IRS must send clearer notices about tax return errors.

What it does

The bill requires the IRS to send better notices. These notices must explain tax errors in plain language. The notices must show which line was wrong. They must list all changes being made. The deadline to challenge must appear in bold 14-point font. Taxpayers can request abatement in writing, by email, by phone, or in person. They have 180 days to make this request.

Who it affects

Taxpayers who get notices about math or clerical errors are affected. They will receive clearer information and more ways to challenge errors.

One thing to notice

The IRS has 12 months to put these rules in place. Taxpayers will not see clearer notices right away.

From the analysis of the bill text, linked under Primary records below.

Where it stands

1 cosponsor: 1 Democrats.

• Feb 5, 2025 — Introduced · Congress.gov: “Introduced in House”
• Feb 5, 2025 — Referred to House Committee on Ways and Means and Senate Committee on Finance · Congress.gov: “Referred to the House Committee on Ways and Means”
• Feb 12, 2025 — Markup held in committee · Congress.gov: “Committee Consideration and Mark-up Session Held”
• Feb 12, 2025 — Reported out of committee · Congress.gov: “Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0”
• Mar 31, 2025 — Passed the House · Congress.gov: “On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)”
• Mar 31, 2025 — Floor vote scheduled · Congress.gov: “Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended”
• Oct 20, 2025 — Passed both chambers · Congress.gov: “Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)”
• Nov 25, 2025 — Signed into law · Congress.gov: “Became Public Law No: 119-39”
• Nov 25, 2025 — Sent to president · Congress.gov: “Presented to President”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

1 groups reported lobbying about this bill. They filed 1 reports from Dec 2025 to Dec 2025.

Those reports show $1,449,000 in lobbying spending. Each report lists about 12 bills. So that money was not all for this bill.

More groups named this bill than 0% of bills with any report.

Randy Feenstra, who sponsored the bill, received $572,750 from PACs for the 2026 election.

• Aicpa Association of International Certified Professional Accountants — $1,449,000 in 1 report

Lobbying is legal. These reports show who lobbied about this bill, not what changed.

Words to know

• clerical errors — Mistakes in writing or math on a form, like a wrong number.
• abatement — A formal request to cancel or reduce a tax bill.
• plain language — Simple, clear words that most people can understand easily.
• lobbying — Trying to influence lawmakers about a bill. Companies and groups pay people to do this.
• PACs — Groups that collect money and give it to candidates for office.
• sponsored — To sponsor a bill is to introduce it in Congress and put your name on it.