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 permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations.
AI Summary
This bill addresses tax filing rights for legally married same-sex couples by allowing them to amend past tax returns outside the standard statute of limitations. Specifically, the bill enables individuals who were legally married but could not file joint tax returns before September 16, 2013 (due to federal restrictions) to now file amended joint returns for those previous tax years. The bill extends the typical time limit for filing tax amendments and claims for tax credits or refunds related to marital status changes. It references Revenue Ruling 2013-17, which was a pivotal IRS ruling that recognized same-sex marriages for federal tax purposes following the landmark Supreme Court Windsor decision. Importantly, the bill provides a window for these couples to retroactively file joint tax returns and potentially receive refunds or tax credits they were previously ineligible to claim, effectively providing a form of tax equity for same-sex married couples who were legally married but constrained by previous federal tax policies.
Committee Categories
Budget and Finance
Sponsors (47)
Elizabeth Warren (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),
Ruben Gallego (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),
Raphael Warnock (D),
Peter Welch (D),
Sheldon Whitehouse (D),
Ron Wyden (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/2197/all-info |
| BillText | https://www.congress.gov/119/bills/s2197/BILLS-119s2197is.pdf |
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