Tax Fairness for Abuse Survivors Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6362 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 6362

To amend the Internal Revenue Code of 1986 to establish procedures for 
   relief from joint and several liability on a joint tax return for 
 individuals requesting such relief due to domestic violence or abuse.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 2, 2025

   Ms. Mace introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to establish procedures for 
   relief from joint and several liability on a joint tax return for 
 individuals requesting such relief due to domestic violence or abuse.

    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 Fairness for Abuse Survivors 
Act''.

SEC. 2. PROCEDURES FOR RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT 
              RETURN APPLICABLE TO INDIVIDUALS REQUESTING RELIEF DUE TO 
              DOMESTIC VIOLENCE OR ABUSE.

    (a) In General.--Section 6015 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (h) as subsection (i) and by 
inserting after subsection (g) the following new subsection:
    ``(h) Procedures for Relief From Liability Applicable to 
Individuals Requesting Relief Due to Domestic Violence or Abuse.--
            ``(1) In general.--Under procedures prescribed by the 
        Secretary, if--
                    ``(A) a joint return has been made for a taxable 
                year;
                    ``(B) on such return there is an understatement of 
                tax attributable to erroneous items of one individual 
                filing the joint return (hereafter referred to as 
                nonrequesting spouse);
                    ``(C) the other individual (hereafter referred to 
                as requesting spouse), or a member of the requesting 
                spouse's family was the victim of domestic violence or 
                domestic abuse by the nonrequesting spouse; and
                    ``(D) such requesting spouse establishes that in 
                signing the return, either--
                            ``(i) he or she did not know, and had no 
                        reason to know, that there was such 
                        understatement; or
                            ``(ii) he or she did know of such 
                        understatement and did not challenge the 
                        treatment of items on the return because of 
                        fear, pressure, threats of retaliation, or 
                        duress by the nonrequesting spouse,
                then such requesting spouse shall be relieved of 
                liability for tax (including interest, penalties, and 
                other amounts) for such taxable year to the extent such 
                liability is attributable to such understatement.
            ``(2) Evidence of domestic violence or abuse.--A requesting 
        spouse who elects the application of this subsection shall have 
        the opportunity to provide evidence of domestic violence or 
        abuse against the requesting spouse or a member of the family 
        of the requesting spouse.
            ``(3) Default presumption in the case of a spouse who knew 
        of understatement of tax.--If a requesting spouse provides 
        evidence under paragraph (2), for purposes of paragraph 
        (1)(D)(ii), any understatement by the requesting spouse shall 
        be presumed to be due to fear, pressure, threats of 
        retaliation, or duress by the nonrequesting spouse.
            ``(4) Notice to nonrequesting spouse.--If a requesting 
        spouse elects the application of this subsection, any notice to 
        the nonrequesting spouse--
                    ``(A) may not include--
                            ``(i) information indicating that the 
                        requesting spouse is seeking relief under this 
                        subsection, or
                            ``(ii) any mention of domestic abuse or 
                        violence, and
                    ``(B) may include general information indicating 
                that the Internal Revenue Service is reviewing the 
                return to which such election relates.''.
    (b) Conforming Amendments.--
            (1) Section 6015(a)(2) of such Code is amended by inserting 
        ``or subsection (h)'' after ``subsection (c)'' in each place it 
        appears.
            (2) Section 6015 of such Code is amended by striking 
        ``subsection (b) or (c)'' and inserting ``subsection (b), (c), 
        or (h)'' in each place it appears.
            (3) Subsection (i) of section 6015 of such Code (as so 
        redesignated by subsection (a)) is amended by striking ``and'' 
        at the end of paragraph (1), by striking the period at the end 
        of paragraph (2) and inserting ``; and'', and by adding at the 
        end the following new paragraph:
            ``(3) regulations providing that any notice described in 
        paragraph (2) shall conform with the requirements of subsection 
        (h)(4).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to requests for relief after the date of the enactment of this 
Act.
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