116TH CONGRESS 

1ST SESSION H. R. 3299 

AN ACT 

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. 
2 

•HR 3299 EH

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 ‘‘Promoting Respect for 

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

6 ‘‘PRIDE Act of 2019’’. 

7 SEC. 2. EXTENSION OF PERIOD OF LIMITATION FOR CER8 TAIN LEGALLY MARRIED COUPLES. 

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

10 treated as married for purposes of the Internal Revenue 

11 Code of 1986 by the application of the holdings of Rev12 enue Ruling 2013–17— 

13 (1) if such individual filed a return (other than 

14 a joint return) for a taxable year ending before Sep15 tember 16, 2013, for which a joint return could have 

16 been made by the individual and the individual’s 

17 spouse but for the fact that such holdings were not 

18 effective at the time of filing, such return shall be 

19 treated as a separate return within the meaning of 

20 section 6013(b) of such Code and the time pre21 scribed by section 6013(b)(2)(A) of such Code for 

22 filing a joint return after filing a separate return 

23 shall not expire before the date prescribed by law 

24 (including extensions) for filing the return of tax for 
3 

•HR 3299 EH

1 the taxable year that includes the date of the enact2 ment of this Act, and 

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

4 to paragraph (1)— 

5 (A) the period of limitation prescribed by 

6 section 6511(a) of such Code for any such tax7 able year shall be extended until the date pre8 scribed by law (including extensions) for filing 

9 the return of tax for the taxable year that in10 cludes the date of the enactment of this Act, 

11 and 

12 (B) section 6511(b)(2) of such Code shall 

13 not apply to any claim of credit or refund with 

14 respect to such return. 

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

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

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

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

19 status for purposes of the Internal Revenue Code of 1986 

20 of the individual. 

21 SEC. 3. RULES RELATING TO ALL LEGALLY MARRIED COU22 PLES. 

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

24 1986 is amended— 

25 (1) in section 21(d)(2)— 
4 

•HR 3299 EH

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

2 and inserting ‘‘SELF’’; and 

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

4 and inserting ‘‘any married couple’’; 

5 (2) in section 22(e)(1)— 

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

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

8 and 

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

10 spouse’’ and inserting ‘‘the taxpayer and the 

11 spouse of the taxpayer’’; 

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

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

14 who files’’; 

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

16 and inserting the following new clause: 

17 ‘‘(i) MARRIED COUPLE TREATED AS 1

18 PARTNER.—For purposes of subparagraph 

19 (B), individuals married to one another 

20 (and their estates) shall be treated as 1 

21 partner.’’; 

22 (5) in section 62(b)(3)— 

23 (A) in subparagraph (A)— 
5 

•HR 3299 EH

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

2 lived apart’’ and inserting ‘‘married couple 

3 who lived apart’’; and 

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

5 spouse’’ and inserting ‘‘the taxpayer and 

6 the spouse of the taxpayer’’; and 

7 (B) in subparagraph (D), by striking ‘‘hus8 band and wife’’ and inserting ‘‘married couple’’; 

9 (6) in section 121— 

10 (A) in subsection (b)(2), by striking ‘‘hus11 band and wife who make’’ and inserting ‘‘mar12 ried couple who makes’’; and 

13 (B) in subsection (d)(1), by striking ‘‘hus14 band and wife make’’ and inserting ‘‘married 

15 couple makes’’; 

16 (7) in section 165(h)(4)(B), by striking ‘‘hus17 band and wife’’ and inserting ‘‘married couple’’; 

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

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

20 to one another who file’’; 

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

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

23 (10) in section 219(g)(4), in the matter pre24 ceding subparagraph (A), by striking ‘‘A husband 

25 and wife’’ and inserting ‘‘Married individuals’’; 
6 

•HR 3299 EH

1 (11) in section 274(b)(2)(B), by striking ‘‘hus2 band and wife’’ and inserting ‘‘married couple’’; 

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

4 and wife’’ in the second sentence and inserting 

5 ‘‘married couple’’; 

6 (13) in section 761(f)— 

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

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

9 (B) in paragraph (2)(A), by striking ‘‘hus10 band and wife’’ and inserting ‘‘married couple’’; 

11 (14) in section 911— 

12 (A) in subsection (b)(2), by striking sub13 paragraph (C) and inserting the following new 

14 subparagraph: 

15 ‘‘(C) TREATMENT OF COMMUNITY IN16 COME.—In applying subparagraph (A) with re17 spect to amounts received from services per18 formed by a married individual which are com19 munity income under community property laws 

20 applicable to such income, the aggregate 

21 amount which may be excludable from the gross 

22 income of such individual and such individual’s 

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

24 year shall equal the amount which would be so 
7 

•HR 3299 EH

1 excludable if such amounts did not constitute 

2 community income.’’; and 

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

4 ‘‘where a husband and wife each have’’ and in5 serting ‘‘where both spouses have’’; 

6 (15) in section 1244(b)(2), by striking ‘‘a hus7 band and wife filing’’; 

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

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

10 ‘‘(iii) TREATMENT OF A MARRIED

11 COUPLE.—For purposes of this subpara12 graph, a married couple shall be treated as 

13 1 person. The preceding sentence shall not 

14 apply where the spouses lived apart at all 

15 times during the taxable year in which the 

16 loan is made.’’; 

17 (17) in section 1313(c)(1), by striking ‘‘hus18 band and wife’’ and inserting ‘‘spouses’’; 

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

20 husband and wife’’ and inserting ‘‘a married cou21 ple’’; 

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

23 JOINT INTERESTS OF HUSBAND AND WIFE’’ in the 

24 heading and inserting ‘‘CERTAIN JOINT INTERESTS

25 OF MARRIED COUPLE’’; 
8 

•HR 3299 EH

1 (20) in section 2513— 

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

3 WIFE TO THIRD PARTY’’ in the heading and 

4 inserting ‘‘GIFT BY SPOUSE TO THIRD

5 PARTY’’; and 

6 (B) by striking paragraph (1) of sub7 section (a) and inserting the following new 

8 paragraph: 

9 ‘‘(1) IN GENERAL.—A gift made by one indi10 vidual to any person other than such individual’s 

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

12 considered as made one-half by the individual and 

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

14 the time of the gift each spouse is a citizen or resi15 dent of the United States. This paragraph shall not 

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

17 interest in property if such individual creates in the 

18 individual’s spouse a general power of appointment, 

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

20 purposes of this section, an individual shall be con21 sidered as the spouse of another only if the indi22 vidual is married to the individual’s spouse at the 

23 time of the gift and does not remarry during the re24 mainder of the calendar year.’’; 

25 (21) in section 2516— 
9 

•HR 3299 EH

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

2 wife enter’’ and inserting the following: 

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

4 and 

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

6 subsection: 

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

8 spouses referred to are divorced, wherever appropriate to 

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

10 ‘former spouse’.’’; 

11 (22) in section 5733(d)(2), by striking ‘‘hus12 band or wife’’ and inserting ‘‘married individual’’; 

13 (23) in section 6013— 

14 (A) by striking ‘‘JOINT RETURNS OF IN15 COME TAX BY HUSBAND AND WIFE’’ in the 

16 heading and inserting ‘‘JOINT RETURNS OF

17 INCOME TAX BY A MARRIED COUPLE’’; 

18 (B) in subsection (a), in the matter pre19 ceding paragraph (1), by striking ‘‘husband and 

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

21 (C) in subsection (a)(1), by striking ‘‘ei22 ther the husband or wife’’ and inserting ‘‘either 

23 spouse’’; 

24 (D) in subsection (a)(2)— 
10 

•HR 3299 EH

1 (i) by striking ‘‘husband and wife’’ 

2 and inserting ‘‘spouses’’; and 

3 (ii) by striking ‘‘his taxable year’’ and 

4 inserting ‘‘such spouse’s taxable year’’; 

5 (E) in subsection (a)(3)— 

6 (i) by striking ‘‘his executor or admin7 istrator’’ and inserting ‘‘the decedent’s ex8 ecutor or administrator’’; 

9 (ii) by striking ‘‘with respect to both 

10 himself and the decedent’’ and inserting 

11 ‘‘with respect to both the surviving spouse 

12 and the decedent’’; and 

13 (iii) by striking ‘‘constitute his sepa14 rate return’’ and inserting ‘‘constitute the 

15 survivor’s separate return’’; 

16 (F) in subsection (b), by striking para17 graph (1) and inserting the following new para18 graph: 

19 ‘‘(1) IN GENERAL.—Except as provided in para20 graph (2), if an individual has filed a separate re21 turn for a taxable year for which a joint return 

22 could have been made by the individual and the indi23 vidual’s spouse under subsection (a) and the time 

24 prescribed by law for filing the return for such tax25 able year has expired, such individual and such 
11 

•HR 3299 EH

1 spouse may nevertheless make a joint return for 

2 such taxable year. A joint return filed under this 

3 subsection shall constitute the return of the indi4 vidual and the individual’s spouse for such taxable 

5 year, and all payments, credits, refunds, or other re6 payments made or allowed with respect to the sepa7 rate return of either spouse for such taxable year 

8 shall be taken into account in determining the extent 

9 to which the tax based upon the joint return has 

10 been paid. If a joint return is made under this sub11 section, any election (other than the election to file 

12 a separate return) made by either spouse in a sepa13 rate return for such taxable year with respect to the 

14 treatment of any income, deduction, or credit of 

15 such spouse shall not be changed in the making of 

16 the joint return where such election would have been 

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

18 a joint return is made under this subsection after 

19 the death of either spouse, such return with respect 

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

21 executor or administrator.’’; 

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

23 and wife’’ and inserting ‘‘spouses’’; 
12 

•HR 3299 EH

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’’; 
13 

•HR 3299 EH

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’’; 
14 

•HR 3299 EH

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 strik-
15 

•HR 3299 EH

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 179(d)(2)(A). 

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

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

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

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

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

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

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

16 (12) Section 704(e)(2). 

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

18 911(c)(3). 

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

20 (15) Section 1563(e)(5). 

21 (16) Section 3121(b)(3)(B). 

22 (17) Section 4946(d). 

23 (18) Section 4975(e)(6). 

24 (19) Subparagraphs (A)(iv) and (B) of section 

25 6012(a)(1). 
16 

•HR 3299 EH

1 (20) Section 7703(a). 

2 (b) CONFORMING AMENDMENTS.— 

3 (1) The following provisions of the Internal 

4 Revenue Code of 1986 are each amended by striking 

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

6 ‘‘the taxpayer’s spouse’’: 

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

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

9 2(b)(2). 

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

11 21(e). 

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

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

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

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

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

17 (I) Section 151(b). 

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

19 213. 

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

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

22 (M) Section 6504(2). 

23 (2) The following provisions of the Internal 

24 Revenue Code of 1986 are each amended by striking 
17 

•HR 3299 EH

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

2 ‘‘the employee’s spouse’’: 

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

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

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

6 (3) The following provisions of the Internal 

7 Revenue Code of 1986 are each amended by striking 

8 ‘‘his taxable year’’ each place it appears and insert9 ing ‘‘the individual’s taxable year’’: 

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

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

12 (4) The following provisions of the Internal 

13 Revenue Code of 1986 are each amended by striking 

14 ‘‘his taxable year’’ each place it appears and insert15 ing ‘‘the taxpayer’s taxable year’’: 

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

17 2(b)(2) (as amended by paragraph (1)(B)). 

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

19 (5) The following provisions of the Internal 

20 Revenue Code of 1986 are each amended by striking 

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

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

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

24 (C) Section 7703(b)(1). 
18 

•HR 3299 EH

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

2 amended by this section, is amended— 

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

4 two taxable years’’ and inserting ‘‘the tax5 payer’s two taxable years’’; 

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

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

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

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

10 both places it appears and inserting ‘‘for the 

11 taxpayer if the taxpayer’’; 

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

13 both places it appears and inserting ‘‘the indi14 vidual’s’’; 

15 (E) in section 105(b)— 

16 (i) by striking ‘‘his spouse, his de17 pendents’’ and inserting ‘‘the taxpayer’s 

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

19 (ii) by striking ‘‘by him’’; 

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

21 striking ‘‘, HIS SPOUSE, AND HIS DEPEND22 ENTS’’ and inserting ‘‘AND THE EMPLOYEE’S

23 SPOUSE AND DEPENDENTS’’; 

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

25 spouse, or any of his dependents by or on be-
19 

•HR 3299 EH

1 half of his employer’’ and inserting ‘‘the em2 ployee or the employee’s spouse or dependents 

3 by or on behalf of the employer of the em4 ployee’’; 

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

6 both places it appears and inserting ‘‘the em7 ployee’s’’; 

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

9 ‘‘his spouse, and any of his dependents’’ and in10 serting ‘‘the employee’s spouse, and any of the 

11 employee’s dependents’’; 

12 (J) in section 129(b)(2), by striking ‘‘him13 self’’ and inserting ‘‘the spouse’s self’’; 

14 (K) in section 170(b)(1)(F)(iii)— 

15 (i) by striking ‘‘his spouse’’ and in16 serting ‘‘the spouse of such donor’’; and 

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

18 death of his surviving spouse if she’’ and 

19 inserting ‘‘the death of the donor or after 

20 the death of the donor’s surviving spouse if 

21 such surviving spouse’’; 

22 (L) in section 213(c)(1)— 

23 (i) by striking ‘‘his estate’’ and insert24 ing ‘‘the estate of the taxpayer’’; and 
20 

•HR 3299 EH

1 (ii) by striking ‘‘his death’’ and insert2 ing ‘‘the death of the taxpayer’’; 

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

4 and inserting ‘‘the taxpayer’’; 

5 (N) in section 217(g)— 

6 (i) by striking ‘‘, his spouse, or his de7 pendents’’ in paragraph (2) and inserting 

8 ‘‘or the spouse or dependents of such mem9 ber’’; 

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

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

12 and 

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

14 place it appears in paragraph (3) and in15 serting ‘‘the member’s spouse’’; 

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

17 ‘‘his’’; 

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

19 each place it appears and inserting ‘‘the individ20 ual’s’’; 

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

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

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

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

25 the spouse and dependents of such officer’’; 
21 

•HR 3299 EH

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

2 his spouse, or his dependents’’ and inserting 

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

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

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

6 it appears and inserting ‘‘the covered spouse 

7 and dependents of such retiree’’; 

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

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

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

11 each place it appears and inserting ‘‘the individ12 ual’s’’; 

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

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

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

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

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

18 (Y) in section 1563(e)— 

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

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

21 (6)(A) and inserting ‘‘the individual’s chil22 dren’’; and 

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

24 places it appears in subparagraphs (A) and 
22 

•HR 3299 EH

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

2 individual’s parents’’; 

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

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

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

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

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

8 ‘‘his surviving spouse’’ and inserting ‘‘the dece9 dent’s surviving spouse’’; 

10 (CC) in section 2035(b)— 

11 (i) by striking ‘‘his estate’’ and insert12 ing ‘‘the decedent’s estate’’; and 

13 (ii) by striking ‘‘his spouse’’ and in14 serting ‘‘the decedent’s spouse’’; 

15 (DD) in subsections (a) and (b)(5) of sec16 tion 2056, by striking ‘‘his’’; 

17 (EE) in section 2523(b)— 

18 (i) by striking ‘‘(or his heirs or as19 signs) or such person (or his heirs or as20 signs)’’ in paragraph (1) and inserting 

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

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

23 (ii) by striking ‘‘himself’’ in para24 graph (1) and inserting ‘‘the donor’s self’’; 
23 

•HR 3299 EH

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

2 and inserting ‘‘the donor’’; and 

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

4 appears in the matter following paragraph 

5 (2) and inserting ‘‘the donor’’; 

6 (FF) in section 2523(d), by striking ‘‘him7 self’’ and inserting ‘‘the donor’s self’’; 

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

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

10 (HH) in section 3121(b)(3)— 

11 (i) by striking ‘‘his father’’ in sub12 paragraph (A) and inserting ‘‘the child’s 

13 father’’; 

14 (ii) by striking ‘‘his father’’ in sub15 paragraph (B) and inserting ‘‘the individ16 ual’s father’’; and 

17 (iii) by striking ‘‘his son’’ in subpara18 graph (B) and inserting ‘‘the individual’s 

19 son’’; 

20 (II) in section 3306(c)(5)— 

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

22 ‘‘the individual’s son’’; and 

23 (ii) by striking ‘‘his father’’ and in24 serting ‘‘the child’s father’’; 

25 (JJ) in section 3402(l)— 
24 

•HR 3299 EH

1 (i) by striking ‘‘he’’ each place it ap2 pears in paragraphs (2) and (3)(A) and in3 serting ‘‘the employee’’; and 

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

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

6 and inserting ‘‘the employee’s taxable 

7 year’’; 

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

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

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

11 both places it appears and inserting ‘‘the indi12 vidual’s’’; 

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

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

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

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

17 death’’; 

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

19 section 7448, by striking ‘‘his’’ each place it ap20 pears and inserting ‘‘the individual’s’’; 

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

22 so amended, by striking ‘‘he’’ each place it ap23 pears and inserting ‘‘such judge or special trial 

24 judge’’; and 

25 (QQ) in section 7448(q)— 
25 

•HR 3299 EH

1 (i) by striking ‘‘his’’ both places it ap2 pears and inserting ‘‘such judge’s’’; and 

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

4 inserting ‘‘to come’’. 

5 SEC. 5. INCREASE IN PENALTY FOR FAILURE TO FILE. 

6 (a) IN GENERAL.—The second sentence of subsection 

7 (a) of section 6651 of the Internal Revenue Code of 1986 

8 is amended by striking ‘‘$330’’ and inserting ‘‘$435’’. 

9 (b) INFLATION ADJUSTMENT.—Section 6651(j)(1) of 

10 such Code is amended by striking ‘‘$330’’ and inserting 

11 ‘‘$435’’. 

12 (c) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to returns required to be filed after 

14 December 31, 2019. 

15 SEC. 6. DETERMINATION OF BUDGETARY EFFECTS. 

16 The budgetary effects of this Act, for the purpose of 

17 complying with the Statutory Pay-As-You-Go Act of 2010, 

18 shall be determined by reference to the latest statement 

19 titled ‘‘Budgetary Effects of PAYGO Legislation’’ for this 

20 Act, submitted for printing in the Congressional Record 

21 by the Chairman of the House Budget Committee, pro-
26 

•HR 3299 EH

1 vided that such statement has been submitted prior to the 

2 vote on passage. 

Passed the House of Representatives July 24, 2019. 

Attest: 

Clerk. 

116TH CONGRESS 

1ST SESSION H. R. 3299 

AN ACT 

To permit legally married same-sex couples to 

couples, and for other purposes. couples in the same manner as other married provisions shall apply to legally married same-sex Internal Revenue Code of 1986 to clarify that all outside the statute of limitations, to amend the amend their filing status for income tax returns