[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.
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