S 608 · 119th Congress 2025–2027

IRS MATH Act of 2025

Introduced Feb 18, 2025 Originated Senate Sponsor Elizabeth Warren D-MA

Fact sheet

Latest action · Feb 18, 2025 Read twice and referred to the Committee on Finance. (text: CR S613)

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedFeb 18, 2025
  2. Passed SenateNot reached
  3. Passed HouseNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

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.

Cosponsors 1

Members who signed on, in the order they did. All signed on Feb 18, 2025.

SeatCosponsorSigned on
R-LABill CassidyOriginalFeb 18, 2025

Actions 3

Everything that happened, newest first.

  1. Feb 18, 2025Introduced in Senate
  2. Feb 18, 2025Read twice and referred to the Committee on Finance.
  3. Feb 18, 2025Read twice and referred to the Committee on Finance. (text: CR S613)

Related bills 1

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
HR 998Internal Revenue Service Math and Taxpayer Help ActRelated billNov 25, 2025

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Feb 18, 2025Introduced in Senate

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.