US Congress Senate Bill 1564 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 36-1)
Status: Introduced on July 13 2017 - 25% progression, died in committee
Action: 2017-07-13 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

Refund Equality Act of 2017 This bill amends the Internal Revenue Code to exempt certain same-sex couples who were legally married under state law from the three-year time limitation for filing: (1) a claim for a credit or refund of an overpayment of any tax, or (2) an election to file jointly after having filed separate returns. Certain legally married same-sex couples who were first treated as married for federal tax purposes by the application of the holdings of Revenue Ruling 2013-17 may file amended returns for previous years until the due date for the return for the year in which this bill is enacted. The bill applies only to amended returns and claims for a credit or refund that relate to a change in the marital status of the spouses. (In Revenue Ruling 2013-17, the Internal Revenue Service adopted a general rule recognizing, for federal tax purposes, the validity of a same-sex marriage that was valid in the state where it was entered into, regardless of the married couple's place of domicile.)

Refund Equality Act of 2017

Sen. Elizabeth Warren [D-MA]	Sen. Charles Schumer [D-NY]	Sen. Edward Markey [D-MA]	Sen. Christopher Coons [D-DE]
Sen. Sheldon Whitehouse [D-RI]	Sen. Margaret Hassan [D-NH]	Sen. Tammy Baldwin [D-WI]	Sen. Kirsten Gillibrand [D-NY]
Sen. Jeff Merkley [D-OR]	Sen. Martin Heinrich [D-NM]	Sen. Dianne Feinstein [D-CA]	Sen. Ron Wyden [D-OR]
Sen. Cory Booker [D-NJ]	Sen. Chris Van Hollen [D-MD]	Sen. Richard Blumenthal [D-CT]	Sen. Thomas Carper [D-DE]
Sen. Tim Kaine [D-VA]	Sen. Al Franken [D-MN]	Sen. Mazie Hirono [D-HI]	Sen. Patrick Leahy [D-VT]
Sen. Christopher Murphy [D-CT]	Sen. Jeanne Shaheen [D-NH]	Sen. Richard Durbin [D-IL]	Sen. Mark Warner [D-VA]
Sen. Tom Udall [D-NM]	Sen. Benjamin Cardin [D-MD]	Sen. Jack Reed [D-RI]	Sen. Bernard Sanders [I-VT]
Sen. Patty Murray [D-WA]	Sen. Tammy Duckworth [D-IL]	Sen. Maria Cantwell [D-WA]	Sen. Kamala Harris [D-CA]
Sen. Amy Klobuchar [D-MN]	Sen. Robert Casey [D-PA]	Sen. Robert Menendez [D-NJ]	Sen. Sherrod Brown [D-OH]
Sen. Tina Smith [D-MN]

Date	Chamber	Action
2017-07-13	Senate	Read twice and referred to the Committee on Finance.

HB3234 (Same As) 2017-07-13 - Referred to the House Committee on Ways and Means.

Type	Source
Summary	https://www.congress.gov/bill/115th-congress/senate-bill/1564/all-info
Text	https://www.congress.gov/115/bills/s1564/BILLS-115s1564is.pdf