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Senate Bill 4759
119th Congress(2025-2026)
Tax Relief for Innocent Spouses Act
Introduced
Introduced
Introduced in Senate on Jun 11, 2026
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Text
Introduced in Senate 
Jun 11, 2026
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Introduced in Senate(Jun 11, 2026)
Jun 11, 2026
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
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S. 4759 (Introduced-in-Senate)


119th CONGRESS
2d Session
S. 4759


To amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts.

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Tax Relief for Innocent Spouses Act”.

SEC. 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.