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S. 2178: Equal Dignity for Married Taxpayers Act of 2025

This bill, titled the Equal Dignity for Married Taxpayers Act of 2025, aims to amend the Internal Revenue Code to ensure that all provisions related to tax laws apply to legally married same-sex couples in the same way as they do to married opposite-sex couples. The main provisions of the bill include the following adjustments:

Clarification of Terminology

The bill proposes to change various terms within the Internal Revenue Code, replacing gender-specific language with gender-neutral language to ensure inclusivity. For example:

Replace "husband and wife" with "married couple" or "spouses".
Change references to "his spouse" to "the individual's spouse".

Affected Tax Provisions

The bill affects numerous sections of the current tax code by making these changes:

Amends sections regarding taxable income, deductions, and tax credits to reflect that all provisions apply equally to all married couples.
Updates rules on joint returns, allowing for "married couple" terminology instead of "husband and wife".
Addresses issues surrounding community property laws, confirming that income and property owned by married couples, regardless of gender, will be treated uniformly.

Impact on Filing Status

The bill allows married couples to file joint tax returns, enabling them to benefit from shared tax deductions and credits. It also clarifies that if one spouse passes away, the surviving spouse can still file taxes as a married couple for that year.

Conforming Amendments

Additionally, the bill requires conforming amendments across various sections of the Internal Revenue Code to ensure consistency in language and application. This includes the elimination of references that specify spousal roles based on gender and replacing them with inclusive terms.

Implementation and Compliance

The bill emphasizes that all legally married couples, regardless of sexual orientation, will be treated equally under tax law, which may result in easier navigation of tax-related issues and compliance across the board.