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<bill bill-stage="Introduced-in-House" dms-id="HFE27DDC6FE17444DB10A41E61963BBBC" public-private="public" bill-type="olc"> 
<form> 
<distribution-code display="yes">I</distribution-code> 
<congress>111th CONGRESS</congress>
<session>2d Session</session>
<legis-num>H. R. 6089</legis-num> 
<current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber> 
<action> 
<action-date date="20100810">August 10, 2010</action-date> 
<action-desc><sponsor name-id="B001256">Mrs. Bachmann</sponsor> introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc>
</action> 
<legis-type>A BILL</legis-type> 
<official-title>To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.</official-title> 
</form> 
<legis-body id="H47EB2D9BC68D4B3AB59AF78576A34E32" style="OLC"> 
<section id="HA73B977C07B941EAA356461DEC7B47C8" section-type="section-one"><enum>1.</enum><header>Elimination of time limitation for equitable innocent spouse relief</header> 
<subsection id="HA97803039C6A47198FDC2F13A0ACDB19"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (f) of section 6015 of the Internal Revenue Code of 1986 is amended by inserting <quote>without regard to any time limitation</quote> before the period at the end.</text></subsection> 
<subsection id="H71F777E1515547169050DA4196F5A76F"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply with respect to any liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act.</text> </subsection></section> 
</legis-body> 
</bill> 
