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) intro-
duced 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Promoting Respect for 
Individuals’ Dignity and Equality Act of 2019’’ or as the 
‘‘PRIDE Act of 2019’’. 
SEC. 2. EXTENSION OF PERIOD OF LIMITATION FOR CER-
TAIN LEGALLY MARRIED COUPLES. 
(a) IN GENERAL.—In the case of an individual first 
treated as married for purposes of the Internal Revenue 
Code of 1986 by the application of the holdings of Rev-
enue Ruling 2013–17— 
(1) if such individual filed a separate return for 
a taxable year ending before September 16, 2013, 
for which a joint return could have been made by 
the individual and the individual’s spouse but for the 
fact that such holdings were not effective at the time 
of 
filing, 
the 
time 
prescribed 
by 
section 
6013(b)(2)(A) of such Code for filing a joint return 
after filing a separate return shall not expire before 
the date prescribed by law (including extensions) for 
filing the return of tax for the taxable year that in-
cludes the date of the enactment of this Act; and 
(2) in the case of a joint return filed pursuant 
to paragraph (1)— 
(A) the period of limitation prescribed by 
section 6511(a) of such Code for any such tax-
able year shall be extended until the date pre-
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
scribed by law (including extensions) for filing 
the return of tax for the taxable year that in-
cludes the date of the enactment of this Act; 
and 
(B) section 6511(b)(2) shall not apply to 
any claim of credit or refund with respect to 
such return. 
(b) AMENDMENTS, ETC. RESTRICTED TO CHANGE IN 
MARITAL STATUS.—Subsection (a) shall apply only with 
respect to amendments to the return of tax, and claims 
for credit or refund, relating to a change in the marital 
status for purposes of the Internal Revenue Code of 1986 
of the individual. 
SEC. 3. RULES RELATING TO ALL LEGALLY MARRIED COU-
PLES. 
(a) IN GENERAL.—The Internal Revenue Code of 
1986 is amended— 
(1) in section 21(d)(2)— 
(A) by striking ‘‘HIMSELF’’ in the heading 
and inserting ‘‘SELF’’; and 
(B) by striking ‘‘any husband and wife’’ 
and inserting ‘‘any married couple’’; 
(2) in section 22(e)(1)— 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(A) by striking ‘‘husband and wife who 
live’’ and inserting ‘‘married couple who lives’’; 
and 
(B) by striking ‘‘the taxpayer and his 
spouse’’ and inserting ‘‘the taxpayer and the 
spouse of the taxpayer’’; 
(3) in section 38(c)(6)(A), by striking ‘‘husband 
or wife who files’’ and inserting ‘‘married individual 
who files’’; 
(4) in section 42(j)(5)(C), by striking clause (i) 
and inserting the following new clause: 
‘‘(i) MARRIED COUPLE TREATED AS 1 
PARTNER.—For purposes of subparagraph 
(B), individuals married to one another 
(and their estates) shall be treated as 1 
partner.’’; 
(5) in section 62(b)(3)— 
(A) in subparagraph (A)— 
(i) by striking ‘‘husband and wife who 
lived apart’’ and inserting ‘‘married couple 
who lived apart’’; and 
(ii) by striking ‘‘the taxpayer and his 
spouse’’ and inserting ‘‘the taxpayer and 
the spouse of the taxpayer’’; and 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(B) in subparagraph (D), by striking ‘‘hus-
band and wife’’ and inserting ‘‘married couple’’; 
(6) in section 121— 
(A) in subsection (b)(2), by striking ‘‘hus-
band and wife who make’’ and inserting ‘‘mar-
ried couple who makes’’; and 
(B) in subsection (d)(1), by striking ‘‘hus-
band and wife make’’ and inserting ‘‘married 
couple makes’’; 
(7) in section 165(h)(4)(B), by striking ‘‘hus-
band and wife’’ and inserting ‘‘married couple’’; 
(8) in section 179(b)(4), by striking ‘‘a husband 
and wife filing’’ and inserting ‘‘individuals married 
to one another who file’’; 
(9) in section 213(d)(8), by striking ‘‘status as 
husband and wife’’ and inserting ‘‘marital status’’; 
(10) in section 219(g)(4), in the matter pre-
ceding subparagraph (A), by striking ‘‘A husband 
and wife’’ and inserting ‘‘Married individuals’’; 
(11) in section 274(b)(2)(B), by striking ‘‘hus-
band and wife’’ and inserting ‘‘married couple’’; 
(12) in section 643(f), by striking ‘‘husband 
and wife’’ in the second sentence and inserting 
‘‘married couple’’; 
(13) in section 761(f)— 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(A) in paragraph (1), by striking ‘‘husband 
and wife’’ and inserting ‘‘married couple’’; and 
(B) in paragraph (2)(A), by striking ‘‘hus-
band and wife’’ and inserting ‘‘married couple’’; 
(14) in section 911— 
(A) in subsection (b)(2), by striking sub-
paragraph (C) and inserting the following new 
subparagraph: 
‘‘(C) TREATMENT
OF
COMMUNITY
IN-
COME.—In applying subparagraph (A) with re-
spect to amounts received from services per-
formed by a married individual which are com-
munity income under community property laws 
applicable to such income, the aggregate 
amount which may be excludable from the gross 
income of such individual and such individual’s 
spouse under subsection (a)(1) for any taxable 
year shall equal the amount which would be so 
excludable if such amounts did not constitute 
community income.’’; and 
(B) in subsection (d)(9)(A), by striking 
‘‘where a husband and wife each have’’ and in-
serting ‘‘where both spouses have’’; 
(15) in section 1244(b)(2), by striking ‘‘a hus-
band and wife filing’’; 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(B) by striking paragraph (1) of sub-
section (a) and inserting the following new 
paragraph: 
‘‘(1) IN GENERAL.—A gift made by one indi-
vidual to any person other than such individual’s 
spouse shall, for the purposes of this chapter, be 
considered as made one-half by the individual and 
one-half by such individual’s spouse, but only if at 
the time of the gift each spouse is a citizen or resi-
dent of the United States. This paragraph shall not 
apply with respect to a gift by an individual of an 
interest in property if such individual creates in the 
individual’s spouse a general power of appointment, 
as defined in section 2514(c), over such interest. For 
purposes of this section, an individual shall be con-
sidered as the spouse of another only if the indi-
vidual is married to the individual’s spouse at the 
time of the gift and does not remarry during the re-
mainder of the calendar year.’’; 
(21) in section 2516— 
(A) by striking ‘‘Where a husband and 
wife enter’’ and inserting the following: 
‘‘(a) IN GENERAL.—Where a married couple enters’’; 
and 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(B) by adding at the end the following new 
subsection: 
‘‘(b) SPOUSE.—For purposes of this section, if the 
spouses referred to are divorced, wherever appropriate to 
the meaning of this section, the term ‘spouse’ shall read 
‘former spouse’.’’; 
(22) in section 5733(d)(2), by striking ‘‘hus-
band or wife’’ and inserting ‘‘married individual’’; 
(23) in section 6013— 
(A) by striking ‘‘JOINT RETURNS OF IN-
COME TAX BY HUSBAND AND WIFE’’ in the 
heading and inserting ‘‘JOINT RETURNS OF 
INCOME TAX BY A MARRIED COUPLE’’; 
(B) in subsection (a), in the matter pre-
ceding paragraph (1), by striking ‘‘husband and 
wife’’ and inserting ‘‘married couple’’; 
(C) in subsection (a)(1), by striking ‘‘ei-
ther the husband or wife’’ and inserting ‘‘either 
spouse’’; 
(D) in subsection (a)(2)— 
(i) in the first sentence, by striking 
‘‘husband 
and 
wife’’ 
and 
inserting 
‘‘spouses’’; and 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(ii) in the second sentence, by striking 
‘‘his taxable year’’ and inserting ‘‘such 
spouse’s taxable year’’; 
(E) in subsection (a)(3)— 
(i) in the first sentence, by striking 
‘‘his executor or administrator’’ and insert-
ing ‘‘the decedent’s executor or adminis-
trator’’; 
(ii) in the first sentence, by striking 
‘‘with respect to both himself and the dece-
dent’’ and inserting ‘‘with respect to both 
the surviving spouse and the decedent’’; 
and 
(iii) in the second sentence, by strik-
ing ‘‘constitute his separate return’’ and 
inserting ‘‘constitute the survivor’s sepa-
rate return’’; 
(F) in subsection (b), by striking para-
graph (1) and inserting the following new para-
graph: 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), if an individual has filed a separate re-
turn for a taxable year for which a joint return 
could have been made by the individual and the indi-
vidual’s spouse under subsection (a) and the time 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
prescribed by law for filing the return for such tax-
able year has expired, such individual and such 
spouse may nevertheless make a joint return for 
such taxable year. A joint return filed under this 
subsection shall constitute the return of the indi-
vidual and the individual’s spouse for such taxable 
year, and all payments, credits, refunds, or other re-
payments made or allowed with respect to the sepa-
rate return of either spouse for such taxable year 
shall be taken into account in determining the extent 
to which the tax based upon the joint return has 
been paid. If a joint return is made under this sub-
section, any election (other than the election to file 
a separate return) made by either spouse in a sepa-
rate return for such taxable year with respect to the 
treatment of any income, deduction, or credit of 
such spouse shall not be changed in the making of 
the joint return where such election would have been 
irrevocable if the joint return had not been made. If 
a joint return is made under this subsection after 
the death of either spouse, such return with respect 
to the decedent can be made only by the decedent’s 
executor or administrator.’’; 
(G) in subsection (c), by striking ‘‘husband 
and wife’’ and inserting ‘‘spouses’’; 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(H) in subsection (d)(1), by striking ‘‘sta-
tus as husband and wife’’ and inserting ‘‘the 
marital status with respect to each other’’; 
(I) in subsection (d)(2), by striking ‘‘his 
spouse’’ and inserting ‘‘the spouse of the indi-
vidual’’; 
(J) in subsection (f)(2)(B), by striking 
‘‘such individual, his spouse, and his estate 
shall be determined as if he were alive’’ and in-
serting 
‘‘such 
individual, 
the 
individual’s 
spouse, and the individual’s estate shall be de-
termined as if the individual were alive’’; and 
(K) in subsection (f)(3)— 
(i) in subparagraph (A), by striking 
‘‘for which he is entitled’’ and inserting 
‘‘for which such member is entitled’’; and 
(ii) in subparagraph (B), by striking 
‘‘for which he is entitled’’ and inserting 
‘‘for which such employee is entitled’’; 
(24) in section 6014(b), by striking ‘‘husband 
and wife’’ in the second sentence and inserting ‘‘a 
married couple’’; 
(25) in section 6017, by striking ‘‘husband and 
wife’’ and inserting ‘‘married couple’’; 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(26) in section 6096(a), by striking ‘‘of hus-
band and wife having’’ and inserting ‘‘reporting’’; 
(27) in section 6166(b)(2), by striking subpara-
graph (B) and inserting the following new subpara-
graph: 
‘‘(B) CERTAIN INTERESTS HELD BY MAR-
RIED COUPLE.—Stock or a partnership interest 
which— 
‘‘(i) is community property of a mar-
ried couple (or the income from which is 
community income) under the applicable 
community property law of a State, or 
‘‘(ii) is held by a married couple as 
joint tenants, tenants by the entirety, or 
tenants in common, 
shall be treated as owned by 1 shareholder or 
1 partner, as the case may be.’’; 
(28) in section 6212(b)(2)— 
(A) by striking ‘‘return filed by husband 
and wife’’ and inserting ‘‘return’’; and 
(B) by striking ‘‘his last known address’’ 
and inserting ‘‘the last known address of such 
spouse’’; 
(29) in section 7428(c)(2)(A), by striking ‘‘hus-
band and wife’’ and inserting ‘‘married couple’’; 
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS
(30) in section 7701(a)— 
(A) by striking paragraph (17); and 
(B) in paragraph (38), by striking ‘‘hus-
band and wife’’ and inserting ‘‘married couple’’; 
and 
(31) in section 7872(f), by striking paragraph 
(7) and inserting the following new paragraph: 
‘‘(7) MARRIED
COUPLE
TREATED
AS
PER-
SON.—A married couple shall be treated as 1 per-
son.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) The table of sections for subchapter B of 
chapter 12 of the Internal Revenue Code of 1986 is 
amended by striking the item relating to section 
2513 and inserting the following new item: 
‘‘Sec. 2513. Gift by spouse to third party.’’. 
(2) The table of sections for subpart B of part 
II of subchapter A of chapter 61 of such Code is 
amended by striking the item relating to section 
6013 and inserting the following new item: 
‘‘Sec. 6013. Joint returns of income tax by a married couple.’’. 
SEC. 4. RULES RELATING TO THE GENDER OF SPOUSES, 
ETC. 
(a) IN GENERAL.—The following provisions of the In-
ternal Revenue Code of 1986 are each amended by strik-
VerDate Sep 11 2014 
02:29 Jun 20, 2019
Jkt 089200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H3299.IH
H3299
pamtmann on DSKBFK8HB2PROD with BILLS