[Congressional Record Volume 165, Number 125 (Wednesday, July 24, 2019)]
[House]
[Pages H7313-H7318]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




  PROMOTING RESPECT FOR INDIVIDUALS' DIGNITY AND EQUALITY ACT OF 2019

  Ms. JUDY CHU of California. Madam Speaker, I move to suspend the 
rules and pass the bill (H.R. 3299) 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, as amended.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 3299

       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 ``Promoting Respect for 
     Individuals' Dignity and Equality Act of 2019'' or as the 
     ``PRIDE 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 return (other than a joint 
     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, such 
     return shall be treated as a separate return within the 
     meaning of section 6013(b) of such Code and the time 
     prescribed by section 6013(b)(2)(A) of such Code 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) 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 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

[[Page H7314]]

       (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 
     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 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'' 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 ``husband and wife'' 
     and inserting ``married couple'';
       (14) 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'';
       (15) in section 1244(b)(2), by striking ``a husband 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 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.'';
       (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 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.'';
       (21) 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'.'';
       (22) in section 5733(d)(2), by striking ``husband or wife'' 
     and inserting ``married individual'';
       (23) 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) by striking ``husband and wife'' and inserting 
     ``spouses''; and
       (ii) by striking ``his taxable year'' and inserting ``such 
     spouse's taxable year'';
       (E) in subsection (a)(3)--
       (i) by striking ``his executor or administrator'' and 
     inserting ``the decedent's executor or administrator'';
       (ii) by striking ``with respect to both himself and the 
     decedent'' and inserting ``with respect to both the surviving 
     spouse and the decedent''; and
       (iii) 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, the individual's 
     spouse, and the individual's estate 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'';
       (24) in section 6014(b), by striking ``husband and wife'' 
     in the second sentence and inserting ``a married couple'';
       (25) in section 6017, by striking ``husband and wife'' and 
     inserting ``married couple'';
       (26) in section 6096(a), by striking ``of husband and wife 
     having'' and inserting ``reporting'';
       (27) 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.'';
       (28) 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'';
       (29) in section 7428(c)(2)(A), by striking ``husband and 
     wife'' and inserting ``married couple'';
       (30) in section 7701(a)--
       (A) by striking paragraph (17); and
       (B) in paragraph (38), by striking ``husband and wife'' and 
     inserting ``married couple''; and
       (31) 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. 4. 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

[[Page H7315]]

     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 179(d)(2)(A).
       (6) Section 318(a)(1)(A)(i).
       (7) Section 408(d)(6).
       (8) Section 469(i)(5)(B)(ii).
       (9) Section 507(d)(2)(B)(iii).
       (10) Clauses (ii) and (iii) of section 613A(c)(8)(D).
       (11) Section 672(e)(2).
       (12) Section 704(e)(2).
       (13) Subparagraphs (A) and (B)(ii) of section 911(c)(3).
       (14) Section 1235(c)(2).
       (15) Section 1563(e)(5).
       (16) Section 3121(b)(3)(B).
       (17) Section 4946(d).
       (18) Section 4975(e)(6).
       (19) Subparagraphs (A)(iv) and (B) of section 6012(a)(1).
       (20) 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)(A) 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) 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 129(b)(2), by striking ``himself'' and 
     inserting ``the spouse's self'';
       (K) 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 if she'' and inserting ``the death of the 
     donor or after the death of the donor's surviving spouse if 
     such surviving spouse'';
       (L) 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'';
       (M) in section 213(d)(7), by striking ``he'' and inserting 
     ``the taxpayer'';
       (N) 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'';
       (O) in section 217(i)(3)(A), by striking ``his'';
       (P) in section 267(c), by striking ``his'' each place it 
     appears and inserting ``the individual's'';
       (Q) in section 318(a)(1)(A)(ii), by striking ``his'' and 
     inserting ``the individual's'';
       (R) in section 402(l)(4)(D), by striking ``, his spouse, 
     and dependents'' and inserting ``and the spouse and 
     dependents of such officer'';
       (S) in section 415(l)(2)(B), by striking ``, his spouse, or 
     his dependents'' and inserting ``or the participant's spouse 
     or dependents'';
       (T) 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'';
       (U) in section 424(d)(1), by striking ``his'' and inserting 
     ``the individual's'';
       (V) in section 544(a)(2), by striking ``his'' each place it 
     appears and inserting ``the individual's'';
       (W) in section 911(c)(3), by striking ``him'' each place it 
     appears in subparagraphs (A) and (B)(ii) and inserting ``the 
     individual'';
       (X) in section 1015(d)(3), by striking ``his spouse'' and 
     inserting ``the donor's spouse'';
       (Y) 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'';
       (Z) in section 1563(f)(2)(B), by striking ``him'' and 
     inserting ``the individual'';
       (AA) in section 2012(c), by striking ``his spouse'' and 
     inserting ``the decedent's spouse'';
       (BB) in section 2032A(e)(10), by striking ``his surviving 
     spouse'' and inserting ``the decedent's surviving spouse'';
       (CC) 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'';
       (DD) in subsections (a) and (b)(5) of section 2056, by 
     striking ``his'';
       (EE) 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'';
       (FF) in section 2523(d), by striking ``himself'' and 
     inserting ``the donor's self'';
       (GG) in section 2523(e), by striking ``his spouse'' and 
     inserting ``the donor's spouse'';
       (HH) 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'';
       (II) 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'';
       (JJ) 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'';
       (KK) in section 4905(a), by striking ``his spouse'' and 
     inserting ``such person's spouse'';
       (LL) in section 6046(c), by striking ``his'' both places it 
     appears and inserting ``the individual's'';
       (MM) in section 6103(e)(1)(A)(ii), by striking ``him'' and 
     inserting ``the individual'';
       (NN) in section 7448(a)(8), by striking ``his death'' and 
     inserting ``the individual's death'';
       (OO) in subsections (d), (m), and (n) of section 7448, by 
     striking ``his'' each place it appears and inserting ``the 
     individual's'';
       (PP) 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
       (QQ) 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''.

     SEC. 5. INCREASE IN PENALTY FOR FAILURE TO FILE.

       (a) In General.--The second sentence of subsection (a) of 
     section 6651 of the Internal Revenue Code of 1986 is amended 
     by striking ``$330'' and inserting ``$435''.
       (b) Inflation Adjustment.--Section 6651(j)(1) of such Code 
     is amended by striking ``$330'' and inserting ``$435''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to returns required to be filed after December 
     31, 2019.

[[Page H7316]]

  


     SEC. 6. DETERMINATION OF BUDGETARY EFFECTS.

       The budgetary effects of this Act, for the purpose of 
     complying with the Statutory Pay-As-You-Go Act of 2010, shall 
     be determined by reference to the latest statement titled 
     ``Budgetary Effects of PAYGO Legislation'' for this Act, 
     submitted for printing in the Congressional Record by the 
     Chairman of the House Budget Committee, provided that such 
     statement has been submitted prior to the vote on passage.

  The SPEAKER pro tempore. Pursuant to the rule, the gentlewoman from 
California (Ms. Judy Chu) and the gentleman from New York (Mr. Reed) 
each will control 20 minutes.
  The Chair recognizes the gentlewoman from California.


                             General Leave

  Ms. JUDY CHU of California. Madam Speaker, I ask unanimous consent 
that all Members have 5 legislative days to revise and extend their 
remarks and include extraneous material on the bill under 
consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentlewoman from California?
  There was no objection.
  Ms. JUDY CHU of California. Madam Speaker, I yield myself such time 
as I may consume.
  I rise today in strong support of the PRIDE Act, the bill I authored 
with Congressman   Andy Levin of Michigan, to bring equality to our tax 
law.
  Last month, we celebrated the 50th anniversary of the Stonewall 
riots, which marked the launch of a pivotal movement for gay rights in 
our country and across the world. Since then, the LGBT movement has 
fought battles on the local and Federal level to gain the equal rights 
that all Americans deserve. To the enormous joy of millions of American 
families, the Supreme Court ultimately ruled that same-sex marriages 
are equal.
  ``Love is love'' went the cry, but you would not know it by looking 
at our Tax Code. Today, a same-sex couple filing their taxes is still 
forced to contend with out-of-date references that no longer reflect 
what marriage looks like in this country.
  Filing taxes can be unpleasant enough as it is. No family should feel 
excluded in this process. Most importantly, our Tax Code should not be 
defining families in outdated and discriminatory ways. That is what 
this legislation will fix.
  With a simple change to gender language removing requirements for 
``husband and wife,'' instead using words like ``they'' and ``married 
couple,'' we can put the equality promised by our Constitution into the 
Code.
  This bill corrects a second injustice, as well.
  For years, the Defense of Marriage Act prevented the Federal 
Government from recognizing same-sex marriage, even as States began 
allowing for it. That meant that married couples were being denied the 
Federal tax refunds they earned simply because of whom they loved. That 
was blatantly wrong, which is why DOMA was struck down by the Supreme 
Court in 2013.
  But though DOMA was gone, many of the impacted families were unable 
to amend their tax returns because of a restriction in the Tax Code 
that only allows married couples to amend returns from 3 years ago. 
That restriction was keeping money out of the pockets of families who 
had earned it.
  That is why my bill corrects this, to allow the IRS to provide 
refunds to same-sex couples who married in States that recognized same-
sex marriage before DOMA was overturned. This is expected to give over 
$50 million back to the families who should never have had to file 
separately in the first place.
  These are commonsense changes that recognize the reality that 
marriage does not just mean one man and one woman. That is a lesson 
already recognized by children across the country who know that no 
matter who their parents are, they are a family. They should not be 
told otherwise by an outdated Tax Code.
  I urge my colleagues to support this measure, and I reserve the 
balance of my time.

                              {time}  1645

  Mr. REED. Madam Speaker, I yield myself such time as I may consume.
  Madam Speaker, first, I rise to thank my colleague, Ms. Chu, on the 
other side of the aisle for her efforts on this legislation.
  As we are proposing this legislation, Madam Speaker, we recognize 
that discrimination in any form is never acceptable and that also the 
PRIDE Act would remove that gender language in our Tax Code of 
``husband and wife,'' consistent with that of the U.S. Supreme Court 
and now as recognized as the law of the land.
  As we have expressed previously in some of our hearings on this 
matter, there are some administrative concerns that we still hold on 
our side of the aisle in regard to this legislation, in regard to the 
audit function, the look-back opportunities that are there in regard to 
the removal of IRS tax records after 6 years, and some issues technical 
in nature that deal with compliance with this legislation.
  We hope that those concerns can be dealt with administratively, but 
at its heart, I personally stand here and join with my colleague from 
California in support of this legislation and look forward to the 
adoption of it, as I anticipate the passage of it here on the floor.
  Madam Speaker, I reserve the balance of my time.
  Ms. JUDY CHU of California. Madam Speaker, I yield 4 minutes to the 
gentleman from Massachusetts (Mr. Neal), the chair of our committee who 
has led us in such an excellent way.
  Mr. NEAL. Madam Speaker, I thank the gentlewoman from California (Ms. 
Judy Chu) for the really extraordinary job and leadership that she 
offered on this legislation.
  For far too long, LGBTQ Americans have been denied equal treatment 
under the Tax Code. Six years after the Supreme Court found it 
unconstitutional to deny same-sex couples the full rights and 
privileges of marriage, Congress has yet to rectify the consequences of 
the Tax Code's discrimination against LGBTQ couples.
  We must live up to our duty to govern in a manner such that everyone 
is treated equally under the law, which is why I stand in support today 
of this legislation.
  Last month marked the 50th anniversary of the Stonewall riots. 
Recognizing the deep historical importance of this event in a decades-
long fight for equality, the PRIDE Act--which, by the way, passed the 
Ways and Means Committee unanimously--seeks to end and correct 
discriminatory practices in our tax system affecting LGBTQ community 
members.
  The PRIDE Act essentially clarifies that all Federal tax provisions 
respecting marriage will apply to legally married same-sex couples by 
removing gender language related to married couples from the Tax Code.
  Additionally, this bill will reconcile discriminatory Federal 
policies by ensuring fair tax treatment for those couples for every 
year of their marriage. This is the way anybody is treated in the Tax 
Code if they choose to take advantage of that deduction.
  I take pride in hailing from Massachusetts, which was the first State 
to legalize same-sex marriage. While Massachusetts has issued marriage 
licenses to all couples since 2004, 15 years now, the Federal 
Government has failed to recognize the full tenure of legal married 
status for those couples who have been married since 2010.
  The PRIDE Act extends to same-sex couples the opportunity to amend 
their returns to reflect their marital status and claim the ensuing tax 
benefits wrongfully denied to them before 2010.
  So part of this is legislative, but part of this is also 
clarification.
  The changes in the bill state loudly and clearly that the Federal 
Government respects the dignity and equality of all married couples, 
regardless of gender or sexual orientation.
  For this reason, Madam Speaker, it is my sincere wish that all of our 
colleagues once again will join in supporting this legislation.
  America's opinions have changed, and we would like the Tax Code to 
reflect the changes that the American people have clearly led the way 
on.
  Madam Speaker, I thank Ms. Chu. This was really complicated work that 
she began undertaking, but she also made it clear that this legislation 
moves us closer to ensuring that our laws respect the dignity of all 
Americans.
  Mr. REED. Madam Speaker, I yield 2 minutes to the gentleman from 
Arizona (Mr. Schweikert), one of the members of the Ways and Means 
Committee, who does great work.

[[Page H7317]]

  

  Mr. SCHWEIKERT. Madam Speaker, I thank the gentleman from New York 
(Mr. Reed) for yielding.
  Madam Speaker, the reason I am behind the microphone is because, in 
the committee, we actually asked the question of staff and others who 
were testifying that this look-back to be able to file for the marriage 
deduction and benefits would not create a new avenue of audit, would 
not create a new channel for opening up someone's tax records for a new 
line of investigation.
  The feedback we received as a committee was saying, no, this was very 
specifically just to this benefit.
  Did the gentleman from Massachusetts (Mr. Neal) hear the same thing?
  Mr. NEAL. Will the gentleman yield?
  Mr. SCHWEIKERT. I yield to the gentleman from Massachusetts.
  Mr. NEAL. Madam Speaker, that was carefully tailored, yes.
  Mr. SCHWEIKERT. Madam Speaker, I just thought it is important for all 
of us to hear it on the Record that we are not opening up a new avenue 
of investigation because I need to be brutally honest that the language 
of the legislation, I don't think, is crisp enough on that point. Let's 
make sure it is cleanly in at least the Record we have produced here 
today.
  Mr. NEAL. Madam Speaker, I thank the gentleman for his friendly 
inquiry.
  Mr. REED. Madam Speaker, I reserve the balance of my time.
  Ms. JUDY CHU of California. Madam Speaker, I yield 3 minutes to the 
gentleman from Michigan (Mr. Levin), who is the coauthor of this bill 
and introduced this bill with me.
  Mr. LEVIN of Michigan. Madam Speaker, I thank my colleague, the 
gentlewoman from California (Ms. Judy Chu) for yielding.
  Madam Speaker, I am proud to rise in strong support of the Promoting 
Respect for Individuals' Dignity and Equality, or PRIDE, Act, which I 
have been privileged to colead with Congresswoman Chu.
  This bill is about moving our country closer to true equality and 
equity for the LGBTQ community. We have an opportunity today to send a 
message to LGBTQ married couples across America that their unions are 
recognized, valued, and dignified by the U.S. Government.
  I am especially proud that this bill includes the text of my bill, 
H.R. 1244, the Equal Dignity for Married Taxpayers Act, which addresses 
the glaring problem that the Tax Code is replete with out-of-date 
references to marriage that no longer reflect the institution of legal 
marriage in this country.
  Our Tax Code, like all of our laws, should accurately represent and 
include all the people to whom it applies.
  Gendered language in the Tax Code represents a time when LGBTQ 
couples could not get married. Fortunately, those days are over, and 
marriage equality is the law of the land.
  We need to ensure that our laws reflect the vibrant diversity of our 
democracy, and this legislation will remove another vestige of 
discrimination from our country's code of laws.
  Including language that is inclusive of LGBTQ couples and families is 
a small change that will have a huge impact, affirming loud and clear 
to all of our brothers and sisters and siblings in spirit in the LGBTQ 
community that we love them, that they are part of our Nation.
  We also have an opportunity with the PRIDE Act to correct an 
injustice experienced by LGBTQ couples who married in States before 
marriage equality was finally recognized nationwide in the Supreme 
Court's Obergefell v. Hodges decision.
  For years, LGBTQ couples in States that recognized legal marriage 
were wrongfully denied Federal tax refunds. The PRIDE Act will allow 
those couples to amend their past tax returns and receive the 
corresponding benefits.
  Protecting LGBTQ families is not just about the LGBTQ community. It 
is about our never-ending pursuit to move America closer to freedom and 
justice for all.
  Madam Speaker, I thank Congresswoman Chu for her tremendous 
leadership and for her partnership, and I thank Chairman Neal for 
prioritizing this effort.
  Madam Speaker, I also thank my predecessor and my dad, Congressman 
Sandy Levin, who first introduced the Equal Dignity for Married 
Taxpayers Act in 2015.
  Madam Speaker, I urge strong support for this legislation across the 
aisle, both sides, and I look forward to the day when it becomes law.
  Mr. REED. Madam Speaker, I yield myself such time as I may consume.
  Madam Speaker, I would be remiss if I did not take a moment to 
recognize my colleague from Michigan, Mr. Levin, and his efforts on 
this matter, as well to recognize the service of our fellow member of 
the Ways and Means Committee, his father, Sandy Levin.
  Sandy Levin was an individual who, even though we passionately 
disagreed ideologically and philosophically often, was a gentleman I 
enjoyed getting to know. I appreciate his commitment to this issue, as 
well as now his son carrying on that legacy. That, to me, is a shining 
example of this institution, where people can believe passionately in 
their ideology and still work together in order to deal in a positive 
way for the American people.
  Madam Speaker, I reserve the balance of my time.
  Ms. JUDY CHU of California. Madam Speaker, I yield 3 minutes to the 
gentleman from California (Mr. Takano), who is the co-chair of the 
Equality Caucus.
  Mr. TAKANO. Madam Speaker, I thank my colleague, Ms. Chu, for 
yielding.
  Madam Speaker, I rise today to join my colleagues in affirming the 
dignity and respect for married LGBTQ couples.
  H.R. 3299, the PRIDE Act, would bring parity to LGBTQ couples and the 
benefits afforded to heterosexual married couples in our Tax Code.
  The PRIDE Act allows married same-sex couples to file claims for tax 
credits and refunds back to the year of their marriage. Allowing these 
claims to be dated back to the original marriage dates respects the 
spirit of the Supreme Court's Windsor decision and underscores that the 
IRS must recognize same-sex marriages and afford them equal protection 
under the law.

  Equality takes many forms. It means civil, social, and financial 
equality. This legislation directly tackles financial inequality 
created by parts of our Tax Code head-on.
  The PRIDE Act also modifies the Tax Code to change language used to 
distinguish married couples to be gender-neutral. By changing dated and 
limited terms such as ``husband and wife,'' our laws will become more 
inclusive.
  Language is powerful. We must ensure that the language in our laws 
reflects our values and does not exclude members of the LGBTQ community 
from enjoying the same benefits as their heterosexual counterparts.
  Congress must do everything it can to guarantee equal treatment under 
the law for every person, regardless of their gender identity or sexual 
orientation.
  This bill upholds our commitment to family values by ensuring that 
every family, including LGBTQ families, can enjoy the same benefits in 
our Tax Code, and it helps us get one step closer to full equality.
  Madam Speaker, I urge my colleagues to support this bill.
  Mr. REED. Madam Speaker, in closing, I would just echo as we started. 
I thank my colleague from California (Ms. Judy Chu) for her efforts on 
this issue. I thank our chairman, Mr. Neal, who has artfully indicated 
his words on the Record in regard to this issue.
  Madam Speaker, what I would encourage Members to do is to consider 
passage of this legislation--I know I personally will be supporting 
this legislation--to make sure that our Tax Code is reflective of the 
law of the land as it has been declared by the Supreme Court.
  We recognize the administrative problems that have been raised 
through the hearing process and the colloquy with the chairman of the 
Ways and Means Committee, and we hope that those issues can be 
administratively resolved.
  Madam Speaker, I yield back the balance of my time.

                              {time}  1700

  Ms. JUDY CHU of California. Madam Speaker, it is long overdue for 
Congress to take action to ensure equal dignity in our Tax Code. The 
product will send a strong message to our LGBT brothers and sisters to 
say that our Tax Code should represent you, too.

[[Page H7318]]

  I am proud that this bill is endorsed by the Human Rights Campaign 
and passed unanimously out of the Ways and Means Committee. I strongly 
urge my colleagues to continue to build on this progress and support 
its passage on the House floor.
  Madam Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentlewoman from California (Ms. Judy Chu) that the House suspend the 
rules and pass the bill, H.R. 3299, as amended.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill, as amended, was passed.
  A motion to reconsider was laid on the table.

                          ____________________