3.0.0 1564 2023-01-11T13:37:06Z 2023-01-11T13:37:06Z Senate S 2017-07-13 115 ssfi00 Finance Committee Senate Standing Referred to 2017-07-13T20:53:01Z Refund Equality Act of 2017 115 3234 HR 2017-07-13 Referred to the House Committee on Ways and Means. Identical bill CRS 2017-07-13 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2017-07-13 Introduced in Senate IntroReferral 10000 9 Library of Congress W000817 Sen. Warren, Elizabeth [D-MA] Elizabeth Warren D MA A. N S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2017-07-13 True M000133 Sen. Markey, Edward J. [D-MA] Edward Markey D MA J. 2017-07-13 True C001088 Sen. Coons, Christopher A. [D-DE] Christopher Coons D DE A. 2017-07-13 True W000802 Sen. Whitehouse, Sheldon [D-RI] Sheldon Whitehouse D RI 2017-07-13 True H001076 Sen. Hassan, Margaret Wood [D-NH] Maggie Hassan D NH 2017-07-13 True B001230 Sen. Baldwin, Tammy [D-WI] Tammy Baldwin D WI 2017-07-13 True G000555 Sen. Gillibrand, Kirsten E. [D-NY] Kirsten Gillibrand D NY E. 2017-07-13 True M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2017-07-13 True H001046 Sen. Heinrich, Martin [D-NM] Martin Heinrich D NM T. 2017-07-13 True F000062 Sen. Feinstein, Dianne [D-CA] Dianne Feinstein D CA 2017-07-13 True W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2017-07-13 True B001288 Sen. Booker, Cory A. [D-NJ] Cory Booker D NJ 2017-07-13 True V000128 Sen. Van Hollen, Chris [D-MD] Chris Van Hollen D MD 2017-07-13 True B001277 Sen. Blumenthal, Richard [D-CT] Richard Blumenthal D CT 2017-07-13 True C000174 Sen. Carper, Thomas R. [D-DE] Thomas Carper D DE R. 2017-07-13 True K000384 Sen. Kaine, Tim [D-VA] Timothy Kaine D VA M. 2017-07-13 True F000457 Sen. Franken, Al [D-MN] Al Franken D MN 2017-07-13 True H001042 Sen. Hirono, Mazie K. [D-HI] Mazie Hirono D HI K. 2017-07-13 True L000174 Sen. Leahy, Patrick J. [D-VT] Patrick Leahy D VT 2017-07-13 True M001169 Sen. Murphy, Christopher [D-CT] Christopher Murphy D CT S. 2017-07-13 True S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2017-07-13 True D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2017-07-13 True W000805 Sen. Warner, Mark R. [D-VA] Mark Warner D VA R. 2017-07-13 True U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2017-07-13 True C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2017-07-13 True R000122 Sen. Reed, Jack [D-RI] John Reed D RI F. 2017-07-13 True S000033 Sen. Sanders, Bernard [I-VT] Bernard Sanders I VT 2017-07-13 True M001111 Sen. Murray, Patty [D-WA] Patty Murray D WA 2017-07-13 True D000622 Sen. Duckworth, Tammy [D-IL] Tammy Duckworth D IL 2017-07-13 True C000127 Sen. Cantwell, Maria [D-WA] Maria Cantwell D WA 2017-07-13 True H001075 Sen. Harris, Kamala D. [D-CA] Kamala Harris D CA D. 2017-07-13 True K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2017-07-13 True C001070 Sen. Casey, Robert P., Jr. [D-PA] Bob Casey D PA 2017-07-17 False M000639 Sen. Menendez, Robert [D-NJ] Robert Menendez D NJ 2017-07-18 False B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH 2017-07-24 False S001203 Sen. Smith, Tina [D-MN] Tina Smith D MN 2018-07-12 False Taxation Administrative law and regulatory procedures Department of the Treasury Internal Revenue Service (IRS) Marriage and family status Sex, gender, sexual orientation discrimination Tax administration and collection, taxpayers Taxation 00 2017-07-13 Introduced in Senate 2017-10-26T17:42:40Z Refund Equality Act of 2017

This bill amends the Internal Revenue Code to exempt certain same-sex couples who were legally married under state law from the three-year time limitation for filing: (1) a claim for a credit or refund of an overpayment of any tax, or (2) an election to file jointly after having filed separate returns.

Certain legally married same-sex couples who were first treated as married for federal tax purposes by the application of the holdings of Revenue Ruling 2013-17 may file amended returns for previous years until the due date for the return for the year in which this bill is enacted. The bill applies only to amended returns and claims for a credit or refund that relate to a change in the marital status of the spouses.

(In Revenue Ruling 2013-17, the Internal Revenue Service adopted a general rule recognizing, for federal tax purposes, the validity of a same-sex marriage that was valid in the state where it was entered into, regardless of the married couple's place of domicile.)

]]> Refund Equality Act of 2017 Display Title Refund Equality Act of 2017 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to permit legally married same-sex couples to amend their filing status for returns outside the 3-year limitation Introduced in Senate IS Short Titles as Introduced Refund Equality Act of 2017 Introduced in Senate 2017-07-13T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s1564is/xml/BILLS-115s1564is.xml 2017-07-13 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.