DESCRIPTION OF H.R. 3299,

THE “PROMOTING RESPECT FOR INDIVIDUALS’

DIGNITY AND EQUALITY ACT OF 2019”

Scheduled for Markup

by the

HOUSE COMMITTEE ON WAYS AND MEANS

on June 20, 2019

Prepared by the Staff

of the

JOINT COMMITTEE ON TAXATION

June 18, 2019

JCX-26-19
CONTENTS

Page

INTRODUCTION .......................................................................................................................... 1

1. Extension of period of limitation for certain legally married couples.......................... 2

2. Rules relating to all legally married couples................................................................ 4
1

INTRODUCTION

The House Committee on Ways and Means has scheduled a committee markup of 

H.R. 3299, the “Promoting Respect for Individuals’ Dignity and Equality Act of 2019.” This 

document,1 prepared by the staff of the Joint Committee on Taxation, provides a description of 

the bill.

 1

 This document may be cited as follows: Joint Committee on Taxation, Description of H.R. 3299, the 

“Promoting Respect for Individuals’ Dignity and Equity Act of 2019” (JCX-26-19), June 18, 2019. This document 

can also be found on the Joint Committee on Taxation website at www.jct.gov. All section references herein are to 

the Internal Revenue Code of 1986, as amended (the “Code”), unless otherwise stated.
2

1. Extension of period of limitation for certain legally married couples

Present Law

Statute of limitations on credit or refund

In general, a taxpayer must file a claim for credit or refund within three years of the filing 

of the tax return or within two years of the payment of the tax, whichever expires later (if no tax 

return is filed, the two-year limit applies).2 A claim for credit or refund that is not filed within 

these time periods is rejected as untimely. In addition, the amount of credit or refund is limited 

to the portion of tax paid within the three-year period (plus any filing extension) or the two-year 

period, as applicable, immediately preceding the filing of the claim.3

Limitation on filing a joint return after filing a separate return

An individual filing a separate return for a tax year for which the individual and the 

individual’s spouse could have filed a joint return may file a joint return amending the prior 

separate return for the tax year after the due date for filing the return has passed.4 However, an 

individual cannot elect to file a joint return after having filed a separate return more than three 

years after the due date of the return (without regard to any extensions) for the applicable tax 

year.5

Federal tax treatment of same-sex marriage

Prior to the Supreme Court’s decision in United States v. Windsor,

6 section 3 of the 

Defense of Marriage Act (DOMA)7 prohibited the IRS from recognizing same-sex marriages for 

purposes of the provisions of the Code that refer to the marital status of the taxpayer and convey 

benefits upon such status. In Windsor, the Supreme Court held that section 3 of DOMA was 

unconstitutional because it violated principles of equal protection.

Following the Windsor decision, the IRS issued Revenue Ruling 2013-178 (the “Revenue 

Ruling”), which provided guidance on the effect of the Windsor decision on the IRS’s 

interpretation of the provisions of the Code that refer to a taxpayer’s marital status. In the 

Revenue Ruling, the IRS recognized the validity of same-sex marriages that were lawful in the 

 2 Sec. 6511(a).

3 Sec. 6511(b)(2).

4 Sec. 6013(b)(1).

5 Sec. 6013(b)(2).

6 570 U.S. 744 (2013).

7 1 U.S.C. sec. 7.

8 2013-38 I.R.B. 201.
3

State where they occurred. In particular, the Revenue Ruling made three specific holdings for 

Federal tax purposes:

1. The terms “spouse,” “husband and wife,” “husband,” and “wife” include an individual 

married to a person of the same sex if the individuals are lawfully married under State

law, and the term “marriage” includes such a marriage between individuals of the 

same sex.

2. The IRS adopts a general rule recognizing a marriage of same-sex individuals that was 

validly entered into in a State whose laws authorize the marriage of two individuals of 

the same sex even if the married couple is domiciled in a State that does not recognize 

the validity of same-sex marriages.

3. The terms “spouse,” “husband and wife,” “husband,” and “wife” do not include 

individuals (whether of the opposite sex or the same sex) who have entered into a 

registered domestic partnership, civil union, or other similar formal relationship 

recognized under State law that is not denominated as a marriage under the laws of 

that State, and the term “marriage” does not include such formal relationships.

The Revenue Ruling allowed affected taxpayers to rely on the ruling for purposes of 

filing original returns, amended returns, adjusted returns, or claims for credit or refund resulting 

from its holdings but only if the applicable limitations period for filing such claims had not 

expired. The holdings of Revenue Ruling 2013-17 were applied prospectively as of 

September 16, 2013. Thus, taxpayers lawfully married under State law during tax years for 

which the statute of limitations was closed as of September 16, 2013, could not claim the tax 

benefits of Federal recognition of same-sex marriage. Massachusetts and several other States 

legalized same-sex marriage during years for which the statute of limitations generally was 

closed as of September 16, 2013. Accordingly, some lawfully married same-sex couples were 

not able to claim Federal tax benefits associated with their marital status for all tax years for 

which they were lawfully married.

Description of Proposal

Under the proposal, lawfully married same-sex couples may file amended returns and 

claims for credit or refund for tax years for which the statute of limitations for such claims has 

expired, so long as the claims relate to a change in marital status. The extended statute of 

limitations for newly-filed joint returns expires on the filing date (including extensions) of the 

return for the tax year that includes the date of enactment of the proposal. In addition, the 

limitation on the dollar amounts recoverable is made inapplicable for newly-filed joint returns. 

Effective Date

The proposal is effective on the date of enactment.
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2. Rules relating to all legally married couples, and rules relating to the gender of spouses, 

etc.

Present Law

The Code contains a number of provisions that apply to married couples. While these 

provisions apply to both opposite-sex and same-sex married couples,9 they generally refer to 

“husband and wife” or otherwise used gendered language in describing the couple or one or both 

spouses.

For example, the Code allows taxpayers to claim a nonrefundable child and dependent 

care credit, for which the allowable credit is an applicable percentage of employment-related 

expenses. For purposes of this credit, qualifying expenses are limited by the earned income of 

the taxpayer. A special rule applies in the case of married couples:

Section 21(d)(2). Special rule for spouse who is a student or incapable of caring for 

himself. In the case of a spouse who is a student or a qualifying individual described in 

subsection (b)(1)(C), for purposes of the paragraph (1), such spouse shall be deemed for 

each month during which such spouse is a full-time student at an educational institution, 

or is such a qualifying individual, to be gainfully employed and to have earned income of 

not less than—

(A) $250 if subsection (c)(1) applies for the taxable year, or

(B) $500 if subsection (c)(2) applies for the taxable year.

In the case of any husband and wife, this paragraph shall apply with respect to only one 

spouse for any one month.

Description of Proposals

The proposals would amend the Code so that provisions that apply to married couples use 

gender-neutral language, by changing terms such as “husband and wife” or other gendered 

language.

For example, with respect to section 21(d)(2), quoted above, the proposal would change 

“himself” to “self” and “husband and wife” to “any married couple.”

Effective Date

The proposals are effective on the date of enactment.

 9

 Rev. Rul. 2013-17. For a full description of Revenue Ruling 2013-17, see discussion above.