Here’s a summary of the provisions in each of the four bills that were unanimously approved by the House Ways & Means Committee on February 12, 2025:

H.R. 997 - National Taxpayer Advocate Enhancement Act of 2025

Purpose: The bill aims to amend the Internal Revenue Code of 1986 to align with the intent of the Internal Revenue Service Restructuring and Reform Act of 1998. Specifically, it seeks to ensure that the National Taxpayer Advocate has the authority to hire and consult counsel as deemed necessary.
Key Provision: The bill amends section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986.
- It allows the Taxpayer Advocate to appoint counsel within the Office of the Taxpayer Advocate, who would report directly to the National Taxpayer Advocate.
- It also modifies the language regarding who can be considered an employee of the Office of the Taxpayer Advocate by striking the mention of local offices.
Effective Date: The amendment is to take effect as if it was included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.
Short Title: The act is titled the "National Taxpayer Advocate Enhancement Act of 2025".

Chairman’s Amendment

The Chairman’s amendment substitutes the original language of H.R. 997 with identical language, except for one change.
The single change is on page 2, line 3, where the word "amendment" is replaced with "amendments". This appears to be a minor technical correction.
In other words, the amendment does not change the fundamental purpose or provisions of the bill, but rather makes a minor technical adjustment.

H.R. 1152 - Electronic Filing and Payment Fairness Act

This bill amends section 7502(c) of the Internal Revenue Code to include electronic filing and payment under the "mailbox rule".
The "mailbox rule" is expanded to include the date when a document or payment is sent electronically as the official date, regardless of when it’s received by the IRS.
The Secretary is required to issue regulations to carry out the purposes of this paragraph not later than December 31, 2025.
The amendments made by this section will apply to any document or payment sent after December 31, 2025.

H.R. 1155 - Recovery of Stolen Checks Act

This bill adds a new subsection to section 6402 of the Internal Revenue Code that allows taxpayers to elect to receive replacement refunds by direct deposit instead of paper checks. This applies to situations where a refund check was lost or stolen.
The Secretary is required to prescribe regulations to establish procedures for this process within six months of the bill’s enactment.
The amendment takes effect on the date of the enactment of this act.

H.R. 998 - Internal Revenue Service Math and Taxpayer Help Act

This bill amends section 6213(b)(1) of the Internal Revenue Code regarding notices of math or clerical errors.
The notice of math or clerical error must:
- Be sent to the taxpayer’s last known address.
- Describe the error in comprehensive, plain language.
- Include the type of error, the section of the tax code it relates to, and a description of the nature of the error.
- Include the specific line of the return where the error occurred.
- Include an itemized computation of any adjustments made to the return.
- Include the telephone number for the automated phone transcript service.
- Display the date by which the taxpayer may request to abate any assessment in bold, font size 14, and immediately next to the taxpayer’s address on page 1 of the notice.
The notice should not list multiple potential errors. However, if multiple specific errors apply, they should all be listed.
When an abatement is determined, the Secretary must send a notice to the taxpayer with a description of the abatement in comprehensive, plain language with an itemized computation of adjustments.
The amendments apply to notices sent after the date which is 12 months after the date of the enactment of this Act.
The Secretary must provide procedures for taxpayers to request an abatement in writing, electronically, by telephone, or in person, within 180 days of enactment.
The Secretary must implement a pilot program within 18 months of enactment to send a trial number of notices of mathematical or clerical error by certified or registered mail with e-signature confirmation of receipt.
The Secretary must report to Congress on the results of the pilot program.

Prepared with the assistance of NotebookLM.