I 

114TH CONGRESS 

1ST SESSION H. R. 3105 

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 

JULY 16, 2015 

Mr. LEVIN (for himself, Ms. PELOSI, Mr. RANGEL, Mr. MCDERMOTT, Mr. 

LEWIS, Mr. BECERRA, Mr. DOGGETT, Mr. THOMPSON of California, Mr. 

LARSON of Connecticut, Mr. BLUMENAUER, Mr. PASCRELL, Mr. CROWLEY, Mr. DANNY K. DAVIS of Illinois, Ms. LINDA T. SA ́NCHEZ of California, Mr. HOYER, Mr. CLYBURN, Mrs. DINGELL, Mr. KIND, and Mr. 

NEAL) 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 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, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Equal Dignity for Mar5 ried Taxpayers Act of 2015’’. 


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1 SEC. 2. RULES RELATING TO ALL LEGALLY MARRIED COU2 PLES. 

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

4 1986 is amended— 

5 (1) in section 21(d)(2)— 

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

7 and inserting ‘‘SELF’’; and 

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

9 and inserting ‘‘any married couple’’; 

10 (2) in section 22(e)(1)— 

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

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

13 and 

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

15 spouse’’ and inserting ‘‘the taxpayer and the 

16 spouse of the taxpayer’’; 

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

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

19 who files’’; 

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

21 and inserting the following new clause: 

22 ‘‘(i) MARRIED COUPLE TREATED AS 1

23 PARTNER.—For purposes of subparagraph 

24 (B), individuals married to one another 

25 (and their estates) shall be treated as 1 

26 partner.’’; 


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1 (5) in section 62(b)(3)— 

2 (A) in subparagraph (A)— 

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

4 lived apart’’ and inserting ‘‘married couple 

5 who lived apart’’; and 

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

7 spouse’’ and inserting ‘‘the taxpayer and 

8 the spouse of the taxpayer’’; and 

9 (B) in subparagraph (D), by striking ‘‘hus10 band and wife’’ and inserting ‘‘married couple’’; 

11 (6) in section 121— 

12 (A) in subsection (b)(2), by striking ‘‘hus13 band and wife who make’’ and inserting ‘‘mar14 ried couple who makes’’; and 

15 (B) in subsection (d)(1), by striking ‘‘hus16 band and wife make’’ and inserting ‘‘married 

17 couple makes’’; 

18 (7) in section 165(h)(4)(B), by striking ‘‘hus19 band and wife’’ and inserting ‘‘married couple’’; 

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

21 and wife’’ and inserting ‘‘individuals married to one 

22 another’’; 

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

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


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1 (10) in section 219(g)(4), in the matter pre2 ceding subparagraph (A), by striking ‘‘A husband 

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

4 (11) in section 274(b)(2)(B), by striking ‘‘hus5 band and wife’’ and inserting ‘‘married couple’’; 

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

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

8 (13) by striking section 682 and inserting the 

9 following new section: 

10 ‘‘SEC. 682. INCOME OF AN ESTATE OR TRUST IN CASE OF DI11 VORCE, ETC. 

12 ‘‘(a) INCLUSION IN GROSS INCOME OF SEPARATED

13 INDIVIDUAL.—There shall be included in the gross income 

14 of an individual who is divorced or legally separated under 

15 a decree of divorce or of separate maintenance (or who 

16 is separated under a written separation agreement) the 

17 amount of the income of any trust which such individual 

18 is entitled to receive and which, except for this section, 

19 would be includible in the gross income of the spouse of 

20 such individual, and such amount shall not, despite any 

21 other provision of this subtitle, be includible in the gross 

22 income of such spouse. This subsection shall not apply to 

23 that part of any such income of the trust which the terms 

24 of the decree, written separation agreement, or trust in25 strument fix, in terms of an amount of money or a portion 


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1 of such income, as a sum which is payable for the support 

2 of minor children of such spouse. In case such income is 

3 less than the amount specified in the decree, agreement, 

4 or instrument, for the purpose of applying the preceding 

5 sentence, such income, to the extent of such sum payable 

6 for such support, shall be considered a payment for such 

7 support. 

8 ‘‘(b) SEPARATED INDIVIDUAL CONSIDERED BENE9 FICIARY.—For purposes of computing the taxable income 

10 of the estate or trust and the taxable income of an indi11 vidual to whom subsection (a) applies, such individual 

12 shall be considered as the beneficiary specified in this part. 

13 ‘‘(c) SPOUSE.—For purposes of this section, if the 

14 spouses referred to are divorced, wherever appropriate to 

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

16 ‘former spouse’.’’; 

17 (14) in section 761(f)— 

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

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

20 (B) in paragraph (2)(A), by striking ‘‘hus21 band and wife’’ and inserting ‘‘married couple’’; 

22 (15) in section 911— 

23 (A) in subsection (b)(2), by striking sub24 paragraph (C) and inserting the following new 

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

18 (17) in section 1272(a)(2)(E), 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 (18) in section 1313(c)(1), by striking ‘‘hus4 band and wife’’ and inserting ‘‘an individual and the 

5 individual’s spouse’’; 

6 (19) in section 1361(c)(1)(A)(i), by striking ‘‘a 

7 husband and wife’’ and inserting ‘‘individuals mar8 ried to one another’’; 

9 (20) in section 2040(b), by striking ‘‘CERTAIN

10 JOINT INTERESTS OF A HUSBAND AND WIFE’’ in 

11 the heading and inserting ‘‘CERTAIN JOINT INTER12 ESTS OF A MARRIED COUPLE’’; 

13 (21) in section 2513— 

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

15 WIFE TO THIRD PARTY’’ in the heading and 

16 inserting ‘‘GIFT BY SPOUSE TO THIRD

17 PARTY’’; and 

18 (B) by striking paragraph (1) of sub19 section (a) and inserting the following new 

20 paragraph: 

21 ‘‘(1) IN GENERAL.—A gift made by one indi22 vidual to any person other than such individual’s 

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

24 considered as made one-half by the individual and 

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


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1 the time of the gift each spouse is a citizen or resi2 dent of the United States. This paragraph shall not 

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

4 interest in property if such individual creates in the 

5 individual’s spouse a general power of appointment, 

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

7 purposes of this section, an individual shall be con8 sidered as the spouse of another only if the indi9 vidual is married to the individual’s spouse at the 

10 time of the gift and does not remarry during the re11 mainder of the calendar year.’’; 

12 (22) in section 2516— 

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

14 wife enter’’ and inserting the following: 

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

16 and 

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

18 subsection: 

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

20 spouses referred to are divorced, wherever appropriate to 

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

22 ‘former spouse’.’’; 

23 (23) in section 5733(d)(2), by striking ‘‘hus24 band or wife’’ and inserting ‘‘married individual’’; 

25 (24) 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, as well as of the 


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1 spouse and estate of the individual, 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 (25) in section 6014(b), by striking ‘‘husband 

11 and wife’’ and inserting ‘‘a married couple’’; 

12 (26) in section 6017, by striking ‘‘husband and 

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

14 (27) in section 6096(a), by striking ‘‘of hus15 band and wife having’’ and insert ‘‘reporting’’; 

16 (28) in section 6166(b)(2), by striking subpara17 graph (B) and inserting the following new subpara18 graph: 

19 ‘‘(B) CERTAIN INTERESTS HELD BY MAR20 RIED COUPLE.—Stock or a partnership interest 

21 which— 

22 ‘‘(i) is community property of a mar23 ried couple (or the income from which is 

24 community income) under the applicable 

25 community property law of a State, or 


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

2 joint tenants, tenants by the entirety, or 

3 tenants in common, 

4 shall be treated as owned by 1 shareholder or 

5 1 partner, as the case may be.’’; 

6 (29) in section 6212(b)(2)— 

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

8 and wife’’ and inserting ‘‘return’’; and 

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

10 and inserting ‘‘the last known address of such 

11 spouse’’; 

12 (30) in section 6231(a)— 

13 (A) in paragraph (1)(B)(i), by striking 

14 ‘‘husband and wife (and their estates)’’ and in15 serting ‘‘individuals married to one another 

16 (and their estates)’’; and 

17 (B) by striking paragraph (12) and insert18 ing the following new paragraph: 

19 ‘‘(12) SPOUSES.—Except to the extent other20 wise provided in regulations, spouses who have a 

21 joint interest in a partnership shall be treated as 1 

22 person.’’; 

23 (31) in section 7428(c)(2)(A), by striking ‘‘hus24 band and wife’’ and inserting ‘‘married couple’’; 

25 (32) in section 7701(a)— 


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

2 (B) in paragraph (38), by striking ‘‘hus3 band and wife’’ and inserting ‘‘married couple’’; 

4 and 

5 (33) in section 7872(f), by striking paragraph 

6 (7) and inserting the following new paragraph: 

7 ‘‘(7) MARRIED COUPLE TREATED AS 1 PER8 SON.—A married couple shall be treated as 1 per9 son.’’. 

10 (b) CONFORMING AMENDMENTS.— 

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

12 chapter 12 of the Internal Revenue Code of 1986 is 

13 amended by striking the item relating to section 

14 2513 and inserting the following new item: 

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

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

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

17 amended by striking the item relating to section 

18 6013 and inserting the following new item: 

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

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

20 ETC. 

21 (a) IN GENERAL.—The following provisions of the In22 ternal Revenue Code of 1986 are each amended by strik23 ing ‘‘his spouse’’ each place it appears and inserting ‘‘the 

24 individual’s spouse’’: 


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

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

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

4 21. 

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

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

7 (6) The second sentence of section 120(a). 

8 (7) Section 179(d)(2)(A). 

9 (8) Section 318(a)(1)(A)(i). 

10 (9) Section 408(d)(6). 

11 (10) Section 469(i)(5)(B)(ii). 

12 (11) Section 507(d)(2)(B)(iii). 

13 (12) Clauses (ii) and (iii) of section 

14 613A(c)(8)(D). 

15 (13) Section 672(e)(2). 

16 (14) Section 704(e)(3). 

17 (15) Subparagraphs (A) and (B)(ii) of section 

18 911(c)(3). 

19 (16) Section 1235(c)(2). 

20 (17) Section 1400C(e)(2)(A)(i). 

21 (18) Section 1563(e)(5). 

22 (19) Section 3121(b)(3)(B). 

23 (20) Section 4946(d). 

24 (21) Section 4975(e)(6). 


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1 (22) Subparagraphs (A)(iv) and (B) of section 

2 6012(a)(1). 

3 (23) Section 7703(a). 

4 (b) CONFORMING AMENDMENTS.— 

5 (1) The following provisions of the Internal 

6 Revenue Code of 1986 are each amended by striking 

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

8 ‘‘the taxpayer’s spouse’’: 

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

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

11 2(b)(2). 

12 (C) Paragraphs (2) and (6) of section 

13 21(e). 

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

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

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

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

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

19 (I) Section 151(b). 

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

21 213. 

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

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

24 (M) Section 6504(2). 


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1 (2) The following provisions of the Internal 

2 Revenue Code of 1986 are each amended by striking 

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

4 ‘‘the employee’s spouse’’: 

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

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

7 (C) Subparagraphs (B), (D), and (E)(i) of 

8 section 3402(f)(1). 

9 (D) Section 3402(l)(3). 

10 (3) The following provisions of the Internal 

11 Revenue Code of 1986 are each amended by striking 

12 ‘‘his taxable year’’ each place it appears and insert13 ing ‘‘the individual’s taxable year’’: 

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

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

16 (4) The following provisions of the Internal 

17 Revenue Code of 1986 are each amended by striking 

18 ‘‘his taxable year’’ each place it appears and insert19 ing ‘‘the taxpayer’s taxable year’’: 

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

21 2(b)(2) (as amended by paragraph (1)(B)). 

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

23 (5) The following provisions of the Internal 

24 Revenue Code of 1986 are each amended by striking 

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


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

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

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

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

5 amended by this section, is amended— 

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

7 two taxable years’’ and inserting ‘‘the tax8 payer’s two taxable years’’; 

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

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

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

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

13 both places it appears and inserting ‘‘for the 

14 taxpayer if the taxpayer’’; 

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

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

18 (E) in section 105(b)— 

19 (i) by striking ‘‘his spouse, his de20 pendents’’ and inserting ‘‘the taxpayer’s 

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

22 (ii) by striking ‘‘by him’’; 

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

24 striking ‘‘, HIS SPOUSE, AND HIS DEPENDVerDate Sep 11 2014 06:12 Jul 21, 2015 Jkt 049200 PO 00000 Frm 00018 Fmt 6652 Sfmt 6201 E:\BILLS\H3105.IH H3105

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1 ENTS’’ and inserting ‘‘AND THE EMPLOYEE’S

2 SPOUSE AND DEPENDENTS’’; 

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

4 spouse, or any of his dependents by or on be5 half of his employer’’ and inserting ‘‘the em6 ployee or the employee’s spouse or dependents 

7 by or on behalf of the employer of the em8 ployee’’; 

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

10 both places it appears and inserting ‘‘the em11 ployee’s’’; 

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

13 ‘‘his spouse, and any of his dependents’’ and in14 serting ‘‘the employee’s spouse, and any of the 

15 employee’s dependents’’; 

16 (J) in section 120(a), by striking ‘‘an em17 ployee, his spouse, or his dependents’’ each 

18 place it appears and inserting ‘‘an employee or 

19 the employee’s spouse or dependents’’; 

20 (K) in section 129(b)(2), by striking ‘‘him21 self’’ and inserting ‘‘the spouse’s self’’; 

22 (L) in section 170(b)(1)(F)(iii)— 

23 (i) by striking ‘‘his spouse’’ and in24 serting ‘‘the spouse of such donor’’; and 


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

2 death of his surviving spouse’’ and insert3 ing ‘‘the death of the donor or after the 

4 death of the donor’s surviving spouse’’; 

5 (M) in section 213(c)(1)— 

6 (i) by striking ‘‘his estate’’ and insert7 ing ‘‘the estate of the taxpayer’’; and 

8 (ii) by striking ‘‘his death’’ and insert9 ing ‘‘the death of the taxpayer’’; 

10 (N) in section 213(d)(7), by striking ‘‘he’’ 

11 and inserting ‘‘the taxpayer’’; 

12 (O) in section 217(g)— 

13 (i) by striking ‘‘, his spouse, or his de14 pendents’’ in paragraph (2) and inserting 

15 ‘‘or the spouse or dependents of such mem16 ber’’; 

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

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

19 and 

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

21 place it appears in paragraph (3) and in22 serting ‘‘the member’s spouse’’; 

23 (P) in section 217(i)(3)(A), by striking 

24 ‘‘his’’; 


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1 (Q) in section 267(c), by striking ‘‘his’’ 

2 each place it appears and inserting ‘‘the individ3 ual’s’’; 

4 (R) in section 267(d)(2), by striking ‘‘his’’ 

5 and inserting ‘‘the taxpayer’s’’; 

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

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

8 (T) in section 402(l)(4)(D), by striking ‘‘, 

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

10 the spouse and dependents of such officer’’; 

11 (U) in section 415(l)(2)(B), by striking ‘‘, 

12 his spouse, or his dependents’’ and inserting 

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

14 (V) in section 420(f)(6)(A), by striking 

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

16 it appears and inserting ‘‘the covered spouse 

17 and dependents of such retiree’’; 

18 (W) in section 424(d)(1), by striking ‘‘his’’ 

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

20 (X) in section 544(a)(2), by striking ‘‘his’’ 

21 each place it appears and inserting ‘‘the individ22 ual’s’’; 

23 (Y) in section 911(c)(3), by striking ‘‘him’’ 

24 each place it appears in subparagraphs (A) and 

25 (B)(ii) and inserting ‘‘the individual’’; 


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1 (Z) in section 1015(d)(3), by striking ‘‘his 

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

3 (AA) in section 1563(e)— 

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

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

6 (6)(A) and inserting ‘‘the individual’s chil7 dren’’; and 

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

9 places it appears in subparagraphs (A) and 

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

11 individual’s parents’’; 

12 (BB) in section 1563(f)(2)(B), by striking 

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

14 (CC) in section 2012(c), by striking ‘‘his 

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

16 (DD) in section 2032A(e)(10), by striking 

17 ‘‘his surviving spouse’’ and inserting ‘‘the dece18 dent’s surviving spouse’’; 

19 (EE) in section 2035(b)— 

20 (i) by striking ‘‘his estate’’ and insert21 ing ‘‘the decedent’s estate’’; and 

22 (ii) by striking ‘‘his spouse’’ and in23 serting ‘‘the decedent’s spouse’’; 

24 (FF) in subsections (a) and (b)(5) of sec25 tion 2056, by striking ‘‘his’’; 


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•HR 3105 IH

1 (GG) in section 2523(b)— 

2 (i) by striking ‘‘(or his heirs or as3 signs) or such person (or his heirs or as4 signs)’’ in paragraph (1) and inserting 

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

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

7 (ii) by striking ‘‘himself’’ in para8 graph (1) and inserting ‘‘the donor’s self’’; 

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

10 and inserting ‘‘the donor’’; and 

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

12 appears in the matter following paragraph 

13 (2) and inserting ‘‘the donor’’; 

14 (HH) in section 2523(d), by striking ‘‘him15 self’’ and inserting ‘‘the donor’s self’’; 

16 (II) in section 2523(e), by striking ‘‘his 

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

18 (JJ) in section 3121(b)(3)— 

19 (i) by striking ‘‘his father’’ in sub20 paragraph (A) and inserting ‘‘the child’s 

21 father’’; 

22 (ii) by striking ‘‘his father’’ in sub23 paragraph (B) and inserting ‘‘the individ24 ual’s father’’; and 


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•HR 3105 IH

1 (iii) by striking ‘‘his son’’ in subpara2 graph (B) and inserting ‘‘the individual’s 

3 son’’; 

4 (KK) in section 3306(c)(5)— 

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

6 ‘‘the individual’s son’’; and 

7 (ii) by striking ‘‘his father’’ and in8 serting ‘‘the child’s father’’; 

9 (LL) in section 3402(f)(1)— 

10 (i) by striking ‘‘himself unless he’’ in 

11 subparagraph (A) and inserting ‘‘the em12 ployee unless the employee’’; 

13 (ii) by striking ‘‘he’’ in subparagraph 

14 (D) and inserting ‘‘the employee’’; and 

15 (iii) by striking ‘‘he’’ both places it 

16 appears in subparagraph (E) and inserting 

17 ‘‘the employee’’; 

18 (MM) in section 3402(l)— 

19 (i) by striking ‘‘he’’ each place it ap20 pears in paragraphs (2) and (3)(A) and in21 serting ‘‘the employee’’; and 

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

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

24 and inserting ‘‘the employee’s taxable 

25 year’’; 


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25 

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1 (NN) in section 4905(a), by striking ‘‘his 

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

3 (OO) in section 6046(c), by striking ‘‘his’’ 

4 both places it appears and inserting ‘‘the indi5 vidual’s’’; 

6 (PP) in section 6103(e)(1)(A)(ii), by strik7 ing ‘‘him’’ and inserting ‘‘the individual’’; 

8 (QQ) in section 7448(a)(8), by striking 

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

10 death’’; 

11 (RR) in subsections (d), (m), and (n) of 

12 section 7448, by striking ‘‘his’’ each place it ap13 pears and inserting ‘‘the individual’s’’; 

14 (SS) in subsection (m) of section 7448, as 

15 so amended, by striking ‘‘he’’ each place it ap16 pears and inserting ‘‘such judge or special trial 

17 judge’’; and 

18 (TT) in section 7448(q)— 

19 (i) by striking ‘‘his’’ both places it ap20 pears and inserting ‘‘such judge’s’’; and 

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

22 inserting ‘‘to come’’. 

Æ 


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