SAFE Tax Filing Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2129 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2129 To amend the Internal Revenue Code of 1986 to allow certain abused or abandoned spouses to file as unmarried or heads of households. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES June 18, 2025 Mr. Fetterman (for himself, Mr. Cornyn, Ms. Cortez Masto, and Ms. Ernst) 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 allow certain abused or abandoned spouses to file as unmarried or heads of households. 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 ``Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025'' or the ``SAFE Tax Filing Act of 2025''. SEC. 2. CERTAIN MARRIED INDIVIDUALS TREATED AS UNMARRIED. (a) In General.--Subsection (b) of section 7703 of the Internal Revenue Code of 1986 is amended-- (1) by redesignating paragraphs (1), (2), and (3) as subparagraphs (A), (B), and (C), and by moving such subparagraphs and the flush text following such subparagraphs 2 ems to the right, (2) by striking ``, if--'' and inserting ``-- ``(1) In general.--If--'', and (3) by adding at the end the following new paragraphs: ``(2) Domestic abuse or spousal abandonment.-- ``(A) In general.--In the case of an individual who-- ``(i) is living apart from the individual's spouse as of the last day of the taxable year, ``(ii) is a survivor of domestic abuse committed by the individual's spouse or of spousal abandonment by the individual's current spouse, and ``(iii) indicates on the return of tax, in accordance with relevant instructions, that the individual is described in clause