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HR 2467 105th Congress House

To amend the Internal Revenue Code of 1986 to relieve a spouse or former spouse of liability for income tax for a taxable year if the divorce decree allocates such liability to the other spouse.

Introduced: February 11, 1998 See on congress.gov
Taxation DivorceFamiliesIncome taxLaw
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Personal income taxSeparation (Law)Tax administration
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Sep 11, 1997
Referred to the House Committee on Ways and Means.
Sep 11, 1997
Introduced in House
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 Latest action September 11, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to set forth a rule concerning allocation of tax liability under a divorce decree.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Lofgren, Zoe
California · Feb 11, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2467: To amend the Internal Revenue Code of 1986 to relieve a spouse or former spouse of liability for income tax for a taxable year if the divorce decree allocates such liability to the other spouse.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2467/
MLA
"H.R. 2467: To amend the Internal Revenue Code of 1986 to relieve a spouse or former spouse of liability for income tax for a taxable year if the divorce decree allocates such liability to the other spouse.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2467/.
Bluebook (legal)
H.R. 2467, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2467/.
Markdown link
[H.R. 2467: To amend the Internal Revenue Code of 1986 to relieve a spouse or former spouse of liability for income tax for a taxable year if the divorce decree allocates such liability to the other spouse.](https://openamerica.io/bill/105-HR-2467/)
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