Refund Equality Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2197 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 2197

To permit legally married same-sex couples to amend their filing status 
          for tax returns outside the statute of limitations.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                June 26 (legislative day, June 24), 2025

Ms. Warren (for herself, Ms. Collins, Mr. Bennet, Ms. Blunt Rochester, 
     Ms. Cantwell, Mr. Coons, Ms. Duckworth, Mrs. Gillibrand, Mr. 
   Hickenlooper, Mr. Kaine, Mr. Kelly, Mr. Markey, Mr. Merkley, Mr. 
   Padilla, Mr. Reed, Mrs. Shaheen, Ms. Smith, Ms. Slotkin, Mr. Van 
  Hollen, Mr. Wyden, Ms. Cortez Masto, Mr. Booker, Mr. Heinrich, Mr. 
 King, Mr. Kim, Mrs. Murray, Ms. Rosen, Mr. Fetterman, Mr. Whitehouse, 
 Ms. Alsobrooks, Ms. Baldwin, Mr. Gallego, Mr. Lujan, Mr. Sanders, Mr. 
Warner, Mr. Blumenthal, Mr. Schiff, Mr. Welch, Mr. Durbin, Ms. Hirono, 
  Mr. Peters, Mr. Schumer, 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 permit legally married same-sex couples to amend their filing status 
          for tax returns outside the statute of limitations.

    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 ``Refund Equality Act of 2025''.

SEC. 2. EXTENSION OF PERIOD OF LIMITATION FOR CERTAIN LEGALLY MARRIED 
              COUPLES.

    (a) In General.--In the case of an individual first treated as 
married for purposes of the Internal Revenue Code of 1986 by the 
application of the holdings of Revenue Ruling 2013-17--
            (1) if such individual filed a return (other than a joint 
        return) for a taxable year ending before September 16, 2013, 
        for which a joint return could have been made by the individual 
        and the individual's spouse but for the fact that such holdings 
        were not effective at the time of filing, such return shall be 
        treated as a separate return within the meaning of section 
        6013(b) of such Code and the time prescribed by section 
        6013(b)(2)(A) for filing a joint return after filing a separate 
        return shall not expire before the date prescribed by law 
        (including extensions) for filing the return of tax for the 
        taxable year that includes the date of the enactment of this 
        Act; and
            (2) in the case of a joint return filed pursuant to 
        paragraph (1)--
                    (A) the period of limitation prescribed by section 
                6511(a) of such Code for any such taxable year shall be 
                extended until the date prescribed by law (including 
                extensions) for filing the return of tax for the 
                taxable year that includes the date of the enactment of 
                this Act; and
                    (B) section 6511(b)(2) shall not apply to any claim 
                of credit or refund with respect to such return.
    (b) Amendments, etc. Restricted to Change in Marital Status.--
Subsection (a) shall apply only with respect to amendments to the 
return of tax, and claims for credit or refund, relating to a change in 
the marital status for purposes of the Internal Revenue Code of 1986 of 
the individual.
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