,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dgei  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #aa1 #bjbf,ms4   
,hassan 7= h]self & ,mr4 ,scott ( ,s\?  
,c>ol9a7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to au?orize de    
novo review ( innoc5t sp\se relief by ! 
,tax ,c\rt & o!r c\rts4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,tax ,relief 
= ,innoc5t ,sp\ses ,act4  #b4           
,au?orization ( de novo review ( innoc5t
 sp\se relief by ! ,tax ,c\rt & o!r     
c\rts  7a7 ,review ,section             
#fjae7;e77#g7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ by ! ,tax    
,c\rt & %all be bas$ ^u & all t foll[s &
 ins]t+ a p]iod4  7b7 ,effective date ,!
 am5dm5t made by ?is section %all apply 
to petitions & reque/s fil$ or p5d+ on  
or aft] ! date ( ! enactm5t ( ?is ,act4 
7c7 ,no inf]5ce ,no?+ 9 ! am5dm5t made  
by ?is section %all be con/ru$ to limit 
! au?ority or jurisdiction ( ! ,tax     

,c\rt or any o!r c\rt to grant relief "u
 section #fjae ( ! ,int]nal ,rev5ue     
,code ( #aihf or to review any relief   
grant$ "u su* section4