IB 

Union Calendar No. 120 

116TH CONGRESS 

1ST SESSION H. R. 3299 

[Report No. 116–161] 

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 

JULY 18, 2019 

Additional sponsors: Ms. NORTON, Ms. BASS, and Mr. SCHIFF

JULY 18, 2019 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on June 18, 2019] 


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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. 


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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 Revenue 

12 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 ef18 fective at the time of filing, such return shall be treat19 ed as a separate return within the meaning of section 

20 6013(b) of such Code and the time prescribed by sec21 tion 6013(b)(2)(A) of such Code for filing a joint re22 turn after filing a separate return shall not expire be23 fore the date prescribed by law (including extensions) 

24 for filing the return of tax for the taxable year that 

25 includes the date of the enactment of this Act, and 


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

2 to paragraph (1)— 

3 (A) the period of limitation prescribed by 

4 section 6511(a) of such Code for any such taxable 

5 year shall be extended until the date prescribed 

6 by law (including extensions) for filing the re7 turn of tax for the taxable year that includes the 

8 date of the enactment of this Act, and 

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

10 not apply to any claim of credit or refund with 

11 respect to such return. 

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

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

14 respect to amendments to the return of tax, and claims for 

15 credit or refund, relating to a change in the marital status 

16 for purposes of the Internal Revenue Code of 1986 of the 

17 individual. 

18 SEC. 3. RULES RELATING TO ALL LEGALLY MARRIED COU19 PLES. 

20 (a) IN GENERAL.—The Internal Revenue Code of 1986 

21 is amended— 

22 (1) in section 21(d)(2)— 

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

24 and inserting ‘‘SELF’’; and 


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

2 and inserting ‘‘any married couple’’; 

3 (2) in section 22(e)(1)— 

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

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

6 and 

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

8 spouse’’ and inserting ‘‘the taxpayer and the 

9 spouse of the taxpayer’’; 

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

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

12 who files’’; 

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

14 and inserting the following new clause: 

15 ‘‘(i) MARRIED COUPLE TREATED AS 1

16 PARTNER.—For purposes of subparagraph 

17 (B), individuals married to one another 

18 (and their estates) shall be treated as 1 

19 partner.’’; 

20 (5) in section 62(b)(3)— 

21 (A) in subparagraph (A)— 

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

23 lived apart’’ and inserting ‘‘married couple 

24 who lived apart’’; and 


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

2 spouse’’ and inserting ‘‘the taxpayer and 

3 the spouse of the taxpayer’’; and 

4 (B) in subparagraph (D), by striking ‘‘hus5 band and wife’’ and inserting ‘‘married couple’’; 

6 (6) in section 121— 

7 (A) in subsection (b)(2), by striking ‘‘hus8 band and wife who make’’ and inserting ‘‘mar9 ried couple who makes’’; and 

10 (B) in subsection (d)(1), by striking ‘‘hus11 band and wife make’’ and inserting ‘‘married 

12 couple makes’’; 

13 (7) in section 165(h)(4)(B), by striking ‘‘husband 

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

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

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

17 to one another who file’’; 

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

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

20 (10) in section 219(g)(4), in the matter pre21 ceding subparagraph (A), by striking ‘‘A husband 

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

23 (11) in section 274(b)(2)(B), by striking ‘‘hus24 band and wife’’ and inserting ‘‘married couple’’; 


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

2 wife’’ in the second sentence and inserting ‘‘married 

3 couple’’; 

4 (13) in section 761(f)— 

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

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

7 (B) in paragraph (2)(A), by striking ‘‘hus8 band and wife’’ and inserting ‘‘married couple’’; 

9 (14) in section 911— 

10 (A) in subsection (b)(2), by striking sub11 paragraph (C) and inserting the following new 

12 subparagraph: 

13 ‘‘(C) TREATMENT OF COMMUNITY IN14 COME.—In applying subparagraph (A) with re15 spect to amounts received from services per16 formed by a married individual which are com17 munity income under community property laws 

18 applicable to such income, the aggregate amount 

19 which may be excludable from the gross income 

20 of such individual and such individual’s spouse 

21 under subsection (a)(1) for any taxable year 

22 shall equal the amount which would be so exclud23 able if such amounts did not constitute commu24 nity income.’’; and 


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

2 ‘‘where a husband and wife each have’’ and in3 serting ‘‘where both spouses have’’; 

4 (15) in section 1244(b)(2), by striking ‘‘a hus5 band and wife filing’’; 

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

7 (iii) and inserting the following new clause: 

8 ‘‘(iii) TREATMENT OF A MARRIED COU9 PLE.—For purposes of this subparagraph, a 

10 married couple shall be treated as 1 person. 

11 The preceding sentence shall not apply 

12 where the spouses lived apart at all times 

13 during the taxable year in which the loan 

14 is made.’’; 

15 (17) in section 1313(c)(1), by striking ‘‘husband 

16 and wife’’ and inserting ‘‘spouses’’; 

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

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

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

20 JOINT INTERESTS OF HUSBAND AND WIFE’’ in the 

21 heading and inserting ‘‘CERTAIN JOINT INTERESTS

22 OF MARRIED COUPLE’’; 

23 (20) in section 2513— 

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

25 WIFE TO THIRD PARTY’’ in the heading and 


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1 inserting ‘‘GIFT BY SPOUSE TO THIRD

2 PARTY’’; and 

3 (B) by striking paragraph (1) of subsection 

4 (a) and inserting the following new paragraph: 

5 ‘‘(1) IN GENERAL.—A gift made by one indi6 vidual to any person other than such individual’s 

7 spouse shall, for the purposes of this chapter, be con8 sidered as made one-half by the individual and one9 half by such individual’s spouse, but only if at the 

10 time of the gift each spouse is a citizen or resident of 

11 the United States. This paragraph shall not apply 

12 with respect to a gift by an individual of an interest 

13 in property if such individual creates in the individ14 ual’s spouse a general power of appointment, as de15 fined in section 2514(c), over such interest. For pur16 poses of this section, an individual shall be considered 

17 as the spouse of another only if the individual is mar18 ried to the individual’s spouse at the time of the gift 

19 and does not remarry during the remainder of the 

20 calendar year.’’; 

21 (21) in section 2516— 

22 (A) by striking ‘‘Where a husband and wife 

23 enter’’ and inserting the following: 

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

25 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 ‘‘husband 

8 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 ‘‘either 

18 the husband or wife’’ and inserting ‘‘either 

19 spouse’’; 

20 (D) in subsection (a)(2)— 

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

22 and inserting ‘‘spouses’’; and 

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

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

25 (E) in subsection (a)(3)— 


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1 (i) by striking ‘‘his executor or admin2 istrator’’ and inserting ‘‘the decedent’s ex3 ecutor or administrator’’; 

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

5 himself and the decedent’’ and inserting 

6 ‘‘with respect to both the surviving spouse 

7 and the decedent’’; and 

8 (iii) by striking ‘‘constitute his sepa9 rate return’’ and inserting ‘‘constitute the 

10 survivor’s separate return’’; 

11 (F) in subsection (b), by striking paragraph 

12 (1) and inserting the following new paragraph: 

13 ‘‘(1) IN GENERAL.—Except as provided in para14 graph (2), if an individual has filed a separate return 

15 for a taxable year for which a joint return could have 

16 been made by the individual and the individual’s 

17 spouse under subsection (a) and the time prescribed 

18 by law for filing the return for such taxable year has 

19 expired, such individual and such spouse may never20 theless make a joint return for such taxable year. A 

21 joint return filed under this subsection shall constitute 

22 the return of the individual and the individual’s 

23 spouse for such taxable year, and all payments, cred24 its, refunds, or other repayments made or allowed 

25 with respect to the separate return of either spouse for 


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1 such taxable year shall be taken into account in deter2 mining the extent to which the tax based upon the 

3 joint return has been paid. If a joint return is made 

4 under this subsection, any election (other than the 

5 election to file a separate return) made by either 

6 spouse in a separate return for such taxable year with 

7 respect to the treatment of any income, deduction, or 

8 credit of such spouse shall not be changed in the mak9 ing of the joint return where such election would have 

10 been irrevocable if the joint return had not been made. 

11 If a joint return is made under this subsection after 

12 the death of either spouse, such return with respect to 

13 the decedent can be made only by the decedent’s execu14 tor or administrator.’’; 

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

16 and wife’’ and inserting ‘‘spouses’’; 

17 (H) in subsection (d)(1), by striking ‘‘status 

18 as husband and wife’’ and inserting ‘‘the marital 

19 status with respect to each other’’; 

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

21 spouse’’ and inserting ‘‘the spouse of the indi22 vidual’’; 

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

24 ‘‘such individual, his spouse, and his estate shall 

25 be determined as if he were alive’’ and inserting 


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1 ‘‘such individual, the individual’s spouse, and 

2 the individual’s estate shall be determined as if 

3 the individual were alive’’; and 

4 (K) in subsection (f)(3)— 

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

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

7 which such member is entitled’’; and 

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

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

10 which such employee is entitled’’; 

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

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

13 married couple’’; 

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

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

16 (26) in section 6096(a), by striking ‘‘of husband 

17 and wife having’’ and inserting ‘‘reporting’’; 

18 (27) 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 1 

7 partner, as the case may be.’’; 

8 (28) in section 6212(b)(2)— 

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

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

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

12 and inserting ‘‘the last known address of such 

13 spouse’’; 

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

16 (30) in section 7701(a)— 

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

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

20 and 

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

22 (7) and inserting the following new paragraph: 

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


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1 (b) CONFORMING AMENDMENTS.— 

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

3 chapter 12 of the Internal Revenue Code of 1986 is 

4 amended by striking the item relating to section 2513 

5 and inserting the following new item: 

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

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

7 of subchapter A of chapter 61 of such Code is amend8 ed by striking the item relating to section 6013 and 

9 inserting the following new item: 

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

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

11 ETC. 

12 (a) IN GENERAL.—The following provisions of the In13 ternal Revenue Code of 1986 are each amended by striking 

14 ‘‘his spouse’’ each place it appears and inserting ‘‘the indi15 vidual’s spouse’’: 

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

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

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

19 21. 

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

21 (5) Section 179(d)(2)(A). 

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

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

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


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

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

3 613A(c)(8)(D). 

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

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

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

7 911(c)(3). 

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

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

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

11 (17) Section 4946(d). 

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

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

14 6012(a)(1). 

15 (20) Section 7703(a). 

16 (b) CONFORMING AMENDMENTS.— 

17 (1) The following provisions of the Internal Rev18 enue Code of 1986 are each amended by striking ‘‘his 

19 spouse’’ each place it appears and inserting ‘‘the tax20 payer’s spouse’’: 

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

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

23 2(b)(2). 

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

25 21(e). 


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

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

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

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

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

6 (I) Section 151(b). 

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

8 213. 

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

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

11 (M) Section 6504(2). 

12 (2) The following provisions of the Internal Rev13 enue Code of 1986 are each amended by striking ‘‘his 

14 spouse’’ each place it appears and inserting ‘‘the em15 ployee’s spouse’’: 

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

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

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

19 (3) The following provisions of the Internal Rev20 enue Code of 1986 are each amended by striking ‘‘his 

21 taxable year’’ each place it appears and inserting 

22 ‘‘the individual’s taxable year’’: 

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

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


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1 (4) The following provisions of the Internal Rev2 enue Code of 1986 are each amended by striking ‘‘his 

3 taxable year’’ each place it appears and inserting 

4 ‘‘the taxpayer’s taxable year’’: 

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

6 2(b)(2) (as amended by paragraph (1)(B)). 

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

8 (5) The following provisions of the Internal Rev9 enue Code of 1986 are each amended by striking ‘‘his 

10 home’’ and inserting ‘‘the individual’s home’’: 

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

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

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

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

15 amended by this section, is amended— 

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

17 two taxable years’’ and inserting ‘‘the taxpayer’s 

18 two taxable years’’; 

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

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

21 (C) in paragraphs (1)(A) and (2)(A) of sec22 tion 63(f), by striking ‘‘for himself if he’’ both 

23 places it appears and inserting ‘‘for the taxpayer 

24 if the taxpayer’’; 


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

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

4 (E) in section 105(b)— 

5 (i) by striking ‘‘his spouse, his depend6 ents’’ and inserting ‘‘the taxpayer’s spouse, 

7 the taxpayer’s dependents’’; and 

8 (ii) by striking ‘‘by him’’; 

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

10 striking ‘‘, HIS SPOUSE, AND HIS DEPENDENTS’’ 

11 and inserting ‘‘AND THE EMPLOYEE’S SPOUSE

12 AND DEPENDENTS’’; 

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

14 spouse, or any of his dependents by or on behalf 

15 of his employer’’ and inserting ‘‘the employee or 

16 the employee’s spouse or dependents by or on be17 half of the employer of the employee’’; 

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

19 both places it appears and inserting ‘‘the em20 ployee’s’’; 

21 (I) in section 119(d)(3)(B), by striking ‘‘his 

22 spouse, and any of his dependents’’ and inserting 

23 ‘‘the employee’s spouse, and any of the employ24 ee’s dependents’’; 


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

3 (K) in section 170(b)(1)(F)(iii)— 

4 (i) by striking ‘‘his spouse’’ and insert5 ing ‘‘the spouse of such donor’’; and 

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

7 death of his surviving spouse if she’’ and in8 serting ‘‘the death of the donor or after the 

9 death of the donor’s surviving spouse if such 

10 surviving spouse’’; 

11 (L) in section 213(c)(1)— 

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

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

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

17 and inserting ‘‘the taxpayer’’; 

18 (N) in section 217(g)— 

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

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

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

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

25 and 


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

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

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

5 ‘‘his’’; 

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

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

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

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

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

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

13 the spouse and dependents of such officer’’; 

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

15 his spouse, or his dependents’’ and inserting ‘‘or 

16 the participant’s spouse or dependents’’; 

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

18 covered spouse and dependents’’ each place it ap19 pears and inserting ‘‘the covered spouse and de20 pendents of such retiree’’; 

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

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

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

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


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

2 each place it appears in subparagraphs (A) and 

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

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

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

6 (Y) in section 1563(e)— 

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

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

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

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

12 places it appears in subparagraphs (A) and 

13 (B) of paragraph (6) and inserting ‘‘the in14 dividual’s parents’’; 

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

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

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

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

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

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

22 (CC) in section 2035(b)— 

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


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

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

5 (EE) in section 2523(b)— 

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

9 the donor’s heirs or assigns) or such person 

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

11 (ii) by striking ‘‘himself’’ in paragraph 

12 (1) and inserting ‘‘the donor’s self’’; 

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

14 and inserting ‘‘the donor’’; and 

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

16 appears in the matter following paragraph 

17 (2) and inserting ‘‘the donor’’; 

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

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

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

22 (HH) in section 3121(b)(3)— 

23 (i) by striking ‘‘his father’’ in subpara24 graph (A) and inserting ‘‘the child’s fa25 ther’’; 


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24 

•HR 3299 RH

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

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

6 son’’; 

7 (II) in section 3306(c)(5)— 

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

9 ‘‘the individual’s son’’; and 

10 (ii) by striking ‘‘his father’’ and insert11 ing ‘‘the child’s father’’; 

12 (JJ) in section 3402(l)— 

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

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

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

18 inserting ‘‘the employee’s taxable year’’; 

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

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

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

22 both places it appears and inserting ‘‘the indi23 vidual’s’’; 

24 (MM) in section 6103(e)(1)(A)(ii), by strik25 ing ‘‘him’’ and inserting ‘‘the individual’’; 


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25 

•HR 3299 RH

1 (NN) in section 7448(a)(8), by striking ‘‘his 

2 death’’ and inserting ‘‘the individual’s death’’; 

3 (OO) in subsections (d), (m), and (n) of sec4 tion 7448, by striking ‘‘his’’ each place it ap5 pears and inserting ‘‘the individual’s’’; 

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

7 so amended, by striking ‘‘he’’ each place it ap8 pears and inserting ‘‘such judge or special trial 

9 judge’’; and 

10 (QQ) in section 7448(q)— 

11 (i) by striking ‘‘his’’ both places it ap12 pears and inserting ‘‘such judge’s’’; and 

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

14 inserting ‘‘to come’’. 


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Union Calendar No. 120 

116TH CONGRESS 

1ST SESSION H. R. 3299 

[Report No. 116–161] 

A BILL 

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 

JULY 18, 2019 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


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