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Tax Relief for Innocent Spouses Act
To amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts.
Summary
- Amends the Internal Revenue Code to authorize the Tax Court and other courts to conduct de novo review of innocent spouse relief determinations, rather than limiting review to a restricted standard.
- Applies to all innocent spouse relief petitions and requests filed or pending on or after the date of enactment.
- Clarifies that the amendment does not limit the authority or jurisdiction of the Tax Court or any other court to grant relief or review relief granted under innocent spouse provisions.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
1 cosponsor
- Sen. Scott, Tim [R-SC] (R-SC)
Actions (2)
- Jun 11, 2026 Read twice and referred to the Committee on Finance. · senate
- Jun 11, 2026 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
June 11, 2026
Ms. Hassan (for herself and Mr. Scott of South Carolina) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 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. <all>
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