S 2129 — SAFE Tax Filing Act of 2025

Bill Text

• Introduced Introduced in Senate Current html June 18, 2025

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill allows certain abused or abandoned spouses to file their taxes as unmarried or heads of households.

• 26 U.S.C. 7703

  , if-- → -- (1) In general.--If--

  This change modifies the structure of the subsection for clarity.

• 26 U.S.C. 7703

  (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 clauses (i) and (ii), at the election of the individual, such individual shall not be considered as married.

  This addition allows individuals who are survivors of domestic abuse or spousal abandonment to elect to be treated as unmarried for tax purposes.

• 26 U.S.C. 7703

  (B) Election.--An election for purposes of subparagraph (A) shall be effective only for the taxable year for which made.

  This specifies that the election to be treated as unmarried must be made annually.

• 26 U.S.C. 7703

  (C) Definitions.--For purposes of this paragraph-- (i) Domestic abuse.--The term `domestic abuse' includes physical, psychological, sexual, emotional, or economic abuse, including efforts to control, isolate, humiliate, or intimidate the survivor, or to undermine the survivor's ability to reason independently. All the facts and circumstances shall be considered in determining whether an individual is a survivor of domestic abuse. Depending on the facts and circumstances, abuse of the survivor's child or another family member living in the household may constitute abuse of the survivor. (ii) Spousal abandonment.--An individual is a survivor of spousal abandonment at a given time if, taking into account all facts and circumstances, the individual is unable to locate the individual's spouse after reasonable diligence.

  This provides definitions for domestic abuse and spousal abandonment for clarity in tax filing status.

• 26 U.S.C. 7703

  (3) No effect on spouse.--The treatment of the individual described in paragraph (1)(A) or (2)(A), whichever the case may be, shall not affect the treatment of the individual's spouse as married.

  This ensures that the spouse of a person electing to be treated as unmarried does not change their own marital status for tax purposes.

• 26 U.S.C. 6695

  (2) eligibility to elect under section 7703(b)(2) to be treated as not married, or

  This adds a requirement for tax return preparers to be aware of clients' eligibility to elect to be treated as not married.

Action History

1. June 18, 2025

   Introduced in Senate

2. June 18, 2025

   Read twice and referred to the Committee on Finance.

Sponsors

• John Cornyn · Cosponsor
• Catherine Cortez Masto · Cosponsor
• Joni Ernst · Cosponsor
• Roger Marshall · Cosponsor
• John Fetterman · Primary

Subjects