H.R. 998 · 119th Congress

Internal Revenue Service Math and Taxpayer Help Act

Introduced on Feb 5, 2025 by Randy Feenstra (R-IA-4). One cosponsor. Became Public Law 119-39.

Stage
Became law
Public Law 119-39
Introduced
Feb 5, 2025
Cosponsors
1
1 from the other party
Policy area
Taxation
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. Passed both chambers
  5. Sent to the President
  6. Became law

Official title

To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.

Subjects

  • Congressional oversight
  • Income tax rates
  • Tax administration and collection, taxpayers
  • Tax reform and tax simplification

Summary

By the Congressional Research Service (Public Law, Nov 25, 2025). Public domain.

Internal Revenue Service Math and Taxpayer Help Act

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;
  • the telephone number for the automated transcript service; and
  • the deadline for requesting an abatement of any tax assessed due to the error.

Further, the act 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 act 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; and
  • report to Congress certain information about the pilot program.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Randy FeenstraR-IA-4Sponsor

Democrats · 1

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Feb 5, 2025Introduced in House
  2. Feb 5, 2025Introduced in House
  3. Feb 5, 2025 · HouseReferred to the House Committee on Ways and Means.
  4. Feb 12, 2025 · HouseCommittee Consideration and Mark-up Session Held
  5. Feb 12, 2025 · HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
  6. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
  7. Mar 27, 2025 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
  8. Mar 27, 2025 · HousePlaced on the Union Calendar, Calendar No. 29.
  9. Mar 31, 2025 · HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. Mar 31, 2025 · HouseConsidered under suspension of the rules. (consideration: CR H1348-1349)
  11. Mar 31, 2025 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 998.
  12. 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)
  13. Mar 31, 2025 · HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
  14. Mar 31, 2025 · HouseMotion to reconsider laid on the table Agreed to without objection.
  15. Apr 1, 2025 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
  16. Oct 20, 2025Senate Committee on Finance discharged by Unanimous Consent.
  17. Oct 20, 2025 · SenateSenate Committee on Finance discharged by Unanimous Consent.
  18. Oct 20, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  19. Oct 20, 2025 · SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
  20. Oct 23, 2025 · SenateMessage on Senate action sent to the House.
  21. Nov 25, 2025Presented to President.
  22. Nov 25, 2025 · HousePresented to President.
  23. Nov 25, 2025Signed by President.
  24. Nov 25, 2025Signed by President.
  25. Nov 25, 2025Became Public Law No: 119-39.
  26. Nov 25, 2025Became Public Law No: 119-39.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.