To amend the Internal Revenue Code of 1986 to relieve a spouse or former spouse of liability for income tax for a taxable year if the divorce decree allocates such liability to the other spouse.

referredUnited States· United States Congress· EN

Introduced

11 September 1997

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to set forth a rule concerning allocation of tax liability under a divorce decree.

This text is taken from the official record. PoliticalRepo does not editorialize.

No timeline events have been ingested for this record yet.

No vote records are attached yet.

No version snapshots stored. Document URLs remain at the source.

3 official files

Introduced in House (text)

Introduced in House (text)
Introduced in House · EN · 11 September 1997
View Download Open at official source
Introduced in House (PDF)
Introduced in House · EN · 11 September 1997
View Download Open at official source
Introduced in House
summary · EN · 11 September 1997
Open at official source

No cross-record relationships stored yet.

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.