,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #aidj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bj1 #bjai,ms4   
,w>r5 7= h]self1 ,mr4 ,s*um]1 ,ms4      
,cantwell1 ,mr4 ,c>p]1 ,mr4 ,blum5?al1  
,ms4 ,hirono1 ,ms4 ,smi?1 ,ms4 ,baldw91 
,mrs4 ,%ahe51 ,mr4 ,m]kley1 ,mr4        
,murphy1 ,mr4 ,m>key1 ,mr4 ,s&]s1 ,mr4  
,book]1 ,ms4 ,h>ris1 ,mr4 ,durb91 ,ms4  
,hassan1 ,mr4 ,van ,holl51 ,mr4 ,re$1   
,mr4 ,coons1 ,mr4 ,:iteh\se1 ,ms4       
,cortez ,ma/o1 ,mrs4 ,fe9/e91 ,mr4      
,m55dez1 ,mr4 ,br[n1 ,ms4 ,duckwor?1    
,mrs4 ,gillibr&1 ,ms4 ,klobu*>1 ,mrs4   
,murray1 ,mr4 ,c>d91 ,mr4 ,ka9e1 ,mr4   
,w>n]1 ,mr4 ,pet]s1 ,mr4 ,he9ri*1 ,mr4  
,udall1 ,mr4 ,wyd51 ,mr4 ,casey1 ,mr4   
,b5net1 ,mr4 ,s*atz1 ,mr4 ,leahy1 ,ms4  
,ros51 ,ms4 ,/ab5[1 & ,mr4 ,te/]7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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 ,act2 &  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 ,act2 &  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