,,ii #aahth ,,congress #ast ,session ,s4 #bbba ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #aj1 #bjbc ,mr4 ,wyden 7for himself1 ,ms4 ,collins1 ,mr4 ,carper1 ,mr4 ,king1 ,ms4 ,hirono1 ,mr4 ,durbin1 ,mr4 ,coons1 ,mrs4 ,murray1 ,ms4 ,cantwell1 ,ms4 ,klobuchar1 ,mr4 ,casey1 ,ms4 ,warren1 ,mr4 ,whitehouse1 ,mr4 ,schatz1 ,mr4 ,kaine1 ,mr4 ,booker1 ,ms4 ,cortez ,masto1 ,mr4 ,van ,hollen1 ,mr4 ,markey1 ,mr4 ,brown1 ,mr4 ,sanders1 ,ms4 ,baldwin1 ,mr4 ,schumer1 ,mr4 ,bennet1 ,mr4 ,blumenthal1 ,mr4 ,reed1 ,mr4 ,fetterman1 ,mr4 ,cardin1 ,mr4 ,menendez1 ,mr4 ,welch1 ,mr4 ,kelly1 ,mr4 ,merkley1 ,mr4 ,heinrich1 ,mr4 ,murphy1 ,mrs4 ,gillibrand1 ,ms4 ,duckworth1 ,ms4 ,stabenow1 ,mrs4 ,shaheen1 ,ms4 ,smith1 ,ms4 ,rosen1 ,mr4 ,warner1 ,mr4 ,hickenlooper1 ,mr4 ,peters1 ,mr4 ,padilla1 and ,mrs4 ,feinstein7 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 clarify that all provisions shall apply to legally married same-sex couples in the same manner as other married couples1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,equal ,dignity for ,married ,taxpayers ,act of #bjbc4 #b4 ,rules relating to all legally married couples 7a7 ,in general ,the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in section #ba7;d77#b7-- 7,a7 by striking himself in the heading and inserting self2 and 7,b7 by striking any husband and wife and inserting any married couple2 7#b7 in section #bb7;e77#a7-- 7,a7 by striking husband and wife who live and inserting married couple who lives2 and 7,b7 by striking the taxpayer and his spouse and inserting the taxpayer and the spouse of the taxpayer2 7#c7 in section #ch7;c77#f77;,a71 by striking husband or wife who files and inserting married individual who files2 7#d7 in section #db7;j77#e77;,c71 by striking clause 7i7 and inserting the following new clause3 7i7 ,married couple treated as #a partner ,for purposes of subparagraph 7,b71 individuals married to one another 7and their estates7 shall be treated as #a partner4 2 7#e7 in section #fb7;b77#c7-- 7,a7 in subparagraph 7,a7-- 7i7 by striking husband and wife who lived apart and inserting married couple who lived apart2 and 7ii7 by striking the taxpayer and his spouse and inserting the taxpayer and the spouse of the taxpayer2 and 7,b7 in subparagraph 7,d71 by striking husband and wife and inserting married couple2 7#f7 in section #aba-- 7,a7 in subsection 7b77#b71 by striking husband and wife who make and inserting married couple who makes2 and 7,b7 in subsection 7d77#a71 by striking husband and wife make and inserting married couple makes2 7#g7 in section #afe7;h77#d77;,b71 by striking husband and wife and inserting married couple2 7#h7 in section #agi7;b77#d71 by striking a husband and wife filing and inserting individuals married to one another who file2 7#i7 in section #bac7;d77#h71 by striking 7relating to determination of status as husband and wife72 7#aj7 in section #bai7;g77#d71 by striking ,a husband and wife and inserting ,married individuals2 7#aa7 in section #bgd7;b77#b77;,b71 by striking husband and wife and inserting married couple2 7#ab7 in section #fdc7;f71 by striking husband and wife in the second sentence and inserting married couple2 7#ac7 in section #gfa7;f7-- 7,a7 in paragraph 7#a71 by striking husband and wife and inserting married couple2 and 7,b7 in paragraph 7#b77;,a71 by striking husband and wife and inserting married couple2 7#ad7 in section #iaa-- 7,a7 in subsection 7b77#b71 by striking subparagraph 7,c7 and inserting the following new subparagraph3 7,c7 ,treatment of community income ,in applying subparagraph 7,a7 with respect to amounts received from services performed by a married individual which are community income under community property laws applicable to such income1 the aggregate amount which may be excludable from the gross income of such individual and such individual's spouse under subsection 7a77#a7 for any taxable year shall equal the amount which would be so excludable if such amounts did not constitute community income4 2 and 7,b7 in subsection 7d77#i77;,a71 by striking where a husband and wife each have and inserting where both spouses have2 7#ae7 in section #abdd7;b77#b71 by striking a husband and wife filing a joint return for such year under section #fjac and inserting a joint return2 7#af7 in section #abgb7;a77#b77;,d71 by striking clause 7iii7 and inserting after clause 7ii7 the following new clause3 7iii7 ,treatment of a married couple ,for purposes of this subparagraph1 a married couple shall be treated as #a person4 ,the preceding sentence shall not apply where the spouses lived apart at all times during the taxable year in which the loan is made4 2 7#ag7 in section #acac7;c77#a71 by striking husband and wife and inserting spouses2 7#ah7 in section #acfa7;c77#a77;,a77i71 by striking a husband and wife and inserting a married couple2 7#ai7 in section #bjdj7;b71 by striking ,certain joint interests of husband and wife in the heading and inserting ,certain joint interests of married couple2 7#bj7 in section #beac-- 7,a7 by striking ,gift by husband or wife to third party in the heading and inserting ,gift by one spouse to third party2 and 7,b7 by striking paragraph 7#a7 of subsection 7a7 and inserting before paragraph 7#b7 the following new paragraph3 7#a7 ,in general ,a gift made by one individual to any person other than such individual's spouse shall1 for the purposes of this chapter1 be considered as made one-half by the individual and one-half by such individual's spouse1 but only if at the time of the gift each spouse is a citizen or resident of the ,united ,states4 ,this paragraph shall not apply with respect to a gift by an individual of an interest in property if such individual creates in the individual's spouse a general power of appointment1 as defined in section #bead7;c71 over such interest4 ,for purposes of this section1 an individual shall be considered as the spouse of another only if the individual is married to the individual's spouse at the time of the gift and does not remarry during the remainder of the calendar year4 2 7#ba7 in section #beaf-- 7,a7 by striking his or her in paragraph 7#a72 7,b7 by striking ,where a husband and wife enter and inserting the following3 7a7 ,in general ,where a married couple enters 2 and 7,c7 by adding at the end the following new subsection3 7b7 ,spouse ,for purposes of this section1 if the spouses referred to are divorced1 wherever appropriate to the meaning of this section1 the term spouse shall read former spouse4 2 7#bb7 in section #egcc7;d71 by striking paragraph 7#b7 and inserting after paragraph 7#a7 the following new paragraph3 7#b7 a spouse succeeding to the business of a living spouse2 2 7#bc7 in section #fjac-- 7,a7 by striking ,joint returns of income tax by husband and wife in the heading and inserting ,joint returns of income tax by a married couple2 7,b7 in subsection 7a71 in the matter preceding paragraph 7#a71 by striking husband and wife and inserting married couple2 7,c7 in subsection 7a77#a71 by striking either the husband or wife and inserting either spouse2 7,d7 in subsection 7a77#b7-- 7i7 in the first sentence1 by striking husband and wife and inserting spouses2 and 7ii7 in the second sentence1 by striking his taxable year and inserting such spouse's taxable year2 7,e7 in subsection 7a77#c7-- 7i7 in the first sentence1 by striking his executor or administrator and inserting the decedent's executor or administrator2 7ii7 in the first sentence1 by striking with respect to both himself and the decedent and inserting with respect to both the surviving spouse and the decedent2 and 7iii7 in the second sentence1 by striking constitute his separate return and inserting constitute the survivor's separate return2 7,f7 in subsection 7b71 by striking paragraph 7#a7 and inserting the following new paragraph3 7#a7 ,in general ,except as provided in paragraph 7#b71 if 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 spouse under subsection 7a7 and the time prescribed by law for filing the return for such taxable year has expired1 such individual and such spouse may nevertheless make a joint return for such taxable year4 ,a joint return filed under this subsection shall constitute the return of the individual and the individual's spouse for such taxable year1 and all payments1 credits1 refunds1 or other repayments made or allowed with respect to the separate return of either spouse for such taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid4 ,if a joint return is made under this subsection1 any election 7other than the election to file a separate return7 made by either spouse in a separate return for such taxable year with respect to the treatment of any income1 deduction1 or credit of such spouse shall not be changed in the making of the joint return where such election would have been irrevocable if the joint return had not been made4 ,if a joint return is made under this subsection after the death of either spouse1 such return with respect to the decedent can be made only by the decedent's executor or administrator4 2 7,g7 in subsection 7c71 by striking husband and wife and inserting spouses2 7,h7 in subsection 7d77#a71 by striking as husband and wife and inserting as married2 7,i7 in subsection 7d77#b71 by striking his spouse and inserting the spouse of the individual2 7,j7 in subsection 7f77#b77;,b71 by striking such individual1 his spouse1 and his estate shall be determined as if he were alive and inserting such individual1 the individual's spouse1 and the individual's estate shall be determined as if the individual were alive2 and 7,k7 in subsection 7f77#c7-- 7i7 in subparagraph 7,a71 by striking for which he is entitled and inserting for which such member is entitled2 and 7ii7 in subparagraph 7,b71 by striking for which he is entitled and inserting for which such employee is entitled2 7#bd7 in section #fjad7;b71 by striking husband and wife in the second sentence and inserting a married couple2 7#be7 in section #fjag1 by striking husband and wife and inserting married couple2 7#bf7 in section #fjif7;a71 by striking of husband and wife having and inserting reporting2 7#bg7 in section #faff7;b77#b71 by striking subparagraph 7,b7 and inserting the following new subparagraph3 7,b7 ,certain interests held by married couple ,stock or a partnership interest which-- 7i7 is community property of a married couple 7or the income from which is community income7 under the applicable community property law of a ,state1 or 7ii7 is held by a married couple as joint tenants1 tenants by the entirety1 or tenants in common1 shall be treated as owned by #a shareholder or #a partner1 as the case may be4 2 7#bh7 in section #fbab7;b77#b7-- 7,a7 by striking return filed by husband and wife and inserting return2 and 7,b7 by striking his last known address and inserting the last known address of such spouse2 7#bi7 in section #gdbh7;c77#b77;,a71 by striking husband and wife and inserting married couple2 7#cj7 in section #ggja7;a7-- 7,a7 by striking paragraph 7#ag72 and 7,b7 in paragraph 7#ch71 by striking husband and wife and inserting married couple2 and 7#ca7 in section #ghgb7;f71 by striking paragraph 7#g7 and inserting the following new paragraph3 7#g7 ,married couple treated as #a person ,a married couple shall be treated as #a person4 4 7b7 ,conforming amendments 7#a7 ,the table of sections for subchapter ,b of chapter #ab of the ,internal ,revenue ,code of #aihf is amended by striking the item relating to section #beac and inserting the following new item3 ,sec4 #beac4 ,gift by one spouse to third party4 4 7#b7 ,the table of sections for subpart ,b of part ,,ii of subchapter ,a of chapter #fa of such ,code is amended by striking the item relating to section #fjac and inserting the following new item3 ,sec4 #fjac4 ,joint returns of income tax by a married couple4 4 #c4 ,rules relating to the gender of spouses1 etc 7a7 ,in general ,the following provisions of the ,internal ,revenue ,code of #aihf are each amended by striking his spouse each place it appears and inserting the individual's spouse3 7#a7 ,subsections 7a77#a7 and 7d7 of section #a4 7#b7 ,section #b7;b77#b77;,a74 7#c7 ,subsections 7d77#a77;,b7 and 7e77#c7 of section #ba4 7#d7 ,section #cf7;c77#e74 7#e7 ,section #ga7;b77#a77;,c74 7#f7 ,section #agi7;d77#b77;,a74 7#g7 ,section #cah7;a77#a77;,a77i74 7#h7 ,section #djh7;d77#f74 7#i7 ,section #dfi7;i77#e77;,b77ii74 7#aj7 ,section #ejg7;d77#b77;,b77iii74 7#aa7 ,clauses 7ii7 and 7iii7 of section #fac;,a7c77#h77;,d74 7#ab7 ,section #fgb7;e77#b74 7#ac7 ,section #gjd7;e77#b74 7#ad7 ,subparagraphs 7,a7 and 7,b77ii7 of section #iaa7;c77#c74 7#ae7 ,section #abce7;c77#b74 7#af7 ,section #aefc7;e77#e74 7#ag7 ,section #caba7;b77#c77;,b74 7#ah7 ,section #didf7;d74 7#ai7 ,section #dige7;e77#f74 7#bj7 ,subparagraphs 7,a77iv7 and 7,b7 of section #fjab7;a77#a74 7#ba7 ,section #ggjc7;a74 7b7 ,conforming amendments 7#a7 ,the following provisions of the ,internal ,revenue ,code of #aihf are each amended by striking his spouse each place it appears and inserting the taxpayer's spouse3 7,a7 ,section #b7;a77#b77;,b74 7,b7 ,subparagraphs 7,b7 and 7,c7 of section #b7;b77#b74 7,c7 ,paragraphs 7#b7 and 7#f77;,a7 of section #ba7;e74 7,d7 ,section #cf;,b7e77#a74 7,e7 ,section #fc7;e77#c77;,b74 7,f7 ,section #hf7;c77#a77;,c77ii74 7,g7 ,section #aje7;c77#a74 7,h7 ,section #ace7;d77#c74 7,i7 ,section #aea7;b74 7,j7 ,subsections 7a7 and 7d77#g7 of section #bac4 7,k7 ,section #abcc7;e77#b77;,c74 7,l7 ,section #abci7;b77#b74 7,m7 ,section #fejd7b74 7#b7 ,the following provisions of the ,internal ,revenue ,code of #aihf are each amended by striking his spouse each place it appears and inserting the employee's spouse3 7,a7 ,section #acb7m77#a74 7,b7 ,section #dja7;h77#f74 7,c7 ,section #cdjb7l77#c74 7#c7 ,the following provisions of the ,internal ,revenue ,code of #aihf are each amended by striking his taxable year each place it appears and inserting the individual's taxable year3 7,a7 ,section #b7;b77#a74 7,b7 ,section #ggjc7;a77#a74 7#d7 ,the following provisions of the ,internal ,revenue ,code of #aihf are each amended by striking his taxable year each place it appears and inserting the taxpayer's taxable year3 7,a7 ,subparagraphs 7,b7 and 7,c7 of section #b7;b77#b7 7as amended by paragraph 7#a77;,b774 7,b7 ,section #fc7;f77#a77;,a74 7#e7 ,the following provisions of the ,internal ,revenue ,code of #aihf are each amended by striking his home and inserting the individual's home3 7,a7 ,section #b7;b77#a77;,a74 7,b7 ,section #ba7;e77#d77;,a77i74 7,c7 ,section #ggjc7;b77#a74 7#f7 ,the ,internal ,revenue ,code of #aihf1 as amended by this section1 is amended-- 7,a7 in section #b7;a77#a77;,a71 by striking his two taxable years and inserting the taxpayer's two taxable years2 7,b7 in section #b7;a77#a77;,b71 by striking his home and inserting the taxpayer's home2 7,c7 in paragraphs 7#a77;,a7 and 7#b77;,a7 of section #fc7;f71 by striking for himself if he both places it appears and inserting for the taxpayer if the taxpayer2 7,d7 in section #fc7;f77#d71 by striking his both places it appears and inserting the individual's2 7,e7 in section #aje7;b7-- 7i7 by striking his spouse1 his dependents and inserting the taxpayer's spouse1 the taxpayer's dependents2 and 7ii7 by striking by him2 7,f7 in the heading of section #aai7;a71 by striking 1 his spouse1 and his dependents and inserting and the employee's spouse and dependents2 7,g7 in section #aai7;a71 by striking him1 his spouse1 or any of his dependents by or on behalf of his employer and inserting the employee or the employee's spouse or dependents by or on behalf of the employer of the employee2 7,h7 in section #aai7;a77#b71 by striking his both places it appears and inserting the employee's2 7,i7 in section #aai7;d77#c77;,b71 by striking his spouse1 and any of his dependents and inserting the employee's spouse1 and any of the employee's dependents2 7,j7 in section #abi7;b77#b71 by striking himself and inserting the spouse's self2 7,k7 in section #agj7;b77#a77;,f77iii7-- 7i7 by striking his spouse and inserting the spouse of such donor2 and 7ii7 by striking his death or after the death of his surviving spouse if she and inserting the death of the donor or after the death of the donor's surviving spouse if such surviving spouse2 7,l7 in section #bac7;c77#a7-- 7i7 by striking his estate and inserting the estate of the taxpayer2 and 7ii7 by striking his death and inserting the death of the taxpayer2 7,m7 in section #bac7;d77#g71 by striking he and inserting the taxpayer2 7,n7 in section #bag7;g7-- 7i7 by striking 1 his spouse1 or his dependents in paragraph 7#b7 and inserting or the spouse or dependents of such member2 7ii7 by striking his dependents in paragraph 7#c7 and inserting dependents2 and 7iii7 by striking his spouse each place it appears in paragraph 7#c7 and inserting the member's spouse2 7,o7 in section #bag7;i77#c77;,a71 by striking his2 7,p7 in section #bfg7;c71 by striking his each place it appears and inserting the individual's2 7,q7 in section #cah7;a77#a77;,a77ii71 by striking his and inserting the individual's2 7,r7 in section #djb7l77#d77;,d71 by striking 1 his spouse1 and dependents and inserting and the spouse and dependents of such officer2 7,s7 in section #dae7l77#b77;,b71 by striking 1 his spouse1 or his dependents and inserting or the participant's spouse or dependents2 7,t7 in section #dbj7;f77#f77;,a71 by striking his covered spouse and dependents each place it appears and inserting the covered spouse and dependents of such retiree2 7,u7 in section #dbd7;d77#a71 by striking his and inserting the individual's2 7,v7 in section #edd7;a77#b71 by striking his each place it appears and inserting the individual's2 7,w7 in section #iaa7;c77#c71 by striking him each place it appears in subparagraphs 7,a7 and 7,b77ii7 and inserting the individual2 7,x7 in section #ajae7;d77#c71 by striking his spouse and inserting the donor's spouse2 7,y7 in section #aefc7;e7-- 7i7 by striking his children both places it appears in paragraphs 7#e77;,d7 and 7#f77;,a7 and inserting the individual's children2 and 7ii7 by striking his parents both places it appears in subparagraphs 7,a7 and 7,b7 of paragraph 7#f7 and inserting the individual's parents2 7,z7 in section #aefc7;f77#b77;,b71 by striking him and inserting the individual2 7,,aa7 in section #bjab7;c71 by striking his spouse and inserting the decedent's spouse2 7,,bb7 in section #bjcb;,a7e77#aj71 by striking his surviving spouse and inserting the decedent's surviving spouse2 7,,cc7 in section #bjce7;b7-- 7i7 by striking his estate and inserting the decedent's estate2 and 7ii7 by striking his spouse and inserting the decedent's spouse2 7,,dd7 in subsections 7a7 and 7b77#e7 of section #bjef1 by striking his2 7,,ee7 in section #bebc7;b7-- 7i7 by striking 7or his heirs or assigns7 or such person 7or his heirs or assigns7 in paragraph 7#a7 and inserting 7or the donor's heirs or assigns7 or such person 7or such person's heirs or assigns72 7ii7 by striking himself in paragraph 7#a7 and inserting the donor's self2 7iii7 by striking he in paragraph 7#b7 and inserting the donor2 and 7iv7 by striking him each place it appears in the matter following paragraph 7#b7 and inserting the donor2 7,,ff7 in section #bebc7;d71 by striking himself and inserting the donor's self2 7,,gg7 in section #bebc7;e71 by striking his spouse and inserting the donor's spouse2 7,,hh7 in section #caba7;b77#c7-- 7i7 by striking his father in subparagraph 7,a7 and inserting the child's father2 7ii7 by striking his father in subparagraph 7,b7 and inserting the individual's father2 and 7iii7 by striking his son in subparagraph 7,b7 and inserting the individual's son2 7,,ii7 in section #ccjf7;c77#e7-- 7i7 by striking his son and inserting the individual's son2 and 7ii7 by striking his father and inserting the child's father2 7,,jj7 in section #cdjb7l7-- 7i7 by striking he each place it appears in paragraphs 7#b7 and 7#c77;,a7 and inserting the employee2 and 7ii7 by striking his taxable year both places it appears in paragraph 7#c77;,b7 and inserting the employee's taxable year2 7,,kk7 in section #dije7;a71 by striking his spouse and inserting such person's spouse2 7,,ll7 in section #fjdf7;c71 by striking his both places it appears and inserting the individual's2 7,,mm7 in section #fajc7;e77#a77;,a77ii71 by striking him and inserting the individual2 7,,nn7 in section #gddh7;a77#h71 by striking his death and inserting the individual's death2 7,,oo7 in subsections 7d7 and 7n7 of section #gddh1 by striking his each place it appears and inserting the individual's2 7,,pp7 in section #gddh7m77#a77;,a77i71 by striking he and inserting such judge or special trial judge2 and 7,,qq7 in section #gddh7q7-- 7i7 by striking his both places it appears and inserting such judge's2 and 7ii7 by striking to bring himself and inserting to come4