Federal RuleAug 21
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DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push
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119-s-4759119th CongressWALLET
Tax Relief for Innocent Spouses Act
Sponsored By: Senator Hassan, Margaret Wood [D-NH]
Introduced
Summary
De novo review of innocent spouse tax relief would be allowed in court. This bill would change the tax code so the Tax Court and other courts can reexamine requests for innocent spouse relief from scratch instead of applying the previous limited standard. It would cover petitions and requests filed or pending on or after enactment and also clarifies that courts retain full authority to grant or review relief under the innocent spouse rules.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Easier court review for innocent spouses
This bill would let you ask the Tax Court or other courts for a new (de novo) review of an innocent spouse relief request. It would remove limiting language in section 6015(e)(7). The change would apply to petitions and requests filed or pending on or after the date of enactment. The bill would not limit courts' authority to grant or review relief under section 6015.
Sponsors & CoSponsors
Sponsor
Hassan, Margaret Wood [D-NH]
NH • D
Cosponsors
Sen. Scott, Tim [R-SC]
SC • R
Sponsored 6/11/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov