S. 4759 119th Congress Senate

Tax Relief for Innocent Spouses Act

Official title: A bill to amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts.

Introduced: June 11, 2026 Introduced by: Margaret Wood Hassan Democratic · New Hampshire See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 11, 2026

Read twice and referred to the Committee on Finance.

Jun 11, 2026

Introduced in Senate

Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

What's happening now June 11, 2026

Read twice and referred to the Committee on Finance.

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Cosponsors 1

Scott, Tim

South Carolina · Jun 11, 2026

Cite this page click to expand

APA

U.S. Congress. (2026). S. 4759: Tax Relief for Innocent Spouses Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-4759/

MLA

"S. 4759: Tax Relief for Innocent Spouses Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-4759/.

Bluebook (legal)

S. 4759, 119th Cong. (2026), https://openamerica.io/bill/119-S-4759/.

Markdown link

[S. 4759: Tax Relief for Innocent Spouses Act](https://openamerica.io/bill/119-S-4759/)