PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 82 · Passed Senate without amendment · Sep 30, 2006
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).
People & committees
Sen. Feinstein, Dianne [D-CA] · D–CA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Held at the desk.
Received in the House.
Message on Senate action sent to the House.
Passed Senate without amendment by Unanimous Consent. (text: CR 9/29/2006 S10795)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(text: CR 9/29/2006 S10795)
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR 9/29/2006 S10795)
Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR 9/29/2006 S10795)
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5963)
Sponsor introductory remarks on measure. (CR S5962-5963)
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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Analyze S.3523 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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