S 608 119th Congress
IRS MATH Act of 2025
A bill to amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
Official Title as Introduced Congress.gov
Open official Congress.gov recordSource-linked procedural record
Bill journey
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Introduction Congress.gov
Introduced
Introduced in the Senate.
Open bill recordOfficial action Congress.gov
Read twice and referred to the Committee on Finance. (text: CR S613)
Open bill recordOfficial action Congress.gov
Introduced in Senate
Open bill recordText version Congress.gov
Introduced in Senate
A dated text-version record is available.
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View the complete bill journey as an accessible table
| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the Senate. | Congress.gov | |
| Official actionRead twice and referred to the Committee on Finance. (text: CR S613) | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Official actionIntroduced in Senate | No additional detail supplied.IntroReferral · Library of Congress · Code 10000 | Congress.gov | |
| Text versionIntroduced in Senate | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025This 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 includea 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, andthe 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 toprovide 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, andreport to Congress certain information about the pilot program.
Official documents
Text versions
- Introduced in SenateFeb 18, 2025