Bill > HR6362

This bill amends the Internal Revenue Code to create new procedures for domestic violence survivors seeking relief from joint tax liability. Specifically, the bill allows a spouse who was a victim of domestic violence or abuse to be relieved of tax liability (including interest and penalties) if an understatement of tax on a joint return was caused by their abusive spouse. To qualify, the requesting spouse must demonstrate that they either did not know about the tax understatement or did not challenge the return due to fear, pressure, threats, or duress. The bill provides an opportunity for the requesting spouse to provide evidence of domestic violence, and establishes a presumption that any tax understatement was due to abuse if such evidence is presented. Importantly, the bill also requires that any notices sent to the non-requesting spouse must not reveal that the other spouse is seeking relief or mention domestic abuse, to protect the safety of the survivor. These new provisions would apply to relief requests filed after the date of the bill's enactment, offering a critical legal protection for survivors of domestic violence who are entangled in joint tax complications with their abusers.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/6362/all-info