Title: Refund Equality Act of 2019
Policy area: Taxation

Summary:
Refund Equality Act of 2019

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1940 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 1940

To permit legally married same-sex couples to amend their filing status 
          for tax returns outside the statute of limitations.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 20, 2019

  Ms. Warren (for herself, Mr. Schumer, Ms. Cantwell, Mr. Carper, Mr. 
   Blumenthal, Ms. Hirono, Ms. Smith, Ms. Baldwin, Mrs. Shaheen, Mr. 
 Merkley, Mr. Murphy, Mr. Markey, Mr. Sanders, Mr. Booker, Ms. Harris, 
   Mr. Durbin, Ms. Hassan, Mr. Van Hollen, Mr. Reed, Mr. Coons, Mr. 
Whitehouse, Ms. Cortez Masto, Mrs. Feinstein, Mr. Menendez, Mr. Brown, 
Ms. Duckworth, Mrs. Gillibrand, Ms. Klobuchar, Mrs. Murray, Mr. Cardin, 
Mr. Kaine, Mr. Warner, Mr. Peters, Mr. Heinrich, Mr. Udall, Mr. Wyden, 
Mr. Casey, Mr. Bennet, Mr. Schatz, Mr. Leahy, Ms. Rosen, Ms. Stabenow, 
and Mr. Tester) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To permit legally married same-sex couples to amend their filing status 
          for tax returns outside the statute of limitations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Refund Equality Act of 2019''.

SEC. 2. EXTENSION OF PERIOD OF LIMITATION FOR CERTAIN 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 Revenue Ruling 2013-17--
            (1) if such individual filed a separate return for a 
        taxable year ending before September 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, the time prescribed by 
        section 6013(b)(2)(A) 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 enactment 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 taxable year shall be 
                extended until the date prescribed by law (including 
                extensions) for filing the return of tax for the 
                taxable year that includes the date of the enactment of 
                this Act; and
                    (B) section 6511(b)(2) 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.
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