[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 1740 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                S. 1740

    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 SENATE OF THE UNITED STATES

                              July 9, 2015

 Mr. Wyden (for himself, Mr. Schumer, Ms. Stabenow, Ms. Cantwell, Mr. 
 Nelson, Mr. Menendez, Mr. Carper, Mr. Cardin, Mr. Brown, Mr. Bennet, 
   Mr. Casey, Mr. Warner, Mr. Reid, Ms. Hirono, Mrs. Gillibrand, Mr. 
 Whitehouse, Mrs. McCaskill, Mr. Markey, Mr. Sanders, Ms. Warren, Mr. 
 Blumenthal, Ms. Klobuchar, Mr. Leahy, Mr. Franken, Mr. Merkley, Mrs. 
Boxer, Mr. Durbin, Mrs. Shaheen, Mr. Murphy, Mr. Heinrich, Mr. Schatz, 
 Ms. Baldwin, Mrs. Murray, Mr. Coons, Ms. Mikulski, Ms. Heitkamp, Mr. 
Tester, Mr. Booker, Mr. Reed, Mr. Kaine, Mr. Peters, Mr. Donnelly, Mrs. 
    Feinstein, Mr. Udall, Mr. King, and Mr. Manchin) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
    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.

    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 ``Equal Dignity for Married Taxpayers 
Act of 2015''.

SEC. 2. RULES RELATING TO ALL LEGALLY MARRIED COUPLES.

    (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
                    (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
                            (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 ``husband and 
                wife'' and inserting ``married couple'';
            (6) in section 121--
                    (A) in subsection (b)(2), by striking ``husband and 
                wife who make'' and inserting ``married couple who 
                makes''; and
                    (B) in subsection (d)(1), by striking ``husband 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'' and inserting ``individuals married to one another'';
            (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 preceding 
        subparagraph (A), by striking ``A husband and wife'' and 
        inserting ``Married individuals'';
            (11) in section 274(b)(2)(B), by striking ``husband and 
        wife'' and inserting ``married couple'';
            (12) in section 643(f), by striking ``husband and wife'' 
        and inserting ``married couple'';
            (13) by striking section 682 and inserting the following 
        new section:

``SEC. 682. INCOME OF AN ESTATE OR TRUST IN CASE OF DIVORCE, ETC.

    ``(a) Inclusion in Gross Income of Separated Individual.--There 
shall be included in the gross income of an individual who is divorced 
or legally separated under a decree of divorce or of separate 
maintenance (or who is separated under a written separation agreement) 
the amount of the income of any trust which such individual is entitled 
to receive and which, except for this section, would be includible in 
the gross income of the spouse of such individual, and such amount 
shall not, despite any other provision of this subtitle, be includible 
in the gross income of such spouse. This subsection shall not apply to 
that part of any such income of the trust which the terms of the 
decree, written separation agreement, or trust instrument fix, in terms 
of an amount of money or a portion of such income, as a sum which is 
payable for the support of minor children of such spouse. In case such 
income is less than the amount specified in the decree, agreement, or 
instrument, for the purpose of applying the preceding sentence, such 
income, to the extent of such sum payable for such support, shall be 
considered a payment for such support.
    ``(b) Separated Individual Considered Beneficiary.--For purposes of 
computing the taxable income of the estate or trust and the taxable 
income of an individual to whom subsection (a) applies, such individual 
shall be considered as the beneficiary specified in this part.
    ``(c) 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'.'';
            (14) 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 ``husband and 
                wife'' and inserting ``married couple'';
            (15) in section 911--
                    (A) in subsection (b)(2), by striking subparagraph 
                (C) and inserting the following new subparagraph:
                    ``(C) Treatment of community income.--In applying 
                subparagraph (A) with respect to amounts received from 
                services performed by a married individual which are 
                community 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 inserting ``where both 
                spouses have'';
            (16) in section 1244(b)(2), by striking ``a husband and 
        wife filing'';
            (17) in section 1272(a)(2)(E), by striking clause (iii) and 
        inserting the following new clause:
                            ``(iii) Treatment of a married couple.--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.'';
            (18) in section 1313(c)(1), by striking ``husband and 
        wife'' and inserting ``an individual and the individual's 
        spouse'';
            (19) in section 1361(c)(1)(A)(i), by striking ``a husband 
        and wife'' and inserting ``individuals married to one 
        another'';
            (20) in section 2040(b), by striking ``Certain Joint 
        Interests of a Husband and Wife'' in the heading and inserting 
        ``Certain Joint Interests of a Married Couple'';
            (21) 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 subsection (a) and 
                inserting the following new paragraph:
            ``(1) In general.--A gift made by one individual 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 resident 
        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 
        considered as the spouse of another only if the individual is 
        married to the individual's spouse at the time of the gift and 
        does not remarry during the remainder of the calendar year.'';
            (22) 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'.'';
            (23) in section 5733(d)(2), by striking ``husband or wife'' 
        and inserting ``married individual'';
            (24) in section 6013--
                    (A) by striking ``joint returns of income 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 preceding 
                paragraph (1), by striking ``husband and wife'' and 
                inserting ``married couple'';
                    (C) in subsection (a)(1), by striking ``either 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 inserting 
                        ``the decedent's executor or administrator'';
                            (ii) in the first sentence, by striking 
                        ``with respect to both himself and the 
                        decedent'' and inserting ``with respect to both 
                        the surviving spouse and the decedent''; and
                            (iii) in the second sentence, by striking 
                        ``constitute his separate return'' and 
                        inserting ``constitute the survivor's separate 
                        return'';
                    (F) in subsection (b), by striking paragraph (1) 
                and inserting the following new paragraph:
            ``(1) In general.--Except as provided in paragraph (2), if 
        an individual has filed a separate return for a taxable year 
        for which a joint return could have been made by the individual 
        and the individual's spouse under subsection (a) and the time 
        prescribed by law for filing the return for such taxable 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 
        individual and the individual's spouse for such taxable year, 
        and all payments, credits, refunds, or other repayments made or 
        allowed with respect to the separate 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 been paid. If a joint return is made under this 
        subsection, any election (other than the election to file a 
        separate return) made by either spouse in a separate 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 ``status 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 
                individual'';
                    (J) in subsection (f)(2)(B), by striking ``such 
                individual, his spouse, and his estate shall be 
                determined as if he were alive'' and inserting ``such 
                individual, as well as of the spouse and estate of the 
                individual, shall be determined 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'';
            (25) in section 6014(b), by striking ``husband and wife'' 
        and inserting ``a married couple'';
            (26) in section 6017, by striking ``husband and wife'' and 
        inserting ``married couple'';
            (27) in section 6096(a), by striking ``of husband and wife 
        having'' and insert ``reporting'';
            (28) in section 6166(b)(2), by striking subparagraph (B) 
        and inserting the following new subparagraph:
                    ``(B) Certain interests held by married couple.--
                Stock or a partnership interest which--
                            ``(i) is community property of a married 
                        couple (or the income from which is 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.'';
            (29) 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'';
            (30) in section 6231(a)--
                    (A) in paragraph (1)(B)(i), by striking ``husband 
                and wife (and their estates)'' and inserting 
                ``individuals married to one another (and their 
                estates)''; and
                    (B) by striking paragraph (12) and inserting the 
                following new paragraph:
            ``(12) Spouses.--Except to the extent otherwise provided in 
        regulations, spouses who have a joint interest in a partnership 
        shall be treated as 1 person.'';
            (31) in section 7428(c)(2)(A), by striking ``husband and 
        wife'' and inserting ``married couple'';
            (32) in section 7701(a)--
                    (A) by striking paragraph (17); and
                    (B) in paragraph (38), by striking ``husband and 
                wife'' and inserting ``married couple''; and
            (33) in section 7872(f), by striking paragraph (7) and 
        inserting the following new paragraph:
            ``(7) Married couple treated as 1 person.--A married couple 
        shall be treated as 1 person.''.
    (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 Internal Revenue 
Code of 1986 are each amended by striking ``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) The second sentence of section 120(a).
            (7) Section 179(d)(2)(A).
            (8) Section 318(a)(1)(A)(i).
            (9) Section 408(d)(6).
            (10) Section 469(i)(5)(B)(ii).
            (11) Section 507(d)(2)(B)(iii).
            (12) Clauses (ii) and (iii) of section 613A(c)(8)(D).
            (13) Section 672(e)(2).
            (14) Section 704(e)(3).
            (15) Subparagraphs (A) and (B)(ii) of section 911(c)(3).
            (16) Section 1235(c)(2).
            (17) Section 1400C(e)(2)(A)(i).
            (18) Section 1563(e)(5).
            (19) Section 3121(b)(3)(B).
            (20) Section 4946(d).
            (21) Section 4975(e)(6).
            (22) Subparagraphs (A)(iv) and (B) of section 6012(a)(1).
            (23) 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).
                    (C) Paragraphs (2) and (6) 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) Subparagraphs (B), (D), and (E)(i) of section 
                3402(f)(1).
                    (D) 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 inserting ``the individual's taxable 
        year'':
                    (A) Section 2(b)(1).
                    (B) Section 7703(a)(1).
            (4) The following provisions of the Internal Revenue Code 
        of 1986 are each amended by striking ``his taxable year'' each 
        place it appears and inserting ``the taxpayer's taxable year'':
                    (A) Subparagraphs (B) and (C) of section 2(b)(2) 
                (as amended by paragraph (1)(B)).
                    (B) Section 63(f)(1)(A).
            (5) The following provisions of the Internal Revenue Code 
        of 1986 are each amended by striking ``his home'' and inserting 
        ``the individual's home'':
                    (A) Section 2(b)(1)(A).
                    (B) Section 21(e)(4)(A)(i).
                    (C) Section 7703(b)(1).
            (6) The Internal Revenue Code of 1986, as amended by this 
        section, is amended--
                    (A) in section 2(a)(1)(A), by striking ``his two 
                taxable years'' and inserting ``the taxpayer's two 
                taxable years'';
                    (B) in section 2(a)(1)(B), by striking ``his home'' 
                and inserting ``the taxpayer's home'';
                    (C) in paragraphs (1)(A) and (2)(A) of section 
                63(f), by striking ``for himself if he'' both places it 
                appears and inserting ``for the taxpayer if the 
                taxpayer'';
                    (D) in section 63(f)(4), by striking ``his'' both 
                places it appears and inserting ``the individual's'';
                    (E) in section 105(b)--
                            (i) by striking ``his spouse, his 
                        dependents'' and inserting ``the taxpayer's 
                        spouse, the taxpayer's dependents''; and
                            (ii) by striking ``by him'';
                    (F) in the heading of section 119(a), by striking 
                ``, His Spouse, and His Dependents'' and inserting 
                ``and the Employee's Spouse and Dependents'';
                    (G) in section 119(a), by striking ``him, his 
                spouse, or any of his dependents by or on behalf of his 
                employer'' and inserting ``the employee or the 
                employee's spouse or dependents by or on behalf of the 
                employer of the employee'';
                    (H) in section 119(a)(2), by striking ``his'' both 
                places it appears and inserting ``the employee's'';
                    (I) in section 119(d)(3)(B), by striking ``his 
                spouse, and any of his dependents'' and inserting ``the 
                employee's spouse, and any of the employee's 
                dependents'';
                    (J) in section 120(a), by striking ``an employee, 
                his spouse, or his dependents'' each place it appears 
                and inserting ``an employee or the employee's spouse or 
                dependents'';
                    (K) in section 129(b)(2), by striking ``himself'' 
                and inserting ``the spouse's self'';
                    (L) in section 170(b)(1)(F)(iii)--
                            (i) by striking ``his spouse'' and 
                        inserting ``the spouse of such donor''; and
                            (ii) by striking ``his death or after the 
                        death of his surviving spouse'' and inserting 
                        ``the death of the donor or after the death of 
                        the donor's surviving spouse'';
                    (M) in section 213(c)(1)--
                            (i) by striking ``his estate'' and 
                        inserting ``the estate of the taxpayer''; and
                            (ii) by striking ``his death'' and 
                        inserting ``the death of the taxpayer'';
                    (N) in section 213(d)(7), by striking ``he'' and 
                inserting ``the taxpayer'';
                    (O) in section 217(g)--
                            (i) by striking ``, his spouse, or his 
                        dependents'' in paragraph (2) and inserting 
                        ``or the spouse or dependents of such member'';
                            (ii) by striking ``his dependents'' in 
                        paragraph (3) and inserting ``dependents''; and
                            (iii) by striking ``his spouse'' each place 
                        it appears in paragraph (3) and inserting ``the 
                        member's spouse'';
                    (P) in section 217(i)(3)(A), by striking ``his'';
                    (Q) in section 267(c), by striking ``his'' each 
                place it appears and inserting ``the individual's'';
                    (R) in section 267(d)(2), by striking ``his'' and 
                inserting ``the taxpayer's'';
                    (S) in section 318(a)(1)(A)(ii), by striking 
                ``his'' and inserting ``the individual's'';
                    (T) in section 402(l)(4)(D), by striking ``, his 
                spouse, and dependents'' and inserting ``and the spouse 
                and dependents of such officer'';
                    (U) in section 415(l)(2)(B), by striking ``, his 
                spouse, or his dependents'' and inserting ``or the 
                participant's spouse or dependents'';
                    (V) in section 420(f)(6)(A), by striking ``his 
                covered spouse and dependents'' each place it appears 
                and inserting ``the covered spouse and dependents of 
                such retiree'';
                    (W) in section 424(d)(1), by striking ``his'' and 
                inserting ``the individual's'';
                    (X) in section 544(a)(2), by striking ``his'' each 
                place it appears and inserting ``the individual's'';
                    (Y) in section 911(c)(3), by striking ``him'' each 
                place it appears in subparagraphs (A) and (B)(ii) and 
                inserting ``the individual'';
                    (Z) in section 1015(d)(3), by striking ``his 
                spouse'' and inserting ``the donor's spouse'';
                    (AA) in section 1563(e)--
                            (i) by striking ``his children'' both 
                        places it appears in paragraphs (5)(D) and 
                        (6)(A) and inserting ``the individual's 
                        children''; and
                            (ii) by striking ``his parents'' both 
                        places it appears in subparagraphs (A) and (B) 
                        of paragraph (6) and inserting ``the 
                        individual's parents'';
                    (BB) in section 1563(f)(2)(B), by striking ``him'' 
                and inserting ``the individual'';
                    (CC) in section 2012(c), by striking ``his spouse'' 
                and inserting ``the decedent's spouse'';
                    (DD) in section 2032A(e)(10), by striking ``his 
                surviving spouse'' and inserting ``the decedent's 
                surviving spouse'';
                    (EE) in section 2035(b)--
                            (i) by striking ``his estate'' and 
                        inserting ``the decedent's estate''; and
                            (ii) by striking ``his spouse'' and 
                        inserting ``the decedent's spouse'';
                    (FF) in subsections (a) and (b)(5) of section 2056, 
                by striking ``his'';
                    (GG) in section 2523(b)--
                            (i) by striking ``(or his heirs or assigns) 
                        or such person (or his heirs or assigns)'' in 
                        paragraph (1) and inserting ``(or the donor's 
                        heirs or assigns) or such person (or such 
                        person's heirs or assigns)'';
                            (ii) by striking ``himself'' in paragraph 
                        (1) and inserting ``the donor's self'';
                            (iii) by striking ``he'' in paragraph (2) 
                        and inserting ``the donor''; and
                            (iv) by striking ``him'' each place it 
                        appears in the matter following paragraph (2) 
                        and inserting ``the donor'';
                    (HH) in section 2523(d), by striking ``himself'' 
                and inserting ``the donor's self'';
                    (II) in section 2523(e), by striking ``his spouse'' 
                and inserting ``the donor's spouse'';
                    (JJ) in section 3121(b)(3)--
                            (i) by striking ``his father'' in 
                        subparagraph (A) and inserting ``the child's 
                        father'';
                            (ii) by striking ``his father'' in 
                        subparagraph (B) and inserting ``the 
                        individual's father''; and
                            (iii) by striking ``his son'' in 
                        subparagraph (B) and inserting ``the 
                        individual's son'';
                    (KK) in section 3306(c)(5)--
                            (i) by striking ``his son'' and inserting 
                        ``the individual's son''; and
                            (ii) by striking ``his father'' and 
                        inserting ``the child's father'';
                    (LL) in section 3402(f)(1)--
                            (i) by striking ``himself unless he'' in 
                        subparagraph (A) and inserting ``the employee 
                        unless the employee'';
                            (ii) by striking ``he'' in subparagraph (D) 
                        and inserting ``the employee''; and
                            (iii) by striking ``he'' both places it 
                        appears in subparagraph (E) and inserting ``the 
                        employee'';
                    (MM) in section 3402(l)--
                            (i) by striking ``he'' each place it 
                        appears in paragraphs (2) and (3)(A) and 
                        inserting ``the employee''; and
                            (ii) by striking ``his taxable year'' both 
                        places it appears in paragraph (3)(B) and 
                        inserting ``the employee's taxable year'';
                    (NN) in section 4905(a), by striking ``his spouse'' 
                and inserting ``such person's spouse'';
                    (OO) in section 6046(c), by striking ``his'' both 
                places it appears and inserting ``the individual's'';
                    (PP) in section 6103(e)(1)(A)(ii), by striking 
                ``him'' and inserting ``the individual'';
                    (QQ) in section 7448(a)(8), by striking ``his 
                death'' and inserting ``the individual's death'';
                    (RR) in subsections (d), (m), and (n) of section 
                7448, by striking ``his'' each place it appears and 
                inserting ``the individual's'';
                    (SS) in subsection (m) of section 7448, as so 
                amended, by striking ``he'' each place it appears and 
                inserting ``such judge or special trial judge''; and
                    (TT) in section 7448(q)--
                            (i) by striking ``his'' both places it 
                        appears and inserting ``such judge's''; and
                            (ii) by striking ``to bring himself'' and 
                        inserting ``to come''.
                                 <all>