Overview
- Introduced by Rep. Randy Feenstra (R‑Iowa) and Rep. Brad Schneider (D‑Ill.), H.R. 998 advanced as a bipartisan effort.
- The bill won unanimous approval in the Ways and Means Committee, the House, and the Senate before becoming law.
- The law directs the IRS to detail the specific error, display the mathematical changes to the return, and inform taxpayers of their right to challenge within 60 days.
- Lawmakers say the change addresses millions of opaque “math error” notices and frequent delivery failures that left many filers unaware of dispute rights.
- Implementation now requires the IRS to update its notice procedures, with supporters including Chairman Jason Smith and Rep. Feenstra praising stronger taxpayer protections.