Us Congress 2025-2026 Regular Session

Us Congress House Bill HB998 Compare Versions

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Old	New		Differences
	1	+	IB
	2	+	Union Calendar No. 29
1	3		119THCONGRESS
2	4		1
3	5		STSESSION H. R. 998
4		-	AN ACT
	6	+	[Report No. 119–42]
	7	+	To amend the Internal Revenue Code of 1986 to require additional
	8	+	information on math and clerical error notices.
	9	+	IN THE HOUSE OF REPRESENTATIVES
	10	+	FEBRUARY5, 2025
	11	+	Mr. F
	12	+	EENSTRA(for himself and Mr. SCHNEIDER) introduced the following
	13	+	bill; which was referred to the Committee on Ways and Means
	14	+	M
	15	+	ARCH27, 2025
	16	+	Reported with an amendment, committed to the Committee of the Whole
	17	+	House on the State of the Union, and ordered to be printed
	18	+	[Strike out all after the enacting clause and insert the part printed in italic]
	19	+	[For text of introduced bill, see copy of bill as introduced on February 5, 2025]
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	21	+	ssavage on LAPJG3WLY3PROD with BILLS 2
	22	+	•HR 998 RH
	23	+	A BILL
5	24		To amend the Internal Revenue Code of 1986 to require
6	25		additional information on math and clerical error notices.
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	28	+	•HR 998 RH
7	29		Be it enacted by the Senate and House of Representa-1
8		-	tives of the United States of America in Congress assembled, 2 2
9		-	•HR 998 EH
10		-	SECTION 1. SHORT TITLE. 1
11		-	This Act may be cited as the ‘‘Internal Revenue Serv-2
12		-	ice Math and Taxpayer Help Act’’. 3
13		-	SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL 4
14		-	ERROR. 5
	30	+	tives of the United States of America in Congress assembled, 2
	31	+	SECTION 1. SHORT TITLE. 3
	32	+	This Act may be cited as the ‘‘Internal Revenue Serv-4
	33	+	ice Math and Taxpayer Help Act’’. 5
	34	+	SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL 6
	35	+	ERROR. 7
15	36		(a) I
16		-	NGENERAL.—Section 6213(b)(1) of the Internal 6
17		-	Revenue Code of 1986 is amended— 7
	37	+	NGENERAL.—Section 6213(b)(1) of the Internal 8
	38	+	Revenue Code of 1986 is amended— 9
18	39		(1) by striking ‘‘
19		-	ERRORS.—If the taxpayer’’ and 8
	40	+	ERRORS.—If the taxpayer’’ and 10
20	41		inserting ‘‘
21		-	ERRORS.— 9
	42	+	ERRORS.— 11
22	43		‘‘(A) I
23		-	N GENERAL.—If the taxpayer’’, 10
24		-	(2) by striking ‘‘Each notice’’ in the second sen-11
25		-	tence and inserting ‘‘Subject to subparagraph (B), 12
26		-	each notice’’, and 13
27		-	(3) by adding at the end the following new sub-14
28		-	paragraph: 15
	44	+	N GENERAL.—If the taxpayer’’, 12
	45	+	(2) by striking ‘‘Each notice’’ in the second sen-13
	46	+	tence and inserting ‘‘Subject to subparagraph (B), 14
	47	+	each notice’’, and 15
	48	+	(3) by adding at the end the following new sub-16
	49	+	paragraph: 17
29	50		‘‘(B) S
30		-	PECIFICITY OF MATH OR CLERICAL 16
31		-	ERROR NOTICE.— 17
	51	+	PECIFICITY OF MATH OR CLERICAL 18
	52	+	ERROR NOTICE.— 19
32	53		‘‘(i) I
33		-	N GENERAL.—The notice pro-18
34		-	vided under subparagraph (A) shall— 19
35		-	‘‘(I) be sent to the taxpayer’s last 20
36		-	known address, 21
37		-	‘‘(II) describe the mathematical 22
38		-	or clerical error in comprehensive, 23
39		-	plain language, including— 24
40		-	‘‘(aa) the type of error, 25 3
41		-	•HR 998 EH
42		-	‘‘(bb) the section of this title 1
43		-	to which the error relates, 2
44		-	‘‘(cc) a description of the 3
45		-	nature of the error, and 4
46		-	‘‘(dd) the specific line of the 5
47		-	return on which the error was 6
48		-	made, 7
49		-	‘‘(III) an itemized computation of 8
50		-	any direct or incidental adjustments 9
51		-	to be made to the return in correction 10
52		-	of the error, including any adjustment 11
53		-	to the amount of— 12
54		-	‘‘(aa) adjusted gross income, 13
55		-	‘‘(bb) taxable income, 14
56		-	‘‘(cc) itemized or standard 15
57		-	deductions, 16
58		-	‘‘(dd) nonrefundable credits, 17
59		-	‘‘(ee) credits under section 18
60		-	24, 25A, 32, 35, or 36B, credits 19
61		-	claimed with respect to undistrib-20
62		-	uted long-term capital gains on 21
63		-	Form 2439, credits for Federal 22
64		-	taxes paid on fuels claimed on 23
65		-	Form 4136, and any other re-24
66		-	fundable credits, 25 4
67		-	•HR 998 EH
68		-	‘‘(ff) income tax, 1
69		-	‘‘(gg) other taxes, 2
70		-	‘‘(hh) total tax, 3
71		-	‘‘(ii) Federal income tax 4
72		-	withheld or excess tax withheld 5
73		-	under section 3101 or 3201(a), 6
74		-	‘‘(jj) estimated tax pay-7
75		-	ments, including amount applied 8
76		-	from prior year’s return, 9
77		-	‘‘(kk) refund or amount 10
78		-	owed, 11
79		-	‘‘(ll) net operating loss 12
80		-	carryforwards, or 13
81		-	‘‘(mm) credit carryforwards, 14
82		-	‘‘(IV) include the telephone num-15
83		-	ber for the automated phone tran-16
84		-	script service, and 17
85		-	‘‘(V) display the date by which 18
86		-	the taxpayer may request to abate any 19
87		-	assessment specified in such notice 20
88		-	pursuant to paragraph (2)(A), in bold, 21
89		-	font size 14, and immediately next to 22
90		-	the taxpayer’s address on page 1 of 23
91		-	the notice. 24 5
92		-	•HR 998 EH
93		-	‘‘(ii) NO LISTS OF POTENTIAL ER -1
94		-	RORS.—A notice which provides multiple 2
95		-	potential or alternative errors which may 3
96		-	be applicable to the return shall not be suf-4
97		-	ficiently specific for purposes of clause 5
98		-	(i)(II); however, if multiple specific errors 6
99		-	apply to the return all such errors should 7
100		-	be listed.’’. 8
	54	+	N GENERAL.—The notice provided 20
	55	+	under subparagraph (A) shall— 21
	56	+	‘‘(I) be sent to the taxpayer’s last 22
	57	+	known address, 23
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	60	+	•HR 998 RH
	61	+	‘‘(II) describe the mathematical or 1
	62	+	clerical error in comprehensive, plain 2
	63	+	language, including— 3
	64	+	‘‘(aa) the type of error, 4
	65	+	‘‘(bb) the section of this title 5
	66	+	to which the error relates, 6
	67	+	‘‘(cc) a description of the na-7
	68	+	ture of the error, and 8
	69	+	‘‘(dd) the specific line of the 9
	70	+	return on which the error was 10
	71	+	made, 11
	72	+	‘‘(III) an itemized computation of 12
	73	+	any direct or incidental adjustments to 13
	74	+	be made to the return in correction of 14
	75	+	the error, including any adjustment to 15
	76	+	the amount of— 16
	77	+	‘‘(aa) adjusted gross income, 17
	78	+	‘‘(bb) taxable income, 18
	79	+	‘‘(cc) itemized or standard 19
	80	+	deductions, 20
	81	+	‘‘(dd) nonrefundable credits, 21
	82	+	‘‘(ee) credits under section 22
	83	+	24, 25A, 32, 35, or 36B, credits 23
	84	+	claimed with respect to undistrib-24
	85	+	uted long-term capital gains on 25
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	88	+	•HR 998 RH
	89	+	Form 2439, credits for Federal 1
	90	+	taxes paid on fuels claimed on 2
	91	+	Form 4136, and any other refund-3
	92	+	able credits, 4
	93	+	‘‘(ff) income tax, 5
	94	+	‘‘(gg) other taxes, 6
	95	+	‘‘(hh) total tax, 7
	96	+	‘‘(ii) Federal income tax 8
	97	+	withheld or excess tax withheld 9
	98	+	under section 3101 or 3201(a), 10
	99	+	‘‘(jj) estimated tax payments, 11
	100	+	including amount applied from 12
	101	+	prior year’s return, 13
	102	+	‘‘(kk) refund or amount 14
	103	+	owed, 15
	104	+	‘‘(ll) net operating loss 16
	105	+	carryforwards, or 17
	106	+	‘‘(mm) credit carryforwards, 18
	107	+	‘‘(IV) include the telephone num-19
	108	+	ber for the automated phone transcript 20
	109	+	service, and 21
	110	+	‘‘(V) display the date by which the 22
	111	+	taxpayer may request to abate any as-23
	112	+	sessment specified in such notice pur-24
	113	+	suant to paragraph (2)(A), in bold, 25
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	116	+	•HR 998 RH
	117	+	font size 14, and immediately next to 1
	118	+	the taxpayer’s address on page 1 of the 2
	119	+	notice. 3
	120	+	‘‘(ii) N
	121	+	O LISTS OF POTENTIAL ER -4
	122	+	RORS.—A notice which provides multiple 5
	123	+	potential or alternative errors which may be 6
	124	+	applicable to the return shall not be suffi-7
	125	+	ciently specific for purposes of clause (i)(II); 8
	126	+	however, if multiple specific errors apply to 9
	127	+	the return all such errors should be listed.’’. 10
101	128		(b) N
102		-	OTICE OFABATEMENT.—Paragraph (2) of ~~sec-9~~
103		-	~~tion~~ 6213(b) is amended by adding at the end the ~~fol-10~~
104		-	~~lowing new~~ subparagraph: 11
	129	+	OTICE OFABATEMENT.—Paragraph (2) of section 11
	130	+	6213(b) is amended by adding at the end the following new 12
	131	+	subparagraph: 13
105	132		‘‘(C) N
106		-	OTICE.—Upon determination of an 12
107		-	abatement pursuant to subparagraph (A), the 13
108		-	Secretary shall send notice to the taxpayer of 14
109		-	such abatement which— 15
110		-	‘‘(i) is sent to the taxpayer’s last 16
111		-	known address, 17
112		-	‘‘(ii) describes the abatement in com-18
113		-	prehensive, plain language, and 19
114		-	‘‘(iii) provides an itemized computa-20
115		-	tion of any adjustments to be made to the 21
116		-	items described in the notice of mathe-22
117		-	matical or clerical error, including any 23
118		-	changes to any item described in para-24
119		-	graph (1)(B)(i)(III).’’. 25 6
120		-	•HR 998 EH
121		-	(c) EFFECTIVEDATE.—The amendments made by 1
122		-	this section shall apply to notices sent after the date which 2
123		-	is 12 months after the date of the enactment of this Act. 3
	133	+	OTICE.—Upon determination of an 14
	134	+	abatement pursuant to subparagraph (A), the 15
	135	+	Secretary shall send notice to the taxpayer of 16
	136	+	such abatement which— 17
	137	+	‘‘(i) is sent to the taxpayer’s last 18
	138	+	known address, 19
	139	+	‘‘(ii) describes the abatement in com-20
	140	+	prehensive, plain language, and 21
	141	+	‘‘(iii) provides an itemized computa-22
	142	+	tion of any adjustments to be made to the 23
	143	+	items described in the notice of mathe-24
	144	+	matical or clerical error, including any 25
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	148	+	changes to any item described in paragraph 1
	149	+	(1)(B)(i)(III).’’. 2
	150	+	(c) E
	151	+	FFECTIVEDATE.—The amendments made by this 3
	152	+	section shall apply to notices sent after the date which is 4
	153	+	12 months after the date of the enactment of this Act. 5
124	154		(d) P
125		-	ROCEDURES.—Not later than 180 days after the 4
126		-	date of the enactment of this Act, the Secretary of the 5
127		-	~~Treasury~~ (or such Secretary’s delegate) shall provide for 6
128		-	~~procedures~~ by which a taxpayer may request an abatement 7
129		-	~~referred~~ to in section 6213(b)(1)(B)(i)(V) of the Internal 8
130		-	~~Revenue~~ Code of 1986 in writing, electronically, by ~~tele-9~~
131		-	~~phone,~~ or in person. 10
	155	+	ROCEDURES.—Not later than 180 days after the 6
	156	+	date of the enactment of this Act, the Secretary of the Treas-7
	157	+	ury (or such Secretary’s delegate) shall provide for proce-8
	158	+	dures by which a taxpayer may request an abatement re-9
	159	+	ferred to in section 6213(b)(1)(B)(i)(V) of the Internal Rev-10
	160	+	enue Code of 1986 in writing, electronically, by telephone, 11
	161	+	or in person. 12
132	162		(e) P
133		-	ILOTPROGRAM.—Not later than 18 months 11
134		-	after the date of the enactment of this Act, the Secretary 12
135		-	of the Treasury (or such Secretary’s delegate), in con-13
136		-	sultation with the National Taxpayer Advocate, shall— 14
137		-	(1) implement a pilot program to send a trial 15
138		-	number of notices, in an amount which is a statis-16
139		-	tically significant portion of all such notices, of 17
140		-	mathematical or clerical error pursuant to section 18
141		-	6213(b) of the Internal Revenue Code of 1986 by 19
142		-	certified or registered mail with e-signature con-20
143		-	firmation of receipt, and 21
144		-	(2) report to Congress, aggregated by the type 22
145		-	of error under section 6213(g) of such Code to 23
146		-	which the notices relate, on— 24 7
147		-	•HR 998 EH
148		-	(A) the number of mathematical or clerical 1
149		-	errors noticed under the program and the dollar 2
150		-	amounts involved, 3
151		-	(B) the number of abatements of tax and 4
152		-	the dollar amounts of such abatements, and 5
153		-	(C) the effect of such pilot program on 6
154		-	taxpayer response and adjustments or abate-7
155		-	ments to tax, 8
156		-	with conclusions drawn about the effectiveness of 9
157		-	certified or registered mail, with and without return 10
158		-	receipt, and any other recommendations for improv-11
159		-	ing taxpayer response rates. 12
160		-	Passed the House of Representatives March 31,
161		-	2025.
162		-	Attest:
163		-	Clerk. 119
	163	+	ILOTPROGRAM.—Not later than 18 months after 13
	164	+	the date of the enactment of this Act, the Secretary of the 14
	165	+	Treasury (or such Secretary’s delegate), in consultation 15
	166	+	with the National Taxpayer Advocate, shall— 16
	167	+	(1) implement a pilot program to send a trial 17
	168	+	number of notices, in an amount which is a statis-18
	169	+	tically significant portion of all such notices, of math-19
	170	+	ematical or clerical error pursuant to section 6213(b) 20
	171	+	of the Internal Revenue Code of 1986 by certified or 21
	172	+	registered mail with e-signature confirmation of re-22
	173	+	ceipt, and 23
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	176	+	•HR 998 RH
	177	+	(2) report to Congress, aggregated by the type of 1
	178	+	error under section 6213(g) of such Code to which the 2
	179	+	notices relate, on— 3
	180	+	(A) the number of mathematical or clerical 4
	181	+	errors noticed under the program and the dollar 5
	182	+	amounts involved, 6
	183	+	(B) the number of abatements of tax and 7
	184	+	the dollar amounts of such abatements, and 8
	185	+	(C) the effect of such pilot program on tax-9
	186	+	payer response and adjustments or abatements to 10
	187	+	tax, 11
	188	+	with conclusions drawn about the effectiveness of cer-12
	189	+	tified or registered mail, with and without return re-13
	190	+	ceipt, and any other recommendations for improving 14
	191	+	taxpayer response rates. 15
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	195	+	29
	196	+	119
164	197		TH
165	198		CONGRESS
166	199		1
167	200		ST
168	201		S
169	202		ESSION
170	203
171	204		H. R. 998
172		-	AN ACT
	205	+	[Report No. 119–42]
	206	+	A BILL
173	207		To amend the Internal Revenue Code of 1986 to
174	208		require additional information on math and cler-
175	209		ical error notices.
	210	+	M
	211	+	ARCH
	212	+	27, 2025
	213	+	Reported with an amendment, committed to the Com-
	214	+	mittee of the Whole House on the State of the Union,
	215	+	and ordered to be printed
	216	+	VerDate Sep 11 2014 22:27 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00010 Fmt 6651 Sfmt 6651 E:\BILLS\H998.RH H998
	217	+	ssavage on LAPJG3WLY3PROD with BILLS