[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1450 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 1450

   To amend the Internal Revenue Code of 1986 to eliminate any time 
       limitation for granting equitable innocent spouse relief.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 8, 2011

    Mrs. Bachmann (for herself and Mr. Fitzpatrick) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to eliminate any time 
       limitation for granting equitable innocent spouse relief.

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

SECTION 1. ELIMINATION OF TIME LIMITATION FOR EQUITABLE INNOCENT SPOUSE 
              RELIEF.

    (a) In General.--Subsection (f) of section 6015 of the Internal 
Revenue Code of 1986 is amended by inserting ``without regard to any 
time limitation'' before the period at the end.
    (b) Effective Date.--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.
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