(i) by striking ‘‘his executor or admin-
istrator’’ and inserting ‘‘the decedent’s ex-
ecutor or administrator’’; 
(ii) by striking ‘‘with respect to both 
himself and the decedent’’ and inserting 
‘‘with respect to both the surviving spouse 
and the decedent’’; and 
(iii) by striking ‘‘constitute his sepa-
rate return’’ and inserting ‘‘constitute the 
survivor’s separate 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 
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-
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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’’; 
(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’’; 
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(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’’; 
(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: 
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‘‘(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’’; 
(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 
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(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-
ing ‘‘his spouse’’ each place it appears and inserting ‘‘the 
individual’s spouse’’: 
(1) Subsections (a)(1) and (d) of section 1. 
(2) Section 2(b)(2)(A). 
(3) Subsections (d)(1)(B) and (e)(3) of section 
21. 
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(4) Section 36(c)(5). 
(5) Section 179(d)(2)(A). 
(6) Section 318(a)(1)(A)(i). 
(7) Section 408(d)(6). 
(8) Section 469(i)(5)(B)(ii). 
(9) Section 507(d)(2)(B)(iii). 
(10) 
Clauses 
(ii) 
and 
(iii) 
of 
section 
613A(c)(8)(D). 
(11) Section 672(e)(2). 
(12) Section 704(e)(2). 
(13) Subparagraphs (A) and (B)(ii) of section 
911(c)(3). 
(14) Section 1235(c)(2). 
(15) Section 1563(e)(5). 
(16) Section 3121(b)(3)(B). 
(17) Section 4946(d). 
(18) Section 4975(e)(6). 
(19) Subparagraphs (A)(iv) and (B) of section 
6012(a)(1). 
(20) Section 7703(a). 
(b) CONFORMING AMENDMENTS.— 
(1) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘his spouse’’ each place it appears and inserting 
‘‘the taxpayer’s spouse’’: 
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