H.R. 998 House Taxation
Internal Revenue Service Math and Taxpayer Help Act
BECAME LAW NOV 25, 2025
Became Law on Nov 25, 2025.
- House Introduced in House Feb 5, 2025
- House Referred to the House Committee on Ways and Means. Feb 5, 2025
- House Committee Consideration and Mark-up Session Held Feb 12, 2025
- House Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0. Feb 12, 2025
- House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42. Mar 27, 2025
- House Placed on the Union Calendar, Calendar No. 29. Mar 27, 2025
- House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Mar 31, 2025
- House Considered under suspension of the rules. (consideration: CR H1348-1349) Mar 31, 2025
- House DEBATE - The House proceeded with forty minutes of debate on H.R. 998. Mar 31, 2025
- House 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
- 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
- House Motion to reconsider laid on the table Agreed to without objection. Mar 31, 2025
- Senate Received in the Senate and Read twice and referred to the Committee on Finance. Apr 1, 2025
- House Senate Committee on Finance discharged by Unanimous Consent. Oct 20, 2025
- House Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. Oct 20, 2025
- Senate Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169) Oct 20, 2025
- Senate Message on Senate action sent to the House. Oct 23, 2025
- HousePresented to President. Nov 25, 2025
- HouseSigned by President. Nov 25, 2025
- House Latest actionBecame Public Law No: 119-39. Nov 25, 2025
Cosponsors
1
Subjects
Congressional oversightIncome tax ratesTax administration and collection, taxpayersTax reform and tax simplification
Committees
- Finance Committee
- Discharged From , Oct 20, 2025
- Referred To , Apr 1, 2025
- Ways and Means Committee
- Reported By , Mar 27, 2025
- Markup By , Feb 12, 2025
- Referred To , Feb 5, 2025
Summary
Internal Revenue Service Math and Taxpayer Help ActThis 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 includea 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; andthe 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 toprovide 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; andreport to Congress certain information about the pilot program.
Summary as of: Public Law
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