Bill · H.R. 998· House(119-HR-998)
Internal Revenue Service Math and Taxpayer Help Act
- Introduced
- 2/5/2025
- Last activity
- 11/25/2025 — Became Public Law No: 119-39.
- Sponsored by
- Randy Feenstra
- Cosponsors
- - 0 - 1
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
What this bill would do
This bill, known as the "Internal Revenue Service Math and Taxpayer Help Act," aims to change how the IRS sends notices regarding math or clerical errors. It requires these notices to be much more specific, using plain language to explain the type of error, the specific line on the tax return, and the exact reason for the change. The act also mandates an itemized list of all financial adjustments, such as changes to income, deductions, or credits. Additionally, the bill requires the notice to display a deadline for requesting an abatement in bold, size 14 font. The Secretary of the Treasury must also establish procedures for taxpayers to request abatements and implement a pilot program using certified or registered mail to test effectiveness.
Yes· 3 of 5
Does this make what the government does easier for the public to see?+6
The bill increases transparency by mandating that IRS error notices include detailed, itemized breakdowns of financial changes and specific descriptions of errors.
Does this give people more protection from unfair business practices?+5
The bill improves protection for taxpayers by requiring highly specific, plain-language IRS notices and itemized computations of financial adjustments.
Would households on low incomes be better off under this?+4
Clearer and more detailed IRS notices can help low-income households better understand and dispute tax adjustments.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Increased Clarity and Transparency: The bill requires the IRS to describe errors in "comprehensive, plain language" and include specific details like the type of error and the exact line on the tax return where the error occurred (Section 2(a)(1)). This helps taxpayers understand exactly what went wrong with their filing.
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Detailed Financial Understanding: Notices must include an "itemized computation" of all adjustments to items like adjusted gross income, deductions, credits, and total tax (Section s 2(a)(1)). This provides taxpayers with a clear breakdown of how their refund or amount owed was calculated.
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Improved Accessibility to Information: The bill requires notices to include the telephone number for the automated phone transcript service (Section 2(a)(1)).
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Easier Requesting of Abatements: The act mandates that the deadline to request an abatement must be displayed in "bold, font size 14" and placed immediately next to the taxpayer's address (Section 2(a)(1)). Furthermore, the Secretary must create procedures for taxpayers to request these abatements through various methods, including writing, electronically, by telephone, or in person (Section 2(d)).
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Verification of Receipt: Through a pilot program, the IRS will test sending notices via "certified or registered mail with e-signature confirmation of receipt" to see if it improves taxpayer response (Section 2(e)(1)).
Potential Negative Impacts for People
- Wait Time for Implementation: The new requirements for notices will not apply until "12 months after the date of the enactment of this Act" (Section 2(c)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+4Good For Middle Class Households+4Good For Urban Residents+1
- Governance And Ideology
- Improves Government Transparency+6
- Economy And Finance
- Improves Consumer Protection+5
- Public Law(11/26/2025)
The text as it became law
- Enrolled Bill
The final version, on its way to the President
- 11/25/2025
- Presented to President.
- Signed by President.
- Became Public Law No: 119-39.
- 10/23/2025
- Message on Senate action sent to the House.
- 10/20/2025
- Senate Committee on Finance discharged by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
- 4/1/2025
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 3/31/2025
- Motion to reconsider laid on the table Agreed to without objection.
- 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)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
- Considered under suspension of the rules. (consideration: CR H1348-1349)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 3/27/2025
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
- Placed on the Union Calendar, Calendar No. 29.
- 2/12/2025
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- 2/5/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Bradley SchneiderDemocrat · Illinois