H.R. 998

119th Congress

Enacted

Internal Revenue Service Math and Taxpayer Help Act

Sponsored byRepublican:Rep. Feenstra, Randy [R-IA-4]IA· Introduced 5 February 2025
Open on Congress.gov

1

Cosponsors

26

Actions

0

Amendments

2

Committees

—

Since introduced

Introduced
Committee
Passed Chamber
Passed Both
Enacted
Step 4 of 0
Latest action

Became Public Law No: 119-39.

25 November 2025·8 months ago

Summary

Public Law · Updated 17 June 2026

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.

Timeline

26 actions

  1. Presented to President.

    25 November 2025 · Floor

  2. Signed by President.

    25 November 2025 · BecameLaw

  3. Signed by President.

    25 November 2025 · President

  4. Presented to President.

    25 November 2025 · President

  5. Became Public Law No: 119-39.

    25 November 2025 · BecameLaw

  6. Became Public Law No: 119-39.

    25 November 2025 · President

  7. Message on Senate action sent to the House.

    23 October 2025 · Floor

  8. Senate Committee on Finance discharged by Unanimous Consent.

    20 October 2025 · Discharge

  9. Senate Committee on Finance discharged by Unanimous Consent.

    20 October 2025 · Committee

  10. Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

    20 October 2025 · Floor

  11. Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)

    20 October 2025 · Floor

  12. Received in the Senate and Read twice and referred to the Committee on Finance.

    1 April 2025 · IntroReferral

  13. DEBATE - The House proceeded with forty minutes of debate on H.R. 998.

    31 March 2025 · Floor

  14. Considered under suspension of the rules. (consideration: CR H1348-1349)

    31 March 2025 · Floor

  15. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    31 March 2025 · Floor

  16. 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)

    31 March 2025 · Floor

  17. Motion to reconsider laid on the table Agreed to without objection.

    31 March 2025 · Floor

  18. On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)

    31 March 2025 · Floor

  19. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.

    27 March 2025 · Committee

  20. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.

    27 March 2025 · Committee

6 earlier actionsView all on Congress.gov

Sponsorship

1 cosponsors

Sponsor

Republican:Rep. Feenstra, Randy [R-IA-4]IA

Cosponsors

  • Democrat1100%

Classification

Policy area

Taxation

Legislative subjects

Congressional oversightIncome tax ratesTax administration and collection, taxpayersTax reform and tax simplification

Committees

2

  • Ways and Means Committee

    House · Standing

    • Referred To5 Feb 2025
    • Markup By12 Feb 2025
    • Reported By27 Mar 2025

  • Finance Committee

    Senate · Standing

    • Referred To1 Apr 2025
    • Discharged From20 Oct 2025

Reports

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