Senate bill · S. 608 (119th Congress)
IRS MATH Act of 2025
U.S. Senate
Sponsor: Elizabeth Warren (U.S. Senator for Massachusetts, Democratic)
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From Congress.gov and official rosters. This record was last updated Sep 9, 2026. About our data
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.
Summary from the Congressional Research Service. How we handle summaries
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Senate Committee on Finance · U.S. Senate
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Related bills
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Full history
- Feb 18, 2025
Introduced
Introduced in U.S. Senate
U.S. Senate
- Feb 18, 2025
Referred to committee
Read twice and referred to the Committee on Finance. (text: CR S613)
- Feb 18, 2025
Referred to committee
Read twice and referred to the Committee on Finance. (text: CR S613)
Read the record
- Read on Congress.gov (opens in a new tab) The official record on Congress.gov.