A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The "Tax Relief for Innocent Spouses Act" amends the Internal Revenue Code of 1986. It authorizes de novo review of innocent spouse relief by the Tax Court and other courts. This change applies to petitions and requests filed or pending on or after the date the Act is enacted.
Yes· 3 of 11
- Scored +4
Does this protect the right to fair treatment by the courts?
Enhances due process by allowing de novo review in court for innocent spouse tax relief claims.
- Scored +3
Would households on low incomes be better off under this?
Low-income individuals are more vulnerable to tax liabilities they cannot pay; improved court review helps them.
- Scored +3
Would women be better off under this?
Statistically, women are more frequently the 'innocent spouse' seeking relief from joint liabilities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Court Review: By amending Section 6015(e)(7), the bill allows for de novo review of innocent spouse relief by the Tax Court and other courts, which changes how these cases are reviewed.
Potential Negative Impacts for People
- No negative impacts for people are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Low-income individuals are more vulnerable to tax liabilities they cannot pay; improved court review helps them. Would women be better off under this? — Statistically, women are more frequently the 'innocent spouse' seeking relief from joint liabilities. Would people in middle age be better off under this? — Likely to benefit individuals in marriages experiencing tax disputes. Would middle-income households be better off under this? — Increases the likelihood of successful relief for middle-class innocent spouses. Would retired people be better off under this? — Beneficial for retirees dealing with legacy tax issues from previous joint filings. Would people over 65 be better off under this? — Provides better legal recourse for seniors who may be innocent spouses in joint tax filings. Would high-income households be better off under this? — Provides an additional legal pathway for relief regardless of income. Would men be better off under this? — Also provides a pathway for men who may be innocent spouses.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — Enhances due process by allowing de novo review in court for innocent spouse tax relief claims.
- Economy And Finance
- Does this cut taxes for middle-income families? — Provides a more favorable legal standard (de novo review) for middle-class individuals seeking innocent spouse tax relief.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Helps innocent spouses potentially avoid tax debts that contribute to financial instability.
- 6/11/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Tim ScottRepublican · South Carolina