A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance. (text: CR S613)
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The "Internal Revenue Service Math and Taxpayer Help Act of 2025" aims to amend the Internal Revenue Code regarding math and clerical error notices. This bill requires the IRS to provide more detailed and specific information when notifying taxpayers of such errors. It mandates that notices include a comprehensive description of the error in plain language and an itemized computation of adjustments. The bill also requires specific formatting for the date by which a taxpayer can request an abatement. Additionally, it establishes a pilot program involving the use of certified or registered mail for these notices.
Yes· 3 of 26
- Scored +5
Does this make what the government does easier for the public to see?
The bill requires the IRS to provide specific, itemized, and plain-language explanations of tax errors to taxpayers.
- Scored +4
Would people with disabilities be better off under this?
The requirement for plain language and multiple ways to request abatements increases accessibility.
- Scored +3
Would households on low incomes be better off under this?
Increased transparency and clearer abatement procedures help taxpayers understand and contest errors regardless of income.
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 Understanding: The bill requires the IRS to describe math or clerical errors in "comprehensive, plain language," including the type of error, the relevant section of the title, the nature of the error, and the specific line on the tax return where the error occurred (Section 2(a)(1)(B)(i)(II)).
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Detailed Financial Transparency: Notices must include an "itemized computation" of adjustments to items such as adjusted gross income, taxable income, deductions, credits, and total tax (Section 2(a)(1)(B)(i)(III)).
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Improved Accessibility to Help: The bill requires that notices include a "telephone number for the automated phone transcript service" (Section 2(a)(1)(B)(i)(IV)).
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Clear Deadlines for Taxpayer Action: The date by which a taxpayer may request to abate an assessment must be displayed in "bold, font size 14" and placed "immediately next to the taxpayer's address on page 1 of the notice" (Section 2(a)(1)(B)(i)(V)).
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Better Communication of Abatements: If a tax abatement is determined, the Secretary must send a notice that describes the abatement in "comprehensive, plain language" and provides an "itemized computation of any adjustments" (Section 2(b)(C)).
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Established Methods for Requesting Abatements: The Secretary must provide procedures for taxpayers to request an abatement "in writing, electronically, by telephone, or in person" (Section 2(d)).
Potential Negative Impacts for People
- Wait Time for Improvements: The new requirements for these notices do not take effect 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 people with disabilities be better off under this? — The requirement for plain language and multiple ways to request abatements increases accessibility. Would Black Americans be better off under this? — Enhanced transparency in tax notices can help reduce disparities in how errors are handled. Would Asian Americans be better off under this? — The bill requires more detailed and itemized information in error notices. Would billionaires be better off under this? — The bill increases transparency and detail in IRS error notices. Would business owners be better off under this? — Clearer communication from the IRS regarding tax errors can reduce administrative confusion for business owners. Would farmers be better off under this? — More detailed and itemized error notices provide greater financial clarity. Would gun owners be better off under this? — The bill improves the transparency of IRS communication regarding tax adjustments. Would high-income households be better off under this? — Detailed itemization of tax adjustments improves financial clarity for all taxpayers. Would people with substantial wealth be better off under this? — The bill mandates more detailed financial explanations regarding adjustments to tax returns. Would Hispanic Americans be better off under this? — Clearer communication of tax errors provides better accessibility to help for all citizens. Would immigrants be better off under this? — Plain language requirements make tax error notices easier to understand for diverse populations. Would LGBTQ people be better off under this? — Increased transparency in tax procedures benefits all community members. Would households on low incomes be better off under this? — Increased transparency and clearer abatement procedures help taxpayers understand and contest errors regardless of income. Would men be better off under this? — The bill mandates more detailed and transparent IRS error notifications. Would middle-income households be better off under this? — The bill provides better clarity and easier ways to request tax abatements for clerical errors. Would Native Americans be better off under this? — Increased clarity in IRS notices benefits all taxpayer groups. Would retired people be better off under this? — The bill provides clearer communication and easier procedures for requesting tax abatements. Would people in rural areas be better off under this? — Improved notice requirements benefit all taxpayers regardless of location. Would students be better off under this? — The bill provides more specific information regarding tax adjustments and potential refunds. Would the very wealthiest people be better off under this? — Detailed reporting of tax adjustments provides more specific information to taxpayers. Would union members be better off under this? — The bill improves the transparency of the tax correction process. Would people in cities be better off under this? — The bill improves the clarity of communications from federal tax authorities. Would veterans be better off under this, taking everything together? — Clearer tax error notifications provide more transparency for all taxpayers. Would white Americans be better off under this? — Taxpayers receive more specific and itemized information regarding mathematical errors. Would women be better off under this? — The bill improves the clarity and accessibility of the tax abatement process.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill requires the IRS to provide specific, itemized, and plain-language explanations of tax errors to taxpayers.
- 2/18/2025
- Read twice and referred to the Committee on Finance. (text: CR S613)
- 1 Cosponsor added.
- Introduced in Senate
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.
Bill CassidyRepublican · Louisiana