Sponsors (4)
The bill gives survivors of abuse a way to claim unmarried tax treatment for a year and protects their tax status, but the relief is short-term and may be limited by subjective eligibility, stigma, and added compliance costs for preparers.
Survivors of domestic abuse or spousal abandonment can elect to file as unmarried for the tax year, letting them access potentially lower tax rates and larger refunds without changing the other spouse's tax obligations.
The election lets survivors protect their own tax outcomes (claim unmarried benefits) while not altering the other spouse's filing status or obligations, reducing risk of unintended tax consequences for survivors making the change.
Requires paid tax preparers to verify eligibility for the election, which can help ensure survivors receive the correct filing status and reduce errors or improper denials.
The filing status election applies for only one taxable year, so the tax relief is temporary and may not address survivors' longer-term financial needs.
Survivors must make a self-election and meet subjective eligibility definitions, which could deter some from claiming the status because of stigma, uncertainty, or fear of scrutiny.
New due-diligence obligations for paid preparers could increase compliance burdens and costs for preparers, which may lead to higher fees or reduced access to affordable tax help for low-income filers.
Based on analysis of 2 sections of legislative text.
Allows certain married taxpayers who are survivors of domestic abuse or spousal abandonment and who are living apart from their spouses to elect to be treated as unmarried for federal tax filing status for the taxable year, subject to definitions and an election on the tax return. Also adds a requirement that paid tax return preparers exercise due diligence when determining a client's eligibility for this election. Changes apply to taxable years ending after enactment.
Introduced June 18, 2025 by John Karl Fetterman · Last progress June 18, 2025