,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cbid  ,,in ,,the ,,house ,,of  
,,representatives  ,june #ad1 #bjai,ms4 
,judy ,chu of ,california 7for herself1 
,mr4 ,danny ,k4 ,davis of ,illinois1    
,mr4 ,panetta1 ,mr4 ,suozzi1 ,mr4       
,higgins of ,new ,york1 ,mr4 ,gomez1    
,mr4 ,blumenauer1 ,ms4 ,del,bene1 ,mr4  
,doggett1 ,ms4 ,sewell of ,alabama1 ,ms4
 ,snchez1 ,mr4 ,larson of ,connecticut1 
,mr4 ,beyer1 ,mr4 ,pascrell1 and ,ms4   
,moore7 introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to permit 
legally married same-sex couples to     
amend their filing status for tax       
returns outside the statute of          
limitations4  #a4 ,short title ,this    
,act may be cited as the ,refund        
,equality ,act of #bjai4  #b4 ,extension
 of period of limitation for certain    
legally married couples  7a7 ,in general
 ,in the case of an individual first    
treated as married for purposes of the  
,internal ,revenue ,code of #aihf by the

 application of the holdings of ,revenue
 ,ruling #bjac-ag--  7#a7 if such       
individual filed a separate return for a
 taxable year ending before ,september  
#af1 #bjac1 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 filing1 the    
time prescribed by section              
#fjac7;b77#b77;,a7 for filing a joint   
return after filing a separate return   
shall not expire before 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 ,act1 and  7#b7 in
 the case of a joint return filed       
pursuant to paragraph 7#a7-- 7,a7 the   
period of limitation prescribed by      
section #feaa7;a7 of such ,code for any 
such taxable year 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 ,act1 and  7,b7 section            
#feaa7;b77#b7 shall not apply to any    
claim of credit or refund with respect  
to such return4  7b7 ,amendments1 etc4  
restricted to change in marital status  
,subsection 7a7 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 for purposes of the ,internal    
,revenue ,code of #aihf of the          
individual4