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S. 2014: Refund Equality Act of 2021


The text of the bill below is as of Jun 10, 2021 (Introduced).

Summary of this bill

“No union is more profound than marriage, for it embodies the highest ideals of love, fidelity, devotion, sacrifice, and family,” Supreme Court Justice Anthony Kennedy wrote — but he failed to mention that it can also entitle you to tax refunds.

Context

During the 2000s and early 2010s, as some states began legalizing same-sex marriage, marriage was still defined as between one man and one woman on a federal level. That created a discrepancy when it came to taxes: same-sex married couples in those states could file jointly for their state taxes, but were still required to file separately for their *federal *taxes.

In 2013, the Supreme Court resolved this discrepancy ...


II

117th CONGRESS

1st Session

S. 2014

IN THE SENATE OF THE UNITED STATES

June 10, 2021

(for herself, Mr. Schumer, Ms. Cantwell, Mr. Carper, Mr. Blumenthal, Ms. Hirono, Ms. Smith, Ms. Baldwin, Mrs. Shaheen, Mr. Merkley, Mr. Murphy, Mr. Markey, Mr. Sanders, Mr. Booker, Mr. Durbin, Mr. Van Hollen, Mr. Reed, Mr. Whitehouse, Ms. Cortez Masto, Mrs. Feinstein, Mr. Menendez, Mr. Brown, Ms. Duckworth, Mrs. Gillibrand, Ms. Klobuchar, Mrs. Murray, Mr. Cardin, Mr. Kaine, Mr. Warner, Mr. Peters, Mr. Wyden, Mr. Casey, Mr. Bennet, Mr. Schatz, Mr. Leahy, Ms. Rosen, Ms. Stabenow, Mr. Padilla, Mr. Warnock, and Mr. Tester) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations.

1.

Short title

This Act may be cited as the Refund Equality Act of 2021.

2.

Extension of period of limitation for certain legally married couples

(a)

In general

In the case of an individual first treated as married for purposes of the Internal Revenue Code of 1986 by the application of the holdings of Revenue Ruling 2013–17—

(1)

if such individual filed a return (other than a joint return) for a taxable year ending before September 16, 2013, 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 filing, such return shall be treated as a separate return within the meaning of section 6013(b) of such Code and the time prescribed by section 6013(b)(2)(A) for filing a joint return after filing a separate return shall not expire before the date prescribed by law (including extensions) for filing the return of tax for the taxable year that includes the date of the enactment of this Act; and

(2)

in the case of a joint return filed pursuant to paragraph (1)—

(A)

the period of limitation prescribed by section 6511(a) of such Code for any such taxable year shall be extended until the date prescribed by law (including extensions) for filing the return of tax for the taxable year that includes the date of the enactment of this Act; and

(B)

section 6511(b)(2) shall not apply to any claim of credit or refund with respect to such return.

(b)

Amendments, etc. restricted to change in marital status

Subsection (a) shall apply only with respect to amendments to the return of tax, and claims for credit or refund, relating to a change in the marital status for purposes of the Internal Revenue Code of 1986 of the individual.