,,ii  #aai? ,,congress  #a/ ,session    
,s4 #babi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ah1 #bjbe ,mr4  
,fett]man 7= himself1 ,mr4 ,cornyn1 ,ms4
 ,cortez ,ma/o1 & ,ms4 ,ern/7 introduc$ 
! foll[+ bill2 :i* 0 read twice & ref]r$
 to ! ,committee on ,f9ance  ,a ,,bill  
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ c]ta9 abus$ or ab&on$     
sp\ses to file z unm>ri$ or heads (     
h\seholds4  #a4  ,%ort title  ,?is ,act 
may be cit$ z ! ,survivors ,assi/ance = 
,fe>-free & ,easy ,tax ,fil+ ,act (     
#bjbe or ! ,,safe ,tax ,fil+ ,act (     
#bjbe4  #b4  ,c]ta9 m>ri$ individuals   
treat$ z unm>ri$  7a7  ,9 g5]al         
,subsection 7b7 ( section #ggjc ( !     
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 by r$esignat+ p>agraphs   
7#a71 7#b71 & 7#c7 z subp>agraphs 7,a71 
7,b71 & 7,c71 & by mov+ su* subp>agraphs
 & ! flu% text foll[+ su* subp>agraphs  
#b ems to ! "r1  7#b7 by /rik+ 1 if-- & 
ins]t+ 8--  7#a7 ,9 g5]al ,if--  1 &    
7#c7 by add+ at ! end ! foll[+ new      

p>agraphs3  7#b7 ,dome/ic abuse or      
sp\sal ab&onm5t  7,a7 ,9 g5]al ,9 ! case
 ( an individual :o--  7i7 is liv+ ap>t 
f ! individual's sp\se z ( ! la/ day ( !
 taxable ye>1  7ii7 is a survivor (     
dome/ic abuse committ$ by ! individual's
 sp\se or ( sp\sal ab&onm5t by !        
individual's curr5t sp\se1 &  7iii7     
indicates on ! return ( tax1 9          
accordance ) relevant in/ructions1 t !  
individual is describ$ 9 clauses 7i7 &  
7ii71  at ! election ( ! individual1 su*
 individual %all n be consid]$ z m>ri$4 
7,b7  ,election  ,an election = purposes
 ( subp>agraph 7,a7 %all be effective   
only = ! taxable ye> = :i* made4  7,c7  
,def9itions  ,= purposes ( ?is          
p>agraph-- 7i7 ,dome/ic abuse ,! t]m    
dome/ic abuse includes physical1        
psy*ological1 sexual1 emotional1 or     
economic abuse1 includ+ ef=ts to        
control1 isolate1 humiliate1 or         
intimidate ! survivor1 or to und]m9e !  
survivor's ability to reason            
indep5d5tly4 ,all ! facts & circum/ances

 %all be consid]$ 9 det]m9+ :e!r an     
individual is a survivor ( dome/ic      
abuse4 ,dep5d+ on ! facts &             
circum/ances1 abuse ( ! survivor's *ild 
or ano!r family memb] liv+ 9 ! h\sehold 
may con/itute abuse ( ! survivor4  7ii7 
,sp\sal ab&onm5t  ,an individual is a   
survivor ( sp\sal ab&onm5t at a giv5 "t 
if1 tak+ into acc\nt all facts &        
circum/ances1 ! individual is unable to 
locate ! individual's sp\se aft]        
reasonable dilig5ce4  7#c7  ,no effect  
on sp\se  ,! treatm5t ( ! individual    
describ$ 9 p>agraph 7#a77;,a7 or        
7#b77;,a71 :i*ev] ! case may be1 %all n 
affect ! treatm5t ( ! individual's sp\se
 z m>ri$4  4  7b7  ,due dilig5ce        
requirem5ts = tax return prep>]s        
,subsection 7g7 ( section #ffie ( !     
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 by r$esignat+ p>agraph    
7#b7 z p>agraph 7#c71  7#b7 by /rik+ or 
at ! end ( p>agraph 7#a71 &  7#c7 by    
ins]t+ aft] p>agraph 7#a7 ! foll[+ new  
p>agraph3  7#b7 eligibility to elect "u 

section #ggjc7;b77#b7 to be treat$ z n  
m>ri$1 or  4  7c7  ,effective date  ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s end+ aft] ! date ( !    
enactm5t ( ?is ,act4