The American Institute of CPAs is throwing its support behind a bipartisan bill introduced by Sen. John Fetterman, D-Pennsylvania, that would allow survivors of domestic abuse or spousal abandonment to file their taxes as if they weren’t married.
The Survivor Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act), S. 2129, was introduced in June by Fetterman, along with Sens. John Cornyn, R-Texas, Catherine Cortez Masto, D-Nevada, and Joni Ernst, R-Iowa. The tax system now requires those who are married file taxes under one of two designations — married filing jointly or married filing separately — and those options can require contact with an abusive or absent spouse.
Under the SAFE Act, survivors would have more autonomy over their tax filings, along with access to tax benefits such as credits and deductions and have protection from being financially tied to their abusive or absent spouse. By giving survivors of spousal abuse or abandonment the option to file their individual tax returns as if they weren’t married, survivors would be afforded fairness, safety and equality. The SAFE Act would remove the control that abusive or absent spouses can have over survivor spouses, while empowering survivors to take back control when it comes to tax returns and tax benefits.
“Many tax practitioners have one or more clients to which this legislation is applicable in some form and they are restrained due to current law in how to best help these clients,” said Daniel Hauffe, senior manager of tax policy and advocacy for the AICPA, in a statement. “This legislation addresses a critical gap in the U.S. tax system that affects survivors of domestic abuse or spousal abandonment. This is a practical step toward tax equity and survivor protection, ensuring that the tax system does not unintentionally perpetuate harm or dependency in abusive situations. We are grateful to Senator Fetterman for his leadership on this issue and ask that other members of Congress join us in supporting this bill.”
The AICPA posted a letter earlier this week in support of the bill.
The bill has also been endorsed by the National Resource Center on Domestic Violence, Pennsylvania Coalition Against Domestic Violence, the National Domestic Violence Hotline, the National Network to End Domestic Violence, the Center for Survivor Agency and Justice, Futures Without Violence, and Just Solutions.
“We can and should do everything we can to make life easier for survivors of domestic abuse,” Fetterman said in a statement. “I’m proud to partner with Senators Cornyn, Cortez Masto, and Ernst to introduce this bill to allow survivors file their taxes and receive the biggest refund they can under law, without being forced to contact their abusers. It’s really the least we can do. Let’s get this done.”
“Survivors of abuse have endured unimaginable adversity and deserve financial freedom,” Cornyn said in a statement. “By allowing victims of domestic violence to file taxes independently, this legislation would empower survivors and give them a renewed sense of agency and self-worth on their path to healing.”
