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HR 594 100th Congress House Taxation Fines (Penalties) Income tax Married people Tax administration

A bill to amend the Tax Reform Act of 1984 with respect to treatment of innocent spouses.

Introduced: January 8, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 8, 1987
Referred to House Committee on Ways and Means.
Jan 8, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Tax Reform Act of 1984 to provide a transitional rule allowing a spouse to be relieved of liability for tax or penalties due to an understatement of tax which is attributable to disallowed deductions of the other spouse.

What's happening now January 8, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Mfume, Kweisi
Maryland · Feb 2, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 594: A bill to amend the Tax Reform Act of 1984 with respect to treatment of innocent spouses.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-594/
MLA
"H.R. 594: A bill to amend the Tax Reform Act of 1984 with respect to treatment of innocent spouses.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-594/.
Bluebook (legal)
H.R. 594, 100th Cong. (2026), https://openamerica.io/bill/100-HR-594/.
Markdown link
[H.R. 594: A bill to amend the Tax Reform Act of 1984 with respect to treatment of innocent spouses.](https://openamerica.io/bill/100-HR-594/)
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