# 119-hr-998: Internal Revenue Service Math and Taxpayer Help Act

119-hr-998, Internal Revenue Service Math and Taxpayer Help Act, is a 119th Congress bill sponsored by Rep. Feenstra, Randy [R-IA-4] (R-IA); status became_law; PRIA reads it as touching household money (as of 2026-07-25).

- Canonical: https://policyrisk.com/legislation/119-hr-998
- As of: 2026-07-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-998
- Congress: 119
- Title: Internal Revenue Service Math and Taxpayer Help Act
- Status: became_law
- Introduced: 2025-02-05
- Sponsor: Rep. Feenstra, Randy [R-IA-4] (R-IA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-25

## Summary

**Clearer, more specific IRS notices for math or clerical errors.** This law requires notices to explain errors in plain language, show the exact return line and tax code section, and give an itemized computation of how the change affects income, deductions, credits, tax, and refund. - Taxpayers: Notices must arrive at their last known address, name the error and line on the return, include the automated transcript phone number, and show the abatement-request date in bold 14-point type next to the address on page 1. This aims to make the next steps clearer. - Tax preparers and representatives: Notices must include an itemized computation of adjustments such as adjusted gross income, taxable income, deductions, nonrefundable and refundable credits, tax owed, refunds, and carryforwards. That detail gives professionals exact figures to review. - IRS operations and enforcement: The Secretary must publish procedures within 180 days for requesting abatements by mail, electronically, phone, or in person. The law also requires a pilot within 18 months to test sending certified or registered mail with electronic-signature confirmation and a report to Congress with aggregated data on error counts, dollar amounts, abatements, and response effects.

## Cosponsors (1)

- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2025-02-05T00:00:00.000Z

## Provisions PRIA read

- Clearer IRS math-error notices and abatements: benefit, low. Beginning 12 months after enactment, the IRS sends clearer math or clerical error notices to your last known address. The notice explains the exact error in plain English, names the tax code section, and shows the return line affected. It must itemize all changes, including AGI, taxable income, ded…

## Related bills

- 119-hr-3816: Weather Act Reauthorization Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-137: TCJA Permanency Act

## Sources
- [119-hr-998 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/998)

## Related
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-998 (as of 2026-07-25).