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S. 4759

U.S. Senate•In Senate Committee

Summary

S. 4759, the Tax Relief for Innocent Spouses Act, was introduced in the Senate on Jun 11, 2026 by Sen. Margaret Hassan (D) with 1 co-sponsor. It was referred to Finance, and last saw action on Jun 11, 2026: Read twice and referred to the Committee on Finance.

Record

Text

S. 4759 has 1 co-sponsor.

sb4759/introduced-in-senate.txt
119 S4759 IS: Tax Relief for Innocent Spouses Act
 U.S. Senate
 2026-06-11
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  2d Session  S. 4759  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.
1.
Short title
This Act may be cited as the   Tax Relief for Innocent Spouses Act  .
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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-06-11
  2. Passed Senate
  3. Passed House
  4. Conference
  5. To President
  6. Became Law

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.

Sponsors

Sen. Margaret Hassan (D) sponsors S. 4759, and 1 member has co-sponsored it from the day it was introduced.

Committees

S. 4759 went before 1 committee: Finance.

Finance
Finance
Referred To · Jun 11, 2026 · 902 Bills

Actions

S. 4759 has taken 2 actions since Jun 11, 2026.

ChamberAction
Jun 11, 2026
Senate
Read twice and referred to the Committee on Finance.Finance Committee
Jun 11, 2026
—
Introduced in Senate

Votes

S. 4759 has not gone to a roll call.

1 bill is related to S. 4759.

Titles

S. 4759 goes by 3 titles, 1 of them short titles.

  • Tax Relief for Innocent Spouses Act — Display Title
  • Tax Relief for Innocent Spouses Act — Short Title(s) as Introduced
  • 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. — Official Title as Introduced

Classification

The Congressional Research Service files S. 4759 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 4759’s is Taxation.

s4759/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com