119-hr4157

[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>