,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fcfb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #b1 #bjbe,ms4
 ,mace introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% proc$ures =   
relief f jo9t & sev]al liability on a   
jo9t tax return = individuals reque/+   
su* relief due to dome/ic viol5ce or    
abuse4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,tax ,fairness = ,abuse       
,survivors ,act4  #b4 ,proc$ures =      
relief f jo9t & sev]al liability on jo9t
 return applicable to individuals       
reque/+ relief due to dome/ic viol5ce or
 abuse  7a7 ,9 g5]al ,section #fjae ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ subsection 7h7 z          
subsection 7i7 & by ins]t+ aft]         
subsection 7g7 ! foll[+ new subsection3 
7h7 ,proc$ures = relief f liability     
applicable to individuals reque/+ relief
 due to dome/ic viol5ce or abuse  7#a7  
,9 g5]al ,"u proc$ures prescrib$ by !   

,secret>y1 if-- 7,a7 a jo9t return has  
be5 made = a taxable ye>2  7,b7 on su*  
return !re is an und]/atem5t ( tax      
attributable to errone\s items ( "o     
individual fil+ ! jo9t return 7h]eaft]  
ref]r$ to z nonreque/+ sp\se72  7,c7 !  
o!r individual 7h]eaft] ref]r$ to z     
reque/+ sp\se71 or a memb] ( ! reque/+  
sp\se's family 0 ! victim ( dome/ic     
viol5ce or dome/ic abuse by ! nonreque/+
 sp\se2 &  7,d7 su* reque/+ sp\se       
e/abli%es t 9 sign+ ! return1 ei!r-- 7i7
 he or %e did n "k1 & _h no reason to   
"k1 t !re 0 su* und]/atem5t2 or  7ii7 he
 or %e did "k ( su* und]/atem5t & did n 
*all5ge ! treatm5t ( items on ! return  
because ( fe>1 pressure1 ?reats (       
retaliation1 or duress by ! nonreque/+  
sp\se1  !n su* reque/+ sp\se %all be    
reliev$ ( liability = tax 7includ+      
int]e/1 p5alties1 & o!r am\nts7 = su*   
taxable ye> to ! ext5t su* liability is 
attributable to su* und]/atem5t4  7#b7  
,evid5ce ( dome/ic viol5ce or abuse ,a  
reque/+ sp\se :o elects ! application ( 

?is subsection %all h ! opportunity to  
provide evid5ce ( dome/ic viol5ce or    
abuse aga9/ ! reque/+ sp\se or a memb] (
 ! family ( ! reque/+ sp\se4  7#c7      
,default presumption 9 ! case ( a sp\se 
:o knew ( und]/atem5t ( tax ,if a       
reque/+ sp\se provides evid5ce "u       
p>agraph 7#b71 = purposes ( p>agraph    
7#a77;,d77ii71 any und]/atem5t by !     
reque/+ sp\se %all be presum$ to be due 
to fe>1 pressure1 ?reats ( retaliation1 
or duress by ! nonreque/+ sp\se4  7#d7  
,notice to nonreque/+ sp\se ,if a       
reque/+ sp\se elects ! application ( ?is
 subsection1 any notice to ! nonreque/+ 
sp\se-- 7,a7 may n include-- 7i7        
in=mation indicat+ t ! reque/+ sp\se is 
seek+ relief "u ?is subsection1 or  7ii7
 any m5tion ( dome/ic abuse or viol5ce1 
&  7,b7 may include g5]al in=mation     
indicat+ t ! ,int]nal ,rev5ue ,s]vice is
 review+ ! return to :i* su* election   
relates4  4  7b7 ,con=m+ am5dm5ts  7#a7 
,section #fjae7;a77#b7 ( su* ,code is   
am5d$ by ins]t+ or subsection 7h7 aft]  

subsection 7c7 9 ea* place x appe>s4    
7#b7 ,section #fjae ( su* ,code is am5d$
 by /rik+ subsection 7b7 or 7c7 & ins]t+
 subsection 7b71 7c71 or 7h7 9 ea* place
 x appe>s4  7#c7 ,subsection 7i7 (      
section #fjae ( su* ,code 7z s          
r$esignat$ by subsection 7a77 is am5d$  
by /rik+ & at ! end ( p>agraph 7#a71 by 
/rik+ ! p]iod at ! end ( p>agraph 7#b7 &
 ins]t+ 2 &1 & by add+ at ! end ! foll[+
 new p>agraph3  7#c7 regulations provid+
 t any notice describ$ 9 p>agraph 7#b7  
%all con=m ) ! requirem5ts ( subsection 
7h77#d74  4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to reque/s = relief aft] ! date ( !     
enactm5t ( ?is ,act4