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Internal Revenue Service Math and Taxpayer Help Act

Public Law 119-39 · H.R. 998 · 119th Congress · began in the House

Signed by Donald Trump (R) on Nov 25, 2025 · Taxation

Sponsor: Rep. Randy Feenstra (R-IA-4)

Cosponsors (1): Rep. Brad Schneider

Passage votes

  • HouseVoice vote
  • SenateUnanimous consent
Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

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Summary

The Congressional Research Service’s plain-language summary of what the law does.

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.

Committees

The committees the bill was sent to, and what each did with it.

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

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Related bills

1 bill the Library of Congress relates to this one.

  • S. 608Related bill

    IRS MATH Act of 2025

Data notes

Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.

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Timeline

From introduction to signing, newest first: the committees, the floor and the president. 18 actions.

  1. Nov 25, 2025Became lawBecame law · Became Public Law No: 119-39.
  2. Became lawBecame law · Signed by President.
  3. FloorFloor · Presented to President.
  4. Oct 23, 2025FloorFloor · Message on Senate action sent to the House.
  5. Oct 20, 2025FloorFloor · Passed Senate without amendment by Unanimous Consent.
  6. CommitteeCommittee · Senate Committee on Finance discharged by Unanimous Consent.
  7. Apr 1, 2025CommitteeCommittee · Received in the Senate and Read twice and referred to the Committee on Finance.
  8. Mar 31, 2025FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
  9. FloorFloor · On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
  10. FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
  11. FloorFloor · Considered under suspension of the rules.
  12. FloorFloor · Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  13. Mar 27, 2025CalendarCalendar · Placed on the Union Calendar, Calendar No. 29.
  14. CommitteeCommittee · Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
  15. Feb 12, 2025CommitteeCommittee · Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
  16. CommitteeCommittee · Committee Consideration and Mark-up Session Held
  17. Feb 5, 2025CommitteeCommittee · Referred to the House Committee on Ways and Means.
  18. IntroducedIntroduced · Introduced in House
Data notes

Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.

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Amendments

No amendments to this bill are on record.

Data notes

Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.

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Official record

The bill’s full text is on Congress.gov. Data through Oct 7, 2026.