S4759
Referred to committee
Tax Relief for Innocent Spouses Act
- Federal
- Senate
- Introduced Jun 11, 2026
- Session 119
Bill Text
Version ISThis Act may be cited as the Tax Relief for Innocent Spouses Act.
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.
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.
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.
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.
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.
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.
Legislative Timeline
2 actions-
Introduced in Senate
-
Read twice and referred to the Committee on Finance.