What does Preamble of SAFE Tax Filing Act of 2025 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow certain abused or abandoned spouses to file as unmarried or heads of households.

What does SHORT TITLE. of SAFE Tax Filing Act of 2025 do?

This bill is formally titled the 'Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025'.

What does CERTAIN MARRIED INDIVIDUALS TREATED AS UNMARRIED. of SAFE Tax Filing Act of 2025 do?

This section amends Internal Revenue Code section 7703 to allow certain married individuals to be treated as unmarried for tax purposes. An individual can elect to be treated as unmarried if they are living apart from their spouse, are a survivor of domestic abuse or spousal abandonment, and indicate this on their tax return. The election to be treated as unmarried is only effective for the taxable year in which it is made. The definition of 'domestic abuse' includes physical, psychological, sexual, emotional, or economic abuse, and considers all facts and circumstances. An individual is considered a survivor of 'spousal abandonment' if they are unable to locate their spouse after reasonable diligence. The treatment of an individual electing out of marriage does not affect the treatment of their spouse. This section also amends section 6695 of the Internal Revenue Code regarding due diligence requirements for tax return preparers, adding eligibility for the section 7703(b)(2) election. The amendments apply to taxable years ending after the date of enactment of this Act.

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SAFE Tax Filing Act of 2025

Last updated: 6/18/2025 · Introduced: 6/18/2025

Author: John Fetterman (D-PA)

TL;DR (AI)

This bill allows individuals experiencing domestic abuse or spousal abandonment to elect to be treated as unmarried for tax purposes, enabling them to file as single or head of household.
The legislation defines 'domestic abuse' broadly to include physical, psychological, sexual, emotional, or economic abuse, and establishes criteria for determining 'spousal abandonment'.
Tax return preparers now have eligibility requirements related to assisting taxpayers with the election to be treated as unmarried under this provision.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

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