June 26 (legislative day, June 24), 2025
Ms. Warren (for herself, Ms. Collins, Mr. Bennet, Ms. Blunt Rochester, Ms. Cantwell, Mr. Coons, Ms. Duckworth, Mrs. Gillibrand, Mr. Hickenlooper, Mr. Kaine, Mr. Kelly, Mr. Markey, Mr. Merkley, Mr. Padilla, Mr. Reed, Mrs. Shaheen, Ms. Smith, Ms. Slotkin, Mr. Van Hollen, Mr. Wyden, Ms. Cortez Masto, Mr. Booker, Mr. Heinrich, Mr. King, Mr. Kim, Mrs. Murray, Ms. Rosen, Mr. Fetterman, Mr. Whitehouse, Ms. Alsobrooks, Ms. Baldwin, Mr. Gallego, Mr. Luján, Mr. Sanders, Mr. Warner, Mr. Blumenthal, Mr. Schiff, Mr. Welch, Mr. Durbin, Ms. Hirono, Mr. Peters, Mr. Schumer, Ms. Klobuchar, Mr. Schatz, and Mr. Murphy) introduced the following bill; which was read twice and referred to the Committee on Finance
To permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the Refund Equality Act of 2025
.
Sec. 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.