Bill · S. 4759· Senate(119-S-4759)
Tax Relief for Innocent Spouses Act
- Introduced
- 6/11/2026
- Last activity
- 6/11/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Maggie Hassan
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
The "Tax Relief for Innocent Spouses Act" amends the Internal Revenue Code of 1986. It authorizes de novo review of innocent spouse relief by the Tax Court and other courts. This change applies to petitions and requests filed or pending on or after the date the Act is enacted.
Yes· 3 of 11
Does this protect the right to fair treatment by the courts?+4
Enhances due process by allowing de novo review in court for innocent spouse tax relief claims.
Would households on low incomes be better off under this?+3
Low-income individuals are more vulnerable to tax liabilities they cannot pay; improved court review helps them.
Would women be better off under this?+3
Statistically, women are more frequently the 'innocent spouse' seeking relief from joint liabilities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Court Review: By amending Section 6015(e)(7), the bill allows for de novo review of innocent spouse relief by the Tax Court and other courts, which changes how these cases are reviewed.
Potential Negative Impacts for People
- No negative impacts for people are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+3Good For Women+3Good For Middle Aged+2Good For Middle Class Households+2Good For Retirees+2Good For Seniors+2Good For High Income Households+1Good For Men+1
- Governance And Ideology
- Improves Due Process+4
- Economy And Finance
- Reduces Middle Class Taxes+2
- Social Issues And Justice
- Improves Poverty Reduction+1
- 6/11/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Tim ScottRepublican · South Carolina