Internal Revenue Service Math and Taxpayer Help Act
Where it stands
- Introduced2/5/25
- Passed HousePassed 3/31/25
- SenatePassed 10/20/25
- PresidentSigned 11/25/25
- LawPublic Law 119-39
Passed the House by voice vote on March 31, 2025. Passed the Senate by unanimous consent on October 20, 2025. Became Public Law 119-39 on November 25, 2025.
Passed by voice vote or unanimous consent — no individual positions were recorded.
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.
What happens next
Became Public Law 119-39.
All actions (20)
- 2/5/25Introduced in House
- 2/5/25Referred to the House Committee on Ways and Means.
- 2/12/25Committee Consideration and Mark-up Session Held
- 2/12/25Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- 3/27/25Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
- 3/27/25Placed on the Union Calendar, Calendar No. 29.
- 3/31/25Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 3/31/25Considered under suspension of the rules. (consideration: CR H1348-1349)
- 3/31/25DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
- 3/31/25Passed/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)
- 3/31/25On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
- 3/31/25Motion to reconsider laid on the table Agreed to without objection.
- 4/1/25Received in the Senate and Read twice and referred to the Committee on Finance.
- 10/20/25Senate Committee on Finance discharged by Unanimous Consent.
- 10/20/25Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- 10/20/25Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
- 10/23/25Message on Senate action sent to the House.
- 11/25/25Presented to President.
- 11/25/25Signed by President.
- 11/25/25Became Public Law No: 119-39.