I 
117TH CONGRESS 
1ST SESSION H. R. 3815 
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 11, 2021 
Ms. CHU (for herself, Mr. LEVIN of Michigan, Mr. BEYER, Mr. BLUMENAUER, 
Ms. BLUNT
ROCHESTER, Mr. DANNY
K. DAVIS
of Illinois, Ms. 
DELBENE, Mr. HIGGINS of New York, Mr. KILDEE, Mr. LARSON of Con-
necticut, Mrs. CAROLYN B. MALONEY of New York, Ms. MOORE of Wis-
consin, Ms. NORTON, Mr. PANETTA, Mr. PASCRELL, Mr. SUOZZI, and 
Mr. WELCH) 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Promoting Respect for 
Individuals’ Dignity and Equality Act of 2021’’ or as the 
‘‘PRIDE Act of 2021’’. 
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 return (other than 
a joint return) for a taxable year ending before Sep-
tember 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, such return shall be 
treated as a separate return within the meaning of 
section 6013(b) of such Code and the time pre-
scribed 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 includes the date of the enact-
ment of this Act; and 
(2) in the case of a joint return filed pursuant 
to paragraph (1)— 
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(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-
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) of such Code 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’’; 
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(2) in section 22(e)(1)— 
(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 
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(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)— 
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(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’’; 
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(16) in section 1272(a)(2)(D), by striking 
clause (iii) and inserting the following new clause: 
‘‘(iii) TREATMENT
OF
A
MARRIED 
COUPLE.—For purposes of this subpara-
graph, a married couple shall be treated as 
1 person. The preceding sentence shall not 
apply where the spouses lived apart at all 
times during the taxable year in which the 
loan is made.’’; 
(17) in section 1313(c)(1), by striking ‘‘hus-
band and wife’’ and inserting ‘‘spouses’’; 
(18) in section 1361(c)(1)(A)(i), by striking ‘‘a 
husband and wife’’ and inserting ‘‘a married cou-
ple’’; 
(19) in section 2040(b), by striking ‘‘CERTAIN 
JOINT INTERESTS OF HUSBAND AND WIFE’’ in the 
heading and inserting ‘‘CERTAIN JOINT INTERESTS 
OF MARRIED COUPLE’’; 
(20) in section 2513— 
(A) by striking ‘‘GIFT BY HUSBAND OR 
WIFE TO THIRD PARTY’’ in the heading and 
inserting ‘‘GIFT
BY
SPOUSE
TO
THIRD 
PARTY’’; and 
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(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 
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