H.R. 998 · 119th Congress · Public Law 119-39
Internal Revenue Service Math and Taxpayer Help Act
2 sections in the law, all of them in the bill as introduced.
Signed November 25, 2025 · Introduced February 5, 2025 in the House
Sponsor: Rep. Randy Feenstra (R-IA-4) · 1 cosponsor (1 D)
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What the law says it does
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Official title
To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
Official summary (Congressional Research Service) · as public law
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
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
How it became law
- IntroducedFeb 5
- CommitteeFeb 12
- HouseMar 31
- SenateOct 20
- SignedNov 25
As introduced: To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
Key steps, cosponsors and text changes (18)
Sponsor
Original cosponsors
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
2 sections
HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
- Text: Reported in House
2 sections: 1 reworded
HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
- Text: Engrossed in House
2 sections, no changes
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Text: Referred in Senate
2 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
SenateSenate Committee on Finance discharged by Unanimous Consent.
Became Public Law No: 119-39.
Signed by President.
HousePresented to President.
- Text: Enrolled Bill
2 sections, no changes
Show every recorded step (22)
Sponsor
Original cosponsors
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
2 sections
HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
HouseCommittee Consideration and Mark-up Session Held
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
- Text: Reported in House
2 sections: 1 reworded
HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 998.
HouseConsidered under suspension of the rules. (consideration: CR H1348-1349)
HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Text: Engrossed in House
2 sections, no changes
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Text: Referred in Senate
2 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
SenateSenate Committee on Finance discharged by Unanimous Consent.
Became Public Law No: 119-39.
Signed by President.
HousePresented to President.
- Text: Enrolled Bill
2 sections, no changes
Source: GovInfo bill status and text versions. 1 cosponsors.
Every section
All 2 sections, in order
From the enrolled bill text on GovInfo. Read any section in full on Congress.gov.
- Sec. 1Short title
- Sec. 2Improvement of notices of math or clerical error
Sponsor and cosponsors
Show all 2 members, by last name
Sponsor: Rep. Randy Feenstra (R-IA-4)
- Rep. Bradley Schneider (D-IL-10)
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Sources: bill text and status, GovInfo (Enrolled Bill) · Official summary, Congressional Research Service · Congress.gov, as of November 1, 2026. US government works are in the public domain · This bill on Congress.gov (opens in new tab)