Tax Fairness for Abuse Survivors Act

Bill Number

H.R. 6362

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-12-02: Referred to the House Committee on Ways and Means.

Last Updated

2025-12-18T15:59:13Z

AI-Generated Summary

Purpose

The "Tax Fairness for Abuse Survivors Act" (H.R. 6362) aims to protect individuals who are victims of domestic violence or abuse by providing them relief from shared tax liability on joint tax returns. Specifically, it allows these individuals to avoid responsibility for tax underpayments caused by their abusive spouse, addressing situations where fear or coercion prevented them from knowing about or challenging errors on the return.

Key Provisions

• Eligibility for Relief: A spouse (the "requesting spouse") can seek relief from joint tax liability if:
• A joint tax return was filed for a taxable year.
• The tax understatement (an underreported amount of tax owed) was due to errors by the other spouse (the "nonrequesting spouse").
• The requesting spouse, or a family member, was a victim of domestic violence or abuse by the nonrequesting spouse.
• The requesting spouse either did not know (and had no reason to know) about the understatement, or knew but did not challenge it due to fear, pressure, threats of retaliation, or duress from the nonrequesting spouse.
• Relief Scope: If eligible, the requesting spouse is relieved of liability for the tax, interest, penalties, and other amounts tied to the understatement.
• Evidence and Presumptions: The requesting spouse can submit evidence of the abuse. If evidence is provided, there is a default presumption that any knowledge of the understatement led to inaction due to abuse-related factors.
• Privacy Protections: Notices sent to the nonrequesting spouse cannot reveal that relief is being sought under this provision or mention domestic abuse/violence. Such notices can only include general information about an IRS review of the return.
• Procedures: The IRS Secretary must prescribe procedures for these requests, including regulations to ensure notices comply with privacy rules.

Significant Changes to Existing Law

• Amends Section 6015 of the Internal Revenue Code (IRC), which currently provides "innocent spouse" relief for joint filers in cases of spousal errors. This bill adds a new subsection (h) specifically tailored to domestic violence or abuse, expanding eligibility beyond general ignorance to include coercion-based scenarios.
• Introduces a presumption of duress in abuse cases, which lowers the burden of proof for victims compared to standard innocent spouse rules.
• Requires conforming updates to existing IRC language to incorporate this new relief option alongside subsections (b) and (c), and mandates privacy safeguards in notices.
• Applies to relief requests made after the date of enactment.

Potential Impacts

• On Government Agencies: The IRS will need to develop and implement new procedures for reviewing abuse evidence and handling notices, potentially increasing administrative workload but promoting fairer tax enforcement.
• On Citizens: Domestic violence survivors gain a pathway to financial protection from a partner's tax errors, reducing economic burdens during recovery. It may encourage more joint filers to seek help without fear of retaliation.
• On International Relations: No direct impacts, as this is a domestic tax policy focused on U.S. individuals.

Main Stakeholders Affected

• Domestic Violence or Abuse Survivors: Primary beneficiaries, as they can access tailored tax relief without proving full ignorance of errors.
• Internal Revenue Service (IRS): Responsible for processing requests, evaluating evidence, and ensuring privacy in communications.
• Non-Abusive or Abused Spouses in Joint Filings: Indirectly affected through potential shifts in liability allocation.
• Tax Professionals and Advisors: May need to guide clients on this new relief option, increasing demand for specialized advice.
• Abusive Spouses (Nonrequesting Spouses): Face full liability for their errors but with protected privacy in IRS notices to avoid escalating abuse risks.

Notable Legal, Constitutional, or Political Implications

• Legal Implications: Strengthens equity in tax law by recognizing domestic abuse as a valid reason for relief, potentially setting a precedent for abuse considerations in other federal programs. It aligns with existing innocent spouse doctrines but adds victim-centered presumptions, which could reduce litigation over knowledge or duress claims.
• Constitutional Implications: Enhances privacy protections under the bill's notice rules, supporting Fourth and Fourteenth Amendment principles by safeguarding sensitive abuse information from unnecessary disclosure, which could otherwise deter victims from seeking relief.
• Political Implications: Advances victims' rights by integrating social welfare (abuse protection) into tax policy, potentially influencing broader discussions on gender-based violence and economic justice without altering core tax collection authority.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Mace, Nancy [R-SC-1]

Recent Actions

• 2025-12-02: Referred to the House Committee on Ways and Means.
• 2025-12-02: Introduced in House
• 2025-12-02: Introduced in House

Bill Versions

• Tax Fairness for Abuse Survivors Act — issued 2025-12-02 — PDF (5 pages)