S.2129 - Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025; SAFE Tax Filing Act of 2025 (119th Congress)
Summary
S.2129, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Tax Filing Act of 2025), aims to amend the Internal Revenue Code of 1986. The bill allows certain abused or abandoned spouses to file taxes as unmarried individuals or heads of households. This change is intended to provide tax relief and simplify the filing process for survivors of domestic abuse or spousal abandonment.
Expected Effects
The bill, if enacted, would allow eligible individuals to file their taxes under more favorable conditions. This could result in lower tax liabilities and reduced complexity in their financial lives. Tax preparers would also need to exercise due diligence regarding the eligibility of individuals claiming this status.
Potential Benefits
- Provides tax relief to survivors of domestic abuse and spousal abandonment.
- Simplifies the tax filing process for eligible individuals.
- Allows abused or abandoned spouses to file as unmarried or heads of households, potentially reducing their tax burden.
- Offers a pathway for financial independence and stability for survivors.
- Requires tax preparers to exercise due diligence, ensuring proper implementation and preventing fraud.
Potential Disadvantages
- May increase complexity for tax preparers due to the need for additional due diligence.
- Could potentially be subject to fraudulent claims if eligibility criteria are not strictly enforced.
- May create administrative burdens for the IRS in verifying claims of domestic abuse or spousal abandonment.
- The definition of domestic abuse and spousal abandonment, while detailed, may still be subject to interpretation and potential disputes.
- The bill does not address other financial hardships faced by survivors beyond tax filing status.
Constitutional Alignment
The bill aligns with the general welfare clause of the Constitution, as it seeks to provide assistance to a vulnerable population. While the Constitution does not explicitly address tax filing status for abused individuals, this bill can be seen as an effort to promote the well-being of citizens, consistent with the spirit of the Constitution's preamble. Specifically, it aims to 'promote the general Welfare'.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).