Docket HopperPart I · Bills · 119th S. 608
S. 608 · 119th CongressTaxation

IRS MATH Act of 2025 has not moved since its introduction on Feb 18, 2025, with one cosponsor, a Republican

Sponsored by Warren, Elizabeth D-MA · 1 cosponsor: 0 Democrats, 1 Republican
IntroducedFeb 18, 2025
Reported—
Passed one chamber—
Passed both—
Law—
What it changes · CRS summary

Written by the Congressional Research Service [2]. 246 words.

Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025 This bill 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 bill, a notice sent by the IRS regarding a math or clerical error must include a clear description of the 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 bill 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. The bill also requires the IRS to provide procedures for requesting 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.

Context
Committees
Senate Finance Committee
Policy area
Taxation: 20 of 6,214 bills became law, 113th–118th (0.3%)
Sponsor
1 of 447 bills enacted since 2013
Text versions
1: introduced in senate · 773 words
Latest action
Feb 18, 2025: Read twice and referred to the Committee on Finance. (text: CR S613)
Records
Congress.gov · Bill text
Exhibit 1Passage odds band at each stage, rated when the bill reached it [4]
Related bills · 1

Each bill appears once, under its strongest link. 1 in all.

Related, per CRS or House · 1
  • 119th H.R. 998 Internal Revenue Service Math and Taxpayer Help Act R · Law

See this link on the network map →

Exhibit 2Articles naming the bill per day, last 90 days, US sources [3]