[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-998":4},null,{"bill":5,"indexable":185,"summaries":186,"cosponsors":196,"cosponsorSlugs":203,"actions":205,"amendments":320,"amendmentSponsorSlugs":321,"linkages":322,"sponsorSlug":323},{"statusDate":6,"sponsor":7,"cboCostEstimates":15,"originChamber":21,"congress":22,"isByRequest":23,"title":24,"createdAt":25,"cosponsorCount":26,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":27,"actionCount":28,"popularTitle":3,"laws":29,"billType":32,"introducedDate":33,"congressGovUrl":34,"constitutionalAuthority":35,"policyArea":36,"deletedAt":3,"latestAction":37,"billNumber":39,"cosponsorCountIncludingWithdrawn":26,"status":40,"keyMilestoneCount":41,"subjects":42,"policyAreaLower":47,"committeeReports":48,"committees":52,"committeeCodes":79,"updateDate":80,"shortTitle":24,"officialTitle":81,"updatedAt":82,"searchTokens":83},"2025-11-25",{"firstName":8,"lastName":9,"district":10,"fullName":11,"state":12,"party":13,"bioguideId":14},"Randy","Feenstra","4","Rep. Feenstra, Randy [R-IA-4]","IA","R","F000446",[16],{"description":17,"pubDate":18,"title":19,"url":20},"As passed by the House of Representatives on March 31, 2025","2025-04-01T15:17:00Z","H.R. 998, Internal Revenue Service Math and Taxpayer Help Act","https:\u002F\u002Fwww.cbo.gov\u002Fpublication\u002F61284","House",119,false,"Internal Revenue Service Math and Taxpayer Help Act","2026-05-11T15:08:45.659Z",1,0,26,{"number":30,"type":31},"119-39","Public Law","hr","2025-02-05","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F998","\u003Cpre>\n[Congressional Record Volume 171, Number 24 (Wednesday, February 5, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. FEENSTRA:\nH.R. 998.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle I, Section 8, clause 1 (Taxing and Spending Clause)\n[Page H505]\n\u003C\u002Fpre>","Taxation",{"date":6,"text":38},"Became Public Law No: 119-39.",998,"enacted",13,[43,44,45,46],"Congressional oversight","Income tax rates","Tax administration and collection, taxpayers","Tax reform and tax simplification","taxation",[49],{"citation":50,"url":51},"H. Rept. 119-42","https:\u002F\u002Fwww.congress.gov\u002Fcongressional-report\u002F119th-congress\u002Fhouse-report\u002F42",[53,68],{"name":54,"systemCode":55,"chamber":21,"activities":56,"subcommittees":66,"type":67},"Ways and Means Committee","hswm00",[57,60,63],{"name":58,"date":59},"Referred To","2025-02-05T15:05:20Z",{"name":61,"date":62},"Markup By","2025-02-12T16:06:00Z",{"name":64,"date":65},"Reported By","2025-03-27T15:14:09Z",[],"Standing",{"name":69,"systemCode":70,"chamber":71,"activities":72,"subcommittees":78,"type":67},"Finance Committee","ssfi00","Senate",[73,75],{"name":58,"date":74},"2025-04-01T16:12:12Z",{"name":76,"date":77},"Discharged From","2025-10-20T22:30:44Z",[],[55,70],"2026-07-11T22:08:22Z","To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.","2026-07-19T12:30:26.884Z",[84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184],"internal","in","int","inte","inter","intern","interna","revenue","re","rev","reve","reven","revenu","service","se","ser","serv","servi","servic","math","ma","mat","and","taxpayer","ta","tax","taxp","taxpa","taxpay","taxpaye","help","he","hel","act","to","amend","am","ame","amen","the","code","co","cod","of","1986","19","198","require","req","requ","requi","requir","additional","ad","add","addi","addit","additi","additio","addition","additiona","information","inf","info","infor","inform","informa","informat","informati","informatio","on","clerical","cl","cle","cler","cleri","cleric","clerica","error","er","err","erro","notices","no","not","noti","notic","notice","rep","feenstra","fe","fee","feen","feens","feenst","feenstr","randy","ra","ran","rand","ia",true,[187,191],{"versionCode":188,"actionDate":6,"actionDesc":31,"text":189,"updateDate":190},"49","\u003Cp>\u003Cstrong>Internal Revenue Service Math and Taxpayer Help Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>Under the act, a notice sent by the IRS regarding a math or clerical error must include\u003C\u002Fp>\u003Cul>\u003Cli>a clear description of the error, including the type of error and the specific federal tax return line on which the error was made;\u003C\u002Fli>\u003Cli>an itemized computation of adjustments required to correct the error;\u003C\u002Fli>\u003Cli>the telephone number for the automated transcript service; and\u003C\u002Fli>\u003Cli>the deadline for requesting an abatement of any tax assessed due to the error.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>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.\u003C\u002Fp>\u003Cp>This act also requires the IRS to\u003C\u002Fp>\u003Cul>\u003Cli>provide procedures for requesting in writing, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error;\u003C\u002Fli>\u003Cli>implement a pilot program to send notices of a math or clerical error by certified or registered mail; and\u003C\u002Fli>\u003Cli>report to Congress certain information about the pilot program.\u003C\u002Fli>\u003C\u002Ful>","2026-06-17T16:23:48Z",{"versionCode":192,"actionDate":33,"actionDesc":193,"text":194,"updateDate":195},"00","Introduced in House","\u003Cp>\u003Cstrong>Internal Revenue Service Math and Taxpayer Help Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>Under the bill, a notice sent by the IRS regarding a math or clerical error must include\u003C\u002Fp>\u003Cul>\u003Cli>a clear description of the error, including the type of error and the specific federal tax return line on which the error was made;\u003C\u002Fli>\u003Cli>an itemized computation of adjustments required to correct the error;\u003C\u002Fli>\u003Cli>the telephone number for the automated transcript service; and\u003C\u002Fli>\u003Cli>the deadline for requesting an abatement of any tax assessed due to the error.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>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.\u003C\u002Fp>\u003Cp>This bill also requires the IRS to\u003C\u002Fp>\u003Cul>\u003Cli>provide procedures for requesting in writing, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error;\u003C\u002Fli>\u003Cli>implement a pilot program to send notices of a math or clerical error by certified or registered mail; and\u003C\u002Fli>\u003Cli>report to Congress certain information about the pilot program.\u003C\u002Fli>\u003C\u002Ful>","2025-03-28T17:52:21Z",[197],{"bioguideId":198,"fullName":199,"party":200,"state":201,"district":202,"sponsorshipDate":33,"isOriginalCosponsor":185,"withdrawn":23,"sponsorshipWithdrawnDate":3},"S001190","Rep. 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(consideration: CR S7168-7169)",{"name":71},7,{"actionDate":264,"actionDateTime":3,"text":265,"type":266,"actionCode":3,"sourceSystem":267,"committees":268,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":270,"isKeyMilestone":23},"2025-04-01","Received in the Senate and Read twice and referred to the Committee on Finance.","IntroReferral",{"name":71},[269],{"name":69,"systemCode":70},11,{"actionDate":272,"actionDateTime":273,"text":274,"type":208,"actionCode":275,"sourceSystem":276,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":277,"isKeyMilestone":23},"2025-03-31","2025-03-31T16:45:21","DEBATE - The House proceeded with forty minutes of debate on H.R. 998.","H8D000",{"code":211,"name":212},15,{"actionDate":272,"actionDateTime":279,"text":280,"type":208,"actionCode":281,"sourceSystem":282,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":283,"isKeyMilestone":23},"2025-03-31T16:45:20","Considered under suspension of the rules. (consideration: CR H1348-1349)","H30000",{"code":211,"name":212},16,{"actionDate":272,"actionDateTime":285,"text":286,"type":208,"actionCode":287,"sourceSystem":288,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":289,"isKeyMilestone":23},"2025-03-31T16:45:12","Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","H30300",{"code":211,"name":212},17,{"actionDate":272,"actionDateTime":291,"text":292,"type":208,"actionCode":293,"sourceSystem":294,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":295,"isKeyMilestone":185},"2025-03-31T16:53:02","Passed\u002Fagreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)","8000",{"code":219,"name":220},14,{"actionDate":272,"actionDateTime":297,"text":298,"type":208,"actionCode":299,"sourceSystem":300,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":301,"isKeyMilestone":185},"2025-03-31T16:53:04","Motion to reconsider laid on the table Agreed to without objection.","H38310",{"code":211,"name":212},12,{"actionDate":272,"actionDateTime":291,"text":303,"type":208,"actionCode":304,"sourceSystem":305,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":41,"isKeyMilestone":185},"On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)","H37300",{"code":211,"name":212},{"actionDate":307,"actionDateTime":3,"text":308,"type":248,"actionCode":309,"sourceSystem":310,"committees":311,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":313,"isKeyMilestone":23},"2025-03-27","Reported (Amended) by the Committee on Ways and Means. H. 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