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, and for other purposes.
AI Summary
This bill amends the Internal Revenue Code to update language related to marriage, ensuring that all tax provisions apply equally to same-sex married couples and opposite-sex married couples. The bill makes comprehensive changes across numerous sections of the tax code, replacing gendered terms like "husband and wife" with gender-neutral language such as "married couple" or "spouses". These modifications systematically update references to marriage throughout the tax code, removing outdated terminology and ensuring that legally married same-sex couples receive identical tax treatment as other married couples. The changes affect a wide range of tax provisions, including joint filing rules, gift tax provisions, community property treatment, and various other sections that previously used gender-specific language. By making these technical amendments, the bill aims to provide equal dignity and treatment for all legally married couples under federal tax law, regardless of the gender of the spouses.
Committee Categories
Budget and Finance
Sponsors (77)
Becca Balint (D)*,
Wesley Bell (D),
Don Beyer (D),
Suzanne Bonamici (D),
Salud Carbajal (D),
André Carson (D),
Greg Casar (D),
Sean Casten (D),
Kathy Castor (D),
Joaquin Castro (D),
Judy Chu (D),
Yvette Clarke (D),
Emanuel Cleaver (D),
Angie Craig (D),
Jasmine Crockett (D),
Sharice Davids (D),
Danny Davis (D),
Suzan DelBene (D),
Lloyd Doggett (D),
Adriano Espaillat (D),
Lizzie Fletcher (D),
Valerie Foushee (D),
Maxwell Frost (D),
Robert Garcia (D),
Sylvia Garcia (D),
Chuy García (D),
Josh Gottheimer (D),
Jahana Hayes (D),
Val Hoyle (D),
Sara Jacobs (D),
Pramila Jayapal (D),
Hank Johnson (D),
Julie Johnson (D),
Sydney Kamlager-Dove (D),
Bill Keating (D),
Raja Krishnamoorthi (D),
Greg Landsman (D),
Summer Lee (D),
Zoe Lofgren (D),
Stephen Lynch (D),
Seth Magaziner (D),
Doris Matsui (D),
Jenn McClellan (D),
Betty McCollum (D),
Jim McGovern (D),
LaMonica McIver (D),
Rob Menendez (D),
Gwen Moore (D),
Joe Morelle (D),
Seth Moulton (D),
Kevin Mullin (D),
Eleanor Holmes Norton (D),
Frank Pallone (D),
Jimmy Panetta (D),
Chellie Pingree (D),
Mark Pocan (D),
Delia Ramirez (D),
Jamie Raskin (D),
Andrea Salinas (D),
Mary Gay Scanlon (D),
Jan Schakowsky (D),
Hillary Scholten (D),
Brad Sherman (D),
Lateefah Simon (D),
Adam Smith (D),
Darren Soto (D),
Haley Stevens (D),
Mark Takano (D),
Shri Thanedar (D),
Dina Titus (D),
Rashida Tlaib (D),
Jill Tokuda (D),
Paul Tonko (D),
Ritchie Torres (D),
Juan Vargas (D),
Debbie Wasserman Schultz (D),
Nikema Williams (D),
Last Action
Referred to the House Committee on Ways and Means. (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/house-bill/4157/all-info |
| BillText | https://www.congress.gov/119/bills/hr4157/BILLS-119hr4157ih.pdf |
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