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H.R. 998119th CongressTaxation
Internal Revenue Service Math and Taxpayer Help Act
Sponsored by Rep. Randy Feenstra (R-IA) · 1 active : 1 Democrat
Latest action: Became Public Law No: 119-39.
Where it standsBecame law69 representatives score as swing votes
Became law
- House: passedMar 31, 2025
- Senate: passedOct 20, 2025
- President: Signed into lawNov 25, 2025
Summary
, via Congress.govInternal Revenue Service Math and Taxpayer Help Act
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
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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.
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.
How the projections held up
Each member’s recorded vote compared with their swing projection from before the vote. A member by voting against most of their own party.
House
Passed by voice vote or unanimous consent: no individual votes recorded.
Senate
Passed by voice vote or unanimous consent: no individual votes recorded.
Committees and subjects
Committees
- House Committee on Ways and Means · HouseReported by · Markup by · Referred to
- Senate Committee on Finance · SenateDischarged from · Referred to
Subjects
- Congressional oversight
- Income tax rates
- Tax administration and collection, taxpayers
- Tax reform and tax simplification
Model
Directional: count only breaks toward the other partyWhy do scores change?v3default (selected)v2 model swing-v2
How the Senate breaks down
- 12Swing 70–100
- 67Middle 30–70
- 21Entrenched 0–30
Members fall into . All 100 senators have enough data to score. The bill is not before the Senate right now; these scores show where members would stand.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v3, directional: only movement toward the other party counts, so members who sit further from the center than their party no longer score as swing votes.
Bars show each input from 0 to 100: ideology gap, scorecard gap, , and the . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
1 activeShow all 1 cosponsors
- Bradley Scott Schneider (D-IL-10)
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
