summary
Introduced
06/20/2019
06/20/2019
In Committee
06/20/2019
06/20/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
116th Congress
Bill Summary
A bill 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, allows legally married same-sex couples to amend their tax returns to file as married filing jointly, even if the original returns were filed outside the normal statute of limitations. Specifically, the bill extends the period for filing amended joint returns for couples who were previously treated as unmarried due to the non-recognition of same-sex marriages, and also extends the period for claiming refunds or credits related to the change in marital status.
Committee Categories
Budget and Finance
Sponsors (43)
Elizabeth Warren (D)*,
Tammy Baldwin (D),
Michael Bennet (D),
Richard Blumenthal (D),
Cory Booker (D),
Sherrod Brown (D),
Maria Cantwell (D),
Ben Cardin (D),
Tom Carper (D),
Bob Casey (D),
Chris Coons (D),
Catherine Cortez Masto (D),
Tammy Duckworth (D),
Dick Durbin (D),
Dianne Feinstein (D),
Kirsten Gillibrand (D),
Kamala Harris (D),
Maggie Hassan (D),
Martin Heinrich (D),
Mazie Hirono (D),
Tim Kaine (D),
Amy Klobuchar (D),
Patrick Leahy (D),
Ed Markey (D),
Bob Menendez (D),
Jeff Merkley (D),
Chris Murphy (D),
Patty Murray (D),
Gary Peters (D),
Jack Reed (D),
Jacky Rosen (D),
Bernie Sanders (I),
Brian Schatz (D),
Chuck Schumer (D),
Jeanne Shaheen (D),
Tina Smith (D),
Debbie Stabenow (D),
Jon Tester (D),
Tom Udall (D),
Chris Van Hollen (D),
Mark Warner (D),
Sheldon Whitehouse (D),
Ron Wyden (D),
Last Action
Read twice and referred to the Committee on Finance. (on 06/20/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://www.congress.gov/bill/116th-congress/senate-bill/1940/all-info | 06/21/2019 |
| BillText | https://www.congress.gov/116/bills/s1940/BILLS-116s1940is.pdf | 06/28/2019 |
| Bill | https://www.congress.gov/116/bills/s1940/BILLS-116s1940is.pdf.pdf | 06/28/2019 |
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