To amend the Internal Revenue Code of 1986 to establish procedures for relief from joint and several liability on a joint tax return for individuals requesting such relief due to domestic violence or abuse.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill creates new IRS procedures allowing domestic violence survivors to obtain relief from joint tax return liability when their abusive spouse was responsible for tax understatements. It relies on exemptions and liability protections. The main policy areas are Taxation and Finance.
Who Benefits and How
Domestic violence survivors who filed joint tax returns could see lower costs, Family members of domestic violence victims could see lower costs, and Tax relief and legal aid organizations serving abuse survivors could gain revenue opportunities.
Who Bears the Burden and How
Abusive spouses who filed joint returns with tax understatements could face higher costs and Internal Revenue Service would take on compliance duties.
Key Provisions
- Creates new IRS procedures allowing domestic violence survivors to obtain relief from joint tax return liability when their abusive spouse was responsible for tax understatements.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates new IRS procedures allowing domestic violence survivors to obtain relief from joint tax return liability when their abusive spouse was responsible for tax understatements.
Key Policy Areas
Taxation, Finance
Primary Purpose
The bill creates new IRS procedures allowing domestic violence survivors to obtain relief from joint tax return liability when their abusive spouse was responsible for tax understatements.
Policy Domains
Section 1 - Short Title
Identified Gains
- Domestic violence survivors who filed joint tax returns
- Family members of domestic violence victims
- Tax relief and legal aid organizations serving abuse survivors
Identified Costs
- Abusive spouses who filed joint returns with tax understatements
- Internal Revenue Service
Sponsors
Legislative Progress
IntroducedMs. Mace introduced the following bill; which was referred to …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Abusive spouses who filed joint returns with tax understatements, Domestic violence survivors who filed joint tax returns, Family members of domestic violence victims
Positive-direction: Domestic violence survivors who filed joint tax returns, Family members of domestic violence victims
Negative-direction: Abusive spouses who filed joint returns with tax understatements
Tax relief and legal aid organizations serving abuse survivors
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
- "requesting_spouse"
- → Individual seeking relief from joint tax liability due to domestic violence
- "nonrequesting_spouse"
- → Individual who committed domestic violence and is responsible for tax understatement
Key Definitions
Terms defined in this bill
The individual filing a joint return who is responsible for the understatement of tax attributable to erroneous items
The other individual on the joint return who was a victim of domestic violence or abuse by the nonrequesting spouse, or whose family member was a victim
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology