H.R. 998: Internal Revenue Service Math and Taxpayer Help Act
A House bill (H.R.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | House bill (H.R.) |
| Originating chamber | House |
| Introduced | 2025-02-05 |
| Sponsor | Rep. Feenstra, Randy [R-IA-4] |
| Policy area | Taxation |
| Cosponsors | 1 |
| Latest action | 2025-11-25 — Became Public Law No: 119-39. |
| Last updated | 2026-07-19 |
Summary
Official summary (Introduced in House, 2025-02-05):
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 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.
Cosponsors (1)
| Name | Party / state |
|---|---|
| Bradley Scott Schneider | D IL (original cosponsor) 2025-02-05 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for H.R. 998 are published by Congress on congress.gov.
View H.R. 998 on congress.gov →
Frequently asked questions
What is H.R. 998?
H.R. 998 is a House bill (H.R.) introduced in the 119th U.S. Congress, originating in the House. Official title: Internal Revenue Service Math and Taxpayer Help Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for H.R. 998 are available on congress.gov.
Bill data: congress.gov API (official congressional records).