S. 4759 · Senate bill · 119th Congress

Tax Relief for Innocent Spouses Act

Sponsored by Sen. Maggie Hassan, New Hampshire with 1 co-sponsor

Introduced Jun 11, 2026

Referred to the Finance Committee

Latest action Jun 11, 2026

SponsorSen. Maggie Hassan, New Hampshire· 1 cosponsorSen. Tim Scott, South Carolina

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Contents

Sec. 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.

Official text, Introduced in Senate (Jun 11, 2026), from the Government Publishing Office via Congress.gov. Printed version (PDF) · All versions on Congress.gov