HR 998 · 119th Congress · Taxation

Internal Revenue Service Math and Taxpayer Help Act

Introduced 2025-02-05· Sponsored by Rep. Feenstra, Randy [R-IA-4]· House

Bill Progress

1
Introduced
Committee
House Vote
Senate
Enacted
Latest: Became Public Law No: 119-39.(2025-11-25)

Plain Language Summary

[AI summary unavailable — showing source text] 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 wr…

Summarized by Claude AI · Non-partisan · For informational purposes only

CBO Cost Estimate

Congressional Budget Office

H.R. 998, Internal Revenue Service Math and Taxpayer Help Act

Apr 1, 2025

As passed by the House of Representatives on March 31, 2025

Full CBO report ↗

Official non-partisan budget analysis by the Congressional Budget Office

Cosponsors (1)

1 Democrat