What does Preamble of Tax Relief for Innocent Spouses Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would authorize de novo review of innocent spouse relief by the Tax Court and other courts.

What does SHORT TITLE. of Tax Relief for Innocent Spouses Act do?

This bill is formally titled the Tax Relief for Innocent Spouses Act.

What does AUTHORIZATION OF DE NOVO REVIEW OF INNOCENT SPOUSE RELIEF BY of Tax Relief for Innocent Spouses Act do?

This section amends Section 6015(e)(7) of the Internal Revenue Code of 1986. The amendment removes the requirement that reviews of Innocent Spouse Relief be based upon the Tax Court. The amendment applies to petitions and requests filed or pending on or after the date of the Act's enactment. The amendment does not limit the authority or jurisdiction of the Tax Court or any other court to grant or review relief under Section 6015 of the Internal Revenue Code.

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Tax Relief for Innocent Spouses Act

Last updated: 6/11/2026 · Introduced: 6/11/2026

Author: Maggie Hassan (D-NH)

TL;DR (AI)

This bill allows individuals seeking innocent spouse relief from tax liabilities to request review in the Tax Court or other courts.
The bill removes the restriction that innocent spouse relief reviews must be conducted solely by the Tax Court.
These changes apply to petitions and requests that are filed or already in progress when the Act becomes law.

119th Congressin committeeS. 3931(In Committee)Official page

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Other Sections

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

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