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Internal Revenue Service Math and Taxpayer Help Act This bill requires the Internal Revenue Service (IRS) to provide specific information on a notice related to a math or clerical error, send a notice related to an abatement of taxes assessed due to a math or clerical error, provide procedures for requesting such an abatement, and implement a pilot program for sending notices of a math or clerical error. Under the bill, a notice sent by the IRS regarding a math or clerical error must include a clear description of the error, including the type of error and the specific federal tax return line on which the error was made;an itemized computation of adjustments required to correct the error;the telephone number for the automated transcript service; andthe deadline for requesting an abatement of any tax assessed due to the error.Further, the bill requires the IRS to send a notice related to an abatement of tax assessed due to a math or clerical error that clearly describes the abatement and includes an itemized computation of adjustments to be made to the items described in the notice of the error. This bill also requires the IRS to provide procedures for requesting in writing, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error;implement a pilot program to send notices of a math or clerical error by certified or registered mail; andreport to Congress certain information about the pilot program.
Introduced
Feb 5, 2025
Last Action
Nov 25, 2025
Session
119th Congress
Sponsors
1 primary · 1 co
Passage Probability
100% — Enacted
Became Public Law No: 119-39.
Signed by President.
Presented to President.
Message on Senate action sent to the House.
Senate Committee on Finance discharged by Unanimous Consent.
Passed Senate without amendment by Unanimous Consent.
Received in the Senate and Read twice and referred to the Committee on Finance.
Considered under suspension of the rules.
DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
Placed on the Union Calendar, Calendar No. 29.
Committee Consideration and Mark-up Session Held
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Referred to the House Committee on Ways and Means.
Introduced in House
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100%
Estimate based on legislative signals
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Upgrade to ProBecame Public Law No: 119-39.