II 

114TH CONGRESS 

1ST SESSION S. 1740 

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 

JULY 9, 2015 

Mr. WYDEN (for himself, Mr. SCHUMER, Ms. STABENOW, Ms. CANTWELL, Mr. 

NELSON, Mr. MENENDEZ, Mr. CARPER, Mr. CARDIN, Mr. BROWN, Mr. 

BENNET, Mr. CASEY, Mr. WARNER, Mr. REID, Ms. HIRONO, Mrs. GILLIBRAND, Mr. WHITEHOUSE, Mrs. MCCASKILL, Mr. MARKEY, Mr. SANDERS, Ms. WARREN, Mr. BLUMENTHAL, Ms. KLOBUCHAR, Mr. LEAHY, 

Mr. FRANKEN, Mr. MERKLEY, Mrs. BOXER, Mr. DURBIN, Mrs. SHAHEEN, Mr. MURPHY, Mr. HEINRICH, Mr. SCHATZ, Ms. BALDWIN, Mrs. 

MURRAY, Mr. COONS, Ms. MIKULSKI, Ms. HEITKAMP, Mr. TESTER, Mr. 

BOOKER, Mr. REED, Mr. KAINE, Mr. PETERS, Mr. DONNELLY, Mrs. 

FEINSTEIN, Mr. UDALL, Mr. KING, 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 2015’’. 

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’’ and inserting ‘‘individuals married to one 

25 another’’; 

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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’’ and inserting ‘‘married couple’’; 

10 (13) by striking section 682 and inserting the 

11 following new section: 

12 ‘‘SEC. 682. INCOME OF AN ESTATE OR TRUST IN CASE OF DI13 VORCE, ETC. 

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

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

16 of an individual who is divorced or legally separated under 

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

18 is separated under a written separation agreement) the 

19 amount of the income of any trust which such individual 

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

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

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

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

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

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

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1 of the decree, written separation agreement, or trust in2 strument fix, in terms of an amount of money or a portion 

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

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

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

6 or instrument, for the purpose of applying the preceding 

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

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

9 support. 

10 ‘‘(b) SEPARATED INDIVIDUAL CONSIDERED BENE11 FICIARY.—For purposes of computing the taxable income 

12 of the estate or trust and the taxable income of an indi13 vidual to whom subsection (a) applies, such individual 

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

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

16 spouses referred to are divorced, wherever appropriate to 

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

18 ‘former spouse’.’’; 

19 (14) in section 761(f)— 

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

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

22 (B) in paragraph (2)(A), by striking ‘‘hus23 band and wife’’ and inserting ‘‘married couple’’; 

24 (15) in section 911— 

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1 (A) in subsection (b)(2), by striking sub2 paragraph (C) and inserting the following new 

3 subparagraph: 

4 ‘‘(C) TREATMENT OF COMMUNITY IN5 COME.—In applying subparagraph (A) with re6 spect to amounts received from services per7 formed by a married individual which are com8 munity income under community property laws 

9 applicable to such income, the aggregate 

10 amount which may be excludable from the gross 

11 income of such individual and such individual’s 

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

13 year shall equal the amount which would be so 

14 excludable if such amounts did not constitute 

15 community income.’’; and 

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

17 ‘‘where a husband and wife each have’’ and in18 serting ‘‘where both spouses have’’; 

19 (16) in section 1244(b)(2), by striking ‘‘a hus20 band and wife filing’’; 

21 (17) in section 1272(a)(2)(E), by striking 

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

23 ‘‘(iii) TREATMENT OF A MARRIED

24 COUPLE.—For purposes of this subpara25 graph, a married couple shall be treated as 

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1 1 person. The preceding sentence shall not 

2 apply where the spouses lived apart at all 

3 times during the taxable year in which the 

4 loan is made.’’; 

5 (18) in section 1313(c)(1), by striking ‘‘hus6 band and wife’’ and inserting ‘‘an individual and the 

7 individual’s spouse’’; 

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

9 husband and wife’’ and inserting ‘‘individuals mar10 ried to one another’’; 

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

12 JOINT INTERESTS OF A HUSBAND AND WIFE’’ in 

13 the heading and inserting ‘‘CERTAIN JOINT INTER14 ESTS OF A MARRIED COUPLE’’; 

15 (21) in section 2513— 

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

17 WIFE TO THIRD PARTY’’ in the heading and 

18 inserting ‘‘GIFT BY SPOUSE TO THIRD

19 PARTY’’; and 

20 (B) by striking paragraph (1) of sub21 section (a) and inserting the following new 

22 paragraph: 

23 ‘‘(1) IN GENERAL.—A gift made by one indi24 vidual to any person other than such individual’s 

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

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1 considered as made one-half by the individual and 

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

3 the time of the gift each spouse is a citizen or resi4 dent of the United States. This paragraph shall not 

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

6 interest in property if such individual creates in the 

7 individual’s spouse a general power of appointment, 

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

9 purposes of this section, an individual shall be con10 sidered as the spouse of another only if the indi11 vidual is married to the individual’s spouse at the 

12 time of the gift and does not remarry during the re13 mainder of the calendar year.’’; 

14 (22) in section 2516— 

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

16 wife enter’’ and inserting the following: 

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

18 and 

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

20 subsection: 

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

22 spouses referred to are divorced, wherever appropriate to 

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

24 ‘former spouse’.’’; 

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1 (23) in section 5733(d)(2), by striking ‘‘hus2 band or wife’’ and inserting ‘‘married individual’’; 

3 (24) in section 6013— 

4 (A) by striking ‘‘JOINT RETURNS OF IN5 COME TAX BY HUSBAND AND WIFE’’ in the 

6 heading and inserting ‘‘JOINT RETURNS OF

7 INCOME TAX BY A MARRIED COUPLE’’; 

8 (B) in subsection (a), in the matter pre9 ceding paragraph (1), by striking ‘‘husband and 

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

11 (C) in subsection (a)(1), by striking ‘‘ei12 ther the husband or wife’’ and inserting ‘‘either 

13 spouse’’; 

14 (D) in subsection (a)(2)— 

15 (i) in the first sentence, by striking 

16 ‘‘husband and wife’’ and inserting 

17 ‘‘spouses’’; and 

18 (ii) in the second sentence, by striking 

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

20 spouse’s taxable year’’; 

21 (E) in subsection (a)(3)— 

22 (i) in the first sentence, by striking 

23 ‘‘his executor or administrator’’ and insert24 ing ‘‘the decedent’s executor or adminis25 trator’’; 

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1 (ii) in the first sentence, by striking 

2 ‘‘with respect to both himself and the dece3 dent’’ and inserting ‘‘with respect to both 

4 the surviving spouse and the decedent’’; 

5 and 

6 (iii) in the second sentence, by strik7 ing ‘‘constitute his separate return’’ and 

8 inserting ‘‘constitute the survivor’s sepa9 rate return’’; 

10 (F) in subsection (b), by striking para11 graph (1) and inserting the following new para12 graph: 

13 ‘‘(1) IN GENERAL.—Except as provided in para14 graph (2), if an individual has filed a separate re15 turn for a taxable year for which a joint return 

16 could have been made by the individual and the indi17 vidual’s spouse under subsection (a) and the time 

18 prescribed by law for filing the return for such tax19 able year has expired, such individual and such 

20 spouse may nevertheless make a joint return for 

21 such taxable year. A joint return filed under this 

22 subsection shall constitute the return of the indi23 vidual and the individual’s spouse for such taxable 

24 year, and all payments, credits, refunds, or other re25 payments made or allowed with respect to the sepamstockstill on DSK4VPTVN1PROD with BILLS

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1 rate return of either spouse for such taxable year 

2 shall be taken into account in determining the extent 

3 to which the tax based upon the joint return has 

4 been paid. If a joint return is made under this sub5 section, any election (other than the election to file 

6 a separate return) made by either spouse in a sepa7 rate return for such taxable year with respect to the 

8 treatment of any income, deduction, or credit of 

9 such spouse shall not be changed in the making of 

10 the joint return where such election would have been 

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

12 a joint return is made under this subsection after 

13 the death of either spouse, such return with respect 

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

15 executor or administrator.’’; 

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

17 and wife’’ and inserting ‘‘spouses’’; 

18 (H) in subsection (d)(1), by striking ‘‘sta19 tus as husband and wife’’ and inserting ‘‘the 

20 marital status with respect to each other’’; 

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

22 spouse’’ and inserting ‘‘the spouse of the indi23 vidual’’; 

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

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

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1 shall be determined as if he were alive’’ and in2 serting ‘‘such individual, as well as of the 

3 spouse and estate of the individual, shall be de4 termined as if the individual were alive’’; and 

5 (K) in subsection (f)(3)— 

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

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

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

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

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

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

12 (25) in section 6014(b), by striking ‘‘husband 

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

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

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

16 (27) in section 6096(a), by striking ‘‘of hus17 band and wife having’’ and insert ‘‘reporting’’; 

18 (28) in section 6166(b)(2), by striking subpara19 graph (B) and inserting the following new subpara20 graph: 

21 ‘‘(B) CERTAIN INTERESTS HELD BY MAR22 RIED COUPLE.—Stock or a partnership interest 

23 which— 

24 ‘‘(i) is community property of a mar25 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 (29) 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 (30) in section 6231(a)— 

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

16 ‘‘husband and wife (and their estates)’’ and in17 serting ‘‘individuals married to one another 

18 (and their estates)’’; and 

19 (B) by striking paragraph (12) and insert20 ing the following new paragraph: 

21 ‘‘(12) SPOUSES.—Except to the extent other22 wise provided in regulations, spouses who have a 

23 joint interest in a partnership shall be treated as 1 

24 person.’’; 

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1 (31) in section 7428(c)(2)(A), by striking ‘‘hus2 band and wife’’ and inserting ‘‘married couple’’; 

3 (32) in section 7701(a)— 

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

5 (B) in paragraph (38), by striking ‘‘hus6 band and wife’’ and inserting ‘‘married couple’’; 

7 and 

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

9 (7) and inserting the following new paragraph: 

10 ‘‘(7) MARRIED COUPLE TREATED AS 1 PER11 SON.—A married couple shall be treated as 1 per12 son.’’. 

13 (b) CONFORMING AMENDMENTS.— 

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

15 chapter 12 of the Internal Revenue Code of 1986 is 

16 amended by striking the item relating to section 

17 2513 and inserting the following new item: 

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

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

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

20 amended by striking the item relating to section 

21 6013 and inserting the following new item: 

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

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

2 ETC. 

3 (a) IN GENERAL.—The following provisions of the In4 ternal Revenue Code of 1986 are each amended by strik5 ing ‘‘his spouse’’ each place it appears and inserting ‘‘the 

6 individual’s spouse’’: 

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

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

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

10 21. 

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

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

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

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

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

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

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

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

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

20 613A(c)(8)(D). 

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

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

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

24 911(c)(3). 

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

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

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

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

3 (20) Section 4946(d). 

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

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

6 6012(a)(1). 

7 (23) Section 7703(a). 

8 (b) CONFORMING AMENDMENTS.— 

9 (1) The following provisions of the Internal 

10 Revenue Code of 1986 are each amended by striking 

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

12 ‘‘the taxpayer’s spouse’’: 

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

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

15 2(b)(2). 

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

17 21(e). 

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

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

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

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

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

23 (I) Section 151(b). 

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

25 213. 

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

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

3 (M) Section 6504(2). 

4 (2) The following provisions of the Internal 

5 Revenue Code of 1986 are each amended by striking 

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

7 ‘‘the employee’s spouse’’: 

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

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

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

11 section 3402(f)(1). 

12 (D) 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 120(a), by striking ‘‘an em19 ployee, his spouse, or his dependents’’ each 

20 place it appears and inserting ‘‘an employee or 

21 the employee’s spouse or dependents’’; 

22 (K) in section 129(b)(2), by striking ‘‘him23 self’’ and inserting ‘‘the spouse’s self’’; 

24 (L) in section 170(b)(1)(F)(iii)— 

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1 (i) by striking ‘‘his spouse’’ and in2 serting ‘‘the spouse of such donor’’; and 

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

4 death of his surviving spouse’’ and insert5 ing ‘‘the death of the donor or after the 

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

7 (M) in section 213(c)(1)— 

8 (i) by striking ‘‘his estate’’ and insert9 ing ‘‘the estate of the taxpayer’’; and 

10 (ii) by striking ‘‘his death’’ and insert11 ing ‘‘the death of the taxpayer’’; 

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

13 and inserting ‘‘the taxpayer’’; 

14 (O) in section 217(g)— 

15 (i) by striking ‘‘, his spouse, or his de16 pendents’’ in paragraph (2) and inserting 

17 ‘‘or the spouse or dependents of such mem18 ber’’; 

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

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

21 and 

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

23 place it appears in paragraph (3) and in24 serting ‘‘the member’s spouse’’; 

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

2 ‘‘his’’; 

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

4 each place it appears and inserting ‘‘the individ5 ual’s’’; 

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

7 and inserting ‘‘the taxpayer’s’’; 

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

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

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

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

12 the spouse and dependents of such officer’’; 

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

14 his spouse, or his dependents’’ and inserting 

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

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

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

18 it appears and inserting ‘‘the covered spouse 

19 and dependents of such retiree’’; 

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

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

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

23 each place it appears and inserting ‘‘the individ24 ual’s’’; 

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

2 each place it appears in subparagraphs (A) and 

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

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

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

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

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

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

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

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

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

22 (EE) 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 (FF) in subsections (a) and (b)(5) of sec4 tion 2056, by striking ‘‘his’’; 

5 (GG) 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 (HH) in section 2523(d), by striking ‘‘him19 self’’ and inserting ‘‘the donor’s self’’; 

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

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

22 (JJ) 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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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 (KK) 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 (LL) in section 3402(f)(1)— 

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

14 subparagraph (A) and inserting ‘‘the em15 ployee unless the employee’’; 

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

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

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

19 appears in subparagraph (E) and inserting 

20 ‘‘the employee’’; 

21 (MM) in section 3402(l)— 

22 (i) by striking ‘‘he’’ each place it ap23 pears in paragraphs (2) and (3)(A) and in24 serting ‘‘the employee’’; and 

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

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

3 and inserting ‘‘the employee’s taxable 

4 year’’; 

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

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

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

8 both places it appears and inserting ‘‘the indi9 vidual’s’’; 

10 (PP) in section 6103(e)(1)(A)(ii), by strik11 ing ‘‘him’’ and inserting ‘‘the individual’’; 

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

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

14 death’’; 

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

16 section 7448, by striking ‘‘his’’ each place it ap17 pears and inserting ‘‘the individual’s’’; 

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

19 so amended, by striking ‘‘he’’ each place it ap20 pears and inserting ‘‘such judge or special trial 

21 judge’’; and 

22 (TT) in section 7448(q)— 

23 (i) by striking ‘‘his’’ both places it ap24 pears and inserting ‘‘such judge’s’’; and 

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

2 inserting ‘‘to come’’. 

Æ 

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