# 119-s-4759: Tax Relief for Innocent Spouses Act

119-s-4759, Tax Relief for Innocent Spouses Act, is a 119th Congress bill sponsored by Sen. Hassan, Margaret Wood [D-NH] (D-NH); status introduced; PRIA reads it as touching household money (as of 2026-06-24).

- Canonical: https://policyrisk.com/legislation/119-s-4759
- As of: 2026-06-24
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4759
- Congress: 119
- Title: Tax Relief for Innocent Spouses Act
- Status: introduced
- Introduced: 2026-06-11
- Sponsor: Sen. Hassan, Margaret Wood [D-NH] (D-NH)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-24

## 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.

## Cosponsors (1)

- Sen. Scott, Tim [R-SC] (R-SC), 2026-06-11T00:00:00.000Z

## Provisions PRIA read

- Easier court review for innocent spouses: benefit, medium. 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…

## Related bills

- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the…
- 119-s-2823: FAMILY Act
- 119-s-4689: READ Act
- 119-s-2511: College Transparency Act
- 119-s-1637: MVP Act

## Sources
- [119-s-4759 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4759)

## Related
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for…](https://policyrisk.com/legislation/119-s-199)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-4689: READ Act](https://policyrisk.com/legislation/119-s-4689)
- [119-s-2511: College Transparency Act](https://policyrisk.com/legislation/119-s-2511)
- [119-s-1637: MVP Act](https://policyrisk.com/legislation/119-s-1637)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4759 (as of 2026-06-24).