SAFE Tax Filing Act of 2025
Sponsored By: Senator Fetterman, John [D-PA]
Introduced
Summary
Lets survivors elect to be treated as not married for tax purposes. This bill would let certain people living apart from an abusive or abandoned spouse elect to be treated as not married for a taxable year, potentially enabling unmarried or head of household filing if they meet the eligibility rules and follow return instructions.
Show full summary
- Families and survivors: Survivors who lived apart at year-end and who experienced domestic abuse or spousal abandonment could elect not to be treated as married for that tax year. The bill defines domestic abuse to include physical, psychological, sexual, emotional, or economic abuse and defines abandonment as being unable to locate a spouse after reasonable diligence; the election applies only to the filer and does not change the spouse's filing status.
- Tax preparers: Return preparers would face new due diligence duties to determine and document a client's eligibility to make this election under the Internal Revenue Code.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax filing help for abuse survivors
If enacted, this bill would let some people who live apart from their spouse and who are survivors of domestic abuse or spousal abandonment choose to be treated as unmarried for that tax year. To use the option, you must have lived apart on the last day of the year, meet the bill's definitions of abuse or abandonment, and say so on your return following IRS instructions. The election would apply only for the taxable year you make it and would not change your spouse's married status. If you use a paid preparer, the preparer would have to check whether you qualify for this election. These rules would start for taxable years ending after the bill is enacted.
Sponsors & CoSponsors
Sponsor
Fetterman, John [D-PA]
PA • D
Cosponsors
Sen. Cornyn, John [R-TX]
TX • R
Sponsored 6/18/2025
Sen. Cortez Masto, Catherine [D-NV]
NV • D
Sponsored 6/18/2025
Sen. Ernst, Joni [R-IA]
IA • R
Sponsored 6/18/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov