Tax Fairness for Abuse Survivors Act

This bill changes federal tax law to create a process for relieving a person from responsibility for unpaid tax on a joint tax return when the underpayment came from their spouse's errors and that spouse committed domestic violence or abuse against them or a family member. The person asking for relief must show they did not know about the underpayment, or that they knew but did not challenge it because of fear, pressure, threats, or duress. If the person provides evidence of abuse, the law would presume that any failure to challenge the return was due to fear or pressure. Any IRS notice sent to the other spouse could not mention the relief request or abuse, but could say the IRS is reviewing the return. The changes would apply to requests made after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Nancy Mace Republican sponsor
• 0 cosponsors