,,ii  #aahth ,,congress  #b;d ,session  
,s4 #dhja  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #be1     
#bjbd,ms4 ,smith 7for herself and ,ms4  
,klobuchar7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to exclude discharge of       
coerced indebtedness from gross income4 
#a4 ,short title ,this ,act may be cited
 as the ,tax ,relief for ,coerced ,debt 
,act of #bjbd4  #b4 ,exclusion of       
discharged of coerced indebtedness  7a7 
,in general ,section #ajh of the        
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subsection3  7j7          
,treatment of discharge of coerced      
indebtedness  7#a7 ,in general ,in the  
case of an individual1 gross income does
 not include any amount which 7but for  
this subsection7 would be includible in 
gross income by reason of the discharge 
7in whole or in part7 of coerced        

indebtedness4  7#b7 ,coerced            
indebtedness ,for purposes of this      
subsection-- 7,a7 ,in general           
,indebtedness of an individual shall be 
treated as coerced indebtedness if-- 7i7
 the indebtedness1 or any portion       
thereof1 was incurred-- 7,i7 as the     
result of the unknowing and unauthorized
 use of personal identifying information
 of the individual1 or  7,,ii7 by reason
 of economic abuse1 intimidation1       
harassment1 threat of force1 force1     
fraud1 deception1 coercion1 undue       
influence1 or other similar means1 and  
7ii7 the individual is relieved of      
personal liability for the debt or any  
obligation to the creditor or other     
claimants pursuant to a court judgement4
  7,b7 ,economic abuse ,the term        
economic abuse means behavior1 without  
regard to the relationship context in   
which such behavior occurs1 which is    
otherwise described in section          
#djjjb7;a77#ac7 of the ,violence        
,against ,women ,act of #aiid1 and      

includes interference with the          
individual's ability to work4  7#c7     
,reporting and filing requirements ,the 
,secretary shall ensure that no         
additional reporting or filing          
requirements are imposed on the         
individual with respect to the exclusion
 under this subsection4  4  7b7         
,effective date ,the amendment made by  
this section shall apply to discharges  
of indebtedness after ,december #ca1    
#bjbc4