,,ii  #aaeth ,,congress  #ast ,session  
,s4 #aefd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #ac1     
#bjag,ms4 ,warren 7for herself1 ,mr4    
,schumer1 ,mr4 ,markey1 ,mr4 ,coons1    
,mr4 ,whitehouse1 ,ms4 ,hassan1 ,ms4    
,baldwin1 ,mrs4 ,gillibrand1 ,mr4       
,merkley1 ,mr4 ,heinrich1 ,mrs4         
,feinstein1 ,mr4 ,wyden1 ,mr4 ,booker1  
,mr4 ,van ,hollen1 ,mr4 ,blumenthal1    
,mr4 ,carper1 ,mr4 ,kaine1 ,mr4         
,franken1 ,ms4 ,hirono1 ,mr4 ,leahy1    
,mr4 ,murphy1 ,mrs4 ,shaheen1 ,mr4      
,durbin1 ,mr4 ,warner1 ,mr4 ,udall1 ,mr4
 ,cardin1 ,mr4 ,reed1 ,mr4 ,sanders1    
,mrs4 ,murray1 ,ms4 ,duckworth1 ,ms4    
,cantwell1 ,ms4 ,harris1 and ,ms4       
,klobuchar7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to permit legally married     
same-sex couples to amend their filing  
status for returns outside the #c-year  
limitation4  #a4 ,short title ,this ,act

 may be cited as the ,refund ,equality  
,act of #bjag4  #b4 ,extension of period
 of limitation for certain legally      
married couples  7a7 ,in general        
,subsection 7d7 of section #feaa of the 
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#i7 ,rules   
relating to certain legally married     
couples  7,a7 ,in general ,in the case  
of spouses-- 7i7 who were married under 
state law 7as such term is used in      
,revenue ,ruling #bjac-ag7 before       
,september #af1 #bjac1 and  7ii7 who    
were first treated as married for       
purposes of this title by the           
application of the holdings of ,revenue 
,ruling #bjac-ag1  with respect to the  
taxable year in which the marriage was  
entered into and any subsequent taxable 
year that1 but for this paragraph1 would
 be outside the #c-year period of       
limitation prescribed in subsection 7a71
 such period shall be extended until the
 date prescribed by law 7including      

extensions7 for filing the return of tax
 for the taxable year that includes the 
date of the enactment of this paragraph4
 ,the preceding sentence shall apply    
only with respect to amendments to the  
return of tax1 and claims for credit or 
refund1 relating to a change in the     
marital status of such spouses4  7,b7   
,waiver of limit on amount of claim ,in 
the case of a claim for credit or refund
 which is allowed by reason of          
subparagraph 7,a71 the amount of the    
refund may exceed the portion of the tax
 paid within the period provided in     
subsection 7b77#b7 to the extent of the 
amount of the overpayment attributable  
to the change in the marital status of  
the spouses4  4  7b7 ,filing of joint   
return for prior taxable year ,section  
#fjac of the ,internal ,revenue ,code of
 #aihf is amended by adding at the end  
the following new subsection3  7i7      
,joint return after filing separate     
returns for certain legally married     
couples  7#a7 ,in general ,if-- 7,a7 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 spouse1 
but for the fact that the spouses were  
first treated as married for purposes of
 this title by the application of the   
holdings of ,revenue ,ruling #bjac-ag   
after the filing of the return of tax   
for such taxable year1 and  7,b7 the    
time prescribed by law for filing the   
return for such taxable year has        
expired1  such individual and the       
individual's spouse may nevertheless    
make a joint return for such taxable    
year4  7#b7 ,rules and limitations  7,a7
 ,in general ,the election provided for 
under paragraph 7#a7 may not be made    
after the later of--  7i7 the expiration
 of #c years from the last date         
prescribed by law for filing the return 
for such taxable year 7determined       
without regard to any extension of time 
granted to either spouse71 or  7ii7 the 
date prescribed by law 7including       

extensions7 for filing the return of tax
 for the taxable year that includes the 
date of the enactment of this           
subsection4  7,b7 ,other rules ,the     
rules of-- 7i7 so much of subsection    
7b77#a7 as follows the first sentence1  
7ii7 subparagraphs 7,b71 7,c71 and 7,d7 
of subsection 7b77#b71 and  7iii7       
paragraphs 7#c71 7#d71 and 7#e7 of      
subsection 7b71  shall apply to a joint 
return under this subsection as if it   
were a joint return under subsection    
7b74  4