119th Congress Taxation
H.R. 998: Internal Revenue Service Math and Taxpayer Help Act
Became Law
- Introduced (completed)
- Passed House (completed)
- Passed Senate (completed)
- To the President (completed)
- Became law (completed)
Summary
This act 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 act, a notice sent by the IRS regarding a math or clerical error must include
- a clear description of the error, including the type of 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.
Read the full summary
Further, the act 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.
This act also requires the IRS to
- provide procedures for requesting in writing, electronically, by phone, or in person 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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Bradley Schneider D-ILOriginal
Who scored on this bill
- 1Randy Feenstra SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House, discharged, passed Senate, became law8 events+192
- 2Bradley SchneiderCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Randy Feenstra
History
- Presented to the President. Signed by the President. Became Public Law 119-39.
- Passed the Senate by unanimous consent.
- Passed the House by voice vote.
- Introduced in the House by Randy Feenstra.
Show the full action history (20 actions)
- Presented to President.
- Signed by President.
- Became Public Law No: 119-39.
- Message on Senate action sent to the House.
- Senate Committee on Finance discharged by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Considered under suspension of the rules. (consideration: CR H1348-1349)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
- 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)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
- Motion to reconsider laid on the table Agreed to without objection.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
- Placed on the Union Calendar, Calendar No. 29.
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- Introduced in House
- Referred to the House Committee on Ways and Means.