[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2467 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 2467

   To amend the Internal Revenue Code of 1986 to relieve a spouse or 
  former spouse of liability for income tax for a taxable year if the 
      divorce decree allocates such liability to the other spouse.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 11, 1997

  Mr. Stupak 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 relieve a spouse or 
  former spouse of liability for income tax for a taxable year if the 
      divorce decree allocates such liability to the other spouse.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. RELIEF OF INCOME TAX LIABILITY OF SPOUSE UNDER A DIVORCE 
              DECREE.

    (a) In General.--Section 6013 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(i) Relief of Liability Under Divorce Decree.--In the case of a 
joint return made under this section for a taxable year, if after the 
end of such taxable year a decree of divorce or separate maintenance or 
a written instrument incident to such a decree allocates the liability 
with respect to the tax under subtitle A to one spouse or former 
spouse, the other spouse or former spouse shall be relieved of 
liability for such tax (including interest, penalties, and other 
amounts) for such taxable year.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1996.
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