This bill lets legally married same-sex couples amend some past federal income tax returns outside the usual time limits when those couples were first treated as married because of Revenue Ruling 2013-17. It changes many places in the Internal Revenue Code to replace gendered words like "husband and wife" or "his spouse" with neutral terms such as "married couple" or "the individual's spouse." The bill also adds rules that treat a married couple as one person for certain tax provisions and limits the extended amendment rule to changes in marital status for tax purposes.
If you are a legally married same-sex couple who first became treated as married under Revenue Ruling 2013-17 and filed separate returns for tax years ending before September 16, 2013, this bill would allow you to file a joint return or claim related credits or refunds after the usual deadline. The bill makes tax code language gender-neutral so provisions refer to spouses and married couples generally. The special extension to amend returns applies only to matters tied to a change in marital status for tax purposes.
No publicly available information.
The bill's short title emphasizes dignity and equality, and the text shows it is intended to ensure legally married same-sex couples are treated the same as other married couples in the Internal Revenue Code. Supporters introduced the bill to allow affected couples to correct filing status for certain past years and to remove gendered language across many tax code sections.
No publicly available information.