3.0.0
998
2025-12-05T21:52:15Z
2025-12-05T21:52:15Z
House
H
HR
2025-02-05
119
https://www.congress.gov/bill/119th-congress/house-bill/998
[Congressional Record Volume 171, Number 24 (Wednesday, February 5, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. FEENSTRA:H.R. 998.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 1 (Taxing and Spending Clause)[Page H505]
- ssfi00
Finance Committee
Senate
Standing
  - Discharged From
2025-10-20T22:30:44Z
  - Referred To
2025-04-01T16:12:12Z
- hswm00
Ways and Means Committee
House
Standing
  - Reported By
2025-03-27T15:14:09Z
  - Markup By
2025-02-12T16:06:00Z
  - Referred To
2025-02-05T15:05:20Z
H. Rept. 119-42

- IRS MATH Act of 2025
119
608
S
2025-02-18
Read twice and referred to the Committee on Finance.
  - Related bill
CRS
- 2025-11-25
Became Public Law No: 119-39.
President
E40000
9
Library of Congress
- 2025-11-25
Became Public Law No: 119-39.
BecameLaw
36000
9
Library of Congress
- 2025-11-25
Signed by President.
President
E30000
9
Library of Congress
- 2025-11-25
Signed by President.
BecameLaw
36000
9
Library of Congress
- 2025-11-25
Presented to President.
Floor
E20000
2
House floor actions
- 2025-11-25
Presented to President.
President
28000
9
Library of Congress
- 2025-10-23
Senate
Message on Senate action sent to the House.
Floor
- 2025-10-20
Senate
Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
Floor
- 2025-10-20
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Floor
17000
9
Library of Congress
- 2025-10-20
  - ssfi00
Finance Committee
Senate
Senate Committee on Finance discharged by Unanimous Consent.
Discharge
- 2025-10-20
Senate Committee on Finance discharged by Unanimous Consent.
Committee
14500
9
Library of Congress
  - ssfi00
Finance Committee
- 2025-04-01
  - ssfi00
Finance Committee
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.
IntroReferral
- 2025-03-31
16:53:04
Motion to reconsider laid on the table Agreed to without objection.
Floor
H38310
2
House floor actions
- 2025-03-31
16:53:02
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
Floor
H37300
2
House floor actions
- 2025-03-31
16:53:02
Passed/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)
Floor
8000
9
Library of Congress
- 2025-03-31
16:45:21
DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
Floor
H8D000
2
House floor actions
- 2025-03-31
16:45:20
Considered under suspension of the rules. (consideration: CR H1348-1349)
Floor
H30000
2
House floor actions
- 2025-03-31
16:45:12
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Floor
H30300
2
House floor actions
- 2025-03-27
Placed on the Union Calendar, Calendar No. 29.
Calendars
H12410
2
House floor actions
- 2025-03-27
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
Committee
H12200
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-03-27
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
Committee
5000
9
Library of Congress
  - hswm00
Ways and Means Committee
- 2025-02-12
  - hswm00
Ways and Means Committee
1
House committee actions
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Committee
- 2025-02-12
  - hswm00
Ways and Means Committee
1
House committee actions
Committee Consideration and Mark-up Session Held
Committee
- 2025-02-05
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-02-05
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-02-05
Introduced in House
IntroReferral
1000
9
Library of Congress
- F000446
Rep. Feenstra, Randy [R-IA-4]
Randy
Feenstra
R
IA
4
N
- S001190
Rep. Schneider, Bradley Scott [D-IL-10]
Bradley
Schneider
D
IL
Scott
10
2025-02-05
True
- 2025-04-01T15:17:00Z

H.R. 998, Internal Revenue Service Math and Taxpayer Help Act
https://www.cbo.gov/publication/61284
As passed by the House of Representatives on March 31, 2025
- Public Law
119-39
Taxation
- Congressional oversight
2025-02-25T15:57:03Z
- Income tax rates
2025-02-25T15:57:10Z
- Tax administration and collection, taxpayers
2025-02-25T15:56:57Z
- Tax reform and tax simplification
2025-02-25T15:57:18Z
Taxation
2025-02-19T20:35:52Z
00
2025-02-05
Introduced in House
2025-03-28T17:52:21Z
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; and
- the 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; and
- report to Congress certain information about the pilot program.

Internal Revenue Service Math and Taxpayer Help Act
- Short Titles from ENR (Enrolled) bill text
147

Internal Revenue Service Math and Taxpayer Help Act
2025-10-30T03:53:13Z
J
Joint
Enrolled Bill
ENR
- Short Titles from RFS (Referred to Senate) bill text
255

Internal Revenue Service Math and Taxpayer Help Act
2025-04-04T05:08:20Z
S
Senate
Referred in Senate
RFS
- Short Title(s) as Passed House
104

Internal Revenue Service Math and Taxpayer Help Act
2025-04-02T02:53:20Z
H
House
Engrossed in House
EH
- Short Title(s) as Reported to House
102

Internal Revenue Service Math and Taxpayer Help Act
2025-03-28T11:23:18Z
H
House
Reported in House
RH
- Display Title
45

Internal Revenue Service Math and Taxpayer Help Act
2025-02-08T06:23:21Z
- Short Title(s) as Introduced
101

Internal Revenue Service Math and Taxpayer Help Act
2025-02-08T06:23:19Z
Introduced in House
IH
- Official Title as Introduced
6

To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
2025-02-08T06:18:36Z
Introduced in House
IH
- Enrolled Bill
  - https://www.govinfo.gov/content/pkg/BILLS-119hr998enr/xml/BILLS-119hr998enr.xml
- Referred in Senate
2025-04-01T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr998rfs/xml/BILLS-119hr998rfs.xml
- Engrossed in House
2025-03-31T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr998eh/xml/BILLS-119hr998eh.xml
- Reported in House
2025-03-27T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr998rh/xml/BILLS-119hr998rh.xml
- Introduced in House
2025-02-05T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr998ih/xml/BILLS-119hr998ih.xml
- 2025-11-26T04:59:59Z
  - https://www.govinfo.gov/content/pkg/PLAW-119publ39/uslm/PLAW-119publ39.xml
United States Legislative Markup
Public Law
2025-11-25
Became Public Law No: 119-39.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
Congressional Research Service, Library of Congress
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