HR 998
· 119th Congress
· Taxation
Internal Revenue Service Math and Taxpayer Help Act
Sponsor
Latest action
Became Public Law No: 119-39.
Action timeline
Every recorded action on this bill, newest first. Stage badges color-code the legislative path.
Nov 25, 2025
sent
Presented to President.
Nov 25, 2025
signed
Signed by President.
Nov 25, 2025
signed
Became Public Law No: 119-39.
Oct 23, 2025
floor
Message on Senate action sent to the House.
Oct 20, 2025
committee
Senate Committee on Finance discharged by Unanimous Consent.
Finance Committee
Oct 20, 2025
passed
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Oct 20, 2025
passed
Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
Apr 01, 2025
introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Finance Committee
Mar 31, 2025
floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
floor
Considered under suspension of the rules. (consideration: CR H1348-1349)
Mar 31, 2025
floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
Mar 31, 2025
passed
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)
Mar 31, 2025
passed
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
Mar 31, 2025
passed
Motion to reconsider laid on the table Agreed to without objection.
Mar 27, 2025
committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
Ways and Means Committee
Mar 27, 2025
other
Placed on the Union Calendar, Calendar No. 29.
Feb 12, 2025
committee
Committee Consideration and Mark-up Session Held
Ways and Means Committee
Feb 12, 2025
committee
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Ways and Means Committee
Feb 05, 2025
introduced
Introduced in House
Feb 05, 2025
introduced
Referred to the House Committee on Ways and Means.
Ways and Means Committee
Text versions
Each stage of the bill — official text published by GPO. Click any format to read on congress.gov / govinfo.
CRS summaries
Plain-English summaries written by the Congressional Research Service — neutral, nonpartisan staff who summarize bills as they advance through stages. The authoritative description of what each version of the bill does.
00
Introduced in House
Feb 05, 2025
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.
via Congressional Research Service · published through congress.gov
Changelog
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih / is — Introduced in House / Senate. First filed version.rfh / rfs — Referred to a committee for review.rh / rs — Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs / pch — Placed on Calendar for floor consideration.eh / es — Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh / rds — Received by the other chamber.eah / eas — Engrossed Amendment. The other chamber passed an amended version.ath / ats — Agreed to. Both chambers settled on the same text.enr — Enrolled. Final reconciled text, sent to the President.pl — Public Law. Signed by the President. It's now law.pp — Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih/is— Introduced in House / Senate. First filed version.rfh/rfs— Referred to a committee for review.rh/rs— Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs/pch— Placed on Calendar for floor consideration.eh/es— Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh/rds— Received by the other chamber.eah/eas— Engrossed Amendment. The other chamber passed an amended version.ath/ats— Agreed to. Both chambers settled on the same text.enr— Enrolled. Final reconciled text, sent to the President.pl— Public Law. Signed by the President. It's now law.pp— Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
Line-level diff between text versions of this bill — what actually changed at each legislative stage.
+86
−120
40 unchanged
Generating AI summary
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Reading both versions of the bill and writing a plain-English summary. Typical bills take 5–15 seconds; large reconciliation bills can take a minute. This summary will be cached after generation.
--- Engrossed (House)
+++ Enrolled
@@ -1,29 +1,30 @@
[From the U.S. Government Publishing Office]
-[H.R. 998 Engrossed in House (EH)]
+[H.R. 998 Enrolled Bill (ENR)]
-<DOC>
+H.R.998
-119th CONGRESS
-1st Session
-H. R. 998
+One Hundred Nineteenth Congress
-_______________________________________________________________________
+of the
-AN ACT
+United States of America
+
+AT THE FIRST SESSION
+
+Begun and held at the City of Washington on Friday,
+the third day of January, two thousand and twenty-five
+
+An Act
To amend the Internal Revenue Code of 1986 to require additional
information on math and clerical error notices.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
-
SECTION 1. SHORT TITLE.
-
This Act may be cited as the ``Internal Revenue Service Math and
Taxpayer Help Act''.
-
SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL ERROR.
-
(a) In General.--Section 6213(b)(1) of the Internal Revenue Code of
1986 is amended--
(1) by striking ``errors.--If the taxpayer'' and inserting
@@ -32,92 +33,73 @@
(2) by striking ``Each notice'' in the second sentence and
inserting ``Subject to subparagraph (B), each notice'', and
(3) by adding at the end the following new subparagraph:
-``(B) Specificity of math or clerical error
-notice.--
-``(i) In general.--The notice provided
-under subparagraph (A) shall--
-``(I) be sent to the taxpayer's
-last known address,
-``(II) describe the mathematical or
-clerical error in comprehensive, plain
-language, including--
+``(B) Specificity of math or clerical error notice.--
+``(i) In general.--The notice provided under
+subparagraph (A) shall--
+
+``(I) be sent to the taxpayer's last known address,
+``(II) describe the mathematical or clerical error
+in comprehensive, plain language, including--
+
``(aa) the type of error,
-``(bb) the section of this
-title to which the error
-relates,
-``(cc) a description of the
-nature of the error, and
-``(dd) the specific line of
-the return on which the error
-was made,
-``(III) an itemized computation of
-any direct or incidental adjustments to
-be made to the return in correction of
-the error, including any adjustment to
+``(bb) the section of this title to which the
+error relates,
+``(cc) a description of the nature of the
+error, and
+``(dd) the specific line of the return on which
+the error was made,
+
+``(III) an itemized computation of any direct or
+incidental adjustments to be made to the return in
+correction of the error, including any adjustment to
the amount of--
-``(aa) adjusted gross
-income,
+
+``(aa) adjusted gross income,
``(bb) taxable income,
-``(cc) itemized or standard
-deductions,
-``(dd) nonrefundable
-credits,
-``(ee) credits under
-section 24, 25A, 32, 35, or
-36B, credits claimed with
-respect to undistributed long-
-term capital gains on Form
-2439, credits for Federal taxes
-paid on fuels claimed on Form
-4136, and any other refundable
-credits,
+``(cc) itemized or standard deductions,
+``(dd) nonrefundable credits,
+``(ee) credits under section 24, 25A, 32, 35,
+or 36B, credits claimed with respect to
+undistributed long-term capital gains on Form 2439,
+credits for Federal taxes paid on fuels claimed on
+Form 4136, and any other refundable credits,
``(ff) income tax,
``(gg) other taxes,
``(hh) total tax,
-``(ii) Federal income tax
-withheld or excess tax withheld
-under section 3101 or 3201(a),
-``(jj) estimated tax
-payments, including amount
-applied from prior year's
-return,
-``(kk) refund or amount
-owed,
-``(ll) net operating loss
-carryforwards, or
-``(mm) credit
-carryforwards,
-``(IV) include the telephone number
-for the automated phone transcript
-service, and
-``(V) display the date by which the
-taxpayer may request to abate any
-assessment specified in such notice
-pursuant to paragraph (2)(A), in bold,
-font size 14, and immediately next to
-the taxpayer's address on page 1 of the
-notice.
-``(ii) No lists of potential errors.--A
-notice which provides multiple potential or
-alternative errors which may be applicable to
-the return shall not be sufficiently specific
-for purposes of clause (i)(II); however, if
-multiple specific errors apply to the return
-all such errors should be listed.''.
+``(ii) Federal income tax withheld or excess
+tax withheld under section 3101 or 3201(a),
+``(jj) estimated tax payments, including amount
+applied from prior year's return,
+``(kk) refund or amount owed,
+``(ll) net operating loss carryforwards, or
+``(mm) credit carryforwards,
+
+``(IV) include the telephone number for the
+automated phone transcript service, and
+``(V) display the date by which the taxpayer may
+request to abate any assessment specified in such
+notice pursuant to paragraph (2)(A), in bold, font size
+14, and immediately next to the taxpayer's address on
+page 1 of the notice.
+
+``(ii) No lists of potential errors.--A notice which
+provides multiple potential or alternative errors which may
+be applicable to the return shall not be sufficiently
+specific for purposes of clause (i)(II); however, if
+multiple specific errors apply to the return all such
+errors should be listed.''.
(b) Notice of Abatement.--Paragraph (2) of section 6213(b) is
amended by adding at the end the following new subparagraph:
-``(C) Notice.--Upon determination of an abatement
-pursuant to subparagraph (A), the Secretary shall send
-notice to the taxpayer of such abatement which--
-``(i) is sent to the taxpayer's last known
-address,
-``(ii) describes the abatement in
-comprehensive, plain language, and
-``(iii) provides an itemized computation of
-any adjustments to be made to the items
-described in the notice of mathematical or
-clerical error, including any changes to any
-item described in paragraph (1)(B)(i)(III).''.
+``(C) Notice.--Upon determination of an abatement pursuant
+to subparagraph (A), the Secretary shall send notice to the
+taxpayer of such abatement which--
+``(i) is sent to the taxpayer's last known address,
+``(ii) describes the abatement in comprehensive, plain
+language, and
+``(iii) provides an itemized computation of any
+adjustments to be made to the items described in the notice
+of mathematical or clerical error, including any changes to
+any item described in paragraph (1)(B)(i)(III).''.
(c) Effective Date.--The amendments made by this section shall
apply to notices sent after the date which is 12 months after the date
of the enactment of this Act.
@@ -132,39 +114,23 @@
Secretary's delegate), in consultation with the National Taxpayer
Advocate, shall--
(1) implement a pilot program to send a trial number of
-notices, in an amount which is a statistically significant
-portion of all such notices, of mathematical or clerical error
-pursuant to section 6213(b) of the Internal Revenue Code of
-1986 by certified or registered mail with e-signature
-confirmation of receipt, and
-(2) report to Congress, aggregated by the type of error
-under section 6213(g) of such Code to which the notices relate,
-on--
-(A) the number of mathematical or clerical errors
-noticed under the program and the dollar amounts
-involved,
-(B) the number of abatements of tax and the dollar
-amounts of such abatements, and
-(C) the effect of such pilot program on taxpayer
-response and adjustments or abatements to tax,
+notices, in an amount which is a statistically significant portion
+of all such notices, of mathematical or clerical error pursuant to
+section 6213(b) of the Internal Revenue Code of 1986 by certified
+or registered mail with e-signature confirmation of receipt, and
+(2) report to Congress, aggregated by the type of error under
+section 6213(g) of such Code to which the notices relate, on--
+(A) the number of mathematical or clerical errors noticed
+under the program and the dollar amounts involved,
+(B) the number of abatements of tax and the dollar amounts
+of such abatements, and
+(C) the effect of such pilot program on taxpayer response
+and adjustments or abatements to tax,
with conclusions drawn about the effectiveness of certified or
registered mail, with and without return receipt, and any other
recommendations for improving taxpayer response rates.
-Passed the House of Representatives March 31, 2025.
+Speaker of the House of Representatives.
-Attest:
-
-Clerk.
-119th CONGRESS
-
-1st Session
-
-H. R. 998
-
-_______________________________________________________________________
-
-AN ACT
-
-To amend the Internal Revenue Code of 1986 to require additional
-information on math and clerical error notices.
+Vice President of the United States and
+President of the Senate.
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Cosponsors (1)
Members who signed on to support this bill.