H.R. 1450 (112th): To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent ...

...spouse relief.

112th Congress, 2011–2013. Text as of Apr 08, 2011 (Introduced).

Status & Summary | PDF | Source: GPO

HR 1450 IH

112th CONGRESS

1st Session

H. R. 1450

To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.

IN THE HOUSE OF REPRESENTATIVES

April 8, 2011

Mrs. BACHMANN (for herself and Mr. FITZPATRICK) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. ELIMINATION OF TIME LIMITATION FOR EQUITABLE INNOCENT SPOUSE RELIEF.

    (a) In General- Subsection (f) of section 6015 of the Internal Revenue Code of 1986 is amended by inserting ‘without regard to any time limitation’ before the period at the end.

    (b) Effective Date- The amendment made by this section shall apply with respect to any liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act.