Internal Revenue Service Math and Taxpayer Help Act
Introduced Feb 5, 2025 by Rep. Randy Feenstra
Signed into law.
This act 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 act, 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;
Read the full summary on Congress.govSummary by the Congressional Research Service.
No recorded roll-call vote on this bill — it may have passed by voice vote or unanimous consent, which don't record individual votes.
- Nov 25, 2025Became Public Law No: 119-39.
- Nov 25, 2025Signed by President.
- Nov 25, 2025Presented to President.
- Oct 23, 2025Message on Senate action sent to the House.
- Oct 20, 2025Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
- Oct 20, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Oct 20, 2025Senate Committee on Finance discharged by Unanimous Consent.
- Apr 1, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
- Mar 31, 2025Motion to reconsider laid on the table Agreed to without objection.
- Mar 31, 2025On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
- Mar 31, 2025Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
- Mar 31, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
- Mar 31, 2025Considered under suspension of the rules. (consideration: CR H1348-1349)
- Mar 31, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Mar 27, 2025Placed on the Union Calendar, Calendar No. 29.
- Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
- Feb 12, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- Feb 12, 2025Committee Consideration and Mark-up Session Held
- Feb 5, 2025Referred to the House Committee on Ways and Means.
- Feb 5, 2025Introduced in House