I 
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 Representa-
tives 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’’. 
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SEC. 2. PROCEDURES FOR RELIEF FROM JOINT AND SEV-
ERAL LIABILITY ON JOINT RETURN APPLICA-
BLE TO INDIVIDUALS REQUESTING RELIEF 
DUE TO DOMESTIC VIOLENCE OR ABUSE. 
(a) IN GENERAL.—Section 6015 of the Internal Rev-
enue 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 AP-
PLICABLE TO INDIVIDUALS REQUESTING RELIEF DUE TO 
DOMESTIC VIOLENCE OR ABUSE.— 
‘‘(1) IN
GENERAL.—Under procedures pre-
scribed by the Secretary, if— 
‘‘(A) a joint return has been made for a 
taxable year; 
‘‘(B) on such return there is an under-
statement of tax attributable to erroneous items 
of one individual filing the joint return (here-
after referred to as nonrequesting spouse); 
‘‘(C) the other individual (hereafter re-
ferred to as requesting spouse), or a member of 
the requesting spouse’s family was the victim of 
domestic violence or domestic abuse by the non-
requesting spouse; and 
‘‘(D) such requesting spouse establishes 
that in signing the return, either— 
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‘‘(i) he or she did not know, and had 
no reason to know, that there was such un-
derstatement; or 
‘‘(ii) he or she did know of such un-
derstatement and did not challenge the 
treatment of items on the return because 
of fear, pressure, threats of retaliation, or 
duress by the nonrequesting spouse, 
then such requesting spouse shall be relieved of 
liability for tax (including interest, penalties, 
and other amounts) for such taxable year to the 
extent such liability is attributable to such un-
derstatement. 
‘‘(2) EVIDENCE
OF
DOMESTIC
VIOLENCE
OR 
ABUSE.—A requesting spouse who elects the applica-
tion of this subsection shall have the opportunity to 
provide evidence of domestic violence or abuse 
against the requesting spouse or a member of the 
family of the requesting spouse. 
‘‘(3) DEFAULT PRESUMPTION IN THE CASE OF 
A
SPOUSE
WHO
KNEW
OF
UNDERSTATEMENT
OF 
TAX.—If a requesting spouse provides evidence 
under paragraph (2), for purposes of paragraph 
(1)(D)(ii), any understatement by the requesting 
spouse shall be presumed to be due to fear, pressure, 
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threats of retaliation, or duress by the nonrequesting 
spouse. 
‘‘(4) NOTICE TO NONREQUESTING SPOUSE.—If 
a requesting spouse elects the application of this 
subsection, any notice to the nonrequesting spouse— 
‘‘(A) may not include— 
‘‘(i) information indicating that the 
requesting spouse is seeking relief under 
this subsection, or 
‘‘(ii) any mention of domestic abuse 
or violence, and 
‘‘(B) may include general information indi-
cating that the Internal Revenue Service is re-
viewing the return to which such election re-
lates.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6015(a)(2) of such Code is amended 
by inserting ‘‘or subsection (h)’’ after ‘‘subsection 
(c)’’ in each place it appears. 
(2) Section 6015 of such Code is amended by 
striking ‘‘subsection (b) or (c)’’ and inserting ‘‘sub-
section (b), (c), or (h)’’ in each place it appears. 
(3) Subsection (i) of section 6015 of such Code 
(as so redesignated by subsection (a)) is amended by 
striking ‘‘and’’ at the end of paragraph (1), by strik-
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ing the period at the end of paragraph (2) and in-
serting ‘‘; and’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(3) regulations providing that any notice de-
scribed in paragraph (2) shall conform with the re-
quirements of subsection (h)(4).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to requests for relief after the date 
of the enactment of this Act. 
Æ 
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