Sponsors (4)
Want to know what is actually in this bill?
This is not an official government website.
Copyright © 2026 PLEJ LC. All rights reserved.
Allows certain married people who live apart because they were victims of domestic abuse or their spouse abandoned them to elect to be treated as unmarried for that tax year. It also requires tax return preparers to follow a due-diligence rule when preparing such returns and defines "domestic abuse" and "spousal abandonment."
Amends subsection (b) of the Internal Revenue Code of 1986 (section 7703) by redesignating paragraphs (1), (2), and (3) as subparagraphs (A), (B), and (C) and by moving those subparagraphs and the flush text 2 ems to the right.
Strikes and inserts text to establish a new paragraph (1) labeled "In general." (Text shown in the section begins the restructuring of paragraph (1).)
Adds a new paragraph (2) titled "Domestic abuse or spousal abandonment" that allows an individual to be treated as not married for tax purposes if the individual meets all three conditions: (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 by the spouse or of spousal abandonment by the current spouse; and (iii) indicates on the tax return, in accordance with instructions, that the individual meets clauses (i) and (ii).
Election rule: An election to be treated as not married under the new paragraph (2)(A) is effective only for the taxable year for which it is made.
Defines "domestic abuse" to include 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; states that all facts and circumstances are considered and that, depending on facts, abuse of the survivor’s child or another family member in the household may constitute abuse of the survivor.
Primary beneficiaries are married taxpayers who are survivors of domestic abuse or whose spouse abandoned them and who are living apart; allowing election to be treated as unmarried can lower tax liability, increase the standard deduction available, and improve eligibility for credits that require unmarried or head-of-household status. Tax return preparers will face additional due-diligence steps and potential compliance/documentation duties, which could increase preparer time per affected return but is likely a modest administrative burden. There is no new federal spending or program creation; IRS systems, forms, and guidance will need updates to implement the new election and preparer rules. The law explicitly defines qualifying abuse/abandonment and says the election applies only to the individual making it and does not alter the spouse’s status for other tax purposes. Privacy and safety considerations for survivors may require guidance about documentation and protections for sensitive information provided to preparers and tax authorities.
Amends subsection (b) of 26 U.S.C. 7703 by reorganizing existing paragraph structure (redesignating certain paragraphs as subparagraphs), inserting a new paragraph allowing certain survivors of domestic abuse or spousal abandonment who are living apart to elect to be treated as not married for tax purposes (with definitions and an election limited to the taxable year), and adding a provision that such treatment does not affect the spouse's status.
Amends subsection (g) of 26 U.S.C. 6695 by inserting a new paragraph (2) regarding preparer due diligence obligations to consider a taxpayer's eligibility to elect under section 7703(b)(2) to be treated as not married, and by redesignating the former paragraph (2) as paragraph (3) (and adjusting punctuation by striking the terminal "or" at the end of paragraph (1)).
Expand sections to see detailed analysis
Read twice and referred to the Committee on Finance.
Introduced June 18, 2025 by John Karl Fetterman · Last progress June 18, 2025
Read twice and referred to the Committee on Finance.
Introduced in Senate