This bill would change many words and phrases in the Internal Revenue Code so that legally married same-sex couples are treated the same as other married couples. It replaces gendered terms like "husband and wife" and "his spouse" with neutral language such as "married couple," "spouse," or "the individual's spouse." The bill also clarifies treatment of married couples in several specific tax rules (for example, gift splitting, community property treatment, joint returns, and treating a married couple as one person for certain provisions). The bill lists many specific code sections to be revised. It was introduced in the House and referred to the Committee on Ways and Means; its status is listed as "In Progress."
If the bill becomes law, the named parts of the federal tax code would explicitly apply to legally married same-sex couples in the same manner as other married couples. The text changes focus on wording and definitions; the bill text does not add new tax rates, dollar amounts, or new tax credits.
No publicly available information.
The bill text and title state the purpose is to clarify that tax rules apply equally to legally married same-sex couples by updating gendered language and related definitions in the tax code. Sponsors introduced the bill and referred it to the House Committee on Ways and Means.
No publicly available information.