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HR 998Signed into LawFederalhouse

Internal Revenue Service Math and Taxpayer Help Act

Introduced February 5, 2025Last action November 25, 2025
View official bill

Legislative Progress

Introduced
Referred
Committee
Floor Vote
Passed Chamber
Passed Both
Enrolled
Signed

Plain English Summary

AI-generated

# Internal Revenue Code Math and Taxpayer Help Act – Plain English Summary

Note on Limited Information: No official description was provided for this bill, and the legislative record contains only procedural actions (it was signed by the President and became Public Law No. 119-39). The summary below is based on what can be reasonably inferred from the bill's title alone, and should be treated with caution until the full text can be reviewed.

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Based on its title, this law appears to make changes related to how the Internal Revenue Service (IRS) handles math errors and corrections on tax returns. When the IRS believes a taxpayer has made a calculation mistake or a simple clerical error on their return, it has the authority to correct those errors — sometimes without a full audit. This law likely addresses the rules and procedures surrounding that process.

The bill may also include provisions aimed at improving assistance available to taxpayers, potentially making it easier for people to get help resolving errors, understand notices they receive from the IRS, or navigate disputes about corrections made to their returns. This could affect individual taxpayers, families, and small businesses who file federal tax returns.

Because this bill was signed into law and assigned a public law number, it has the full force of federal law. However, readers are strongly encouraged to look up the full text of Public Law 119-39 through Congress.gov for complete and accurate details before drawing any conclusions about how it may specifically affect them.

This summary is AI-generated for informational purposes. Always refer to the official bill text for legal accuracy.

Latest Action

Became Public Law No: 119-39.

November 25, 2025

Sponsor

R
Rep. Feenstra, Randy [R-IA-4]RIA

Committees

Ways and MeansFinanceFinance discharged by Unanimous Consent

Legislative History

Became Public Law No: 119-39.

Nov 25, 2025

Signed by President.

Nov 25, 2025

Signed by President.

Nov 25, 2025

Became Public Law No: 119-39.

Nov 25, 2025

Presented to President.

Nov 25, 2025

Presented to President.

Nov 25, 2025
house

Message on Senate action sent to the House.

Oct 23, 2025
house

Senate Committee on Finance discharged by Unanimous Consent.

Oct 20, 2025

Senate Committee on Finance discharged by Unanimous Consent.

Oct 20, 2025

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

Oct 20, 2025
house

Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)

Oct 20, 2025
house

Received in the Senate and Read twice and referred to the Committee on Finance.

Apr 1, 2025

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)

Mar 31, 2025
house

Motion to reconsider laid on the table Agreed to without objection.

Mar 31, 2025
house

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)

Mar 31, 2025
house

DEBATE - The House proceeded with forty minutes of debate on H.R. 998.

Mar 31, 2025
house

Considered under suspension of the rules. (consideration: CR H1348-1349)

Mar 31, 2025
house

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

Mar 31, 2025
house

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.

Mar 27, 2025

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.

Mar 27, 2025

Placed on the Union Calendar, Calendar No. 29.

Mar 27, 2025

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.

Feb 12, 2025

Committee Consideration and Mark-up Session Held

Feb 12, 2025

Introduced in House

Feb 5, 2025

Introduced in House

Feb 5, 2025

Referred to the House Committee on Ways and Means.

Feb 5, 2025