(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)— 
(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: 
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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’’; 
(15) in section 1244(b)(2), by striking ‘‘a hus-
band and wife filing’’; 
(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 
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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 
(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-
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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 
(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’.’’; 
(22) in section 5733(d)(2), by striking ‘‘hus-
band or wife’’ and inserting ‘‘married individual’’; 
(23) 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, 
the 
individual’s 
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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: 
‘‘(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 
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’’: 
(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) Section 179(d)(2)(A). 
(7) Section 318(a)(1)(A)(i). 
(8) Section 408(d)(6). 
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(9) Section 469(i)(5)(B)(ii). 
(10) Section 507(d)(2)(B)(iii). 
(11) 
Clauses 
(ii) 
and 
(iii) 
of 
section 
613A(c)(8)(D). 
(12) Section 672(e)(2). 
(13) Section 704(e)(2). 
(14) Subparagraphs (A) and (B)(ii) of section 
911(c)(3). 
(15) Section 1235(c)(2). 
(16) Section 1563(e)(5). 
(17) Section 3121(b)(3)(B). 
(18) Section 4946(d). 
(19) Section 4975(e)(6). 
(20) Subparagraphs (A)(iv) and (B) of section 
6012(a)(1). 
(21) 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). 
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(C) Paragraphs (2) and (6)(A) 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). 
(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) 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). 
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