Internal Revenue Service Math and Taxpayer Help Act
HR 998 requires the IRS to send clearer notices when correcting math or clerical errors on tax returns. It mandates that these notices include specific details like the error type, exact tax return line affected, and an itemized calculation of all adjustments (such as changes to income, deductions, credits, or taxes owed) in plain language. The bill also requires notices to display the deadline for requesting corrections prominently and provide a phone number for automated tax transcript services. This directly affects taxpayers who receive IRS error notices, making it easier for them to understand and respond to corrections.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
Oct 2025
House Passage
Mar 2025
Senate Passage
Oct 2025
Signed into Law
Nov 2025
Introduced Feb 5, 2025
Signed Nov 25, 2025
Maddy AI version diff · 2 comparisons
What changed between versions
Engrossed in House
→
Enrolled Bill
·
3 edits
MINOR
No substantive policy changes were made between the Engrossed in House version and the Enrolled Bill version of HR 998. The differences are limited to formatting conversions required for the enrolled bill format, including consolidation of line-by-line text into continuous paragraphs, addition of standard enrolled bill boilerplate (Congress session header, enactment clause, Speaker and Vice President signature lines), and minor typographic adjustments such as adding quotation marks around the short title.
TECHNICAL
Quotation marks were added around the short title: 'Internal Revenue Service Math and Taxpayer Help Act' now appears in quotes.
Standard enrolled bill boilerplate was added, including the 119th Congress session header, the 'Be it enacted' clause, and signature lines for the Speaker of the House and Vice President.
Formatting was converted from the House engrossed line-by-line layout to the continuous paragraph style used in enrolled bills. No policy language was altered.
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
20
Key actions
7
Committee
5
Amendments
3
Nov 25, 2025
Signed into law
Signed by President.
executive
Oct 20, 2025
Upper · Passed
Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
upper
Oct 20, 2025
Upper · Passed
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
upper
Oct 20, 2025
Upper · Passed
Senate Committee on Finance discharged by Unanimous Consent.
upper
Apr 1, 2025
Committee
Received in the Senate and Read twice and referred to the Committee on Finance.
upper
Mar 31, 2025
Introduced
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
lower
Mar 31, 2025
Lower · Passed
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)
lower
Mar 31, 2025
Introduced
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
lower
Mar 27, 2025
Lower · Passed
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
lower
Feb 12, 2025
Introduced
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
lower
Feb 12, 2025
Lower · Passed
Committee Consideration and Mark-up Session Held
lower
Feb 5, 2025
Committee
Referred to the House Committee on Ways and Means.
lower
Feb 5, 2025
Introduced
Introduced in House
lower
1 primary · 1 co-sponsor
Sponsors
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