Bill Summary
The "Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025," or the "SAFE Tax Filing Act of 2025," aims to amend the Internal Revenue Code to assist certain individuals who are survivors of domestic abuse or spousal abandonment. The key provision allows these individuals to elect to be treated as unmarried for tax purposes, enabling them to file their tax returns as either "unmarried" or "heads of households."
To qualify for this status, the individual must be living apart from their spouse as of the end of the taxable year, have experienced domestic abuse or spousal abandonment, and indicate their status on their tax return. The legislation defines domestic abuse broadly to include various forms of mistreatment, and outlines that spousal abandonment occurs when an individual cannot locate their spouse despite reasonable efforts.
Additionally, tax return preparers will have due diligence requirements to ensure they are aware of these eligibility conditions when assisting clients. The changes will apply to taxable years ending after the enactment of the Act.
Possible Impacts
The "Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025" (SAFE Tax Filing Act of 2025) could affect people in several ways:
1. **Tax Filing Status for Survivors**: Individuals who are survivors of domestic abuse or spousal abandonment will have the option to file their taxes as unmarried or as heads of household. This change can significantly impact their tax liabilities and potentially allow them to qualify for higher deductions or credits that are available to unmarried filers, easing their financial burdens during difficult times.
2. **Increased Privacy and Safety**: By allowing survivors to file as unmarried, the legislation helps to protect their privacy and safety. Survivors of domestic abuse may fear retaliation from their spouse if their financial information is shared. This provision allows them to distance themselves legally and financially from their abusive partners, promoting a sense of security as they navigate their recovery.
3. **Encouragement to Seek Help**: The act acknowledges the challenges faced by survivors of domestic abuse and spousal abandonment. By providing a more favorable tax filing status, it may encourage individuals in these situations to seek help and report their circumstances without the fear of financial implications tied to their marital status. This could lead to increased awareness and resources for support services available to survivors.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2129 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 2129
To amend the Internal Revenue Code of 1986 to allow certain abused or
abandoned spouses to file as unmarried or heads of households.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
June 18, 2025
Mr. Fetterman (for himself, Mr. Cornyn, Ms. Cortez Masto, and Ms.
Ernst) introduced the following bill; which was read twice and referred
to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow certain abused or
abandoned spouses to file as unmarried or heads of households.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Survivors Assistance for Fear-free
and Easy Tax Filing Act of 2025'' or the ``SAFE Tax Filing Act of
2025''.
SEC. 2. CERTAIN MARRIED INDIVIDUALS TREATED AS UNMARRIED.
(a) In General.--Subsection (b) of section 7703 of the Internal
Revenue Code of 1986 is amended--
(1) by redesignating paragraphs (1), (2), and (3) as
subparagraphs (A), (B), and (C), and by moving such
subparagraphs and the flush text following such subparagraphs 2
ems to the right,
(2) by striking ``, if--'' and inserting ``--
``(1) In general.--If--'', and
(3) by adding at the end the following new paragraphs:
``(2) Domestic abuse or spousal abandonment.--
``(A) In general.--In the case of an individual
who--
``(i) is living apart from the individual's
spouse as of the last day of the taxable year,
``(ii) is a survivor of domestic abuse
committed by the individual's spouse or of
spousal abandonment by the individual's current
spouse, and
``(iii) indicates on the return of tax, in
accordance with relevant instructions, that the
individual is described in clauses (i) and
(ii),
at the election of the individual, such individual
shall not be considered as married.
``(B) Election.--An election for purposes of
subparagraph (A) shall be effective only for the
taxable year for which made.
``(C) Definitions.--For purposes of this
paragraph--
``(i) Domestic abuse.--The term `domestic
abuse' includes physical, psychological,
sexual, emotional, or economic abuse, including
efforts to control, isolate, humiliate, or
intimidate the survivor, or to undermine the
survivor's ability to reason independently. All
the facts and circumstances shall be considered
in determining whether an individual is a
survivor of domestic abuse. Depending on the
facts and circumstances, abuse of the
survivor's child or another family member
living in the household may constitute abuse of
the survivor.
``(ii) Spousal abandonment.--An individual
is a survivor of spousal abandonment at a given
time if, taking into account all facts and
circumstances, the individual is unable to
locate the individual's spouse after reasonable
diligence.
``(3) No effect on spouse.--The treatment of the individual
described in paragraph (1)(A) or (2)(A), whichever the case may
be, shall not affect the treatment of the individual's spouse
as married.''.
(b) Due Diligence Requirements for Tax Return Preparers.--
Subsection (g) of section 6695 of the Internal Revenue Code of 1986 is
amended--
(1) by redesignating paragraph (2) as paragraph (3),
(2) by striking ``or'' at the end of paragraph (1), and
(3) by inserting after paragraph (1) the following new
paragraph:
``(2) eligibility to elect under section 7703(b)(2) to be
treated as not married, or''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.
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