H.R.1450: To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.

About This Bill

Bill Summary

Amends the Internal Revenue Code to permit the Secretary of the Treasury to grant a taxpayer equitable relief from liability for unpaid taxes incurred by a spouse (innocent spouse rule) without regard to any time limitation.

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
April 8, 2011

Introduced in the House by Michele Bachmann (R-Minn.)

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