summary
Introduced
06/26/2025
06/26/2025
In Committee
06/26/2025
06/26/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to clarify that all provisions shall apply to legally married samesex couples in the same manner as other married couples.
AI Summary
This bill seeks to update the Internal Revenue Code of 1986 to ensure that legally married same-sex couples are treated identically to other married couples for tax purposes. The legislation makes comprehensive changes across numerous sections of the tax code, systematically replacing gendered language like "husband and wife" with gender-neutral terms such as "married couple" or "spouse". The bill removes outdated references that implied marriage was only between a man and a woman, effectively ensuring equal tax treatment regardless of the spouses' gender. Key changes include modifications to joint tax return rules, provisions about community property, gift taxation, and numerous other sections that previously used heteronormative language. By updating language throughout the tax code, the bill aims to provide full legal recognition and equivalent tax rights to same-sex married couples, eliminating any potential discrimination in tax treatment based on sexual orientation. These changes would standardize tax code language to reflect modern marriage equality principles, ensuring that all legally married couples are treated consistently under federal tax law.
Committee Categories
Budget and Finance
Sponsors (45)
Ron Wyden (D)*,
Angela Alsobrooks (D),
Tammy Baldwin (D),
Michael Bennet (D),
Richard Blumenthal (D),
Lisa Blunt Rochester (D),
Cory Booker (D),
Maria Cantwell (D),
Susan Collins (R),
Chris Coons (D),
Catherine Cortez Masto (D),
Tammy Duckworth (D),
Dick Durbin (D),
John Fetterman (D),
Kirsten Gillibrand (D),
Martin Heinrich (D),
John Hickenlooper (D),
Mazie Hirono (D),
Tim Kaine (D),
Mark Kelly (D),
Andy Kim (D),
Angus King (I),
Amy Klobuchar (D),
Ben Ray Luján (D),
Ed Markey (D),
Jeff Merkley (D),
Chris Murphy (D),
Patty Murray (D),
Jon Ossoff (D),
Alex Padilla (D),
Gary Peters (D),
Jack Reed (D),
Jacky Rosen (D),
Bernie Sanders (I),
Brian Schatz (D),
Adam Schiff (D),
Chuck Schumer (D),
Jeanne Shaheen (D),
Elissa Slotkin (D),
Tina Smith (D),
Chris Van Hollen (D),
Mark Warner (D),
Elizabeth Warren (D),
Peter Welch (D),
Sheldon Whitehouse (D),
Last Action
Read twice and referred to the Committee on Finance. (on 06/26/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/119th-congress/senate-bill/2178/all-info |
| BillText | https://www.congress.gov/119/bills/s2178/BILLS-119s2178is.pdf |
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