WHAT THE LAW DOINCongress, in plain words

H.R. 998 · 119th Congress · Public Law 119-39

Internal Revenue Service Math and Taxpayer Help Act

Became lawTaxation
IntroducedFeb 5, 2025
Passed HouseMar 31, 2025
Passed SenateOct 20, 2025
To PresidentNov 25, 2025
Became lawNov 25, 2025

How this bill changes the law

Sourced

H.R. 998 changed 1 section of existing law. Read from the bill text in its final form, as sent to the President.

26 U.S.C. 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (b) Exceptions to restrictions on assessment added to · Sec. 2(a) · see the words
What the words changed: every change, in place (3)

Today's wording of each part of the law, with what was struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 26 U.S.C. 6213(b)(1)changedby H.R. 998 Sec. 2(a)

    The bill says: by striking "errors.—If the taxpayer" and inserting “errors.—

    Bill text · Current law (26 U.S.C. 6213)

  2. 26 U.S.C. 6213(b)(1)changedby H.R. 998 Sec. 2(a)

    …after petition to the Tax Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a) of this section. Each noticeSubject to subparagraph (B), each notice under this paragraph shall set forth the error alleged and an explanation thereof.

    The bill says: by striking "Each notice" in the second sentence and inserting "Subject to subparagraph (B), each notice", and

    Bill text · Current law (26 U.S.C. 6213)

  3. 26 U.S.C. 6213(b)(1)added (B)by H.R. 998 Sec. 2(a)

    (B) Specificity of math or clerical error notice.—(i) In general.— The notice provided under subparagraph (A) shall—(I) be sent to the taxpayer’s last known address,(II) describe the mathematical or clerical error in comprehensive, plain language, including—(aa) the type of error,(bb) the section of this title to which the error relates,(cc) a description of the nature of the error, and(dd) the specific line of the return on which the error was made,(III) an itemized computation of any direct or incidental adjustments to be made to the return in correction of the error, including any adjustment to the amount of—(aa) adjusted gross income,(bb) taxable income,(cc) itemized or standard deductions,(dd) nonrefundable credits,(ee) credits under section 24, 25A, 32, 35, or 36B, credits claimed with respect to undistributed long-term capital gains on Form 2439, credits for Federal taxes paid on fuels claimed on Form 4136, and any other refundable credits,(ff) income tax,(gg) other taxes,(hh) total tax,(ii) Federal income tax withheld or excess tax withheld under section 3101 or 3201(a),(jj) estimated tax payments, including amount applied from prior year’s return,(kk) refund or amount owed,(ll) net operating loss carryforwards, or(mm) credit carryforwards,(IV) include the telephone number for the automated phone transcript service, and(V) display the date by which the taxpayer may request to abate any assessment specified in such notice pursuant to paragraph (2)(A), in bold, font size 14, and immediately next to the taxpayer’s address on page 1 of the notice.(ii) No lists of potential errors.— A notice which provides multiple potential or alternative errors which may be applicable to the return shall not be sufficiently specific for purposes of clause (i)(II); however, if multiple specific errors apply to the return all such errors should be listed.

    The bill says: by adding at the end the following new subparagraph:

    Bill text · Current law (26 U.S.C. 6213)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.

What it does

Sourced

Internal Revenue Service Math and Taxpayer Help Act

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.

Official summary by the Congressional Research Service (Public Law, Nov 25, 2025).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

Sourced
  1. 2025-11-25Became Public Law No: 119-39.Library of Congress
  2. 2025-11-25Became Public Law No: 119-39.Library of Congress
  3. 2025-11-25Signed by President.Library of Congress
  4. 2025-11-25Signed by President.Library of Congress
  5. 2025-11-25Presented to President.House floor actions
  6. 2025-11-25Presented to President.Library of Congress
  7. 2025-10-23Message on Senate action sent to the House.Senate
  8. 2025-10-20Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)Senate
  9. 2025-10-20Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.Library of Congress
  10. 2025-10-20Senate Committee on Finance discharged by Unanimous Consent.Senate
  11. 2025-10-20Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
  12. 2025-04-01Received in the Senate and Read twice and referred to the Committee on Finance.Senate
  13. 2025-03-31Motion to reconsider laid on the table Agreed to without objection.House floor actions
  14. 2025-03-31On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)House floor actions
  15. 2025-03-31Passed/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)Library of Congress
  16. 2025-03-31DEBATE - The House proceeded with forty minutes of debate on H.R. 998.House floor actions
  17. 2025-03-31Considered under suspension of the rules. (consideration: CR H1348-1349)House floor actions
  18. 2025-03-31Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
  19. 2025-03-27Placed on the Union Calendar, Calendar No. 29.House floor actions
  20. 2025-03-27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.House floor actions
  21. 2025-03-27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.Library of Congress
  22. 2025-02-12Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.House committee actions
  23. 2025-02-12Committee Consideration and Mark-up Session HeldHouse committee actions
  24. 2025-02-05Referred to the House Committee on Ways and Means.House floor actions
  25. 2025-02-05Introduced in HouseLibrary of Congress
  26. 2025-02-05Introduced in HouseLibrary of Congress

Show key steps only

After it became law

Sourced

Since it became law on Nov 25, 2025, the Federal Register, the government's daily record of rules and notices, has published 1 document that name it: 1 notice.

Named in the body of the document

The quote shows how each one uses the law: as the reason for a change, as background, or in passing.

  1. NoticeJan 28, 2026Management and Budget Office
    Notice; 2025 Statutory Pay-As-You-Go Act Annual Report
    …Stablecoins Act; Public Law 119-31, VA Home Loan Program Reform Act; Public Law 119-37, Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026; Public Law 119-39, Internal Revenue Service Math and Taxpayer Help Act; Public Law 119-43, Medal of Honor Act; Public Law 119-58, Secure Rural Schools Reauthorization Act of 2025; and Public Law 119-60, National Defense Authorization Act…

Found by searching the Federal Register for Public Law 119-39 and the law's names, then reading each document: every one listed contains them, and the quote is its own words. An agency can carry out a law without naming it, so this list can miss some. Checked Oct 27, 2026. Every new law's rules

Cosponsors

  • Bradley Scott Schneider D-IL-10