Tax Fairness for Abuse Survivors Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6362 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6362 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 2, 2025 Ms. Mace introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL 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. 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 Fairness for Abuse Survivors Act''. SEC. 2. PROCEDURES FOR RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN APPLICABLE TO INDIVIDUALS REQUESTING RELIEF DUE TO DOMESTIC VIOLENCE OR ABUSE. (a) In General.--Section 6015 of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: ``(h) Procedures for Relief From Liability Applicable to Individuals Requesting Relief Due to Domestic Violence or Abuse.-- ``(1) In general.--Under procedures prescribed by the Secretary, if-- ``(A) a joint return has been made for a taxable year; ``(B) on such return there is an understatement of tax attributable to erroneous items of one individual filing the joint return (hereafter referred to as nonrequesting spouse); ``(C) the other individual (hereafter referred to as requesting spouse), or a member of the requesting spouse's family was the victim of dome