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Ensuring Equal Tax Treatment for All Legally Married Couples.

This bill amends the U.S. Internal Revenue Code by replacing gender-specific terms (like "husband and wife") with gender-neutral language ("married couple," "spouse"). The goal is to formally guarantee that all tax provisions, including those related to joint filing, deductions, and estate taxes, apply equally to all legally married couples, including same-sex couples. This provides clarity and consistency in financial treatment by federal tax authorities.
Key points
All legally married couples, including same-sex couples, will be treated identically under federal tax law.
The tax code is updated to remove outdated, gender-specific terminology, ensuring consistency across all provisions.
Changes affect rules for joint tax returns, deductions, credits, and estate and gift tax regulations.
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Expired
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Additional Information
Print number: 118_S_2221
Sponsor: Sen. Wyden, Ron [D-OR]
Process start date: 2023-07-10
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Equal Dignity for Married Taxpayers Act of 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_2221.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-07-10.

What are the main provisions?

Key points include:

  • All legally married couples, including same-sex couples, will be treated identically under federal tax law.
  • The tax code is updated to remove outdated, gender-specific terminology, ensuring consistency across all provisions.
  • Changes affect rules for joint tax returns, deductions, credits, and estate and gift tax regulations.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Wyden, Ron [D-OR].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Family