Tax Relief for Innocent Spouses Act

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 2 Sponsors

Introduced in Senate Jun 11, 2026 · 333 words Open full page ↗

119TH CONGRESS

2D SESSION

S. 4759

To amend the Internal Revenue Code of 1986 to authorize de novo review

of innocent spouse relief by the Tax Court and other courts.

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PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Introduced — base rate 2%, measured from US's completed sessions
Momentum -7 17/100 from the pace of recorded action
Time since last action -17 124 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.