“A bill to permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations.”
No CRS summary available for this bill.
This section allows individuals first treated as married for federal tax purposes under Revenue Ruling 2013-17 (i.e., recognizing same-sex marriages retroactively following United States v. Windsor)—who filed separate (non-joint) returns for taxable years ending before September 16, 2013—to treat those returns as separate returns under IRC §6013(b) and file joint returns by the due date (including extensions) for the tax year including the date of enactment. For such joint returns, it extends the IRC §6511(a) limitations period on assessment and refund claims to that same due date, disregards the IRC §6511(b)(2) lookback limitation on refunds, and restricts application to amendments or claims relating solely to the change in marital status.