Washington, D.C. (July 29, 2025) – The American Institute of CPAs (AICPA) signaled its strong support of legislation introduced by Senator John Fetterman (PA-D) which would provide a critical filing option for taxpayers experiencing spousal abuse or abandonment. The Survivor Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act), S. 2129, allows survivors of domestic abuse or spousal abandonment to file their taxes as if they were not married.
Currently, the tax system requires that those who are married file taxes under one of two designations: married filing jointly or married filing separately - options which can require contact with an abusive or absent spouse. Under the SAFE Act, survivors would have autonomy over their tax filings, have 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 were not married, survivors are afforded fairness, safety and equality. The SAFE Act would remove the control that abusive or absent spouses may have over survivor spouses and would empower 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. This legislation addresses a critical gap in the U.S. tax system that affects survivors of domestic abuse or spousal abandonment,” said Daniel Hauffe, Senior Manager of Tax Policy & Advocacy for the AICPA. “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.”
About the American Institute of CPAs
The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with 397,000 members and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. A founding member of the Association of International Certified Professional Accountants, the AICPA sets ethical standards for the profession, attestation standards, and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state, and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, partners across the profession to build future talent, and drives continuing education to advance the vitality, relevance, and quality of the profession.
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Contact: Veronica L. Vera
202-434-9215
Veronica.Vera@aicpa-cima.com