I 

116TH CONGRESS 

1ST SESSION H. R. 1244 

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 HOUSE OF REPRESENTATIVES 

FEBRUARY 14, 2019 

Mr. LEVIN of Michigan (for himself, Mr. BERA, Mr. BEYER, Mr. BLUMENAUER, Ms. BONAMICI, Mr. BRENDAN F. BOYLE of Pennsylvania, Ms. 

BROWNLEY of California, Mr. CARSON of Indiana, Mr. CARTWRIGHT, Ms. 

JUDY CHU of California, Mr. CICILLINE, Mr. CISNEROS, Ms. CLARK of 

Massachusetts, Ms. CLARKE of New York, Mr. COHEN, Mr. COX of California, Mrs. CRAIG, Mr. CRIST, Mr. DANNY K. DAVIS of Illinois, Mrs. 

DAVIS of California, Mr. DEFAZIO, Ms. DEGETTE, Ms. DELAURO, Ms. 

DELBENE, Mr. DOGGETT, Mr. ENGEL, Mr. ESPAILLAT, Ms. GABBARD, 

Mr. GALLEGO, Mr. GRIJALVA, Ms. HAALAND, Mr. HECK, Mr. HIGGINS

of New York, Ms. HILL of California, Mr. HIMES, Mr. HORSFORD, Mr. 

HUFFMAN, Ms. JAYAPAL, Mr. JOHNSON of Georgia, Mr. KENNEDY, Mr. 

KILDEE, Mr. KILMER, Mrs. LAWRENCE, Ms. LEE of California, Mr. 

LOWENTHAL, Ms. MCCOLLUM, Ms. MENG, Ms. MOORE, Mr. NADLER, 

Mrs. NAPOLITANO, Mr. NEGUSE, Ms. NORTON, Mr. PALLONE, Mr. 

PAPPAS, Mr. PASCRELL, Mr. POCAN, Ms. PORTER, Ms. PRESSLEY, Mr. 

RASKIN, Ms. ROYBAL-ALLARD, Ms. SCHAKOWSKY, Mr. SCHIFF, Ms. 

SLOTKIN, Mr. STANTON, Ms. STEVENS, Mr. TAKANO, Ms. TITUS, Ms. 

TLAIB, Ms. VELA ́ZQUEZ, Mrs. WATSON COLEMAN, Mr. WELCH, Ms. 

WILD, and Mrs. MURPHY) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to clarify 

that all provisions shall apply to legally married sameVerDate Sep 11 2014 04:32 Feb 28, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H1244.IH H1244

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sex 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, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Equal Dignity for Mar5 ried Taxpayers Act of 2019’’. 

6 SEC. 2. RULES RELATING TO ALL LEGALLY MARRIED COU7 PLES. 

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

9 1986 is amended— 

10 (1) in section 21(d)(2)— 

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

12 and inserting ‘‘SELF’’; and 

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

14 and inserting ‘‘any married couple’’; 

15 (2) in section 22(e)(1)— 

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

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

18 and 

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

20 spouse’’ and inserting ‘‘the taxpayer and the 

21 spouse of the taxpayer’’; 

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

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

24 who files’’; 


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

2 and inserting the following new clause: 

3 ‘‘(i) MARRIED COUPLE TREATED AS 1

4 PARTNER.—For purposes of subparagraph 

5 (B), individuals married to one another 

6 (and their estates) shall be treated as 1 

7 partner.’’; 

8 (5) in section 62(b)(3)— 

9 (A) in subparagraph (A)— 

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

11 lived apart’’ and inserting ‘‘married couple 

12 who lived apart’’; and 

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

14 spouse’’ and inserting ‘‘the taxpayer and 

15 the spouse of the taxpayer’’; and 

16 (B) in subparagraph (D), by striking ‘‘hus17 band and wife’’ and inserting ‘‘married couple’’; 

18 (6) in section 121— 

19 (A) in subsection (b)(2), by striking ‘‘hus20 band and wife who make’’ and inserting ‘‘mar21 ried couple who makes’’; and 

22 (B) in subsection (d)(1), by striking ‘‘hus23 band and wife make’’ and inserting ‘‘married 

24 couple makes’’; 


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1 (7) in section 165(h)(4)(B), by striking ‘‘hus2 band and wife’’ and inserting ‘‘married couple’’; 

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

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

5 to one another who file’’; 

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

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

8 (10) in section 219(g)(4), in the matter pre9 ceding subparagraph (A), by striking ‘‘A husband 

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

11 (11) in section 274(b)(2)(B), by striking ‘‘hus12 band and wife’’ and inserting ‘‘married couple’’; 

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

14 and wife’’ in the second sentence and inserting 

15 ‘‘married couple’’; 

16 (13) in section 761(f)— 

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

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

19 (B) in paragraph (2)(A), by striking ‘‘hus20 band and wife’’ and inserting ‘‘married couple’’; 

21 (14) in section 911— 

22 (A) in subsection (b)(2), by striking sub23 paragraph (C) and inserting the following new 

24 subparagraph: 


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1 ‘‘(C) TREATMENT OF COMMUNITY IN2 COME.—In applying subparagraph (A) with re3 spect to amounts received from services per4 formed by a married individual which are com5 munity income under community property laws 

6 applicable to such income, the aggregate 

7 amount which may be excludable from the gross 

8 income of such individual and such individual’s 

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

10 year shall equal the amount which would be so 

11 excludable if such amounts did not constitute 

12 community income.’’; and 

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

14 ‘‘where a husband and wife each have’’ and in15 serting ‘‘where both spouses have’’; 

16 (15) in section 1244(b)(2), by striking ‘‘a hus17 band and wife filing’’; 

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

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

20 ‘‘(iii) TREATMENT OF A MARRIED

21 COUPLE.—For purposes of this subpara22 graph, a married couple shall be treated as 

23 1 person. The preceding sentence shall not 

24 apply where the spouses lived apart at all 


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1 times during the taxable year in which the 

2 loan is made.’’; 

3 (17) in section 1313(c)(1), by striking ‘‘hus4 band and wife’’ and inserting ‘‘spouses’’; 

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

6 husband and wife’’ and inserting ‘‘a married cou7 ple’’; 

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

9 JOINT INTERESTS OF HUSBAND AND WIFE’’ in the 

10 heading and inserting ‘‘CERTAIN JOINT INTERESTS

11 OF MARRIED COUPLE’’; 

12 (20) in section 2513— 

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

14 WIFE TO THIRD PARTY’’ in the heading and 

15 inserting ‘‘GIFT BY SPOUSE TO THIRD

16 PARTY’’; and 

17 (B) by striking paragraph (1) of sub18 section (a) and inserting the following new 

19 paragraph: 

20 ‘‘(1) IN GENERAL.—A gift made by one indi21 vidual to any person other than such individual’s 

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

23 considered as made one-half by the individual and 

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

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1 dent of the United States. This paragraph shall not 

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

3 interest in property if such individual creates in the 

4 individual’s spouse a general power of appointment, 

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

6 purposes of this section, an individual shall be con7 sidered as the spouse of another only if the indi8 vidual is married to the individual’s spouse at the 

9 time of the gift and does not remarry during the re10 mainder of the calendar year.’’; 

11 (21) in section 2516— 

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

13 wife enter’’ and inserting the following: 

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

15 and 

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

17 subsection: 

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

19 spouses referred to are divorced, wherever appropriate to 

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

21 ‘former spouse’.’’; 

22 (22) in section 5733(d)(2), by striking ‘‘hus23 band or wife’’ and inserting ‘‘married individual’’; 

24 (23) in section 6013— 


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1 (A) by striking ‘‘JOINT RETURNS OF IN2 COME TAX BY HUSBAND AND WIFE’’ in the 

3 heading and inserting ‘‘JOINT RETURNS OF

4 INCOME TAX BY A MARRIED COUPLE’’; 

5 (B) in subsection (a), in the matter pre6 ceding paragraph (1), by striking ‘‘husband and 

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

8 (C) in subsection (a)(1), by striking ‘‘ei9 ther the husband or wife’’ and inserting ‘‘either 

10 spouse’’; 

11 (D) in subsection (a)(2)— 

12 (i) in the first sentence, by striking 

13 ‘‘husband and wife’’ and inserting 

14 ‘‘spouses’’; and 

15 (ii) in the second sentence, by striking 

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

17 spouse’s taxable year’’; 

18 (E) in subsection (a)(3)— 

19 (i) in the first sentence, by striking 

20 ‘‘his executor or administrator’’ and insert21 ing ‘‘the decedent’s executor or adminis22 trator’’; 

23 (ii) in the first sentence, by striking 

24 ‘‘with respect to both himself and the dece25 dent’’ and inserting ‘‘with respect to both 


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1 the surviving spouse and the decedent’’; 

2 and 

3 (iii) in the second sentence, by strik4 ing ‘‘constitute his separate return’’ and 

5 inserting ‘‘constitute the survivor’s sepa6 rate return’’; 

7 (F) in subsection (b), by striking para8 graph (1) and inserting the following new para9 graph: 

10 ‘‘(1) IN GENERAL.—Except as provided in para11 graph (2), if an individual has filed a separate re12 turn for a taxable year for which a joint return 

13 could have been made by the individual and the indi14 vidual’s spouse under subsection (a) and the time 

15 prescribed by law for filing the return for such tax16 able year has expired, such individual and such 

17 spouse may nevertheless make a joint return for 

18 such taxable year. A joint return filed under this 

19 subsection shall constitute the return of the indi20 vidual and the individual’s spouse for such taxable 

21 year, and all payments, credits, refunds, or other re22 payments made or allowed with respect to the sepa23 rate return of either spouse for such taxable year 

24 shall be taken into account in determining the extent 

25 to which the tax based upon the joint return has 


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1 been paid. If a joint return is made under this sub2 section, any election (other than the election to file 

3 a separate return) made by either spouse in a sepa4 rate return for such taxable year with respect to the 

5 treatment of any income, deduction, or credit of 

6 such spouse shall not be changed in the making of 

7 the joint return where such election would have been 

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

9 a joint return is made under this subsection after 

10 the death of either spouse, such return with respect 

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

12 executor or administrator.’’; 

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

14 and wife’’ and inserting ‘‘spouses’’; 

15 (H) in subsection (d)(1), by striking ‘‘sta16 tus as husband and wife’’ and inserting ‘‘the 

17 marital status with respect to each other’’; 

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

19 spouse’’ and inserting ‘‘the spouse of the indi20 vidual’’; 

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

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

23 shall be determined as if he were alive’’ and in24 serting ‘‘such individual, the individual’s 


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1 spouse, and the individual’s estate shall be de2 termined as if the individual were alive’’; and 

3 (K) in subsection (f)(3)— 

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

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

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

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

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

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

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

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

12 married couple’’; 

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

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

15 (26) in section 6096(a), by striking ‘‘of hus16 band and wife having’’ and inserting ‘‘reporting’’; 

17 (27) in section 6166(b)(2), by striking subpara18 graph (B) and inserting the following new subpara19 graph: 

20 ‘‘(B) CERTAIN INTERESTS HELD BY MAR21 RIED COUPLE.—Stock or a partnership interest 

22 which— 

23 ‘‘(i) is community property of a mar24 ried couple (or the income from which is 


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1 community income) under the applicable 

2 community property law of a State, or 

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

4 joint tenants, tenants by the entirety, or 

5 tenants in common, 

6 shall be treated as owned by 1 shareholder or 

7 1 partner, as the case may be.’’; 

8 (28) in section 6212(b)(2)— 

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

10 and wife’’ and inserting ‘‘return’’; and 

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

12 and inserting ‘‘the last known address of such 

13 spouse’’; 

14 (29) in section 7428(c)(2)(A), by striking ‘‘hus15 band and wife’’ and inserting ‘‘married couple’’; 

16 (30) in section 7701(a)— 

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

18 (B) in paragraph (38), by striking ‘‘hus19 band and wife’’ and inserting ‘‘married couple’’; 

20 and 

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

22 (7) and inserting the following new paragraph: 

23 ‘‘(7) MARRIED COUPLE TREATED AS 1 PER24 SON.—A married couple shall be treated as 1 per25 son.’’. 


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1 (b) CONFORMING AMENDMENTS.— 

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

3 chapter 12 of the Internal Revenue Code of 1986 is 

4 amended by striking the item relating to section 

5 2513 and inserting the following new item: 

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

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

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

8 amended by striking the item relating to section 

9 6013 and inserting the following new item: 

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

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

11 ETC. 

12 (a) IN GENERAL.—The following provisions of the In13 ternal Revenue Code of 1986 are each amended by strik14 ing ‘‘his spouse’’ each place it appears and inserting ‘‘the 

15 individual’s spouse’’: 

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

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

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

19 21. 

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

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

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

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

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


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

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

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

4 613A(c)(8)(D). 

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

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

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

8 911(c)(3). 

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

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

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

12 (18) Section 4946(d). 

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

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

15 6012(a)(1). 

16 (21) Section 7703(a). 

17 (b) CONFORMING AMENDMENTS.— 

18 (1) The following provisions of the Internal 

19 Revenue Code of 1986 are each amended by striking 

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

21 ‘‘the taxpayer’s spouse’’: 

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

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

24 2(b)(2). 


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

2 21(e). 

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

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

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

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

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

8 (I) Section 151(b). 

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

10 213. 

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

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

13 (M) Section 6504(2). 

14 (2) The following provisions of the Internal 

15 Revenue Code of 1986 are each amended by striking 

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

17 ‘‘the employee’s spouse’’: 

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

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

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

21 (3) The following provisions of the Internal 

22 Revenue Code of 1986 are each amended by striking 

23 ‘‘his taxable year’’ each place it appears and insert24 ing ‘‘the individual’s taxable year’’: 

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


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

2 (4) The following provisions of the Internal 

3 Revenue Code of 1986 are each amended by striking 

4 ‘‘his taxable year’’ each place it appears and insert5 ing ‘‘the taxpayer’s taxable year’’: 

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

7 2(b)(2) (as amended by paragraph (1)(B)). 

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

9 (5) The following provisions of the Internal 

10 Revenue Code of 1986 are each amended by striking 

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

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

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

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

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

16 amended by this section, is amended— 

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

18 two taxable years’’ and inserting ‘‘the tax19 payer’s two taxable years’’; 

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

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

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

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

24 both places it appears and inserting ‘‘for the 

25 taxpayer if the taxpayer’’; 


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

2 both places it appears and inserting ‘‘the indi3 vidual’s’’; 

4 (E) in section 105(b)— 

5 (i) by striking ‘‘his spouse, his de6 pendents’’ and inserting ‘‘the taxpayer’s 

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

8 (ii) by striking ‘‘by him’’; 

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

10 striking ‘‘, HIS SPOUSE, AND HIS DEPEND11 ENTS’’ and inserting ‘‘AND THE EMPLOYEE’S

12 SPOUSE AND DEPENDENTS’’; 

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

14 spouse, or any of his dependents by or on be15 half of his employer’’ and inserting ‘‘the em16 ployee or the employee’s spouse or dependents 

17 by or on behalf of the employer of the em18 ployee’’; 

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

20 both places it appears and inserting ‘‘the em21 ployee’s’’; 

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

23 ‘‘his spouse, and any of his dependents’’ and in24 serting ‘‘the employee’s spouse, and any of the 

25 employee’s dependents’’; 


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1 (J) in section 129(b)(2), by striking ‘‘him2 self’’ and inserting ‘‘the spouse’s self’’; 

3 (K) in section 170(b)(1)(F)(iii)— 

4 (i) by striking ‘‘his spouse’’ and in5 serting ‘‘the spouse of such donor’’; and 

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

7 death of his surviving spouse if she’’ and 

8 inserting ‘‘the death of the donor or after 

9 the death of the donor’s surviving spouse if 

10 such surviving spouse’’; 

11 (L) in section 213(c)(1)— 

12 (i) by striking ‘‘his estate’’ and insert13 ing ‘‘the estate of the taxpayer’’; and 

14 (ii) by striking ‘‘his death’’ and insert15 ing ‘‘the death of the taxpayer’’; 

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

17 and inserting ‘‘the taxpayer’’; 

18 (N) in section 217(g)— 

19 (i) by striking ‘‘, his spouse, or his de20 pendents’’ in paragraph (2) and inserting 

21 ‘‘or the spouse or dependents of such mem22 ber’’; 

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

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

25 and 


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

2 place it appears in paragraph (3) and in3 serting ‘‘the member’s spouse’’; 

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

5 ‘‘his’’; 

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

7 each place it appears and inserting ‘‘the individ8 ual’s’’; 

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

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

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

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

13 the spouse and dependents of such officer’’; 

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

15 his spouse, or his dependents’’ and inserting 

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

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

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

19 it appears and inserting ‘‘the covered spouse 

20 and dependents of such retiree’’; 

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

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

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

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


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

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

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

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

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

6 (Y) in section 1563(e)— 

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

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

9 (6)(A) and inserting ‘‘the individual’s chil10 dren’’; and 

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

12 places it appears in subparagraphs (A) and 

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

14 individual’s parents’’; 

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

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

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

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

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

20 ‘‘his surviving spouse’’ and inserting ‘‘the dece21 dent’s surviving spouse’’; 

22 (CC) in section 2035(b)— 

23 (i) by striking ‘‘his estate’’ and insert24 ing ‘‘the decedent’s estate’’; and 


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1 (ii) by striking ‘‘his spouse’’ and in2 serting ‘‘the decedent’s spouse’’; 

3 (DD) in subsections (a) and (b)(5) of sec4 tion 2056, by striking ‘‘his’’; 

5 (EE) in section 2523(b)— 

6 (i) by striking ‘‘(or his heirs or as7 signs) or such person (or his heirs or as8 signs)’’ in paragraph (1) and inserting 

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

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

11 (ii) by striking ‘‘himself’’ in para12 graph (1) and inserting ‘‘the donor’s self’’; 

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

14 and inserting ‘‘the donor’’; and 

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

16 appears in the matter following paragraph 

17 (2) and inserting ‘‘the donor’’; 

18 (FF) in section 2523(d), by striking ‘‘him19 self’’ and inserting ‘‘the donor’s self’’; 

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

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

22 (HH) in section 3121(b)(3)— 

23 (i) by striking ‘‘his father’’ in sub24 paragraph (A) and inserting ‘‘the child’s 

25 father’’; 


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22 

•HR 1244 IH

1 (ii) by striking ‘‘his father’’ in sub2 paragraph (B) and inserting ‘‘the individ3 ual’s father’’; and 

4 (iii) by striking ‘‘his son’’ in subpara5 graph (B) and inserting ‘‘the individual’s 

6 son’’; 

7 (II) in section 3306(c)(5)— 

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

9 ‘‘the individual’s son’’; and 

10 (ii) by striking ‘‘his father’’ and in11 serting ‘‘the child’s father’’; 

12 (JJ) in section 3402(l)— 

13 (i) by striking ‘‘he’’ each place it ap14 pears in paragraphs (2) and (3)(A) and in15 serting ‘‘the employee’’; and 

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

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

18 and inserting ‘‘the employee’s taxable 

19 year’’; 

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

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

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

23 both places it appears and inserting ‘‘the indi24 vidual’s’’; 


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23 

•HR 1244 IH

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

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

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

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

5 death’’; 

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

7 section 7448, by striking ‘‘his’’ each place it ap8 pears and inserting ‘‘the individual’s’’; 

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

10 so amended, by striking ‘‘he’’ each place it ap11 pears and inserting ‘‘such judge or special trial 

12 judge’’; and 

13 (QQ) in section 7448(q)— 

14 (i) by striking ‘‘his’’ both places it ap15 pears and inserting ‘‘such judge’s’’; and 

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

17 inserting ‘‘to come’’. 

Æ 


kjohnson on DSK79L0C42 with BILLS