Summary of H.R. 6362 – Tax Fairness for Abuse Survivors Act

Bill at a Glance

• Bill Number: H.R. 6362
• Title: Tax Fairness for Abuse Survivors Act
• Introduced: December 2, 2025
• Status: Introduced in the House; referred to the Committee on Ways and Means
• Congress: 119th United States Congress (1st Session)

Purpose and Intent

H.R. 6362 amends the Internal Revenue Code to create a specific procedure for relief from joint and several liability on a joint tax return for individuals who were victims of domestic violence or abuse. The goal is to provide a path for a requesting spouse to be relieved of tax liability attributable to understatements caused by the nonrequesting spouse’s actions, when such relationship involved domestic violence or abuse.

Key Provisions

Creation of a New Relief Path (Subsection (h) to Section 6015)

• The bill adds a new subsection (h) to Section 6015, establishing a concrete process for relief from liability for tax years with a joint return.
• Eligibility Trigger:
  • A joint return was filed for a taxable year.
  • There is an underpayment or understatement of tax attributable to items reported by the nonrequesting spouse.
  • The requesting spouse, or a member of the requesting spouse’s family, was a victim of domestic violence or abuse by the nonrequesting spouse.
  • The requesting spouse signs the return either without knowledge of the understatement, or with knowledge but signs due to fear, coercion, threats, or duress.
• Relief Granted: If the criteria are met, the requesting spouse is relieved of liability for the year’s tax (including interest, penalties, and other amounts) to the extent the liability is attributable to the understatement.

Evidence and Documentation

• The requesting spouse may provide evidence of domestic violence or abuse to support the relief claim.

Default Presumption for Knowledge/Coercion

• If the requesting spouse provides evidence of abuse, there is a default presumption that any understatement by the requesting spouse is due to fear, pressure, threats, or duress by the nonrequesting spouse, for purposes of the relief criteria.

Notifications and Privacy

• If relief is sought under this subsection, notices to the nonrequesting spouse must avoid disclosing the abuse or the seeking of relief. Notices may share general information that the IRS is reviewing the related return, but must not reveal that the requesting spouse is seeking relief under this subsection.

Conforming Amendments

• Cross-references to Section 6015 are updated to incorporate the new subsection (h).
• Other housekeeping changes ensure consistency across related provisions and regulations.

Effective Date

• The amendments apply to requests for relief filed after the date of enactment of the Act.

Affected Parties

• Requesting Spouse: The primary beneficiary who may be relieved from tax liability due to domestic violence or abuse.
• Nonrequesting Spouse: The party whose understatement contributed to the liability; notices to this spouse are restricted to protect the requesting spouse’s safety.
• IRS/Tax Administration: Responsible for applying the new procedures, evaluating evidence of abuse, and issuing relief consistent with the new subsection.

Procedural and Timeline Aspects

• Introduction Date: December 2, 2025.
• Next Steps: Upon passage, the bill would require agencies to implement procedures consistent with the new subsection (h) and amend regulations accordingly.
• Effective Date: Relief rights become available for requests filed after enactment.

Overall Impact

If enacted, H.R. 6362 would create a formal, protective mechanism for survivors of domestic violence or abuse to obtain relief from joint liability on a joint tax return, reducing financial exposure linked to their abuser’s actions while safeguarding the survivor’s privacy in communications with the other party.