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Bill > HR3294


US HR3294

US HR3294
Refund Equality Act of 2019


summary

Introduced
06/14/2019
In Committee
06/14/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

To permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations. This bill amends the Internal Revenue Code to permit legally married same sex couples to amend their tax returns to file as married filing jointly for returns outside of the statute of limitations.

AI Summary

This bill, the Refund Equality Act of 2019, amends the Internal Revenue Code to allow legally married same-sex couples to amend their tax returns to file as married filing jointly, even if the returns are outside the normal statute of limitations. Specifically, the bill extends the time period for these couples to file joint returns and claim related tax credits or refunds, without the usual time restrictions. This change is intended to address the situation where same-sex couples were previously unable to file joint returns due to the lack of legal recognition of their marriages before 2013.

Committee Categories

Budget and Finance

Sponsors (16)

Last Action

Referred to the House Committee on Ways and Means. (on 06/14/2019)

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