119 S4759 IS: Tax Relief for Innocent Spouses Act U.S. Senate 2026-06-11 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II119th CONGRESS2d SessionS. 4759IN THE SENATE OF THE UNITED STATESJune 11, 2026Ms. Hassan (for herself and Mr. Scott of South Carolina) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts.

1.

Short title

This Act may be cited as the Tax Relief for Innocent Spouses Act.

2.

Authorization of de novo review of innocent spouse relief by the Tax Court and other courts

(a)

Review

Section 6015(e)(7) of the Internal Revenue Code of 1986 is amended by striking by the Tax Court and shall be based upon and all that follows and inserting a period.(b)

Effective date

The amendment made by this section shall apply to petitions and requests filed or pending on or after the date of the enactment of this Act.(c)

No inference

Nothing in the amendment made by this section shall be construed to limit the authority or jurisdiction of the Tax Court or any other court to grant relief under section 6015 of the Internal Revenue Code of 1986 or to review any relief granted under such section.