I 

116TH CONGRESS 

1ST SESSION H. R. 3299 

To permit legally married same-sex couples to amend their filing status 

for income tax returns outside the statute of limitations, 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 

JUNE 18, 2019 

Ms. JUDY CHU of California (for herself and Mr. LEVIN of Michigan) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To permit legally married same-sex couples to amend their 

filing status for income tax returns outside the statute 

of limitations, 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. 

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 ‘‘Promoting Respect for 

3 Individuals’ Dignity and Equality Act of 2019’’ or as the 

4 ‘‘PRIDE Act of 2019’’. 

5 SEC. 2. EXTENSION OF PERIOD OF LIMITATION FOR CER6 TAIN LEGALLY MARRIED COUPLES. 

7 (a) IN GENERAL.—In the case of an individual first 

8 treated as married for purposes of the Internal Revenue 

9 Code of 1986 by the application of the holdings of Rev10 enue Ruling 2013–17— 

11 (1) if such individual filed a separate return for 

12 a taxable year ending before September 16, 2013, 

13 for which a joint return could have been made by 

14 the individual and the individual’s spouse but for the 

15 fact that such holdings were not effective at the time 

16 of filing, the time prescribed by section 

17 6013(b)(2)(A) of such Code for filing a joint return 

18 after filing a separate return shall not expire before 

19 the date prescribed by law (including extensions) for 

20 filing the return of tax for the taxable year that in21 cludes the date of the enactment of this Act; and 

22 (2) in the case of a joint return filed pursuant 

23 to paragraph (1)— 

24 (A) the period of limitation prescribed by 

25 section 6511(a) of such Code for any such tax26 able year shall be extended until the date preVerDate Sep 11 2014 02:29 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3299.IH H3299

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1 scribed by law (including extensions) for filing 

2 the return of tax for the taxable year that in3 cludes the date of the enactment of this Act; 

4 and 

5 (B) section 6511(b)(2) shall not apply to 

6 any claim of credit or refund with respect to 

7 such return. 

8 (b) AMENDMENTS, ETC. RESTRICTED TO CHANGE IN

9 MARITAL STATUS.—Subsection (a) shall apply only with 

10 respect to amendments to the return of tax, and claims 

11 for credit or refund, relating to a change in the marital 

12 status for purposes of the Internal Revenue Code of 1986 

13 of the individual. 

14 SEC. 3. RULES RELATING TO ALL LEGALLY MARRIED COU15 PLES. 

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

17 1986 is amended— 

18 (1) in section 21(d)(2)— 

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

20 and inserting ‘‘SELF’’; and 

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

22 and inserting ‘‘any married couple’’; 

23 (2) in section 22(e)(1)— 


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

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

3 and 

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

5 spouse’’ and inserting ‘‘the taxpayer and the 

6 spouse of the taxpayer’’; 

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

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

9 who files’’; 

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

11 and inserting the following new clause: 

12 ‘‘(i) MARRIED COUPLE TREATED AS 1

13 PARTNER.—For purposes of subparagraph 

14 (B), individuals married to one another 

15 (and their estates) shall be treated as 1 

16 partner.’’; 

17 (5) in section 62(b)(3)— 

18 (A) in subparagraph (A)— 

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

20 lived apart’’ and inserting ‘‘married couple 

21 who lived apart’’; and 

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

23 spouse’’ and inserting ‘‘the taxpayer and 

24 the spouse of the taxpayer’’; and 


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1 (B) in subparagraph (D), by striking ‘‘hus2 band and wife’’ and inserting ‘‘married couple’’; 

3 (6) in section 121— 

4 (A) in subsection (b)(2), by striking ‘‘hus5 band and wife who make’’ and inserting ‘‘mar6 ried couple who makes’’; and 

7 (B) in subsection (d)(1), by striking ‘‘hus8 band and wife make’’ and inserting ‘‘married 

9 couple makes’’; 

10 (7) in section 165(h)(4)(B), by striking ‘‘hus11 band and wife’’ and inserting ‘‘married couple’’; 

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

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

14 to one another who file’’; 

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

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

17 (10) in section 219(g)(4), in the matter pre18 ceding subparagraph (A), by striking ‘‘A husband 

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

20 (11) in section 274(b)(2)(B), by striking ‘‘hus21 band and wife’’ and inserting ‘‘married couple’’; 

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

23 and wife’’ in the second sentence and inserting 

24 ‘‘married couple’’; 

25 (13) in section 761(f)— 


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

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

3 (B) in paragraph (2)(A), by striking ‘‘hus4 band and wife’’ and inserting ‘‘married couple’’; 

5 (14) in section 911— 

6 (A) in subsection (b)(2), by striking sub7 paragraph (C) and inserting the following new 

8 subparagraph: 

9 ‘‘(C) TREATMENT OF COMMUNITY IN10 COME.—In applying subparagraph (A) with re11 spect to amounts received from services per12 formed by a married individual which are com13 munity income under community property laws 

14 applicable to such income, the aggregate 

15 amount which may be excludable from the gross 

16 income of such individual and such individual’s 

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

18 year shall equal the amount which would be so 

19 excludable if such amounts did not constitute 

20 community income.’’; and 

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

22 ‘‘where a husband and wife each have’’ and in23 serting ‘‘where both spouses have’’; 

24 (15) in section 1244(b)(2), by striking ‘‘a hus25 band and wife filing’’; 


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

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

3 ‘‘(iii) TREATMENT OF A MARRIED

4 COUPLE.—For purposes of this subpara5 graph, a married couple shall be treated as 

6 1 person. The preceding sentence shall not 

7 apply where the spouses lived apart at all 

8 times during the taxable year in which the 

9 loan is made.’’; 

10 (17) in section 1313(c)(1), by striking ‘‘hus11 band and wife’’ and inserting ‘‘spouses’’; 

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

13 husband and wife’’ and inserting ‘‘a married cou14 ple’’; 

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

16 JOINT INTERESTS OF HUSBAND AND WIFE’’ in the 

17 heading and inserting ‘‘CERTAIN JOINT INTERESTS

18 OF MARRIED COUPLE’’; 

19 (20) in section 2513— 

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

21 WIFE TO THIRD PARTY’’ in the heading and 

22 inserting ‘‘GIFT BY SPOUSE TO THIRD

23 PARTY’’; and 


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1 (B) by striking paragraph (1) of sub2 section (a) and inserting the following new 

3 paragraph: 

4 ‘‘(1) IN GENERAL.—A gift made by one indi5 vidual to any person other than such individual’s 

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

7 considered as made one-half by the individual and 

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

9 the time of the gift each spouse is a citizen or resi10 dent of the United States. This paragraph shall not 

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

12 interest in property if such individual creates in the 

13 individual’s spouse a general power of appointment, 

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

15 purposes of this section, an individual shall be con16 sidered as the spouse of another only if the indi17 vidual is married to the individual’s spouse at the 

18 time of the gift and does not remarry during the re19 mainder of the calendar year.’’; 

20 (21) in section 2516— 

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

22 wife enter’’ and inserting the following: 

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

24 and 


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

2 subsection: 

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

4 spouses referred to are divorced, wherever appropriate to 

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

6 ‘former spouse’.’’; 

7 (22) in section 5733(d)(2), by striking ‘‘hus8 band or wife’’ and inserting ‘‘married individual’’; 

9 (23) in section 6013— 

10 (A) by striking ‘‘JOINT RETURNS OF IN11 COME TAX BY HUSBAND AND WIFE’’ in the 

12 heading and inserting ‘‘JOINT RETURNS OF

13 INCOME TAX BY A MARRIED COUPLE’’; 

14 (B) in subsection (a), in the matter pre15 ceding paragraph (1), by striking ‘‘husband and 

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

17 (C) in subsection (a)(1), by striking ‘‘ei18 ther the husband or wife’’ and inserting ‘‘either 

19 spouse’’; 

20 (D) in subsection (a)(2)— 

21 (i) in the first sentence, by striking 

22 ‘‘husband and wife’’ and inserting 

23 ‘‘spouses’’; and 


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1 (ii) in the second sentence, by striking 

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

3 spouse’s taxable year’’; 

4 (E) in subsection (a)(3)— 

5 (i) in the first sentence, by striking 

6 ‘‘his executor or administrator’’ and insert7 ing ‘‘the decedent’s executor or adminis8 trator’’; 

9 (ii) in the first sentence, by striking 

10 ‘‘with respect to both himself and the dece11 dent’’ and inserting ‘‘with respect to both 

12 the surviving spouse and the decedent’’; 

13 and 

14 (iii) in the second sentence, by strik15 ing ‘‘constitute his separate return’’ and 

16 inserting ‘‘constitute the survivor’s sepa17 rate return’’; 

18 (F) in subsection (b), by striking para19 graph (1) and inserting the following new para20 graph: 

21 ‘‘(1) IN GENERAL.—Except as provided in para22 graph (2), if an individual has filed a separate re23 turn for a taxable year for which a joint return 

24 could have been made by the individual and the indi25 vidual’s spouse under subsection (a) and the time 


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1 prescribed by law for filing the return for such tax2 able year has expired, such individual and such 

3 spouse may nevertheless make a joint return for 

4 such taxable year. A joint return filed under this 

5 subsection shall constitute the return of the indi6 vidual and the individual’s spouse for such taxable 

7 year, and all payments, credits, refunds, or other re8 payments made or allowed with respect to the sepa9 rate return of either spouse for such taxable year 

10 shall be taken into account in determining the extent 

11 to which the tax based upon the joint return has 

12 been paid. If a joint return is made under this sub13 section, any election (other than the election to file 

14 a separate return) made by either spouse in a sepa15 rate return for such taxable year with respect to the 

16 treatment of any income, deduction, or credit of 

17 such spouse shall not be changed in the making of 

18 the joint return where such election would have been 

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

20 a joint return is made under this subsection after 

21 the death of either spouse, such return with respect 

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

23 executor or administrator.’’; 

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

25 and wife’’ and inserting ‘‘spouses’’; 


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1 (H) in subsection (d)(1), by striking ‘‘sta2 tus as husband and wife’’ and inserting ‘‘the 

3 marital status with respect to each other’’; 

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

5 spouse’’ and inserting ‘‘the spouse of the indi6 vidual’’; 

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

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

9 shall be determined as if he were alive’’ and in10 serting ‘‘such individual, the individual’s 

11 spouse, and the individual’s estate shall be de12 termined as if the individual were alive’’; and 

13 (K) in subsection (f)(3)— 

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

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

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

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

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

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

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

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

22 married couple’’; 

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

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


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1 (26) in section 6096(a), by striking ‘‘of hus2 band and wife having’’ and inserting ‘‘reporting’’; 

3 (27) in section 6166(b)(2), by striking subpara4 graph (B) and inserting the following new subpara5 graph: 

6 ‘‘(B) CERTAIN INTERESTS HELD BY MAR7 RIED COUPLE.—Stock or a partnership interest 

8 which— 

9 ‘‘(i) is community property of a mar10 ried couple (or the income from which is 

11 community income) under the applicable 

12 community property law of a State, or 

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

14 joint tenants, tenants by the entirety, or 

15 tenants in common, 

16 shall be treated as owned by 1 shareholder or 

17 1 partner, as the case may be.’’; 

18 (28) in section 6212(b)(2)— 

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

20 and wife’’ and inserting ‘‘return’’; and 

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

22 and inserting ‘‘the last known address of such 

23 spouse’’; 

24 (29) in section 7428(c)(2)(A), by striking ‘‘hus25 band and wife’’ and inserting ‘‘married couple’’; 


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1 (30) in section 7701(a)— 

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

3 (B) in paragraph (38), by striking ‘‘hus4 band and wife’’ and inserting ‘‘married couple’’; 

5 and 

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

7 (7) and inserting the following new paragraph: 

8 ‘‘(7) MARRIED COUPLE TREATED AS 1 PER9 SON.—A married couple shall be treated as 1 per10 son.’’. 

11 (b) CONFORMING AMENDMENTS.— 

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

13 chapter 12 of the Internal Revenue Code of 1986 is 

14 amended by striking the item relating to section 

15 2513 and inserting the following new item: 

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

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

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

18 amended by striking the item relating to section 

19 6013 and inserting the following new item: 

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

20 SEC. 4. RULES RELATING TO THE GENDER OF SPOUSES, 

21 ETC. 

22 (a) IN GENERAL.—The following provisions of the In23 ternal Revenue Code of 1986 are each amended by strikVerDate Sep 11 2014 02:29 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\H3299.IH H3299

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1 ing ‘‘his spouse’’ each place it appears and inserting ‘‘the 

2 individual’s spouse’’: 

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

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

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

6 21. 

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

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

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

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

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

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

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

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

15 613A(c)(8)(D). 

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

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

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

19 911(c)(3). 

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

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

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

23 (18) Section 4946(d). 

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


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

2 6012(a)(1). 

3 (21) 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)(A) 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) Section 3402(l)(3). 

8 (3) The following provisions of the Internal 

9 Revenue Code of 1986 are each amended by striking 

10 ‘‘his taxable year’’ each place it appears and insert11 ing ‘‘the individual’s taxable year’’: 

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

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

14 (4) The following provisions of the Internal 

15 Revenue Code of 1986 are each amended by striking 

16 ‘‘his taxable year’’ each place it appears and insert17 ing ‘‘the taxpayer’s taxable year’’: 

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

19 2(b)(2) (as amended by paragraph (1)(B)). 

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

21 (5) The following provisions of the Internal 

22 Revenue Code of 1986 are each amended by striking 

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

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

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


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

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

3 amended by this section, is amended— 

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

5 two taxable years’’ and inserting ‘‘the tax6 payer’s two taxable years’’; 

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

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

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

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

11 both places it appears and inserting ‘‘for the 

12 taxpayer if the taxpayer’’; 

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

14 both places it appears and inserting ‘‘the indi15 vidual’s’’; 

16 (E) in section 105(b)— 

17 (i) by striking ‘‘his spouse, his de18 pendents’’ and inserting ‘‘the taxpayer’s 

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

20 (ii) by striking ‘‘by him’’; 

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

22 striking ‘‘, HIS SPOUSE, AND HIS DEPEND23 ENTS’’ and inserting ‘‘AND THE EMPLOYEE’S

24 SPOUSE AND DEPENDENTS’’; 


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

2 spouse, or any of his dependents by or on be3 half of his employer’’ and inserting ‘‘the em4 ployee or the employee’s spouse or dependents 

5 by or on behalf of the employer of the em6 ployee’’; 

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

8 both places it appears and inserting ‘‘the em9 ployee’s’’; 

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

11 ‘‘his spouse, and any of his dependents’’ and in12 serting ‘‘the employee’s spouse, and any of the 

13 employee’s dependents’’; 

14 (J) in section 129(b)(2), by striking ‘‘him15 self’’ and inserting ‘‘the spouse’s self’’; 

16 (K) in section 170(b)(1)(F)(iii)— 

17 (i) by striking ‘‘his spouse’’ and in18 serting ‘‘the spouse of such donor’’; and 

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

20 death of his surviving spouse if she’’ and 

21 inserting ‘‘the death of the donor or after 

22 the death of the donor’s surviving spouse if 

23 such surviving spouse’’; 

24 (L) in section 213(c)(1)— 


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1 (i) by striking ‘‘his estate’’ and insert2 ing ‘‘the estate of the taxpayer’’; and 

3 (ii) by striking ‘‘his death’’ and insert4 ing ‘‘the death of the taxpayer’’; 

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

6 and inserting ‘‘the taxpayer’’; 

7 (N) in section 217(g)— 

8 (i) by striking ‘‘, his spouse, or his de9 pendents’’ in paragraph (2) and inserting 

10 ‘‘or the spouse or dependents of such mem11 ber’’; 

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

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

14 and 

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

16 place it appears in paragraph (3) and in17 serting ‘‘the member’s spouse’’; 

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

19 ‘‘his’’; 

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

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

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

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


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

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

3 the spouse and dependents of such officer’’; 

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

5 his spouse, or his dependents’’ and inserting 

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

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

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

9 it appears and inserting ‘‘the covered spouse 

10 and dependents of such retiree’’; 

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

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

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

14 each place it appears and inserting ‘‘the individ15 ual’s’’; 

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

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

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

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

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

21 (Y) in section 1563(e)— 

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

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

24 (6)(A) and inserting ‘‘the individual’s chil25 dren’’; and 


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

2 places it appears in subparagraphs (A) and 

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

4 individual’s parents’’; 

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

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

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

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

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

10 ‘‘his surviving spouse’’ and inserting ‘‘the dece11 dent’s surviving spouse’’; 

12 (CC) in section 2035(b)— 

13 (i) by striking ‘‘his estate’’ and insert14 ing ‘‘the decedent’s estate’’; and 

15 (ii) by striking ‘‘his spouse’’ and in16 serting ‘‘the decedent’s spouse’’; 

17 (DD) in subsections (a) and (b)(5) of sec18 tion 2056, by striking ‘‘his’’; 

19 (EE) in section 2523(b)— 

20 (i) by striking ‘‘(or his heirs or as21 signs) or such person (or his heirs or as22 signs)’’ in paragraph (1) and inserting 

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

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


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1 (ii) by striking ‘‘himself’’ in para2 graph (1) and inserting ‘‘the donor’s self’’; 

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

4 and inserting ‘‘the donor’’; and 

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

6 appears in the matter following paragraph 

7 (2) and inserting ‘‘the donor’’; 

8 (FF) in section 2523(d), by striking ‘‘him9 self’’ and inserting ‘‘the donor’s self’’; 

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

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

12 (HH) in section 3121(b)(3)— 

13 (i) by striking ‘‘his father’’ in sub14 paragraph (A) and inserting ‘‘the child’s 

15 father’’; 

16 (ii) by striking ‘‘his father’’ in sub17 paragraph (B) and inserting ‘‘the individ18 ual’s father’’; and 

19 (iii) by striking ‘‘his son’’ in subpara20 graph (B) and inserting ‘‘the individual’s 

21 son’’; 

22 (II) in section 3306(c)(5)— 

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

24 ‘‘the individual’s son’’; and 


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24 

•HR 3299 IH

1 (ii) by striking ‘‘his father’’ and in2 serting ‘‘the child’s father’’; 

3 (JJ) in section 3402(l)— 

4 (i) by striking ‘‘he’’ each place it ap5 pears in paragraphs (2) and (3)(A) and in6 serting ‘‘the employee’’; and 

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

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

9 and inserting ‘‘the employee’s taxable 

10 year’’; 

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

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

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

14 both places it appears and inserting ‘‘the indi15 vidual’s’’; 

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

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

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

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

20 death’’; 

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

22 section 7448, by striking ‘‘his’’ each place it ap23 pears and inserting ‘‘the individual’s’’; 

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

25 so amended, by striking ‘‘he’’ each place it apVerDate Sep 11 2014 02:29 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00024 Fmt 6652 Sfmt 6201 E:\BILLS\H3299.IH H3299

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•HR 3299 IH

1 pears and inserting ‘‘such judge or special trial 

2 judge’’; and 

3 (QQ) in section 7448(q)— 

4 (i) by striking ‘‘his’’ both places it ap5 pears and inserting ‘‘such judge’s’’; and 

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

7 inserting ‘‘to come’’. 

Æ 


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