Text of US SB 2197 (2025)

II 119TH CONGRESS 1ST SESSION S. 2197 To permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations. IN THE SENATE OF THE UNITED STATES JUNE 26 (legislative day, JUNE 24), 2025 Ms. WARREN (for herself, Ms. COLLINS, Mr. BENNET, Ms. BLUNT ROCH- ESTER, Ms. CANTWELL, Mr. COONS, Ms. DUCKWORTH, Mrs. GILLI- BRAND, Mr. HICKENLOOPER, Mr. KAINE, Mr. KELLY, Mr. MARKEY, Mr. MERKLEY, Mr. PADILLA, Mr. REED, Mrs. SHAHEEN, Ms. SMITH, Ms. SLOTKIN, Mr. VAN HOLLEN, Mr. WYDEN, Ms. CORTEZ MASTO, Mr. BOOKER, Mr. HEINRICH, Mr. KING, Mr. KIM, Mrs. MURRAY, Ms. ROSEN, Mr. FETTERMAN, Mr. WHITEHOUSE, Ms. ALSOBROOKS, Ms. BALDWIN, Mr. GALLEGO, Mr. LUJA´N, Mr. SANDERS, Mr. WARNER, Mr. BLUMENTHAL, Mr. SCHIFF, Mr. WELCH, Mr. DURBIN, Ms. HIRONO, Mr. PETERS, Mr. SCHUMER, Ms. KLOBUCHAR, Mr. SCHATZ, and Mr. MUR- PHY) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Refund Equality Act 4 of 2025’’. 5 VerDate Sep 11 2014 18:47 Jul 15, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2197.IS S2197 ssavage on LAPJG3WLY3PROD with BILLS 2 •S 2197 IS SEC. 2. EXTENSION OF PERIOD OF LIMITATION FOR CER- 1 TAIN LEGALLY MARRIED COUPLES. 2 (a) IN GENERAL.—In the case of an individual first 3 treated as married for purposes of the Internal Revenue 4 Code of 1986 by the application of the holdings of Rev- 5 enue Ruling 2013–17— 6 (1) if such individual filed a return (other than 7 a joint return) for a taxable year ending before Sep- 8 tember 16, 2013, for which a joint return could have 9 been made by the individual and the individual’s 10 spouse but for the fact that such holdings were not 11 effective at the time of filing, such return shall be 12 treated as a separate return within the meaning of 13 section 6013(b) of such Code and the time pre- 14 scribed by section 6013(b)(2)(A) for filing a joint re- 15 turn after filing a separate return shall not expire 16 before the date prescribed by law (including exten- 17 sions) for filing the return of tax for the taxable 18 year that includes the date of the enactment of this 19 Act; and 20 (2) in the case of a joint return filed pursuant 21 to paragraph (1)— 22 (A) the period of limitation prescribed by 23 section 6511(a) of such Code for any such tax- 24 able year shall be extended until the date pre- 25 scribed by law (including extensions) for filing 26 VerDate Sep 11 2014 18:47 Jul 15, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S2197.IS S2197 ssavage on LAPJG3WLY3PROD with BILLS 3 •S 2197 IS the return of tax for the taxable year that in- 1 cludes the date of the enactment of this Act; 2 and 3 (B) section 6511(b)(2) shall not apply to 4 any claim of credit or refund with respect to 5 such return. 6 (b) AMENDMENTS, ETC. RESTRICTED TO CHANGE IN 7 MARITAL STATUS.—Subsection (a) shall apply only with 8 respect to amendments to the return of tax, and claims 9 for credit or refund, relating to a change in the marital 10 status for purposes of the Internal Revenue Code of 1986 11 of the individual. 12 Æ VerDate Sep 11 2014 18:47 Jul 15, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S2197.IS S2197 ssavage on LAPJG3WLY3PROD with BILLS