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Pub. L. 119-39 · H.R. 998 · 119th Congress

Internal Revenue Service Math and Taxpayer Help Act

Signed into law Nov 25, 2025 · Taxation

Read the law Congress.gov record

What this law does

  • Requires IRS math or clerical error notices to explain the error, the tax return line involved, the itemized fixes, and the deadline to challenge it.
  • Requires the IRS to send a notice explaining any reduction of tax that was charged because of such an error.
  • Requires the IRS to let taxpayers ask to reduce that tax in writing, online, by phone, or in person.
  • Requires a pilot program to send error notices by certified or registered mail, with a report to Congress.
1 subject in this law: IRS error notices

Plain-language list by Voting On, based only on the official summary by the nonpartisan Congressional Research Service and the bill's titles. Read the official summary.

How it became law

  1. IntroducedFeb 5, 2025 · House
  2. 54 daysPassed HouseMar 31, 2025
  3. 203 daysPassed SenateOct 20, 2025
  4. 36 daysPresented to the PresidentNov 25, 2025
  5. Same daySigned into lawNov 25, 2025
293days, introduction to signature
54days to pass the House
203more days to pass the Senate
Nowent back to a chamber after changes
Novetoed

Official summary

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.

Summary by the nonpartisan Congressional Research Service (Public Law, Nov 25, 2025).

Who wrote it

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

1 cosponsor: 1 Democrats. 1 signed on the day it was introduced.

Show all cosponsors
CosponsorSigned on
Rep. Schneider, Bradley Scott [D-IL-10]Feb 5, 2025Original cosponsor

Recorded votes

No recorded roll-call votes. It passed by voice vote or unanimous consent, where individual votes are not recorded.

What was added

Amendments adopted (0)

No floor amendments were adopted. Any changes were made in committee or in a later version of the bill.

Sections in the final law that were not in the first version (Introduced in House) (0)

None. Every section heading in the final law was already in the first version (Introduced in House).

What was removed

Sections in the first version (Introduced in House) that did not make it into the law (0)

None. Every section heading from the first version (Introduced in House) remains in the law.

Compared by section heading between the Introduced in House text (Feb 5, 2025) and the Enrolled Bill text, both from GovInfo. Wording changes inside a section that kept its heading are not shown here; see the amendments and the text versions.

Proposed but not adopted

No amendments were voted down or withdrawn.

Full action history

Show all 26 official actions
Nov 25, 2025Presented to President.
Nov 25, 2025Presented to President.
Nov 25, 2025Signed by President.
Nov 25, 2025Signed by President.
Nov 25, 2025Became Public Law No: 119-39.
Nov 25, 2025Became Public Law No: 119-39.
Oct 23, 2025Message on Senate action sent to the House.
Oct 20, 2025Senate Committee on Finance discharged by Unanimous Consent.
Oct 20, 2025Senate Committee on Finance discharged by Unanimous Consent.
Oct 20, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Oct 20, 2025Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
Apr 1, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
Mar 31, 2025Motion to reconsider laid on the table Agreed to without objection.
Mar 31, 2025Passed/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, 2025On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
Mar 31, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
Mar 31, 2025Considered under suspension of the rules. (consideration: CR H1348-1349)
Mar 31, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
Mar 27, 2025Placed on the Union Calendar, Calendar No. 29.
Feb 12, 2025Committee Consideration and Mark-up Session Held
Feb 12, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Feb 5, 2025Introduced in House
Feb 5, 2025Introduced in House
Feb 5, 2025Referred to the House Committee on Ways and Means.

Sources: Congress.gov (bill record, sponsors, actions, amendments, CRS summary) and GovInfo (official text). Days are calendar days.