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.
Short title
This Act may be cited as the Tax Relief for Innocent Spouses Act
.
Authorization of de novo review of innocent spouse relief by the Tax Court and other courts
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.
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.
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.