S. 2178

119 S2178 IS: Equal Dignity for Married Taxpayers Act of 2025
 U.S. Senate
 2025-06-26
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 2178  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. Luján ,  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.
1.
Short title
This Act may be cited as the   Equal Dignity for Married Taxpayers Act of 2025  .
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.
  .
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 .