,,ii  #aaith ,,congress  #ast ,session  
,s4 #babi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ah1     
#bjbe ,mr4 ,fetterman 7for himself1 ,mr4
 ,cornyn1 ,ms4 ,cortez ,masto1 and ,ms4 
,ernst7 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 allow certain abused or        
abandoned spouses to file as unmarried  
or heads of households4  #a4  ,short    
title  ,this ,act may be cited as the   
,survivors ,assistance for ,fear-free   
and ,easy ,tax ,filing ,act of #bjbe or 
the ,,safe ,tax ,filing ,act of #bjbe4  
#b4  ,certain married individuals       
treated as unmarried  7a7  ,in general  
,subsection 7b7 of section #ggjc of the 
,internal ,revenue ,code of #aihf is    
amended--  7#a7 by redesignating        
paragraphs 7#a71 7#b71 and 7#c7 as      
subparagraphs 7,a71 7,b71 and 7,c71 and 
by moving such subparagraphs and the    
flush text following such subparagraphs 

#b ems to the right1  7#b7 by striking 1
 if-- and inserting 8--  7#a7 ,in       
general ,if--  1 and  7#c7 by adding at 
the end the following new paragraphs3   
7#b7 ,domestic abuse or spousal         
abandonment  7,a7 ,in general ,in the   
case of an individual who--  7i7 is     
living apart from the individual's      
spouse as of the last day of the taxable
 year1  7ii7 is a survivor of domestic  
abuse committed by the individual's     
spouse or of spousal abandonment by the 
individual's current spouse1 and  7iii7 
indicates on the return of tax1 in      
accordance with relevant instructions1  
that the individual is described in     
clauses 7i7 and 7ii71  at the election  
of the individual1 such individual shall
 not be considered as married4  7,b7    
,election  ,an election for purposes of 
subparagraph 7,a7 shall be effective    
only for the taxable year for which     
made4  7,c7  ,definitions  ,for purposes
 of this paragraph-- 7i7 ,domestic abuse
 ,the term domestic abuse includes      

physical1 psychological1 sexual1        
emotional1 or economic abuse1 including 
efforts to control1 isolate1 humiliate1 
or intimidate the survivor1 or to       
undermine the survivor's ability to     
reason independently4 ,all the facts and
 circumstances shall be considered in   
determining whether an individual is a  
survivor of domestic abuse4 ,depending  
on the facts and circumstances1 abuse of
 the survivor's child or another family 
member living in the household may      
constitute abuse of the survivor4  7ii7 
,spousal abandonment  ,an individual is 
a survivor of spousal abandonment at a  
given time if1 taking into account all  
facts and circumstances1 the individual 
is unable to locate the individual's    
spouse after reasonable diligence4  7#c7
  ,no effect on spouse  ,the treatment  
of the individual described in paragraph
 7#a77;,a7 or 7#b77;,a71 whichever the  
case may be1 shall not affect the       
treatment of the individual's spouse as 
married4  4  7b7  ,due diligence        

requirements for tax return preparers   
,subsection 7g7 of section #ffie of the 
,internal ,revenue ,code of #aihf is    
amended--  7#a7 by redesignating        
paragraph 7#b7 as paragraph 7#c71  7#b7 
by striking or at the end of paragraph  
7#a71 and  7#c7 by inserting after      
paragraph 7#a7 the following new        
paragraph3  7#b7 eligibility to elect   
under section #ggjc7;b77#b7 to be       
treated as not married1 or  4  7c7      
,effective date  ,the amendments made by
 this section shall apply to taxable    
years ending after the date of the      
enactment of this ,act4