I 
114TH CONGRESS 
1ST SESSION H. R. 3105 
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 
JULY 16, 2015 
Mr. LEVIN (for himself, Ms. PELOSI, Mr. RANGEL, Mr. MCDERMOTT, Mr. 
LEWIS, Mr. BECERRA, Mr. DOGGETT, Mr. THOMPSON of California, Mr. 
LARSON of Connecticut, Mr. BLUMENAUER, Mr. PASCRELL, Mr. CROW-
LEY, Mr. DANNY K. DAVIS of Illinois, Ms. LINDA T. SA´NCHEZ of Cali-
fornia, Mr. HOYER, Mr. CLYBURN, Mrs. DINGELL, Mr. KIND, and Mr. 
NEAL) introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
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 ‘‘Equal Dignity for Mar-
ried Taxpayers Act of 2015’’. 
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SEC. 2. 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.’’; 
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(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 
(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’’ and inserting ‘‘individuals married to one 
another’’; 
(9) in section 213(d)(8), by striking ‘‘status as 
husband and wife’’ and inserting ‘‘marital status’’; 
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(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’’ and inserting ‘‘married couple’’; 
(13) by striking section 682 and inserting the 
following new section: 
‘‘SEC. 682. INCOME OF AN ESTATE OR TRUST IN CASE OF DI-
VORCE, ETC. 
‘‘(a) INCLUSION IN GROSS INCOME OF SEPARATED 
INDIVIDUAL.—There shall be included in the gross income 
of an individual who is divorced or legally separated under 
a decree of divorce or of separate maintenance (or who 
is separated under a written separation agreement) the 
amount of the income of any trust which such individual 
is entitled to receive and which, except for this section, 
would be includible in the gross income of the spouse of 
such individual, and such amount shall not, despite any 
other provision of this subtitle, be includible in the gross 
income of such spouse. This subsection shall not apply to 
that part of any such income of the trust which the terms 
of the decree, written separation agreement, or trust in-
strument fix, in terms of an amount of money or a portion 
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of such income, as a sum which is payable for the support 
of minor children of such spouse. In case such income is 
less than the amount specified in the decree, agreement, 
or instrument, for the purpose of applying the preceding 
sentence, such income, to the extent of such sum payable 
for such support, shall be considered a payment for such 
support. 
‘‘(b) SEPARATED INDIVIDUAL CONSIDERED BENE-
FICIARY.—For purposes of computing the taxable income 
of the estate or trust and the taxable income of an indi-
vidual to whom subsection (a) applies, such individual 
shall be considered as the beneficiary specified in this part. 
‘‘(c) 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’.’’; 
(14) in section 761(f)— 
(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’’; 
(15) in section 911— 
(A) in subsection (b)(2), by striking sub-
paragraph (C) and inserting the following new 
subparagraph: 
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‘‘(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’’; 
(16) in section 1244(b)(2), by striking ‘‘a hus-
band and wife filing’’; 
(17) in section 1272(a)(2)(E), 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 
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times during the taxable year in which the 
loan is made.’’; 
(18) in section 1313(c)(1), by striking ‘‘hus-
band and wife’’ and inserting ‘‘an individual and the 
individual’s spouse’’; 
(19) in section 1361(c)(1)(A)(i), by striking ‘‘a 
husband and wife’’ and inserting ‘‘individuals mar-
ried to one another’’; 
(20) in section 2040(b), by striking ‘‘CERTAIN 
JOINT INTERESTS OF A HUSBAND AND WIFE’’ in 
the heading and inserting ‘‘CERTAIN JOINT INTER-
ESTS OF A MARRIED COUPLE’’; 
(21) 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 
(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 
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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.’’; 
(22) 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 
(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’.’’; 
(23) in section 5733(d)(2), by striking ‘‘hus-
band or wife’’ and inserting ‘‘married individual’’; 
(24) in section 6013— 
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(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 
(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 
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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 
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 
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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’’; 
(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, as well as of the 
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(A) by striking paragraph (17); and 
(B) in paragraph (38), by striking ‘‘hus-
band and wife’’ and inserting ‘‘married couple’’; 
and 
(33) 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. 3. 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’’: 
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(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 71(b)(1)(C). 
(6) The second sentence of section 120(a). 
(7) Section 179(d)(2)(A). 
(8) Section 318(a)(1)(A)(i). 
(9) Section 408(d)(6). 
(10) Section 469(i)(5)(B)(ii). 
(11) Section 507(d)(2)(B)(iii). 
(12) 
Clauses 
(ii) 
and 
(iii) 
of 
section 
613A(c)(8)(D). 
(13) Section 672(e)(2). 
(14) Section 704(e)(3). 
(15) Subparagraphs (A) and (B)(ii) of section 
911(c)(3). 
(16) Section 1235(c)(2). 
(17) Section 1400C(e)(2)(A)(i). 
(18) Section 1563(e)(5). 
(19) Section 3121(b)(3)(B). 
(20) Section 4946(d). 
(21) Section 4975(e)(6). 
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(22) Subparagraphs (A)(iv) and (B) of section 
6012(a)(1). 
(23) 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’’: 
(A) Section 2(a)(2)(B). 
(B) Subparagraphs (B) and (C) of section 
2(b)(2). 
(C) Paragraphs (2) and (6) of section 
21(e). 
(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). 
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(2) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘his spouse’’ each place it appears and inserting 
‘‘the employee’s spouse’’: 
(A) Section 132(m)(1). 
(B) Section 401(h)(6). 
(C) Subparagraphs (B), (D), and (E)(i) of 
section 3402(f)(1). 
(D) Section 3402(l)(3). 
(3) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘his taxable year’’ each place it appears and insert-
ing ‘‘the individual’s taxable year’’: 
(A) Section 2(b)(1). 
(B) Section 7703(a)(1). 
(4) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘his taxable year’’ each place it appears and insert-
ing ‘‘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 
Revenue Code of 1986 are each amended by striking 
‘‘his home’’ and inserting ‘‘the individual’s home’’: 
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(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 tax-
payer’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 
section 63(f), by striking ‘‘for himself if he’’ 
both places it appears and inserting ‘‘for the 
taxpayer if the taxpayer’’; 
(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 de-
pendents’’ 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 DEPEND-
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ENTS’’ 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 be-
half of his employer’’ and inserting ‘‘the em-
ployee or the employee’s spouse or dependents 
by or on behalf of the employer of the em-
ployee’’; 
(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 in-
serting ‘‘the employee’s spouse, and any of the 
employee’s dependents’’; 
(J) in section 120(a), by striking ‘‘an em-
ployee, his spouse, or his dependents’’ each 
place it appears and inserting ‘‘an employee or 
the employee’s spouse or dependents’’; 
(K) in section 129(b)(2), by striking ‘‘him-
self’’ and inserting ‘‘the spouse’s self’’; 
(L) in section 170(b)(1)(F)(iii)— 
(i) by striking ‘‘his spouse’’ and in-
serting ‘‘the spouse of such donor’’; and 
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(ii) by striking ‘‘his death or after the 
death of his surviving spouse’’ and insert-
ing ‘‘the death of the donor or after the 
death of the donor’s surviving spouse’’; 
(M) 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’’; 
(N) in section 213(d)(7), by striking ‘‘he’’ 
and inserting ‘‘the taxpayer’’; 
(O) 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 
(iii) by striking ‘‘his spouse’’ each 
place it appears in paragraph (3) and in-
serting ‘‘the member’s spouse’’; 
(P) in section 217(i)(3)(A), by striking 
‘‘his’’; 
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(Q) in section 267(c), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
(R) in section 267(d)(2), by striking ‘‘his’’ 
and inserting ‘‘the taxpayer’s’’; 
(S) in section 318(a)(1)(A)(ii), by striking 
‘‘his’’ and inserting ‘‘the individual’s’’; 
(T) in section 402(l)(4)(D), by striking ‘‘, 
his spouse, and dependents’’ and inserting ‘‘and 
the spouse and dependents of such officer’’; 
(U) in section 415(l)(2)(B), by striking ‘‘, 
his spouse, or his dependents’’ and inserting 
‘‘or the participant’s spouse or dependents’’; 
(V) in section 420(f)(6)(A), by striking 
‘‘his covered spouse and dependents’’ each place 
it appears and inserting ‘‘the covered spouse 
and dependents of such retiree’’; 
(W) in section 424(d)(1), by striking ‘‘his’’ 
and inserting ‘‘the individual’s’’; 
(X) in section 544(a)(2), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
(Y) in section 911(c)(3), by striking ‘‘him’’ 
each place it appears in subparagraphs (A) and 
(B)(ii) and inserting ‘‘the individual’’; 
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(Z) in section 1015(d)(3), by striking ‘‘his 
spouse’’ and inserting ‘‘the donor’s spouse’’; 
(AA) 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 
individual’s parents’’; 
(BB) in section 1563(f)(2)(B), by striking 
‘‘him’’ and inserting ‘‘the individual’’; 
(CC) in section 2012(c), by striking ‘‘his 
spouse’’ and inserting ‘‘the decedent’s spouse’’; 
(DD) in section 2032A(e)(10), by striking 
‘‘his surviving spouse’’ and inserting ‘‘the dece-
dent’s surviving spouse’’; 
(EE) in section 2035(b)— 
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the decedent’s estate’’; and 
(ii) by striking ‘‘his spouse’’ and in-
serting ‘‘the decedent’s spouse’’; 
(FF) in subsections (a) and (b)(5) of sec-
tion 2056, by striking ‘‘his’’; 
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(GG) 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 para-
graph (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’’; 
(HH) in section 2523(d), by striking ‘‘him-
self’’ and inserting ‘‘the donor’s self’’; 
(II) in section 2523(e), by striking ‘‘his 
spouse’’ and inserting ‘‘the donor’s spouse’’; 
(JJ) in section 3121(b)(3)— 
(i) by striking ‘‘his father’’ in sub-
paragraph (A) and inserting ‘‘the child’s 
father’’; 
(ii) by striking ‘‘his father’’ in sub-
paragraph (B) and inserting ‘‘the individ-
ual’s father’’; and 
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(iii) by striking ‘‘his son’’ in subpara-
graph (B) and inserting ‘‘the individual’s 
son’’; 
(KK) in section 3306(c)(5)— 
(i) by striking ‘‘his son’’ and inserting 
‘‘the individual’s son’’; and 
(ii) by striking ‘‘his father’’ and in-
serting ‘‘the child’s father’’; 
(LL) in section 3402(f)(1)— 
(i) by striking ‘‘himself unless he’’ in 
subparagraph (A) and inserting ‘‘the em-
ployee unless the employee’’; 
(ii) by striking ‘‘he’’ in subparagraph 
(D) and inserting ‘‘the employee’’; and 
(iii) by striking ‘‘he’’ both places it 
appears in subparagraph (E) and inserting 
‘‘the employee’’; 
(MM) 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’’; 
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(NN) in section 4905(a), by striking ‘‘his 
spouse’’ and inserting ‘‘such person’s spouse’’; 
(OO) in section 6046(c), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the indi-
vidual’s’’; 
(PP) in section 6103(e)(1)(A)(ii), by strik-
ing ‘‘him’’ and inserting ‘‘the individual’’; 
(QQ) in section 7448(a)(8), by striking 
‘‘his death’’ and inserting ‘‘the individual’s 
death’’; 
(RR) in subsections (d), (m), and (n) of 
section 7448, by striking ‘‘his’’ each place it ap-
pears and inserting ‘‘the individual’s’’; 
(SS) 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 
(TT) 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’’. 
Æ 
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