Skip to main content
HR 7382 97th Congress Taxation

A bill to amend the Internal Revenue Code of 1954 to expand the circumstances where relief from liability for income tax (and penalties and interest with respect thereto) is provided to a spouse for…

Show full title

A bill to amend the Internal Revenue Code of 1954 to expand the circumstances where relief from liability for income tax (and penalties and interest with respect thereto) is provided to a spouse for a deficiency with respect to a joint return, and to provide similar relief with respect to certain separate returns of married individuals.

Introduced: December 7, 1982 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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.
  We don't have the full action history for this bill yet. Check back soon.
 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.

Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 7382: A bill to amend the Internal Revenue Code of 1954 to expand the circumstances where relief from liability for income tax (and penalties and interest with respect thereto) is provided to a spouse for a deficiency with respect to a joint return, and to provide similar relief with respect to certain separate returns of married individuals.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-7382/
MLA
"H.R. 7382: A bill to amend the Internal Revenue Code of 1954 to expand the circumstances where relief from liability for income tax (and penalties and interest with respect thereto) is provided to a spouse for a deficiency with respect to a joint return, and to provide similar relief with respect to certain separate returns of married individuals.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-7382/.
Bluebook (legal)
H.R. 7382, 97th Cong. (2026), https://openamerica.io/bill/97-HR-7382/.
Markdown link
[H.R. 7382: A bill to amend the Internal Revenue Code of 1954 to expand the circumstances where relief from liability for income tax (and penalties and interest with respect thereto) is provided to a spouse for a deficiency with respect to a joint return, and to provide similar relief with respect to certain separate returns of married individuals.](https://openamerica.io/bill/97-HR-7382/)
Report a problem