S. 2129

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to allow certain abused or abandoned spouses to file as unmarried or heads of households.

IN THE SENATE OF THE UNITED STATES · June 18, 2025 · Sponsor: Mr. Fetterman · Committee: Committee on Finance

Table of contents

• S. 2129
  • SEC. 1. Short title
  • SEC. 2. Certain married individuals treated as unmarried

SEC. 1. Short title

• This Act may be cited as the or the .

SEC. 2. Certain married individuals treated as unmarried

• (a) In general
  • Subsection (b) of of the Internal Revenue Code of 1986 is amended— section 7703
  • In general
    • by redesignating paragraphs (1), (2), and (3) as subparagraphs (A), (B), and (C), and by moving such subparagraphs and the flush text following such subparagraphs 2 ems to the right,
    • by striking and inserting “—
      • (1) In general
        • If—
      • (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.
        • (B) Election
          • An election for purposes of subparagraph (A) shall be effective only for the taxable year for which made.
          • Election
        • (C) Definitions
          • For purposes of this paragraph—
            • (i) The term 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. domestic abuse
            • (ii) 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.
      • (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.
    • by adding at the end the following new paragraphs:
• (b) Due diligence requirements for tax return preparers
  • Subsection (g) of of the Internal Revenue Code of 1986 is amended— section 6695
    • by redesignating paragraph (2) as paragraph (3),
    • by striking or at the end of paragraph (1), and
      • eligibility to elect under section 7703(b)(2) to be treated as not married, or
    • by inserting after paragraph (1) the following new paragraph:
• (c) Effective date
  • The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.