,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #cbid  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ad1 #bjai,ms4  
,judy ,*u ( ,cali=nia 7= h]self1 ,mr4   
,danny ,k4 ,davis ( ,ill9ois1 ,mr4      
,panetta1 ,mr4 ,suozzi1 ,mr4 ,higg9s (  
,new ,york1 ,mr4 ,gomez1 ,mr4 ,blum5au]1
 ,ms4 ,del,bene1 ,mr4 ,doggett1 ,ms4    
,sewell ( ,alabama1 ,ms4 ,sn*ez1 ,mr4   
,l>son ( ,connecticut1 ,mr4 ,bey]1 ,mr4 
,pascrell1 & ,ms4 ,moore7 introduc$ !   
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to p]mit legally m>ri$ same-sex c\ples 
to am5d _! fil+ /atus = tax returns     
outside ! /atute ( limitations4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,refund ,equality ,act ( #bjai4  #b4    
,ext5sion ( p]iod ( limitation = c]ta9  
legally m>ri$ c\ples  7a7 ,9 g5]al ,9 ! 
case ( an individual fir/ treat$ z m>ri$
 = purposes ( ! ,int]nal ,rev5ue ,code (
 #aihf by ! application ( ! hold+s (    
,rev5ue ,rul+ #bjac-ag--  7#a7 if su*   
individual fil$ a sep>ate return = a    

taxable ye> end+ be=e ,septemb] #af1    
#bjac1 = :i* a jo9t return c\ld h be5   
made by ! individual & ! individual's   
sp\se b = ! fact t su* hold+s 7 n       
effective at ! "t ( fil+1 ! "t prescrib$
 by section #fjac7;b77#b77;,a7 = fil+ a 
jo9t return aft] fil+ a sep>ate return  
%all n expire be=e ! date prescrib$ by  
law 7includ+ ext5sions7 = fil+ ! return 
( tax = ! taxable ye> t includes ! date 
( ! enactm5t ( ?is ,act1 &  7#b7 9 !    
case ( a jo9t return fil$ pursuant to   
p>agraph 7#a7-- 7,a7 ! p]iod (          
limitation prescrib$ by section         
#feaa7;a7 ( su* ,code = any su* taxable 
ye> %all be ext5d$ until ! date         
prescrib$ by law 7includ+ ext5sions7 =  
fil+ ! return ( tax = ! taxable ye> t   
includes ! date ( ! enactm5t ( ?is ,act1
 &  7,b7 section #feaa7;b77#b7 %all n   
apply to any claim ( cr$it or refund )  
respect to su* return4  7b7 ,am5dm5ts1  
etc4 re/rict$ to *ange 9 m>ital /atus   
,subsection 7a7 %all apply only )       
respect to am5dm5ts to ! return ( tax1 &

 claims = cr$it or refund1 relat+ to a  
*ange 9 ! m>ital /atus = purposes ( !   
,int]nal ,rev5ue ,code ( #aihf ( !      
individual4