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H.R. 4157: Equal Dignity for Married Taxpayers Act

This bill, titled the Equal Dignity for Married Taxpayers Act, aims to amend the Internal Revenue Code of 1986 to ensure that all legally married couples, including same-sex couples, are treated equally under tax law. The key provisions of the bill include:

1. General Amendments

The bill modifies language throughout the tax code to replace gender-specific terms with more inclusive terminology, ensuring that references to "husband and wife" are updated to "married couple" or similar alternatives. This change aims to clarify that the rights and obligations that apply to married couples should be equally applicable to all legally married couples, regardless of their sexual orientation.

2. Specific Changes to Tax Sections

Several specific sections of the tax code would be amended to reflect this change:

Section 21(d)(2): Update terms to state "married couple" instead of "husband and wife."
Section 22(e)(1): Replace "husband and wife who live" with "married couple who live."
Section 38(c)(6)(A): Change "husband or wife who files" to "married individual who files."
Section 6013: Change the title from “Joint returns of income tax by husband and wife” to “Joint returns of income tax by a married couple.”
Additional sections related to estate, gift, income adjustments, and tax deductions will also be altered to reflect an inclusive perspective.

3. Treatment of Married Couples

The bill specifies that a married couple shall be treated as a single entity for tax purposes, consolidating provisions that deal with partnerships, income, community property, and joint returns. This means that tax benefits and calculations will be standardized for all married couples.

4. Amendments for Gender Neutrality

The legislation removes outdated gendered language throughout the tax code. For example, instances where "his spouse" or "his dependents" appeared will now read as "the individual’s spouse" or "the individual’s dependents." This is intended to create a more inclusive approach to tax law.