,,ii  #aae? ,,congress  #a/ ,session    
,s4 #aefd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #ac1 #bjag,ms4   
,w>r5 7= h]self1 ,mr4 ,s*um]1 ,mr4      
,m>key1 ,mr4 ,coons1 ,mr4 ,:iteh\se1    
,ms4 ,hassan1 ,ms4 ,baldw91 ,mrs4       
,gillibr&1 ,mr4 ,m]kley1 ,mr4 ,he9ri*1  
,mrs4 ,fe9/e91 ,mr4 ,wyd51 ,mr4 ,book]1 
,mr4 ,van ,holl51 ,mr4 ,blum5?al1 ,mr4  
,c>p]1 ,mr4 ,ka9e1 ,mr4 ,frank51 ,ms4   
,hirono1 ,mr4 ,leahy1 ,mr4 ,murphy1     
,mrs4 ,%ahe51 ,mr4 ,durb91 ,mr4 ,w>n]1  
,mr4 ,udall1 ,mr4 ,c>d91 ,mr4 ,re$1 ,mr4
 ,s&]s1 ,mrs4 ,murray1 ,ms4 ,duckwor?1  
,ms4 ,cantwell1 ,ms4 ,h>ris1 & ,ms4     
,klobu*>7 introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]mit legally  
m>ri$ same-sex c\ples to am5d _! fil+   
/atus = returns outside ! #c-ye>        
limitation4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,refund ,equality ,act (
 #bjag4  #b4 ,ext5sion ( p]iod (        
limitation = c]ta9 legally m>ri$ c\ples 

7a7 ,9 g5]al ,subsection 7d7 ( section  
#feaa ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ by add+ at ! end ! foll[+ new 
p>agraph3  7#i7 ,rules relat+ to c]ta9  
legally m>ri$ c\ples  7,a7 ,9 g5]al ,9 !
 case ( sp\ses-- 7i7 :o 7 m>ri$ "u /ate 
law 7z su* t]m is us$ 9 ,rev5ue ,rul+   
#bjac-ag7 be=e ,septemb] #af1 #bjac1 &  
7ii7 :o 7 fir/ treat$ z m>ri$ = purposes
 ( ?is title by ! application ( ! hold+s
 ( ,rev5ue ,rul+ #bjac-ag1  ) respect to
 ! taxable ye> 9 :i* ! m>riage 0 ent]$  
into & any subsequ5t taxable ye> t1 b = 
?is p>agraph1 w\ld be outside ! #c-ye>  
p]iod ( limitation prescrib$ 9          
subsection 7a71 su* p]iod %all be ext5d$
 until ! date prescrib$ by law 7includ+ 
ext5sions7 = fil+ ! return ( tax = !    
taxable ye> t includes ! date ( !       
enactm5t ( ?is p>agraph4 ,! prec$+      
s5t5ce %all apply only ) respect to     
am5dm5ts to ! return ( tax1 & claims =  
cr$it or refund1 relat+ to a *ange 9 !  
m>ital /atus ( su* sp\ses4  7,b7 ,waiv] 
( limit on am\nt ( claim ,9 ! case ( a  

claim = cr$it or refund :i* is all[$ by 
reason ( subp>agraph 7,a71 ! am\nt ( !  
refund may exce$ ! portion ( ! tax paid 
)9 ! p]iod provid$ 9 subsection 7b77#b7 
to ! ext5t ( ! am\nt ( ! ov]paym5t      
attributable to ! *ange 9 ! m>ital /atus
 ( ! sp\ses4  4  7b7 ,fil+ ( jo9t return
 = prior taxable ye> ,section #fjac ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subsection3  7i7 ,jo9t return aft] fil+ 
sep>ate returns = c]ta9 legally m>ri$   
c\ples  7#a7 ,9 g5]al ,if-- 7,a7 an     
individual has fil$ a sep>ate return = a
 taxable ye> = :i* a jo9t return c\ld h 
be5 made by ! individual & !            
individual's sp\se1 b = ! fact t !      
sp\ses 7 fir/ treat$ z m>ri$ = purposes 
( ?is title by ! application ( ! hold+s 
( ,rev5ue ,rul+ #bjac-ag aft] ! fil+ ( !
 return ( tax = su* taxable ye>1 &  7,b7
 ! "t prescrib$ by law = fil+ ! return =
 su* taxable ye> has expir$1  su*       
individual & ! individual's sp\se may   
nev]!less make a jo9t return = su*      

taxable ye>4  7#b7 ,rules & limitations 
7,a7 ,9 g5]al ,! election provid$ = "u  
p>agraph 7#a7 may n be made aft] ! lat] 
(--  7i7 ! expiration ( #c ye>s f ! la/ 
date prescrib$ by law = fil+ ! return = 
su* taxable ye> 7det]m9$ )\t reg>d to   
any ext5sion ( "t grant$ to ei!r sp\se71
 or  7ii7 ! date prescrib$ by law       
7includ+ ext5sions7 = fil+ ! return (   
tax = ! taxable ye> t includes ! date ( 
! enactm5t ( ?is subsection4  7,b7 ,o!r 
rules ,! rules (-- 7i7 s mu* (          
subsection 7b77#a7 z foll[s ! fir/      
s5t5ce1  7ii7 subp>agraphs 7,b71 7,c71 &
 7,d7 ( subsection 7b77#b71 &  7iii7    
p>agraphs 7#c71 7#d71 & 7#e7 (          
subsection 7b71  %all apply to a jo9t   
return "u ?is subsection z if x 7 a jo9t
 return "u subsection 7b74  4