116TH CONGRESS 
1ST SESSION H. R. 3299 
AN ACT 
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, 
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 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)— 
(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’’; 
(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)—