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S. 4759Senate119th Congress (2025-2027)In Committee

Tax Relief for Innocent Spouses Act

Sponsored by Margaret Wood HassanSen. Margaret Wood Hassan (D-NH)
Introduced June 11, 2026

AI-Generated Summary

Updated June 19, 2026 at 4:52 AM UTC

The Tax Relief for Innocent Spouses Act changes the tax code so that a fresh, de novo review of innocent spouse relief can be carried out by any court, not just the Tax Court. This means taxpayers seeking relief from joint liability for a spouse’s tax issues can have their cases re‑examined from the beginning in a broader range of courts. The rule applies to all petitions filed after the law takes effect and does not restrict any court’s power to grant such relief.

Key Provisions

  • Amends the Internal Revenue Code to remove the restriction that only the Tax Court can conduct a de novo (fresh) review of innocent spouse relief requests.
  • Allows any appropriate court, including the Tax Court, to perform a de novo review of such relief petitions.
  • Makes the change effective for all petitions filed or pending after the law is enacted.
  • Clarifies that the amendment does not limit any court’s existing authority to grant or review innocent spouse relief.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

June 11, 2026

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SenateIntro Referral

Introduced in Senate

June 11, 2026

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

June 11, 2026

Bill Text

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Introduced in SenateIssued June 11, 2026

II

119th CONGRESS

2d Session

S. 4759

IN THE SENATE OF THE UNITED STATES

June 11, 2026

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

A BILL

To 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.