Legislative Proposal Aims to Enhance Survivor Autonomy and Advance Sustainable Development Goals

Executive Summary

The American Institute of CPAs (AICPA) has formally endorsed the Survivor Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act), S. 2129. This proposed legislation is designed to amend the U.S. tax code to provide critical financial relief and autonomy for survivors of spousal abuse and abandonment. The Act’s objectives align directly with several key United Nations Sustainable Development Goals (SDGs) by seeking to reduce inequality, promote justice, and advance gender equality.

Systemic Barriers and the Need for Reform

Current U.S. tax law mandates that married individuals file under “married filing jointly” or “married filing separately” statuses. This framework creates significant barriers for survivors of domestic violence, often compelling them to maintain contact with an abusive or absent spouse to manage tax obligations. This institutional requirement can perpetuate financial dependency and control, undermining the safety and economic stability of survivors.

Contribution to Sustainable Development Goals (SDGs)

The SAFE Act represents a significant step toward achieving global development targets by addressing systemic inequalities through legal and institutional reform.

• SDG 5: Gender Equality: The legislation directly confronts a mechanism of financial control often used in gender-based violence. By enabling survivors, who are disproportionately women, to achieve financial independence, the Act supports Target 5.2 (Eliminate all forms of violence against women and girls) and Target 5.a (Undertake reforms to give women equal rights to economic resources).
• SDG 10: Reduced Inequalities: The bill aims to rectify an inequality embedded within the tax system that disadvantages a vulnerable population. It promotes the economic inclusion of survivors, aligning with Target 10.2 (Empower and promote the social, economic and political inclusion of all) and Target 10.3 (Ensure equal opportunity and reduce inequalities of outcome).
• SDG 16: Peace, Justice and Strong Institutions: By reforming the tax code to protect survivors, the SAFE Act works to create more just, accountable, and inclusive institutions. It ensures the tax system does not inadvertently perpetuate harm, contributing to Target 16.1 (Significantly reduce all forms of violence) and Target 16.3 (Ensure equal access to justice for all).

Key Legislative Provisions and Outcomes

The SAFE Act proposes specific changes to empower survivors and enhance their financial security through the following measures:

1. Allowing qualifying survivors of domestic violence or spousal abandonment to file their federal income taxes using a “single” filing status.
2. Granting survivors independent access to essential tax benefits, such as credits and deductions, without financial entanglement with an abusive or absent partner.
3. Severing a key avenue of financial control that abusive spouses may exert over their partners’ economic affairs.
4. Enhancing the overall autonomy of survivors in managing their tax obligations and financial futures.

Stakeholder Endorsement and Advocacy

In a statement of support, AICPA Senior Manager for Tax Policy & Advocacy, Daniel Hauffe, emphasized the bill’s importance. He noted that the legislation “addresses a critical gap in the US tax system” and is a “practical step toward tax equity and survivor protection.” The AICPA highlighted that current law restricts tax practitioners from effectively assisting these clients and has called for broader congressional support for the bill, framing it as an essential measure to ensure the tax system does not perpetuate dependency in abusive situations.

Relevant Sustainable Development Goals (SDGs)

1. SDG 5: Gender Equality

   • The article focuses on providing support for survivors of “spousal abuse or abandonment.” While not exclusively a gendered issue, domestic violence disproportionately affects women. The SAFE Act aims to empower these survivors, which aligns with the goal of achieving gender equality and empowering all women and girls.

2. SDG 10: Reduced Inequalities

   • The article highlights a “critical gap in the US tax system” that negatively affects a specific vulnerable group—survivors of domestic abuse. The proposed legislation seeks to create “tax equity” and ensure the tax system “does not unintentionally perpetuate harm or dependency.” This directly addresses the goal of reducing inequalities within a country by reforming policies to protect vulnerable populations.

3. SDG 16: Peace, Justice and Strong Institutions

   • The SAFE Act is a legislative reform (“S. 2129”) aimed at making the tax system more just and accessible for survivors of violence. The article mentions that current laws restrain tax practitioners from helping clients, and the bill is a “practical step toward… survivor protection.” This connects to building effective, accountable, and inclusive institutions at all levels and ensuring equal access to justice.

Specific SDG Targets

1. Target 5.2: Eliminate all forms of violence against women and girls in the public and private spheres.

   • The article directly addresses the consequences of domestic violence and “spousal abuse.” The SAFE Act is a measure designed to mitigate the financial control and dependency that are often tools of abuse, thereby supporting survivors in breaking free from violent situations. It seeks to reduce the “influence that abusive or absent spouses may have over their financial matters.”

2. Target 10.3: Ensure equal opportunity and reduce inequalities of outcome, including by eliminating discriminatory laws, policies and practices and promoting appropriate legislation.

   • The article identifies the current tax code, which mandates “married filing jointly or married filing separately,” as a policy that creates an unequal and harmful outcome for survivors. The SAFE Act is presented as “appropriate legislation” designed to eliminate this practice by allowing survivors “to file their taxes as if they were single,” thus ensuring a more equitable outcome.

3. Target 16.3: Promote the rule of law at the national and local levels and ensure equal access to justice for all.

   • The proposed bill is a reform of the national tax law to provide justice and protection for a specific group. The article notes that the legislation “addresses a critical gap in the US tax system” and is a step toward “survivor protection,” which aligns with ensuring the legal system (in this case, tax law) provides equal access and does not cause further harm.

Implied Indicators for Measuring Progress

1. Existence of laws and policies addressing financial abuse.

   • The primary indicator mentioned is the legislation itself: the “Survivor Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act), identified as S. 2129.” The introduction and potential passing of this bill would be a direct indicator of progress toward creating policies that protect survivors.

2. Number of survivors accessing financial benefits.

   • The article implies that a key outcome of the SAFE Act is to grant survivors “access to tax benefits such as credits and deductions.” An indicator of the law’s success would be the number of survivors who successfully use the new filing status to claim these benefits, thereby achieving greater financial autonomy.

3. Number of individuals utilizing the new tax filing option.

   • The article states the bill would allow survivors to “file their tax returns independently.” A direct way to measure the impact of this legislation would be to track the number of tax filings submitted under the new status proposed by the SAFE Act. This would quantify how many people the law is helping.

SDGs, Targets, and Indicators Analysis

Source: theaccountant-online.com