IB 
Union Calendar No. 120 
116TH CONGRESS 
1ST SESSION H. R. 3299 
[Report No. 116–161] 
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. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 18, 2019 
Ms. JUDY CHU of California (for herself and Mr. LEVIN of Michigan) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
JULY 18, 2019 
Additional sponsors: Ms. NORTON, Ms. BASS, and Mr. SCHIFF 
JULY 18, 2019 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on June 18, 2019] 
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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. 
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(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 taxable 
year shall be extended until the date prescribed 
by law (including extensions) for filing the re-
turn of tax for the taxable year that includes 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 
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(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)— 
(i) by striking ‘‘husband and wife who 
lived apart’’ and inserting ‘‘married couple 
who lived apart’’; and 
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(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 ‘‘husband 
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’’; 
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(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: 
‘‘(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 exclud-
able if such amounts did not constitute commu-
nity income.’’; and 
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(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 COU-
PLE.—For purposes of this subparagraph, a 
married couple shall be treated as 1 person. 
The preceding sentence shall not apply 
where the spouses lived apart at all times 
during the taxable year in which the loan 
is made.’’; 
(17) in section 1313(c)(1), by striking ‘‘husband 
and wife’’ and inserting ‘‘spouses’’; 
(18) in section 1361(c)(1)(A)(i), by striking ‘‘a 
husband and wife’’ and inserting ‘‘a married couple’’; 
(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 
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