(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 paragraph 
(1) and inserting the following new paragraph: 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), if an individual has filed a separate return 
for a taxable year for which a joint return could have 
been made by the individual and the individual’s 
spouse under subsection (a) and the time prescribed 
by law for filing the return for such taxable year has 
expired, such individual and such spouse may never-
theless make a joint return for such taxable year. A 
joint return filed under this subsection shall constitute 
the return of the individual and the individual’s 
spouse for such taxable year, and all payments, cred-
its, refunds, or other repayments made or allowed 
with respect to the separate return of either spouse for 
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such taxable year shall be taken into account in deter-
mining the extent to which the tax based upon the 
joint return has been paid. If a joint return is made 
under this subsection, any election (other than the 
election to file a separate return) made by either 
spouse in a separate 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 mak-
ing 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 execu-
tor or administrator.’’; 
(G) in subsection (c), by striking ‘‘husband 
and wife’’ and inserting ‘‘spouses’’; 
(H) in subsection (d)(1), by striking ‘‘status 
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 inserting 
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‘‘such individual, the individual’s spouse, and 
the individual’s estate shall be determined 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 husband 
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 
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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 
(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.’’. 
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(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 amend-
ed 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 striking 
‘‘his spouse’’ each place it appears and inserting ‘‘the indi-
vidual’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. 
(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). 
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(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 Rev-
enue Code of 1986 are each amended by striking ‘‘his 
spouse’’ each place it appears and inserting ‘‘the tax-
payer’s spouse’’: 
(A) Section 2(a)(2)(B). 
(B) Subparagraphs (B) and (C) of section 
2(b)(2). 
(C) Paragraphs (2) and (6)(A) of section 
21(e). 
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(D) Section 36B(e)(1). 
(E) Section 63(e)(3)(B). 
(F) Section 86(c)(1)(C)(ii). 
(G) Section 105(c)(1). 
(H) Section 135(d)(3). 
(I) Section 151(b). 
(J) Subsections (a) and (d)(7) of section 
213. 
(K) Section 1233(e)(2)(C). 
(L) Section 1239(b)(2). 
(M) Section 6504(2). 
(2) The following provisions of the Internal Rev-
enue Code of 1986 are each amended by striking ‘‘his 
spouse’’ each place it appears and inserting ‘‘the em-
ployee’s spouse’’: 
(A) Section 132(m)(1). 
(B) Section 401(h)(6). 
(C) Section 3402(l)(3). 
(3) The following provisions of the Internal Rev-
enue Code of 1986 are each amended by striking ‘‘his 
taxable year’’ each place it appears and inserting 
‘‘the individual’s taxable year’’: 
(A) Section 2(b)(1). 
(B) Section 7703(a)(1). 
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(4) The following provisions of the Internal Rev-
enue Code of 1986 are each amended by striking ‘‘his 
taxable year’’ each place it appears and inserting 
‘‘the taxpayer’s taxable year’’: 
(A) Subparagraphs (B) and (C) of section 
2(b)(2) (as amended by paragraph (1)(B)). 
(B) Section 63(f)(1)(A). 
(5) The following provisions of the Internal Rev-
enue Code of 1986 are each amended by striking ‘‘his 
home’’ and inserting ‘‘the individual’s home’’: 
(A) Section 2(b)(1)(A). 
(B) Section 21(e)(4)(A)(i). 
(C) Section 7703(b)(1). 
(6) The Internal Revenue Code of 1986, as 
amended by this section, is amended— 
(A) in section 2(a)(1)(A), by striking ‘‘his 
two taxable years’’ and inserting ‘‘the taxpayer’s 
two taxable years’’; 
(B) in section 2(a)(1)(B), by striking ‘‘his 
home’’ and inserting ‘‘the taxpayer’s home’’; 
(C) in paragraphs (1)(A) and (2)(A) of sec-
tion 63(f), by striking ‘‘for himself if he’’ both 
places it appears and inserting ‘‘for the taxpayer 
if the taxpayer’’; 
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(D) in section 63(f)(4), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the indi-
vidual’s’’; 
(E) in section 105(b)— 
(i) by striking ‘‘his spouse, his depend-
ents’’ and inserting ‘‘the taxpayer’s spouse, 
the taxpayer’s dependents’’; and 
(ii) by striking ‘‘by him’’; 
(F) in the heading of section 119(a), by 
striking ‘‘, HIS SPOUSE, AND HIS DEPENDENTS’’ 
and inserting ‘‘AND THE EMPLOYEE’S SPOUSE 
AND DEPENDENTS’’; 
(G) in section 119(a), by striking ‘‘him, his 
spouse, or any of his dependents by or on behalf 
of his employer’’ and inserting ‘‘the employee or 
the employee’s spouse or dependents by or on be-
half of the employer of the employee’’; 
(H) in section 119(a)(2), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the em-
ployee’s’’; 
(I) in section 119(d)(3)(B), by striking ‘‘his 
spouse, and any of his dependents’’ and inserting 
‘‘the employee’s spouse, and any of the employ-
ee’s dependents’’; 
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(J) in section 129(b)(2), by striking ‘‘him-
self’’ and inserting ‘‘the spouse’s self’’; 
(K) in section 170(b)(1)(F)(iii)— 
(i) by striking ‘‘his spouse’’ and insert-
ing ‘‘the spouse of such donor’’; and 
(ii) by striking ‘‘his death or after the 
death of his surviving spouse if she’’ and in-
serting ‘‘the death of the donor or after the 
death of the donor’s surviving spouse if such 
surviving spouse’’; 
(L) in section 213(c)(1)— 
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the estate of the taxpayer’’; and 
(ii) by striking ‘‘his death’’ and insert-
ing ‘‘the death of the taxpayer’’; 
(M) in section 213(d)(7), by striking ‘‘he’’ 
and inserting ‘‘the taxpayer’’; 
(N) in section 217(g)— 
(i) by striking ‘‘, his spouse, or his de-
pendents’’ in paragraph (2) and inserting 
‘‘or the spouse or dependents of such mem-
ber’’; 
(ii) by striking ‘‘his dependents’’ in 
paragraph (3) and inserting ‘‘dependents’’; 
and 
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(iii) by striking ‘‘his spouse’’ each 
place it appears in paragraph (3) and in-
serting ‘‘the member’s spouse’’; 
(O) in section 217(i)(3)(A), by striking 
‘‘his’’; 
(P) in section 267(c), by striking ‘‘his’’ each 
place it appears and inserting ‘‘the individ-
ual’s’’; 
(Q) in section 318(a)(1)(A)(ii), by striking 
‘‘his’’ and inserting ‘‘the individual’s’’; 
(R) in section 402(l)(4)(D), by striking ‘‘, 
his spouse, and dependents’’ and inserting ‘‘and 
the spouse and dependents of such officer’’; 
(S) in section 415(l)(2)(B), by striking ‘‘, 
his spouse, or his dependents’’ and inserting ‘‘or 
the participant’s spouse or dependents’’; 
(T) in section 420(f)(6)(A), by striking ‘‘his 
covered spouse and dependents’’ each place it ap-
pears and inserting ‘‘the covered spouse and de-
pendents of such retiree’’; 
(U) in section 424(d)(1), by striking ‘‘his’’ 
and inserting ‘‘the individual’s’’; 
(V) in section 544(a)(2), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
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(W) in section 911(c)(3), by striking ‘‘him’’ 
each place it appears in subparagraphs (A) and 
(B)(ii) and inserting ‘‘the individual’’; 
(X) in section 1015(d)(3), by striking ‘‘his 
spouse’’ and inserting ‘‘the donor’s spouse’’; 
(Y) in section 1563(e)— 
(i) by striking ‘‘his children’’ both 
places it appears in paragraphs (5)(D) and 
(6)(A) and inserting ‘‘the individual’s chil-
dren’’; and 
(ii) by striking ‘‘his parents’’ both 
places it appears in subparagraphs (A) and 
(B) of paragraph (6) and inserting ‘‘the in-
dividual’s parents’’; 
(Z) in section 1563(f)(2)(B), by striking 
‘‘him’’ and inserting ‘‘the individual’’; 
(AA) in section 2012(c), by striking ‘‘his 
spouse’’ and inserting ‘‘the decedent’s spouse’’; 
(BB) in section 2032A(e)(10), by striking 
‘‘his surviving spouse’’ and inserting ‘‘the dece-
dent’s surviving spouse’’; 
(CC) in section 2035(b)— 
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the decedent’s estate’’; and 
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(ii) by striking ‘‘his spouse’’ and in-
serting ‘‘the decedent’s spouse’’; 
(DD) in subsections (a) and (b)(5) of sec-
tion 2056, by striking ‘‘his’’; 
(EE) in section 2523(b)— 
(i) by striking ‘‘(or his heirs or as-
signs) or such person (or his heirs or as-
signs)’’ in paragraph (1) and inserting ‘‘(or 
the donor’s heirs or assigns) or such person 
(or such person’s heirs or assigns)’’; 
(ii) by striking ‘‘himself’’ in paragraph 
(1) and inserting ‘‘the donor’s self’’; 
(iii) by striking ‘‘he’’ in paragraph (2) 
and inserting ‘‘the donor’’; and 
(iv) by striking ‘‘him’’ each place it 
appears in the matter following paragraph 
(2) and inserting ‘‘the donor’’; 
(FF) in section 2523(d), by striking ‘‘him-
self’’ and inserting ‘‘the donor’s self’’; 
(GG) in section 2523(e), by striking ‘‘his 
spouse’’ and inserting ‘‘the donor’s spouse’’; 
(HH) in section 3121(b)(3)— 
(i) by striking ‘‘his father’’ in subpara-
graph (A) and inserting ‘‘the child’s fa-
ther’’; 
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(ii) by striking ‘‘his father’’ in sub-
paragraph (B) and inserting ‘‘the individ-
ual’s father’’; and 
(iii) by striking ‘‘his son’’ in subpara-
graph (B) and inserting ‘‘the individual’s 
son’’; 
(II) in section 3306(c)(5)— 
(i) by striking ‘‘his son’’ and inserting 
‘‘the individual’s son’’; and 
(ii) by striking ‘‘his father’’ and insert-
ing ‘‘the child’s father’’; 
(JJ) in section 3402(l)— 
(i) by striking ‘‘he’’ each place it ap-
pears in paragraphs (2) and (3)(A) and in-
serting ‘‘the employee’’; and 
(ii) by striking ‘‘his taxable year’’ both 
places it appears in paragraph (3)(B) and 
inserting ‘‘the employee’s taxable year’’; 
(KK) in section 4905(a), by striking ‘‘his 
spouse’’ and inserting ‘‘such person’s spouse’’; 
(LL) in section 6046(c), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the indi-
vidual’s’’; 
(MM) in section 6103(e)(1)(A)(ii), by strik-
ing ‘‘him’’ and inserting ‘‘the individual’’; 
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(NN) in section 7448(a)(8), by striking ‘‘his 
death’’ and inserting ‘‘the individual’s death’’; 
(OO) in subsections (d), (m), and (n) of sec-
tion 7448, by striking ‘‘his’’ each place it ap-
pears and inserting ‘‘the individual’s’’; 
(PP) in subsection (m) of section 7448, as 
so amended, by striking ‘‘he’’ each place it ap-
pears and inserting ‘‘such judge or special trial 
judge’’; and 
(QQ) in section 7448(q)— 
(i) by striking ‘‘his’’ both places it ap-
pears and inserting ‘‘such judge’s’’; and 
(ii) by striking ‘‘to bring himself’’ and 
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 
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. 
JULY 18, 2019 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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