Internal Revenue Service Math and Taxpayer Help Act

Bill: 119-hr-998
Sponsor: Rep. Feenstra, Randy [R-IA-4]
Introduced: 2025-02-05 in the House
Policy area: Taxation
Subjects: Congressional oversight
Income tax rates
Tax administration and collection, taxpayers
Tax reform and tax simplification

Summary:
action_date: 2025-02-05
text: 

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.



Legislative actions:
action_date: 2025-04-01
text: Received in the Senate and Read twice and referred to the Committee on Finance.
action_date: 2025-03-31
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2025-03-31
text: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
action_date: 2025-03-31
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
action_date: 2025-03-31
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
action_date: 2025-03-31
text: Considered under suspension of the rules. (consideration: CR H1348-1349: 1)
action_date: 2025-03-31
text: Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
action_date: 2025-03-27
text: Placed on the Union Calendar, Calendar No. 29.
action_date: 2025-03-27
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
action_date: 2025-03-27
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
action_date: 2025-02-12
text: Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
action_date: 2025-02-12
text: Committee Consideration and Mark-up Session Held
action_date: 2025-02-05
text: Referred to the House Committee on Ways and Means.
action_date: 2025-02-05
text: Introduced in House
action_date: 2025-02-05
text: Introduced in House