United States 119th Congress Status: In Committee Bipartisan · 1 D · 1 R cosponsors

S 4759 — Tax Relief for Innocent Spouses Act

Last action — Read twice and referred to the Committee on Finance.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced June 11, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 34% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (1 D · 1 R) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill aims to provide tax relief for innocent spouses in tax matters.

The Tax Relief for Innocent Spouses Act seeks to allow individuals to receive tax relief under specific circumstances related to joint tax returns. It addresses situations where one spouse may be unfairly held responsible for tax liabilities incurred by the other spouse.

What this means for you
  • Families: Families with one spouse facing tax issues due to the other's actions may find tax relief options available.

Bill Text

How this bill changes current law

1 change Share ↗

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

The bill allows for de novo review of innocent spouse relief cases in the Tax Court and other courts.

  • Section 6015(e)(7)

    by the Tax Court and shall be based upon → .

    This change removes the existing requirement that the Tax Court's review of innocent spouse relief be based on prior determinations.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 545 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (545)

545 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors S 4759?
S 4759 is sponsored by Scott, Tim (Republican) and Hassan, Margaret Wood (Democratic).
What is the current status of S 4759?
This bill is in committee in the Senate. Introduced June 11, 2026. It must pass committee before a floor vote.
Where can I track S 4759?
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Last checked for changes 3 months ago · updated continuously

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