Tax Relief for Innocent Spouses Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4759 Introduced in Senate (IS)]

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119th CONGRESS
  2d Session
                                S. 4759

To amend the Internal Revenue Code of 1986 to authorize de novo review 
      of innocent spouse relief by the Tax Court and other courts.

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                   IN THE SENATE OF THE UNITED STATES

                             June 11, 2026

Ms. Hassan (for herself and Mr. Scott of South Carolina) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

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                                 A BILL

 
To amend the Internal Revenue Code of 1986 to authorize de novo review 
      of innocent spouse relief by the Tax Court and other courts.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Relief for Innocent Spouses 
Act''.

SEC. 2. AUTHORIZATION OF DE NOVO REVIEW OF INNOCENT SPOUSE RELIEF BY 
              THE TAX COURT AND OTHER COURTS.

    (a) Review.--Section 6015(e)(7) of the Internal Revenue Code of 
1986 is amended by striking ``by the Tax Court and shall be based 
upon'' and all that follows and inserting a period.
    (b) Effective Date.--The amendment made by this section shall apply 
to petitions and requests filed or pending on or after the date of the 
enactment of this Act.
    (c) No Inference.--Nothing in the amendment made by this section 
shall be construed to limit the authority or jurisdiction of the Tax 
Court or any other court to grant relief under section 6015 of the 
Internal Revenue Code of 1986 or to review any relief granted under 
such section.
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