H.R. 998 · 119th Congress · enacted
Internal Revenue Service Math and Taxpayer Help Act
Became Public Law No: 119-39.
Latest official action 2025-11-25 · Enacted
The bill, briefly
Internal 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 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…
Congressional Research Service · 2025-11-25
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
Sponsor
Randy Feenstra
House · IA District 4 · Republican
$563,750PAC receipts · 2025–2026
Cosponsor
Bradley Scott Schneider
House · IL District 10 · Democratic
$1,391,743PAC receipts · 2025–2026
1 of 1 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
AMERICAN EXPRESS COMPANY POLITICAL ACTION COMMITTEE (AXPPAC)$15,000
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$15,000
CATERPILLAR INC. POLITICAL ACTION COMMITTEE (CATPAC)$15,000
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS (NAPEO PAC)$15,000
NATIONAL MULTIFAMILY HOUSING COUNCIL AND REAL ESTATE TECHNOLOGY AND TRANSFORMATION CENTER POLITICAL ACTION COMMITTEE (NMHC PAC)$15,000
TEACHERS INSURANCE ANNUITY ASSOCIATION OF AMERICA PAC (TIAA PAC)$15,000
THRIVENT FINANCIAL FOR LUTHERANS POLITICAL ACTION COMMITTEE$15,000
UBS AMERICAS INC. POLITICAL ACTION COMMITTEE (UBS PAC)$15,000
WINE AND SPIRITS WHOLESALERS OF AMERICA, INC. POLITICAL ACTION COMMITTEE$14,999
ABBOTT LABORATORIES EMPLOYEE POLITICAL ACTION COMMITTEE$12,500
ABBVIE POLITICAL ACTION COMMITTEE$12,500
AFLAC POLITICAL ACTION COMMITTEE (AFLAC PAC)$12,500
AMERICAN BANKERS ASSOCIATION PAC (BANKPAC)$12,500
MARSH & MCLENNAN COMPANIES, INC. POLITICAL ACTION COMMITTEE (MARSH PAC)$12,500
NATIONAL BEER WHOLESALERS ASSOCIATION POLITICAL ACTION COMMITTEE$12,500
NEW YORK LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$12,500
THE NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE (NMPAC)$12,500
NATIONAL ASSOCIATION OF REALTORS POLITICAL ACTION COMMITTEE$12,000
FMR LLC POLITICAL ACTION COMMITTEE - FEDERAL (FIDELITY PAC)$11,500
AMEREN CORPORATION FEDERAL POLITICAL ACTION COMMITTEE (AMEREN FEDPAC)$11,000
ELEVANCE HEALTH, INC. POLITICAL ACTION COMMITTEE (ELEVANCE HEALTH PAC)$11,000
FINSECA PAC$11,000
GOOGLE LLC NETPAC$11,000
AIR LINE PILOTS ASSOCIATION PAC$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordAMERICAN INVESTMENT COUNCIL POLITICAL ACTION COMMITTEE$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordAVANGRID POLITICAL ACTION COMMITTEE$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordBUNGE NORTH AMERICA INC POLITICAL ACTION COMMITTEE$10,000
Randy Feenstra · Sponsor · $10,000
Official PAC recordDEERE & COMPANY PAC (AKA JOHN DEERE PAC)$10,000
ELI LILLY AND COMPANY POLITICAL ACTION COMMITTEE$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordERNST & YOUNG POLITICAL ACTION COMMITTEE$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordEXELON CORPORATION POLITICAL ACTION COMMITTEE$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordGILEAD SCIENCES INC HEALTHCARE POLICY PAC$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordHEALTHEQUITY, INC. PURPLE POLITICAL ACTION COMMITTEE (HEALTHEQUITY PURPLE POLITICAL ACTION COMMITTEE)$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordHONOR COURAGE COMMITMENT PAC$10,000
Randy Feenstra · Sponsor · $10,000
Official PAC recordINVESTMENT COMPANY INSTITUTE POLITICAL ACTION COMMITTEE (ICI PAC)$10,000
JPMORGAN CHASE & CO. FEDERAL POLITICAL ACTION COMMITTEE$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordMACHINISTS NON PARTISAN POLITICAL LEAGUE OF THE INTERNATIONAL ASSOCIATION OF MACHINISTS & AEROSPACE WORKERS$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordMASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordNATIONAL CONFECTIONERS ASSOCIATION OF THE UNITED STATES, INC. POLITICAL ACTION COMMITTEE (CANDY PAC)$10,000
Bradley Scott Schneider · Cosponsor · $10,000
Official PAC recordON WISCONSIN PAC, INC.$10,000
Randy Feenstra · Sponsor · $10,000
Official PAC recordThe largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
Dated agency-reported implementation and uptake measures are shown with their scope. They do not by themselves establish causal success. If no evidence is listed, the outcome is not established.
Measured outcome: not established
Enactment alone does not show whether a law improved its intended outcome. We need a dated evaluation, observed result or verified implementation record before claiming success or failure.