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![handle is hein.congrecreports/crptxahfk0001 and id is 1 raw text is: AUT-ENTICATED
US. GOVERNMENT
INFORMATION
GP
119TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 119-42
INTERNAL REVENUE SERVICE MATH AND TAXPAYER
HELP ACT
MARCH 27, 2025.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
REPORT
[To accompany H.R. 998]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 998) to amend the Internal Revenue Code of 1986 to re-
quire additional information on math and clerical error notices,
having considered the same, reports favorably thereon with an
amendment and recommends that the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ................................................................. 3
A. Purpose and Sum m ary ..................................................................... 3
B. Background and Need for Legislation .................... 3
C. Legislative H istory ........................................................................... . 4
D . Designated H earing ......................................................................... 4
II. EXPLANATION OF THE BILL ..................................................................... 4
III. VOTE OF THE COM M ITTEE ........................................................................ 8
IV. BUDGET EFFECTS OF THE BILL ............................................................... 8
A. Committee Estimate of Budgetary Effects .................. 8
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority. ................................................................. 9
C. Cost Estimate Prepared by the Congressional Budget Office ....... 9
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE
H O U SE .......................................................................................................... 9
A. Committee Oversight Findings and Recommendations ................. 9
B. Statement of General Performance Goals and Objectives ............. 9
C. Applicability of House Rule XXI, Clause 5(b) ................ 9
D. Information Relating to Unfunded Mandates ................ 9
E. Congressional Earmarks, Limited Tax Benefits, and Limited
Tariff B enefits ................................................................................ 10
F. Duplication of Federal Program s ..................................................... 10
G. Tax Com plexity Analysis .................................................................. 10
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 10
The amendment is as follows:
59-006](ViewImageLocal?handle=hein.congrecreports/crptxahfk0001&div=1&collection=&method=preview&ext=.png&size=3)