No official summary available for this bill.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2178 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 2178
To amend the Internal Revenue Code of 1986 to clarify that all
provisions shall apply to legally married same-sex couples in the same
manner as other married couples.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
June 26 (legislative day, June 24), 2025
Mr. Wyden (for himself, Ms. Collins, Ms. Warren, Mr. Reed, Mrs.
Shaheen, Mrs. Gillibrand, Mr. Padilla, Mr. Hickenlooper, Mr. Coons, Ms.
Slotkin, Mr. Markey, Mr. Kelly, Mr. Merkley, Ms. Cantwell, Ms.
Duckworth, Ms. Blunt Rochester, Mr. Kaine, Ms. Smith, Mr. Van Hollen,
Mr. Bennet, Mr. Lujan, Ms. Cortez Masto, Mr. Booker, Mr. Heinrich, Mr.
Whitehouse, Ms. Rosen, Mr. Kim, Mrs. Murray, Mr. Schiff, Mr.
Blumenthal, Mr. Welch, Mr. King, Ms. Baldwin, Mr. Fetterman, Mr.
Warner, Mr. Sanders, Mr. Peters, Mr. Durbin, Ms. Hirono, Mr. Schumer,
Ms. Alsobrooks, Ms. Klobuchar, Mr. Schatz, and Mr. Murphy) introduced
the following bill; which was read twice and referred to the Committee
on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to clarify that all
provisions shall apply to legally married same-sex couples in the same
manner as other married couples.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Equal Dignity for Married Taxpayers
Act of 2025''.
SEC. 2. RULES RELATING TO ALL LEGALLY MARRIED COUPLES.
(a) In General.--The Internal Revenue Code of 1986 is amended--
(1) in section 21(d)(2)--
(A) by striking ``himself'' in the heading and
inserting ``self''; and
(B) by striking ``any husband and wife'' and
inserting ``any married couple'';
(2) in section 22(e)(1)--
(A) by striking ``husband and wife who live'' and
inserting ``married couple who live''; and
(B) by striking ``the taxpayer and his spouse'' and
inserting ``the taxpayer and the spouse of the
taxpayer'';
(3) in section 38(c)(6)(A), by striking ``husband or wife
who files'' and inserting ``married individual who files'';
(4) in section 42(j)(5)(C), by striking clause (i) and
inserting the following new clause:
``(i) Married couple treated as 1
partner.--For purposes of subparagraph (B),
individuals married to one another (and their
estates) shall be treated as 1 partner.'';
(5) in section 62(b)(3)--
(A) in subparagraph (A)--
(i) by striking ``husband and wife who
lived apart'' and inserting ``married couple
who lived apart''; and
(ii) by striking ``the taxpayer and his
spouse'' and inserting ``the taxpayer and the
spouse of the taxpayer''; and
(B) in subparagraph (D), by striking ``husband and
wife'' and inserting ``married couple'';
(6) in section 121--
(A) in subsection (b)(2), by striking ``husband and
wife who make'' and inserting ``married couple who
makes''; and
(B) in subsection (d)(1), by striking ``husband and
wife make'' and inserting ``married couple makes'';
(7) in section 165(h)(4)(B), by striking ``husband and
wife'' and inserting ``married couple'';
(8) in section 179(b)(4), by striking ``a husband and wife
filing'' and inserting ``individuals married to one another who
file'';
(9) in section 213(d)(8), by striking ``(relating to
determination of status as husband and wife)'';
(10) in section 219(g)(4), by striking ``A husband and
wife'' and inserting ``Married individuals'';
(11) in section 274(b)(2)(B), by striking ``husband and
wife'' and inserting ``married couple'';
(12) in section 643(f), by striking ``husband and wife'' in
the second sentence and inserting ``married couple'';
(13) in section 761(f)--
(A) in paragraph (1), by striking ``husband and
wife'' and inserting ``married couple''; and
(B) in paragraph (2)(A), by striking ``husband and
wife'' and inserting ``married couple'';
(14) in section 911--
(A) in subsection (b)(2), by striking subparagraph
(C) and inserting the following new subparagraph:
``(C) Treatment of community income.--In applying
subparagraph (A) with respect to amounts received from
services performed by a married individual which are
community income under community property laws
applicable to such income, the aggregate amount which
may be excludable from the gross income of such
individual and such individual's spouse under
subsection (a)(1) for any taxable year shall equal the
amount which would be so excludable if such amounts did
not constitute community income.''; and
(B) in subsection (d)(9)(A), by striking ``where a
husband and wife each have'' and inserting ``where each
spouse has'';
(15) in section 1244(b)(2), by striking ``a husband and
wife filing a joint return for such year under section 6013''
and inserting ``a joint return'';
(16) in section 1272(a)(2)(D), by striking clause (iii) and
inserting after clause (ii) the following new clause:
``(iii) Treatment of a married couple.--For
purposes of this subparagraph, a married couple
shall be treated as 1 person. The preceding
sentence shall not apply where the spouses
lived apart at all times during the taxable
year in which the loan is made.'';
(17) in section 1313(c)(1), by striking ``husband and
wife'' and inserting ``spouses'';
(18) in section 1361(c)(1)(A)(i), by striking ``a husband
and wife'' and inserting ``a married couple'';
(19) in section 2040(b), by striking ``Certain Joint
Interests of Husband and Wife'' in the heading and inserting
``Certain Joint Interests of Married Couple'';
(20) in section 2513--
(A) by striking ``gift by husband or wife to third
party'' in the heading and inserting ``gift by one
spouse to third party''; and
(B) by striking paragraph (1) of subsection (a) and
inserting before paragraph (2) the following new
paragraph:
``(1) In general.--A gift made by one individual to any
person other than such individual's spouse shall, for the
purposes of this chapter, be considered as made one-half by the
individual and one-half by such individual's spouse, but only
if at the time of the gift each spouse is a citizen or resident
of the United States. This paragraph shall not apply with
respect to a gift by an individual of an interest in property
if such individual creates in the individual's spouse a general
power of appointment, as defined in section 2514(c), over such
interest. For purposes of this section, an individual shall be
considered as the spouse of another only if the individual is
married to the individual's spouse at the time of the gift and
does not remarry during the remainder of the calendar year.'';
(21) in section 2516--
(A) by striking ``his or her'' in paragraph (1);
(B) by striking ``Where a husband and wife enter''
and inserting the following:
``(a) In General.--Where a married couple enters''; and
(C) by adding at the end the following new
subsection:
``(b) Spouse.--For purposes of this section, if the spouses
referred to are divorced, wherever appropriate to the meaning of this
section, the term `spouse' shall read `former spouse'.'';
(22) in section 5733(d), by striking paragraph (2) and
inserting after paragraph (1) the following new paragraph:
``(2) a spouse succeeding to the business of a living
spouse;'';
(23) in section 6013--
(A) by striking ``joint returns of income tax by
husband and wife'' in the heading and inserting ``joint
returns of income tax by a married couple'';
(B) in subsection (a), in the matter preceding
paragraph (1), by striking ``husband and wife'' and
inserting ``married couple'';
(C) in subsection (a)(1), by striking ``either the
husband or wife'' and inserting ``either spouse'';
(D) in subsection (a)(2)--
(i) in the first sentence, by striking
``husband and wife'' and inserting ``spouses'';
and
(ii) in the second sentence, by striking
``his taxable year'' and inserting ``such
spouse's taxable year'';
(E) in subsection (a)(3)--
(i) in the first sentence, by striking
``his executor or administrator'' and inserting
``the decedent's executor or administrator'';
(ii) in the first sentence, by striking
``with respect to both himself and the
decedent'' and inserting ``with respect to both
the surviving spouse and the decedent''; and
(iii) in the second sentence, by striking
``constitute his separate return'' and
inserting ``constitute the survivor's separate
return'';
(F) in subsection (b), by striking paragraph (1)
and inserting the following new paragraph:
``(1) In general.--Except as provided in paragraph (2), if
an individual has filed a separate return for a taxable year
for which a joint return could have been made by the individual
and the individual's spouse under subsection (a) and the time
prescribed by law for filing the return for such taxable year
has expired, such individual and such spouse may nevertheless
make a joint return for such taxable year. A joint return filed
under this subsection shall constitute the return of the
individual and the individual's spouse for such taxable year,
and all payments, credits, refunds, or other repayments made or
allowed with respect to the separate return of either spouse
for such taxable year shall be taken into account in
determining the extent to which the tax based upon the joint
return has been paid. If a joint return is made under this
subsection, any election (other than the election to file a
separate return) made by either spouse in a separate return for
such taxable year with respect to the treatment of any income,
deduction, or credit of such spouse shall not be changed in the
making of the joint return where such election would have been
irrevocable if the joint return had not been made. If a joint
return is made under this subsection after the death of either
spouse, such return with respect to the decedent can be made
only by the decedent's executor or administrator.'';
(G) in subsection (c), by striking ``husband and
wife'' and inserting ``spouses'';
(H) in subsection (d)(1), by striking ``as husband
and wife'' and inserting ``as married'';
(I) in subsection (d)(2), by striking ``his
spouse'' and inserting ``the spouse of the
individual'';
(J) in subsection (f)(2)(B), by striking ``such
individual, his spouse, and his estate shall be
determined as if he were alive'' and inserting ``such
individual, the individual's spouse, and the
individual's estate shall be determined as if the
individual were alive''; and
(K) in subsection (f)(3)--
(i) in subparagraph (A), by striking ``for
which he is entitled'' and inserting ``for
which such member is entitled''; and
(ii) in subparagraph (B), by striking ``for
which he is entitled'' and inserting ``for
which such employee is entitled'';
(24) in section 6014(b), by striking ``husband and wife''
in the second sentence and inserting ``a married couple'';
(25) in section 6017, by striking ``husband and wife'' in
the second sentence and inserting ``married couple'';
(26) in section 6096(a), by striking ``of husband and wife
having'' in the second sentence and inserting ``reporting'';
(27) in section 6166(b)(2), by striking subparagraph (B)
and inserting the following new subparagraph:
``(B) Certain interests held by married couple.--
Stock or a partnership interest which--
``(i) is community property of a married
couple (or the income from which is community
income) under the applicable community property
law of a State, or
``(ii) is held by a married couple as joint
tenants, tenants by the entirety, or tenants in
common,
shall be treated as owned by 1 shareholder or 1
partner, as the case may be.'';
(28) in section 6212(b)(2)--
(A) by striking ``return filed by husband and
wife'' and inserting ``return''; and
(B) by striking ``his last known address'' and
inserting ``the last known address of such spouse'';
(29) in section 7428(c)(2)(A), by striking ``husband and
wife'' and inserting ``married couple'';
(30) in section 7701(a)--
(A) by striking paragraph (17); and
(B) in paragraph (38), by striking ``husband and
wife'' and inserting ``married couple''; and
(31) in section 7872(f), by striking paragraph (7) and
inserting the following new paragraph:
``(7) Married couple treated as 1 person.--A married couple
shall be treated as 1 person.''.
(b) Conforming Amendments.--
(1) The table of sections for subchapter B of chapter 12 of
the Internal Revenue Code of 1986 is amended by striking the
item relating to section 2513 and inserting the following new
item:
``Sec. 2513. Gift by spouse to third party.''.
(2) The table of sections for subpart B of part II of
subchapter A of chapter 61 of such Code is amended by striking
the item relating to section 6013 and inserting the following
new item:
``Sec. 6013. Joint returns of income tax by a married couple.''.
SEC. 3. RULES RELATING TO THE GENDER OF SPOUSES, ETC.
(a) In General.--The following provisions of the Internal Revenue
Code of 1986 are each amended by striking ``his spouse'' each place it
appears and inserting ``the individual's spouse'':
(1) Subsections (a)(1) and (d) of section 1.
(2) Section 2(b)(2)(A).
(3) Subsections (d)(1)(B) and (e)(3) of section 21.
(4) Section 36(c)(5).
(5) Section 179(d)(2)(A).
(6) Section 318(a)(1)(A)(i).
(7) Section 408(d)(6).
(8) Section 469(i)(5)(B)(ii).
(9) Section 507(d)(2)(B)(iii).
(10) Clauses (ii) and (iii) of section 613A(c)(8)(D).
(11) Section 672(e)(2).
(12) Section 704(e)(2).
(13) Subparagraphs (A) and (B)(ii) of section 911(c)(3).
(14) Section 1235(c)(2).
(15) Section 1563(e)(5).
(16) Section 3121(b)(3)(B).
(17) Section 4946(d).
(18) Section 4975(e)(6).
(19) Subparagraphs (A)(iv) and (B) of section 6012(a)(1).
(20) Paragraphs (1) and (2) of section 7703(a).
(b) Conforming Amendments.--
(1) The following provisions of the Internal Revenue Code
of 1986 are each amended by striking ``his spouse'' each place
it appears and inserting ``the taxpayer's spouse'':
(A) Section 2(a)(2)(B).
(B) Subparagraphs (B) and (C) of section 2(b)(2).
(C) Paragraphs (2) and (6)(A) of section 21(e).
(D) Section 36B(e)(1).
(E) Section 63(e)(3)(B).
(F) Section 86(c)(1)(C)(ii).
(G) Section 105(c)(1).
(H) Section 135(d)(3).
(I) Section 151(b).
(J) Subsections (a) and (d)(7) of section 213.
(K) Section 1233(e)(2)(C).
(L) Section 1239(b)(2).
(M) Section 6504(2).
(2) The following provisions of the Internal Revenue Code
of 1986 are each amended by striking ``his spouse'' each place
it appears and inserting ``the employee's spouse'':
(A) Section 132(m)(1).
(B) Section 401(h)(6).
(C) Section 3402(l)(3).
(3) The following provisions of the Internal Revenue Code
of 1986 are each amended by striking ``his taxable year'' each
place it appears and inserting ``the individual's taxable
year'':
(A) Section 2(b)(1).
(B) Section 7703(a)(1).
(4) The following provisions of the Internal Revenue Code
of 1986 are each amended by striking ``his taxable year'' each
place it appears and inserting ``the taxpayer's taxable year'':
(A) Subparagraphs (B) and (C) of section 2(b)(2)
(as amended by paragraph (1)(B)).
(B) Section 63(f)(1)(A).
(5) The following provisions of the Internal Revenue Code
of 1986 are each amended by striking ``his home'' and inserting
``the individual's home'':
(A) Section 2(b)(1)(A).
(B) Section 21(e)(4)(A)(i).
(C) Section 7703(b)(1).
(6) The Internal Revenue Code of 1986, as amended by this
section, is amended--
(A) in section 2(a)(1)(A), by striking ``his two
taxable years'' and inserting ``the taxpayer's two
taxable years'';
(B) in section 2(a)(1)(B), by striking ``his home''
and inserting ``the taxpayer's home'';
(C) in paragraphs (1)(A) and (2)(A) of section
63(f), by striking ``for himself if he'' both places it
appears and inserting ``for the taxpayer if the
taxpayer'';
(D) in section 63(f)(4), by striking ``his'' both
places it appears and inserting ``the individual's'';
(E) in section 105(b)--
(i) by striking ``his spouse, his
dependents'' and inserting ``the taxpayer's
spouse, the taxpayer's dependents''; and
(ii) by striking ``by him'';
(F) in the heading of section 119(a), by striking
``, His Spouse, and His Dependents'' and inserting
``and the Employee's Spouse and Dependents'';
(G) in section 119(a), by striking ``him, his
spouse, or any of his dependents by or on behalf of his
employer'' and inserting ``the employee or the
employee's spouse or dependents by or on behalf of the
employer of the employee'';
(H) in section 119(a)(2), by striking ``his'' both
places it appears and inserting ``the employee's'';
(I) in section 119(d)(3)(B), by striking ``his
spouse, and any of his dependents'' and inserting ``the
employee's spouse, and any of the employee's
dependents'';
(J) in section 129(b)(2), by striking ``himself''
and inserting ``the spouse's self'';
(K) in section 170(b)(1)(F)(iii)--
(i) by striking ``his spouse'' and
inserting ``the spouse of such donor''; and
(ii) by striking ``his death or after the
death of his surviving spouse if she'' and
inserting ``the death of the donor or after the
death of the donor's surviving spouse if such
surviving spouse'';
(L) in section 213(c)(1)--
(i) by striking ``his estate'' and
inserting ``the estate of the taxpayer''; and
(ii) by striking ``his death'' and
inserting ``the death of the taxpayer'';
(M) in section 213(d)(7), by striking ``he'' and
inserting ``the taxpayer'';
(N) in section 217(g)--
(i) by striking ``, his spouse, or his
dependents'' in paragraph (2) and inserting
``or the spouse or dependents of such member'';
(ii) by striking ``his dependents'' in
paragraph (3) and inserting ``dependents''; and
(iii) by striking ``his spouse'' each place
it appears in paragraph (3) and inserting ``the
member's spouse'';
(O) in section 217(i)(3)(A), by striking ``his'';
(P) in section 267(c)--
(i) by striking ``his'' each place it
appears and inserting ``the individual's''; and
(ii) by striking ``by him'' in paragraph
(5) and inserting ``by the individual'';
(Q) in section 318(a)(1)(A)(ii), by striking
``his'' and inserting ``the individual's'';
(R) in section 402(l)(4)(D), by striking ``, his
spouse, and dependents'' and inserting ``and the spouse
and dependents of such officer'';
(S) in section 415(l)(2)(B), by striking ``, his
spouse, or his dependents'' and inserting ``or the
participant's spouse or dependents'';
(T) in section 420(f)(6)(A), by striking ``his
covered spouse and dependents'' each place it appears
and inserting ``the covered spouse and dependents of
such retiree'';
(U) in section 424(d)(1), by striking ``his'' and
inserting ``the individual's'';
(V) in section 544(a)(2), by striking ``his'' each
place it appears and inserting ``the individual's'';
(W) in section 911(c)(3), by striking ``him'' each
place it appears in subparagraphs (A) and (B)(ii) and
inserting ``the individual'';
(X) in section 1015(d)(3), by striking ``his
spouse'' and inserting ``the donor's spouse'';
(Y) in section 1563(e)--
(i) by striking ``his children'' both
places it appears in paragraphs (5)(D) and
(6)(A) and inserting ``the individual's
children''; and
(ii) by striking ``his parents'' both
places it appears in subparagraphs (A) and (B)
of paragraph (6) and inserting ``the
individual's parents'';
(Z) in section 1563(f)(2)(B), by striking ``him''
and inserting ``the individual'';
(AA) in section 2012(c), by striking ``his spouse''
and inserting ``the decedent's spouse'';
(BB) in section 2032A(e)(10), by striking ``his
surviving spouse'' and inserting ``the decedent's
surviving spouse'';
(CC) in section 2035(b)--
(i) by striking ``his estate'' and
inserting ``the decedent's estate''; and
(ii) by striking ``his spouse'' and
inserting ``the decedent's spouse'';
(DD) in subsections (a) and (b)(5) of section 2056,
by striking ``his surviving spouse'' and inserting
``the decedent's surviving spouse'';
(EE) in section 2523(b)--
(i) by striking ``(or his heirs or assigns)
or such person (or his heirs or assigns)'' in
paragraph (1) and inserting ``(or the donor's
heirs or assigns) or such person (or such
person's heirs or assigns)'';
(ii) by striking ``himself'' in paragraph
(1) and inserting ``the donor's self'';
(iii) by striking ``he'' in paragraph (2)
and inserting ``the donor''; and
(iv) by striking ``him'' each place it
appears in the matter following paragraph (2)
and inserting ``the donor'';
(FF) in section 2523(d), by striking ``himself''
and inserting ``the donor's self'';
(GG) in section 2523(e), by striking ``his spouse''
and inserting ``the donee spouse'';
(HH) in section 3121(b)(3)--
(i) by striking ``his father'' in
subparagraph (A) and inserting ``the child's
father'';
(ii) by striking ``his father'' in
subparagraph (B) and inserting ``the
individual's father''; and
(iii) by striking ``his son'' in
subparagraph (B) and inserting ``the
individual's son'';
(II) in section 3306(c)(5)--
(i) by striking ``his son'' and inserting
``the individual's son''; and
(ii) by striking ``his father'' and
inserting ``the child's father'';
(JJ) in section 3402(l)--
(i) by striking ``he'' each place it
appears in paragraphs (2) and (3)(A) and
inserting ``the employee''; and
(ii) by striking ``his taxable year'' both
places it appears in paragraph (3)(B) and
inserting ``the employee's taxable year'';
(KK) in section 4905(a), by striking ``his spouse''
and inserting ``such person's spouse'';
(LL) in section 6046(c), by striking ``his'' both
places it appears and inserting ``the individual's'';
(MM) in section 6103(e)(1)(A)(ii), by striking
``him'' and inserting ``the individual'';
(NN) in section 7448(a)(8), by striking ``his
death'' and inserting ``the individual's death'';
(OO) in subsections (d) and (n) of section 7448, by
striking ``his'' each place it appears and inserting
``the individual's'';
(PP) in section 7448(m)(1)(A)(i), by striking
``he'' and inserting ``such judge or special trial
judge''; and
(QQ) in section 7448(q)--
(i) by striking ``his'' both places it
appears and inserting ``such judge's''; and
(ii) by striking ``to bring himself'' and
inserting ``to come''.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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