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Text Versions

Text as it was Enrolled Bill
October 30, 2025
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Text as it was Referred in Senate
April 1, 2025
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Text as it was Engrossed in House
March 31, 2025
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Text as it was Reported in House
March 27, 2025
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Text as it was Introduced in House
February 5, 2025
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United StatesHouse Bill 998HR 998

Internal Revenue Service Math and Taxpayer Help Act

Taxation
  1. house
  2. senate
  3. president

Last progress November 25, 2025 (2 months ago)

Introduced on February 5, 2025 by Randy Feenstra

Sponsors (2)

Committee Meetings

1 meeting related to this legislation

House
Markup
Scheduled

Markup of H.R. 1155, H.R. 997, H.R. 998, H.R. 1152, and H.R. 1156

Committee on Ways and MeansLongworth House Office Building, 1100Feb 12, 2025 at 3:00 PM
View Committee

Amendments

No Amendments

Related Legislation

House Votes

Passed Voice Vote with Amendment
March 31, 2025 (10 months ago)

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)

Senate Votes

Passed Unanimous Consent
October 20, 2025 (3 months ago)

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

Presidential Signature

Signed
November 25, 2025 (2 months ago)

President of the United States

AI Summary

This bill makes IRS “math or clerical error” letters clearer and more useful for taxpayers. When the IRS finds a mistake on your return, the notice must explain in plain language what the error was, point to the exact line on your return, and show item-by-item how any numbers changed, including your income, credits, and refund or amount owed. The letter must also include the automated transcript phone number and clearly show the deadline to ask the IRS to remove any extra tax it added because of the error, with that date printed prominently on page 1 . If the IRS later removes that extra tax, it must send you a clear follow‑up letter that explains the change and shows the updated math.

You will be able to ask the IRS to remove the added tax by mail, online, by phone, or in person, using procedures the Treasury Department must set up within 180 days. The IRS will also test sending some error notices by certified or registered mail and report back on whether that improves responses. These changes start for notices sent 12 months after the bill becomes law, and the mail pilot must begin within 18 months.

  • Who is affected: Taxpayers who get IRS letters about math or clerical errors on their returns.
  • What changes:
    • Clear, plain‑language notices that list the exact error, the line it’s on, and itemized changes to your return totals.
    • The notice must include the transcript phone number and the deadline to ask for the IRS to remove added tax, shown prominently.
    • A follow‑up letter is required if the IRS removes the added tax, with itemized updates.
    • You can request removal of the added tax by mail, online, phone, or in person; a certified‑mail pilot and report are required.
  • When: Applies to notices sent 12 months after enactment; procedures due in 180 days; mail pilot within 18 months .
MassachusettssenatorElizabeth Warren
S-608 · Bill

IRS MATH Act of 2025

  1. senate
  • house
  • president
  • Updated 2 days ago

    Last progress February 18, 2025 (11 months ago)