II 

116TH CONGRESS 

1ST SESSION S. 515 

To amend the Internal Revenue Code of 1986 to clarify that all provisions 

shall apply to legally married same-sex couples in the same manner 

as other married couples, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 14, 2019 

Mr. WYDEN (for himself, Mr. BENNET, Mr. WHITEHOUSE, Ms. CANTWELL, 

Mr. REED, Mr. LEAHY, Mr. MURPHY, Mr. VAN HOLLEN, Mrs. SHAHEEN, Mr. BLUMENTHAL, Mr. CASEY, Mr. CARPER, Ms. SMITH, Mr. 

KAINE, Mr. MARKEY, Mr. BOOKER, Mr. DURBIN, Ms. STABENOW, Mr. 

SANDERS, Mr. MENENDEZ, Mr. COONS, Mr. KING, Ms. BALDWIN, Ms. 

WARREN, Ms. KLOBUCHAR, Ms. CORTEZ MASTO, Ms. HIRONO, Ms. HASSAN, Mrs. FEINSTEIN, Mrs. MURRAY, Mr. SCHUMER, Mr. PETERS, Mr. 

JONES, Mr. BROWN, Mr. TESTER, Ms. HARRIS, Mr. HEINRICH, Mr. 

UDALL, Ms. DUCKWORTH, Mr. WARNER, Mr. CARDIN, Ms. ROSEN, Mr. 

MERKLEY, Mrs. GILLIBRAND, Mr. SCHATZ, Ms. SINEMA, and Mr. 

MANCHIN) introduced the following bill; which was read twice and referred to the Committee on Finance 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Equal Dignity for Mar3 ried Taxpayers Act of 2019’’. 

4 SEC. 2. RULES RELATING TO ALL LEGALLY MARRIED COU5 PLES. 

6 (a) IN GENERAL.—The Internal Revenue Code of 

7 1986 is amended— 

8 (1) in section 21(d)(2)— 

9 (A) by striking ‘‘HIMSELF’’ in the heading 

10 and inserting ‘‘SELF’’; and 

11 (B) by striking ‘‘any husband and wife’’ 

12 and inserting ‘‘any married couple’’; 

13 (2) in section 22(e)(1)— 

14 (A) by striking ‘‘husband and wife who 

15 live’’ and inserting ‘‘married couple who lives’’; 

16 and 

17 (B) by striking ‘‘the taxpayer and his 

18 spouse’’ and inserting ‘‘the taxpayer and the 

19 spouse of the taxpayer’’; 

20 (3) in section 38(c)(6)(A), by striking ‘‘husband 

21 or wife who files’’ and inserting ‘‘married individual 

22 who files’’; 

23 (4) in section 42(j)(5)(C), by striking clause (i) 

24 and inserting the following new clause: 

25 ‘‘(i) MARRIED COUPLE TREATED AS 1

26 PARTNER.—For purposes of subparagraph 


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1 (B), individuals married to one another 

2 (and their estates) shall be treated as 1 

3 partner.’’; 

4 (5) in section 62(b)(3)— 

5 (A) in subparagraph (A)— 

6 (i) by striking ‘‘husband and wife who 

7 lived apart’’ and inserting ‘‘married couple 

8 who lived apart’’; and 

9 (ii) by striking ‘‘the taxpayer and his 

10 spouse’’ and inserting ‘‘the taxpayer and 

11 the spouse of the taxpayer’’; and 

12 (B) in subparagraph (D), by striking ‘‘hus13 band and wife’’ and inserting ‘‘married couple’’; 

14 (6) in section 121— 

15 (A) in subsection (b)(2), by striking ‘‘hus16 band and wife who make’’ and inserting ‘‘mar17 ried couple who makes’’; and 

18 (B) in subsection (d)(1), by striking ‘‘hus19 band and wife make’’ and inserting ‘‘married 

20 couple makes’’; 

21 (7) in section 165(h)(4)(B), by striking ‘‘hus22 band and wife’’ and inserting ‘‘married couple’’; 

23 (8) in section 179(b)(4), by striking ‘‘a husband 

24 and wife filing’’ and inserting ‘‘individuals married 

25 to one another who file’’; 


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1 (9) in section 213(d)(8), by striking ‘‘status as 

2 husband and wife’’ and inserting ‘‘marital status’’; 

3 (10) in section 219(g)(4), in the matter pre4 ceding subparagraph (A), by striking ‘‘A husband 

5 and wife’’ and inserting ‘‘Married individuals’’; 

6 (11) in section 274(b)(2)(B), by striking ‘‘hus7 band and wife’’ and inserting ‘‘married couple’’; 

8 (12) in section 643(f), by striking ‘‘husband 

9 and wife’’ in the second sentence and inserting 

10 ‘‘married couple’’; 

11 (13) in section 761(f)— 

12 (A) in paragraph (1), by striking ‘‘husband 

13 and wife’’ and inserting ‘‘married couple’’; and 

14 (B) in paragraph (2)(A), by striking ‘‘hus15 band and wife’’ and inserting ‘‘married couple’’; 

16 (14) in section 911— 

17 (A) in subsection (b)(2), by striking sub18 paragraph (C) and inserting the following new 

19 subparagraph: 

20 ‘‘(C) TREATMENT OF COMMUNITY IN21 COME.—In applying subparagraph (A) with re22 spect to amounts received from services per23 formed by a married individual which are com24 munity income under community property laws 

25 applicable to such income, the aggregate 


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1 amount which may be excludable from the gross 

2 income of such individual and such individual’s 

3 spouse under subsection (a)(1) for any taxable 

4 year shall equal the amount which would be so 

5 excludable if such amounts did not constitute 

6 community income.’’; and 

7 (B) in subsection (d)(9)(A), by striking 

8 ‘‘where a husband and wife each have’’ and in9 serting ‘‘where both spouses have’’; 

10 (15) in section 1244(b)(2), by striking ‘‘a hus11 band and wife filing’’; 

12 (16) in section 1272(a)(2)(D), by striking 

13 clause (iii) and inserting the following new clause: 

14 ‘‘(iii) TREATMENT OF A MARRIED

15 COUPLE.—For purposes of this subpara16 graph, a married couple shall be treated as 

17 1 person. The preceding sentence shall not 

18 apply where the spouses lived apart at all 

19 times during the taxable year in which the 

20 loan is made.’’; 

21 (17) in section 1313(c)(1), by striking ‘‘hus22 band and wife’’ and inserting ‘‘spouses’’; 

23 (18) in section 1361(c)(1)(A)(i), by striking ‘‘a 

24 husband and wife’’ and inserting ‘‘a married cou25 ple’’; 


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1 (19) in section 2040(b), by striking ‘‘CERTAIN

2 JOINT INTERESTS OF HUSBAND AND WIFE’’ in the 

3 heading and inserting ‘‘CERTAIN JOINT INTERESTS

4 OF MARRIED COUPLE’’; 

5 (20) in section 2513— 

6 (A) by striking ‘‘GIFT BY HUSBAND OR

7 WIFE TO THIRD PARTY’’ in the heading and 

8 inserting ‘‘GIFT BY SPOUSE TO THIRD

9 PARTY’’; and 

10 (B) by striking paragraph (1) of sub11 section (a) and inserting the following new 

12 paragraph: 

13 ‘‘(1) IN GENERAL.—A gift made by one indi14 vidual to any person other than such individual’s 

15 spouse shall, for the purposes of this chapter, be 

16 considered as made one-half by the individual and 

17 one-half by such individual’s spouse, but only if at 

18 the time of the gift each spouse is a citizen or resi19 dent of the United States. This paragraph shall not 

20 apply with respect to a gift by an individual of an 

21 interest in property if such individual creates in the 

22 individual’s spouse a general power of appointment, 

23 as defined in section 2514(c), over such interest. For 

24 purposes of this section, an individual shall be con25 sidered as the spouse of another only if the indiVerDate Sep 11 2014 04:01 Feb 23, 2019 Jkt 089200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\S515.IS S515

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1 vidual is married to the individual’s spouse at the 

2 time of the gift and does not remarry during the re3 mainder of the calendar year.’’; 

4 (21) in section 2516— 

5 (A) by striking ‘‘Where a husband and 

6 wife enter’’ and inserting the following: 

7 ‘‘(a) IN GENERAL.—Where a married couple enters’’; 

8 and 

9 (B) by adding at the end the following new 

10 subsection: 

11 ‘‘(b) SPOUSE.—For purposes of this section, if the 

12 spouses referred to are divorced, wherever appropriate to 

13 the meaning of this section, the term ‘spouse’ shall read 

14 ‘former spouse’.’’; 

15 (22) in section 5733(d)(2), by striking ‘‘hus16 band or wife’’ and inserting ‘‘married individual’’; 

17 (23) in section 6013— 

18 (A) by striking ‘‘JOINT RETURNS OF IN19 COME TAX BY HUSBAND AND WIFE’’ in the 

20 heading and inserting ‘‘JOINT RETURNS OF

21 INCOME TAX BY A MARRIED COUPLE’’; 

22 (B) in subsection (a), in the matter pre23 ceding paragraph (1), by striking ‘‘husband and 

24 wife’’ and inserting ‘‘married couple’’; 


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1 (C) in subsection (a)(1), by striking ‘‘ei2 ther the husband or wife’’ and inserting ‘‘either 

3 spouse’’; 

4 (D) in subsection (a)(2)— 

5 (i) in the first sentence, by striking 

6 ‘‘husband and wife’’ and inserting 

7 ‘‘spouses’’; and 

8 (ii) in the second sentence, by striking 

9 ‘‘his taxable year’’ and inserting ‘‘such 

10 spouse’s taxable year’’; 

11 (E) in subsection (a)(3)— 

12 (i) in the first sentence, by striking 

13 ‘‘his executor or administrator’’ and insert14 ing ‘‘the decedent’s executor or adminis15 trator’’; 

16 (ii) in the first sentence, by striking 

17 ‘‘with respect to both himself and the dece18 dent’’ and inserting ‘‘with respect to both 

19 the surviving spouse and the decedent’’; 

20 and 

21 (iii) in the second sentence, by strik22 ing ‘‘constitute his separate return’’ and 

23 inserting ‘‘constitute the survivor’s sepa24 rate return’’; 


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1 (F) in subsection (b), by striking para2 graph (1) and inserting the following new para3 graph: 

4 ‘‘(1) IN GENERAL.—Except as provided in para5 graph (2), if an individual has filed a separate re6 turn for a taxable year for which a joint return 

7 could have been made by the individual and the indi8 vidual’s spouse under subsection (a) and the time 

9 prescribed by law for filing the return for such tax10 able year has expired, such individual and such 

11 spouse may nevertheless make a joint return for 

12 such taxable year. A joint return filed under this 

13 subsection shall constitute the return of the indi14 vidual and the individual’s spouse for such taxable 

15 year, and all payments, credits, refunds, or other re16 payments made or allowed with respect to the sepa17 rate return of either spouse for such taxable year 

18 shall be taken into account in determining the extent 

19 to which the tax based upon the joint return has 

20 been paid. If a joint return is made under this sub21 section, any election (other than the election to file 

22 a separate return) made by either spouse in a sepa23 rate return for such taxable year with respect to the 

24 treatment of any income, deduction, or credit of 

25 such spouse shall not be changed in the making of 


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1 the joint return where such election would have been 

2 irrevocable if the joint return had not been made. If 

3 a joint return is made under this subsection after 

4 the death of either spouse, such return with respect 

5 to the decedent can be made only by the decedent’s 

6 executor or administrator.’’; 

7 (G) in subsection (c), by striking ‘‘husband 

8 and wife’’ and inserting ‘‘spouses’’; 

9 (H) in subsection (d)(1), by striking ‘‘sta10 tus as husband and wife’’ and inserting ‘‘the 

11 marital status with respect to each other’’; 

12 (I) in subsection (d)(2), by striking ‘‘his 

13 spouse’’ and inserting ‘‘the spouse of the indi14 vidual’’; 

15 (J) in subsection (f)(2)(B), by striking 

16 ‘‘such individual, his spouse, and his estate 

17 shall be determined as if he were alive’’ and in18 serting ‘‘such individual, the individual’s 

19 spouse, and the individual’s estate shall be de20 termined as if the individual were alive’’; and 

21 (K) in subsection (f)(3)— 

22 (i) in subparagraph (A), by striking 

23 ‘‘for which he is entitled’’ and inserting 

24 ‘‘for which such member is entitled’’; and 


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1 (ii) in subparagraph (B), by striking 

2 ‘‘for which he is entitled’’ and inserting 

3 ‘‘for which such employee is entitled’’; 

4 (24) in section 6014(b), by striking ‘‘husband 

5 and wife’’ in the second sentence and inserting ‘‘a 

6 married couple’’; 

7 (25) in section 6017, by striking ‘‘husband and 

8 wife’’ and inserting ‘‘married couple’’; 

9 (26) in section 6096(a), by striking ‘‘of hus10 band and wife having’’ and inserting ‘‘reporting’’; 

11 (27) in section 6166(b)(2), by striking subpara12 graph (B) and inserting the following new subpara13 graph: 

14 ‘‘(B) CERTAIN INTERESTS HELD BY MAR15 RIED COUPLE.—Stock or a partnership interest 

16 which— 

17 ‘‘(i) is community property of a mar18 ried couple (or the income from which is 

19 community income) under the applicable 

20 community property law of a State, or 

21 ‘‘(ii) is held by a married couple as 

22 joint tenants, tenants by the entirety, or 

23 tenants in common, 

24 shall be treated as owned by 1 shareholder or 

25 1 partner, as the case may be.’’; 


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1 (28) in section 6212(b)(2)— 

2 (A) by striking ‘‘return filed by husband 

3 and wife’’ and inserting ‘‘return’’; and 

4 (B) by striking ‘‘his last known address’’ 

5 and inserting ‘‘the last known address of such 

6 spouse’’; 

7 (29) in section 7428(c)(2)(A), by striking ‘‘hus8 band and wife’’ and inserting ‘‘married couple’’; 

9 (30) in section 7701(a)— 

10 (A) by striking paragraph (17); and 

11 (B) in paragraph (38), by striking ‘‘hus12 band and wife’’ and inserting ‘‘married couple’’; 

13 and 

14 (31) in section 7872(f), by striking paragraph 

15 (7) and inserting the following new paragraph: 

16 ‘‘(7) MARRIED COUPLE TREATED AS 1 PER17 SON.—A married couple shall be treated as 1 per18 son.’’. 

19 (b) CONFORMING AMENDMENTS.— 

20 (1) The table of sections for subchapter B of 

21 chapter 12 of the Internal Revenue Code of 1986 is 

22 amended by striking the item relating to section 

23 2513 and inserting the following new item: 

‘‘Sec. 2513. Gift by spouse to third party.’’. 

24 (2) The table of sections for subpart B of part 

25 II of subchapter A of chapter 61 of such Code is 


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1 amended by striking the item relating to section 

2 6013 and inserting the following new item: 

‘‘Sec. 6013. Joint returns of income tax by a married couple.’’. 

3 SEC. 3. RULES RELATING TO THE GENDER OF SPOUSES, 

4 ETC. 

5 (a) IN GENERAL.—The following provisions of the In6 ternal Revenue Code of 1986 are each amended by strik7 ing ‘‘his spouse’’ each place it appears and inserting ‘‘the 

8 individual’s spouse’’: 

9 (1) Subsections (a)(1) and (d) of section 1. 

10 (2) Section 2(b)(2)(A). 

11 (3) Subsections (d)(1)(B) and (e)(3) of section 

12 21. 

13 (4) Section 36(c)(5). 

14 (5) Section 71(b)(1)(C). 

15 (6) Section 179(d)(2)(A). 

16 (7) Section 318(a)(1)(A)(i). 

17 (8) Section 408(d)(6). 

18 (9) Section 469(i)(5)(B)(ii). 

19 (10) Section 507(d)(2)(B)(iii). 

20 (11) Clauses (ii) and (iii) of section 

21 613A(c)(8)(D). 

22 (12) Section 672(e)(2). 

23 (13) Section 704(e)(2). 

24 (14) Subparagraphs (A) and (B)(ii) of section 

25 911(c)(3). 


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1 (15) Section 1235(c)(2). 

2 (16) Section 1563(e)(5). 

3 (17) Section 3121(b)(3)(B). 

4 (18) Section 4946(d). 

5 (19) Section 4975(e)(6). 

6 (20) Subparagraphs (A)(iv) and (B) of section 

7 6012(a)(1). 

8 (21) Section 7703(a). 

9 (b) CONFORMING AMENDMENTS.— 

10 (1) The following provisions of the Internal 

11 Revenue Code of 1986 are each amended by striking 

12 ‘‘his spouse’’ each place it appears and inserting 

13 ‘‘the taxpayer’s spouse’’: 

14 (A) Section 2(a)(2)(B). 

15 (B) Subparagraphs (B) and (C) of section 

16 2(b)(2). 

17 (C) Paragraphs (2) and (6)(A) of section 

18 21(e). 

19 (D) Section 36B(e)(1). 

20 (E) Section 63(e)(3)(B). 

21 (F) Section 86(c)(1)(C)(ii). 

22 (G) Section 105(c)(1). 

23 (H) Section 135(d)(3). 

24 (I) Section 151(b). 


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1 (J) Subsections (a) and (d)(7) of section 

2 213. 

3 (K) Section 1233(e)(2)(C). 

4 (L) Section 1239(b)(2). 

5 (M) Section 6504(2). 

6 (2) The following provisions of the Internal 

7 Revenue Code of 1986 are each amended by striking 

8 ‘‘his spouse’’ each place it appears and inserting 

9 ‘‘the employee’s spouse’’: 

10 (A) Section 132(m)(1). 

11 (B) Section 401(h)(6). 

12 (C) Section 3402(l)(3). 

13 (3) The following provisions of the Internal 

14 Revenue Code of 1986 are each amended by striking 

15 ‘‘his taxable year’’ each place it appears and insert16 ing ‘‘the individual’s taxable year’’: 

17 (A) Section 2(b)(1). 

18 (B) Section 7703(a)(1). 

19 (4) The following provisions of the Internal 

20 Revenue Code of 1986 are each amended by striking 

21 ‘‘his taxable year’’ each place it appears and insert22 ing ‘‘the taxpayer’s taxable year’’: 

23 (A) Subparagraphs (B) and (C) of section 

24 2(b)(2) (as amended by paragraph (1)(B)). 

25 (B) Section 63(f)(1)(A). 


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1 (5) The following provisions of the Internal 

2 Revenue Code of 1986 are each amended by striking 

3 ‘‘his home’’ and inserting ‘‘the individual’s home’’: 

4 (A) Section 2(b)(1)(A). 

5 (B) Section 21(e)(4)(A)(i). 

6 (C) Section 7703(b)(1). 

7 (6) The Internal Revenue Code of 1986, as 

8 amended by this section, is amended— 

9 (A) in section 2(a)(1)(A), by striking ‘‘his 

10 two taxable years’’ and inserting ‘‘the tax11 payer’s two taxable years’’; 

12 (B) in section 2(a)(1)(B), by striking ‘‘his 

13 home’’ and inserting ‘‘the taxpayer’s home’’; 

14 (C) in paragraphs (1)(A) and (2)(A) of 

15 section 63(f), by striking ‘‘for himself if he’’ 

16 both places it appears and inserting ‘‘for the 

17 taxpayer if the taxpayer’’; 

18 (D) in section 63(f)(4), by striking ‘‘his’’ 

19 both places it appears and inserting ‘‘the indi20 vidual’s’’; 

21 (E) in section 105(b)— 

22 (i) by striking ‘‘his spouse, his de23 pendents’’ and inserting ‘‘the taxpayer’s 

24 spouse, the taxpayer’s dependents’’; and 

25 (ii) by striking ‘‘by him’’; 


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1 (F) in the heading of section 119(a), by 

2 striking ‘‘, HIS SPOUSE, AND HIS DEPEND3 ENTS’’ and inserting ‘‘AND THE EMPLOYEE’S

4 SPOUSE AND DEPENDENTS’’; 

5 (G) in section 119(a), by striking ‘‘him, his 

6 spouse, or any of his dependents by or on be7 half of his employer’’ and inserting ‘‘the em8 ployee or the employee’s spouse or dependents 

9 by or on behalf of the employer of the em10 ployee’’; 

11 (H) in section 119(a)(2), by striking ‘‘his’’ 

12 both places it appears and inserting ‘‘the em13 ployee’s’’; 

14 (I) in section 119(d)(3)(B), by striking 

15 ‘‘his spouse, and any of his dependents’’ and in16 serting ‘‘the employee’s spouse, and any of the 

17 employee’s dependents’’; 

18 (J) in section 129(b)(2), by striking ‘‘him19 self’’ and inserting ‘‘the spouse’s self’’; 

20 (K) in section 170(b)(1)(F)(iii)— 

21 (i) by striking ‘‘his spouse’’ and in22 serting ‘‘the spouse of such donor’’; and 

23 (ii) by striking ‘‘his death or after the 

24 death of his surviving spouse if she’’ and 

25 inserting ‘‘the death of the donor or after 


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1 the death of the donor’s surviving spouse if 

2 such surviving spouse’’; 

3 (L) in section 213(c)(1)— 

4 (i) by striking ‘‘his estate’’ and insert5 ing ‘‘the estate of the taxpayer’’; and 

6 (ii) by striking ‘‘his death’’ and insert7 ing ‘‘the death of the taxpayer’’; 

8 (M) in section 213(d)(7), by striking ‘‘he’’ 

9 and inserting ‘‘the taxpayer’’; 

10 (N) in section 217(g)— 

11 (i) by striking ‘‘, his spouse, or his de12 pendents’’ in paragraph (2) and inserting 

13 ‘‘or the spouse or dependents of such mem14 ber’’; 

15 (ii) by striking ‘‘his dependents’’ in 

16 paragraph (3) and inserting ‘‘dependents’’; 

17 and 

18 (iii) by striking ‘‘his spouse’’ each 

19 place it appears in paragraph (3) and in20 serting ‘‘the member’s spouse’’; 

21 (O) in section 217(i)(3)(A), by striking 

22 ‘‘his’’; 

23 (P) in section 267(c), by striking ‘‘his’’ 

24 each place it appears and inserting ‘‘the individ25 ual’s’’; 


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1 (Q) in section 318(a)(1)(A)(ii), by striking 

2 ‘‘his’’ and inserting ‘‘the individual’s’’; 

3 (R) in section 402(l)(4)(D), by striking ‘‘, 

4 his spouse, and dependents’’ and inserting ‘‘and 

5 the spouse and dependents of such officer’’; 

6 (S) in section 415(l)(2)(B), by striking ‘‘, 

7 his spouse, or his dependents’’ and inserting 

8 ‘‘or the participant’s spouse or dependents’’; 

9 (T) in section 420(f)(6)(A), by striking 

10 ‘‘his covered spouse and dependents’’ each place 

11 it appears and inserting ‘‘the covered spouse 

12 and dependents of such retiree’’; 

13 (U) in section 424(d)(1), by striking ‘‘his’’ 

14 and inserting ‘‘the individual’s’’; 

15 (V) in section 544(a)(2), by striking ‘‘his’’ 

16 each place it appears and inserting ‘‘the individ17 ual’s’’; 

18 (W) in section 911(c)(3), by striking 

19 ‘‘him’’ each place it appears in subparagraphs 

20 (A) and (B)(ii) and inserting ‘‘the individual’’; 

21 (X) in section 1015(d)(3), by striking ‘‘his 

22 spouse’’ and inserting ‘‘the donor’s spouse’’; 

23 (Y) in section 1563(e)— 

24 (i) by striking ‘‘his children’’ both 

25 places it appears in paragraphs (5)(D) and 


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1 (6)(A) and inserting ‘‘the individual’s chil2 dren’’; and 

3 (ii) by striking ‘‘his parents’’ both 

4 places it appears in subparagraphs (A) and 

5 (B) of paragraph (6) and inserting ‘‘the 

6 individual’s parents’’; 

7 (Z) in section 1563(f)(2)(B), by striking 

8 ‘‘him’’ and inserting ‘‘the individual’’; 

9 (AA) in section 2012(c), by striking ‘‘his 

10 spouse’’ and inserting ‘‘the decedent’s spouse’’; 

11 (BB) in section 2032A(e)(10), by striking 

12 ‘‘his surviving spouse’’ and inserting ‘‘the dece13 dent’s surviving spouse’’; 

14 (CC) in section 2035(b)— 

15 (i) by striking ‘‘his estate’’ and insert16 ing ‘‘the decedent’s estate’’; and 

17 (ii) by striking ‘‘his spouse’’ and in18 serting ‘‘the decedent’s spouse’’; 

19 (DD) in subsections (a) and (b)(5) of sec20 tion 2056, by striking ‘‘his’’; 

21 (EE) in section 2523(b)— 

22 (i) by striking ‘‘(or his heirs or as23 signs) or such person (or his heirs or as24 signs)’’ in paragraph (1) and inserting 


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1 ‘‘(or the donor’s heirs or assigns) or such 

2 person (or such person’s heirs or assigns)’’; 

3 (ii) by striking ‘‘himself’’ in para4 graph (1) and inserting ‘‘the donor’s self’’; 

5 (iii) by striking ‘‘he’’ in paragraph (2) 

6 and inserting ‘‘the donor’’; and 

7 (iv) by striking ‘‘him’’ each place it 

8 appears in the matter following paragraph 

9 (2) and inserting ‘‘the donor’’; 

10 (FF) in section 2523(d), by striking ‘‘him11 self’’ and inserting ‘‘the donor’s self’’; 

12 (GG) in section 2523(e), by striking ‘‘his 

13 spouse’’ and inserting ‘‘the donor’s spouse’’; 

14 (HH) in section 3121(b)(3)— 

15 (i) by striking ‘‘his father’’ in sub16 paragraph (A) and inserting ‘‘the child’s 

17 father’’; 

18 (ii) by striking ‘‘his father’’ in sub19 paragraph (B) and inserting ‘‘the individ20 ual’s father’’; and 

21 (iii) by striking ‘‘his son’’ in subpara22 graph (B) and inserting ‘‘the individual’s 

23 son’’; 

24 (II) in section 3306(c)(5)— 


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1 (i) by striking ‘‘his son’’ and inserting 

2 ‘‘the individual’s son’’; and 

3 (ii) by striking ‘‘his father’’ and in4 serting ‘‘the child’s father’’; 

5 (JJ) in section 3402(l)— 

6 (i) by striking ‘‘he’’ each place it ap7 pears in paragraphs (2) and (3)(A) and in8 serting ‘‘the employee’’; and 

9 (ii) by striking ‘‘his taxable year’’ 

10 both places it appears in paragraph (3)(B) 

11 and inserting ‘‘the employee’s taxable 

12 year’’; 

13 (KK) in section 4905(a), by striking ‘‘his 

14 spouse’’ and inserting ‘‘such person’s spouse’’; 

15 (LL) in section 6046(c), by striking ‘‘his’’ 

16 both places it appears and inserting ‘‘the indi17 vidual’s’’; 

18 (MM) in section 6103(e)(1)(A)(ii), by 

19 striking ‘‘him’’ and inserting ‘‘the individual’’; 

20 (NN) in section 7448(a)(8), by striking 

21 ‘‘his death’’ and inserting ‘‘the individual’s 

22 death’’; 

23 (OO) in subsections (d), (m), and (n) of 

24 section 7448, by striking ‘‘his’’ each place it ap25 pears and inserting ‘‘the individual’s’’; 


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23 

•S 515 IS

1 (PP) in subsection (m) of section 7448, as 

2 so amended, by striking ‘‘he’’ each place it ap3 pears and inserting ‘‘such judge or special trial 

4 judge’’; and 

5 (QQ) in section 7448(q)— 

6 (i) by striking ‘‘his’’ both places it ap7 pears and inserting ‘‘such judge’s’’; and 

8 (ii) by striking ‘‘to bring himself’’ and 

9 inserting ‘‘to come’’. 

Æ 


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