House bill · 119th Congress · Public Law 119-39
Internal Revenue Service Math and Taxpayer Help Act
Became law on Nov 25, 2025.
Official title: To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
Open in Bill Explorer →Where it went
- IntroducedFeb 5, 2025
- Committee actionFeb 12, 2025
- Passed HouseMar 31, 2025 · by voice vote
- Passed SenateOct 20, 2025 · by unanimous consent
- To the PresidentNov 25, 2025
- Became lawNov 25, 2025
Latest action: Nov 25, 2025 — Became Public Law No: 119-39.
Cost and committee reports
Official records Congress.gov attaches to H.R. 998.
- CBO cost estimateThe Congressional Budget Office published “H.R. 998, Internal Revenue Service Math and Taxpayer Help Act” on April 1, 2025. CBO’s description reads “As passed by the House of Representatives on March 31, 2025”.Read the CBO estimate ↗Source: Congressional Budget Office, April 1, 2025 ↗
Evidence
- Field in the Congress.gov record
- cboCostEstimates
- CBO publication
- https://www.cbo.gov/publication/61284
- CBO publication date
- April 1, 2025
- Congress.gov bill record
- H.R. 998, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/998
- Record last updated by Congress.gov
- July 11, 2026
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
68023bedfd14375887159b75e5830ba5229485d601767f51606bcf52667580cf
PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.
- Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 119-42 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on March 27, 2025.Source: Congress.gov, reported March 27, 2025 ↗
Evidence
- Field in the Congress.gov record
- committeeReports
- Report API records
- https://api.congress.gov/v3/committee-report/119/HRPT/42
- Congress.gov bill record
- H.R. 998, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/998
- Record last updated by Congress.gov
- July 11, 2026
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
68023bedfd14375887159b75e5830ba5229485d601767f51606bcf52667580cf
A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. FEENSTRA, as printed in the Congressional Record (Vol. 171, No. 24, February 5, 2025, Page H505):Article I, Section 8, clause 1 (Taxing and Spending Clause)Source: Congress.gov, Congressional Record February 5, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 59 characters
- Congress.gov bill record
- H.R. 998, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/998
- Record last updated by Congress.gov
- July 11, 2026
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
68023bedfd14375887159b75e5830ba5229485d601767f51606bcf52667580cf
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
From the Congress.gov bill record for H.R. 998, last updated July 11, 2026. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
1 cosponsor — 1 Democrat
1 of 1 cosponsors (100%) are from the other party.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Randy Feenstra.
Related bills
- S. 608 (119th) IRS MATH Act of 2025Related bill
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Sep 25, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.