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II
117TH CONGRESS
1ST SESSION
S. 2014
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 10, 2021
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,
Mr. DURBIN, Mr. VAN HOLLEN, Mr. REED, Mr. WHITEHOUSE, Ms. COR-
TEZ MASTO, Mrs. FEINSTEIN, Mr. MENENDEZ, Mr. BROWN, Ms.
DUCKWORTH, Mrs. GILLIBRAND, Ms. KLOBUCHAR, Mrs. MURRAY, Mr.
CARDIN, Mr. KAINE, Mr. WARNER, Mr. PETERS, Mr. WYDEN, Mr.
CASEY, Mr. BENNET, Mr. SCHATZ, Mr. LEAHY, Ms. ROSEN, Ms. STABE-
NOW, Mr. PADILLA, Mr. WARNOCK, and Mr. TESTER) introduced the fol-
lowing bill; which was read twice and referred to the Committee on Fi-
nance
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Refund Equality Act
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of 2021’’.
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•S 2014 IS
SEC. 2. EXTENSION OF PERIOD OF LIMITATION FOR CER-
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TAIN LEGALLY MARRIED COUPLES.
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(a) IN GENERAL.—In the case of an individual first
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treated as married for purposes of the Internal Revenue
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Code of 1986 by the application of the holdings of Rev-
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enue Ruling 2013–17—
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(1) if such individual filed a return (other than
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a joint return) for a taxable year ending before Sep-
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tember 16, 2013, for which a joint return could have
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been made by the individual and the individual’s
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spouse but for the fact that such holdings were not
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effective at the time of filing, such return shall be
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treated as a separate return within the meaning of
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section 6013(b) of such Code and the time pre-
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scribed by section 6013(b)(2)(A) for filing a joint re-
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turn after filing a separate return shall not expire
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before the date prescribed by law (including exten-
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sions) for filing the return of tax for the taxable
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year that includes the date of the enactment of this
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Act; and
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(2) in the case of a joint return filed pursuant
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to paragraph (1)—
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(A) the period of limitation prescribed by
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section 6511(a) of such Code for any such tax-
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able year shall be extended until the date pre-
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scribed by law (including extensions) for filing
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•S 2014 IS
the return of tax for the taxable year that in-
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cludes the date of the enactment of this Act;
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and
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(B) section 6511(b)(2) shall not apply to
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any claim of credit or refund with respect to
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such return.
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(b) AMENDMENTS, ETC. RESTRICTED TO CHANGE IN
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MARITAL STATUS.—Subsection (a) shall apply only with
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respect to amendments to the return of tax, and claims
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for credit or refund, relating to a change in the marital
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status for purposes of the Internal Revenue Code of 1986
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of the individual.
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Æ
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