legislation: 97-hr-7382

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
97-hr-7382 97 hr 7382 A bill to amend the Internal Revenue Code of 1954 to expand the circumstances where relief from liability for income tax (and penalties and interest with respect thereto) is provided to a spouse for a deficiency with respect to a joint return, and to provide similar relief with respect to certain separate returns of married individuals. Taxation 1982-12-07 1982-12-07 Referred to House Committee on Ways and Means. House Rep. Stark, Fortney Pete [D-CA-9] CA D S000810 0 Amends the Internal Revenue Code to revise rules relating to an innocent spouse who files a joint return in which there is a substantial understatement of tax attributable to grossly erroneous items of the other spouse. Relieves from tax liability for items of community income a taxpayer who is living apart from a spouse and who files a seperate return which does not include an item of community income attributable to the taxpayer's spouse. 2024-02-07T16:32:33Z  

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