[Congressional Record Volume 172, Number 49 (Wednesday, March 18, 2026)]
[Senate]
[Pages S1263-S1266]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 4536. Mr. WYDEN submitted an amendment intended to be proposed by
him to the bill S. 1383, to establish the Veterans Advisory Committee
on Equal Access, and for other purposes; which was ordered to lie on
the table; as follows:
At the appropriate place, insert the following:
SEC. ___. 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 live''; and
[[Page S1264]]
(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
filing'' and inserting ``individuals married to one another
who file'';
(9) in section 213(d)(8), by striking ``(relating to
determination of status as husband and wife)'';
(10) in section 219(g)(4), 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 each spouse has'';
(15) in section 1244(b)(2), by striking ``a husband and
wife filing a joint return for such year under section 6013''
and inserting ``a joint return'';
(16) in section 1272(a)(2)(D), by striking clause (iii) and
inserting after clause (ii) 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 one spouse to third
party''; and
(B) by striking paragraph (1) of subsection (a) and
inserting before paragraph (2) 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 ``his or her'' in paragraph (1);
(B) by striking ``Where a husband and wife enter'' and
inserting the following:
``(a) In General.--Where a married couple enters''; and
(C) 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), by striking paragraph (2) and
inserting after paragraph (1) the following new paragraph:
``(2) a spouse succeeding to the business of a living
spouse;'';
(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) 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 ``as husband and
wife'' and inserting ``as married'';
(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'' in
the second sentence and inserting ``married couple'';
(26) in section 6096(a), by striking ``of husband and wife
having'' in the second sentence 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
[[Page S1265]]
(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. ____. 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 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) Paragraphs (1) and (2) of 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)--
(i) by striking ``his'' each place it appears and inserting
``the individual's''; and
(ii) by striking ``by him'' in paragraph (5) and inserting
``by the individual'';
(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 surviving spouse'' and inserting ``the
decedent's surviving spouse'';
(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 donee 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'';
[[Page S1266]]
(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) and (n) of section 7448, by
striking ``his'' each place it appears and inserting ``the
individual's'';
(PP) in section 7448(m)(1)(A)(i), by striking ``he'' 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''.
______