S. 608: IRS MATH Act of 2025
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2025-02-18 |
| Sponsor | Sen. Warren, Elizabeth [D-MA] |
| Policy area | Taxation |
| Cosponsors | 1 |
| Latest action | 2025-02-18 — Read twice and referred to the Committee on Finance. (text: CR S613) |
| Last updated | 2026-03-31 |
Summary
Official summary (Introduced in Senate, 2025-02-18):
Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025
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 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.
The bill also requires the IRS to
- provide procedures for requesting 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 |
|---|---|
| Bill Cassidy | R LA (original cosponsor) 2025-02-18 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 608 are published by Congress on congress.gov.
Frequently asked questions
What is S. 608?
S. 608 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: IRS MATH Act of 2025.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 608 are available on congress.gov.
Bill data: congress.gov API (official congressional records).