Randy Feenstra (R-IA)
Internal Revenue Service Math and Taxpayer Help Act
A Republican bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Became Public Law No: 119-39.
Became law
Passed both chambers and was signed by the President, or became law without a signature.
Nothing more in Congress: it is law. When it takes effect depends on the dates written into it — some parts start at once, others a year or more later.
Its path through Congress
- Introduced
- Passed House voice vote
- Passed Senate unanimous consent
- To President
- Became Law
No one's position on it was recorded: the House by voice vote (members called out yes or no together), and the Senate by unanimous consent (no one objected, so there was no vote).
What this bill would do
This bill, known as the "Internal Revenue Service Math and Taxpayer Help Act," aims to change how the IRS sends notices regarding math or clerical errors. It requires these notices to be much more specific, using plain language to explain the type of error, the specific line on the tax return, and the exact reason for the change. The act also mandates an itemized list of all financial adjustments, such as changes to income, deductions, or credits. Additionally, the bill requires the notice to display a deadline for requesting an abatement in bold, size 14 font. The Secretary of the Treasury must also establish procedures for taxpayers to request abatements and implement a pilot program using certified or registered mail to test effectiveness.
Yes· 3 of 5
- Scored +6
Does this make what the government does easier for the public to see?
The bill increases transparency by mandating that IRS error notices include detailed, itemized breakdowns of financial changes and specific descriptions of errors.
- Scored +5
Does this give people more protection from unfair business practices?
The bill improves protection for taxpayers by requiring highly specific, plain-language IRS notices and itemized computations of financial adjustments.
- Scored +4
Would households on low incomes be better off under this?
Clearer and more detailed IRS notices can help low-income households better understand and dispute tax adjustments.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Increased Clarity and Transparency: The bill requires the IRS to describe errors in "comprehensive, plain language" and include specific details like the type of error and the exact line on the tax return where the error occurred (Section 2(a)(1)). This helps taxpayers understand exactly what went wrong with their filing.
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Detailed Financial Understanding: Notices must include an "itemized computation" of all adjustments to items like adjusted gross income, deductions, credits, and total tax (Section s 2(a)(1)). This provides taxpayers with a clear breakdown of how their refund or amount owed was calculated.
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Improved Accessibility to Information: The bill requires notices to include the telephone number for the automated phone transcript service (Section 2(a)(1)).
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Easier Requesting of Abatements: The act mandates that the deadline to request an abatement must be displayed in "bold, font size 14" and placed immediately next to the taxpayer's address (Section 2(a)(1)). Furthermore, the Secretary must create procedures for taxpayers to request these abatements through various methods, including writing, electronically, by telephone, or in person (Section 2(d)).
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Verification of Receipt: Through a pilot program, the IRS will test sending notices via "certified or registered mail with e-signature confirmation of receipt" to see if it improves taxpayer response (Section 2(e)(1)).
Potential Negative Impacts for People
- Wait Time for Implementation: The new requirements for notices will not apply until "12 months after the date of the enactment of this Act" (Section 2(c)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Clearer and more detailed IRS notices can help low-income households better understand and dispute tax adjustments. Would middle-income households be better off under this? — The requirement for itemized computations and plain language helps middle-class taxpayers navigate complex tax errors more easily. Would people in cities be better off under this? — The bill's requirements for more accessible communication methods may slightly benefit urban residents with varying levels of access to traditional mail or in-person services.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill increases transparency by mandating that IRS error notices include detailed, itemized breakdowns of financial changes and specific descriptions of errors.
- Economy And Finance
- Does this give people more protection from unfair business practices? — The bill improves protection for taxpayers by requiring highly specific, plain-language IRS notices and itemized computations of financial adjustments.
- Public Law (11/26/2025)
The text as it became law
- Enrolled Bill
The final version, on its way to the President
- 11/25/2025
- Presented to President.
- Signed by President.
- Became Public Law No: 119-39.
- 10/23/2025
- Message on Senate action sent to the House.
- 10/20/2025
- Senate Committee on Finance discharged by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
- 4/1/2025
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 3/31/2025
- Motion to reconsider laid on the table Agreed to without objection.
- Passed/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)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
- Considered under suspension of the rules. (consideration: CR H1348-1349)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 3/27/2025
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
- Placed on the Union Calendar, Calendar No. 29.
- 2/12/2025
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- 2/5/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Bradley SchneiderDemocrat · Illinois