H.R. 4157

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4157 Introduced in House (IH)]

<DOC>

119th CONGRESS
1st Session
H. R. 4157

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, and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

June 26, 2025

Ms. Balint (for herself, Ms. Chu, Mr. Beyer, Ms. Bonamici, Mr. 
Carbajal, Mr. Carson, Mr. Casar, Mr. Casten, Ms. Castor of Florida, Mr. 
Castro of Texas, Ms. Clarke of New York, Mr. Cleaver, Ms. Crockett, Ms. 
Davids of Kansas, Mr. Davis of Illinois, Ms. DelBene, Mrs. Ramirez, Ms. 
Wasserman Schultz, Mr. Espaillat, Mrs. Fletcher, Mrs. Foushee, Mr. 
Frost, Mr. Garcia of Illinois, Mr. Garcia of California, Mr. 
Gottheimer, Mrs. Hayes, Ms. Hoyle of Oregon, Ms. Jayapal, Mr. Johnson 
of Georgia, Ms. Johnson of Texas, Ms. Kamlager-Dove, Mr. Keating, Mr. 
Krishnamoorthi, Ms. Lee of Pennsylvania, Ms. Lofgren, Mr. Lynch, Mr. 
Magaziner, Ms. Matsui, Ms. McClellan, Ms. McCollum, Mr. McGovern, Mrs. 
McIver, Mr. Menendez, Ms. Moore of Wisconsin, Mr. Morelle, Mr. Moulton, 
Mr. Mullin, Ms. Norton, Mr. Pallone, Mr. Panetta, Ms. Pingree, Mr. 
Pocan, Mr. Raskin, Ms. Salinas, Ms. Jacobs, Ms. Scanlon, Ms. 
Schakowsky, Ms. Scholten, Mr. Sherman, Ms. Simon, Mr. Smith of 
Washington, Mr. Soto, Ms. Stevens, Mr. Takano, Mr. Thanedar, Ms. Titus, 
Ms. Tlaib, Ms. Tokuda, Mr. Tonko, Mr. Torres of New York, and Mr. 
Vargas) introduced the following bill; which was referred to the 
Committee on Ways and Means

_______________________________________________________________________

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, and for other purposes.

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''.

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>