The purpose of this legislation is to provide a way for individuals who have experienced domestic violence or abuse to seek relief from joint tax liability. This means that if two people file a joint tax return and one person is found responsible for an error on that return, the other person can be protected from having to pay taxes, penalties, or interest related to that error if they were a victim of domestic violence or abuse. Key provisions of the law include specific criteria that must be met for an individual to qualify for relief.