H.R. 4163 — PRIDE Act of 2025

This section extends the time for certain individuals—first treated as married for federal tax purposes under Revenue Ruling 2013-17 (i.e., following recognition of same-sex marriages)—to elect and file a joint return under IRC §6013(b) for taxable years ending before September 16, 2013, for which they filed a separate return, until the due date (including extensions) for the tax year including the date of enactment. For such joint returns, it further extends the general limitation period for refund claims under IRC §6511(a) to that same due date and disregards the special rules of §6511(b)(2) limiting refunds to payments made within the prior three years. The provision applies solely to return amendments or refund claims relating to a change in marital status.

This section amends multiple sections of the Internal Revenue Code to replace gender-specific terms such as "husband and wife" with gender-neutral terms such as "married couple" and "spouses" (e.g., in the child and dependent care credit under IRC §21, elderly and disabled credit under §22, low-income housing credit under §42, exclusion of gain from sale of principal residence under §121, casualty losses under §165, expensing of depreciable assets under §179, foreign earned income exclusion under §911, and joint returns under §6013). It also makes conforming substantive changes, including (1) treating married couples as one partner for low-income housing credit building ownership rules under §42(j)(5)(C); (2) updating community income rules for the foreign earned income exclusion under §911(b)(2)(C); (3) treating married couples as one person for original issue discount rules under §1272(a)(2)(D) unless living apart; (4) revising gift-splitting rules under §2513(a)(1) to apply to gifts by one spouse to third parties; and (5) updating rules for transfers between spouses for generation-skipping transfer tax under §2516 and business succession under §5733(d).

This section amends multiple provisions of the Internal Revenue Code of 1986 to replace gendered language such as "his spouse," "his taxable year," and "his home" with gender-neutral terms (e.g., "the individual's spouse," "the taxpayer's spouse," "the employee's spouse," "the individual's taxable year," and "the individual's home"). It makes conforming changes in over 50 sections, including §§1, 2, 21, 36, 119, 170, 213, 217, 267, 318, 402, 911, and 1563, related to tax rates, filing status, credits (e.g., child care, premium tax), deductions (e.g., medical expenses, moving expenses), exclusions (e.g., meals and lodging), and constructive ownership rules.