S. 4759 (IS) - Tax Relief for Innocent Spouses Act - BILLS-119s4759is | Content Details | GovInfo

Skip to main content

Start of main content

S. 4759 (IS) - Tax Relief for Innocent Spouses Act

Category: Bills and Statutes

Collection: Congressional Bills

SuDoc Class Number: Y 1.6:
Y 1.4/1:

Congress Number: 119th Congress

Congress Session: 2nd Session

Last Action Date Listed: June 11, 2026

Action: 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

Bill Number: S. 4759

Bill Version: Introduced in Senate (IS)

Short Title: Tax Relief for Innocent Spouses Act

Full Title: To amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts.

Sponsors: Margaret Wood Hassan(NH)

Cosponsors: Tim Scott (SC)

Committees: Committee on Finance (Standing)

United States Code Reference: 26 U.S.C.