119-s2197

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

    (IS) ]

<DOC>

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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