HR4157119th CongressWALLET

Equal Dignity for Married Taxpayers Act

Sponsored By: Representative Rep. Balint, Becca [D-VT-At Large]

Introduced

Summary

Gender-neutral language for married taxpayers. This bill would replace male/female spouse terms across the Internal Revenue Code so legally married same-sex couples are referenced in the same, neutral terms while preserving existing tax rules.

Show full summary
  • Legally married same-sex couples would be explicitly treated as a single unit for certain tax mechanics, clarifying joint-return rules and community‑income questions in specific provisions.
  • The bill would modernize terminology across dozens of Code sections through 31 targeted amendments and two conforming edits to tables of sections to standardize spousal references.
  • Mechanics that previously used husband-and-wife wording would be reformulated to reflect married-couple status for matters like joint returns, gifts, estates, and property holdings so language aligns with current family structures.

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 2 benefits, 0 costs, 2 mixed.

Switch to a joint return later

If enacted, married taxpayers who filed separate returns could later file a joint return for that year. The joint return would count as both spouses’ return. Prior payments, credits, and refunds from either separate return would be applied to the joint return. Elections made on the separate return would stay in place, except the choice to file separately. If one spouse died, the executor or administrator would have to sign for the decedent.

Married business owners treated as one

If enacted, some tax rules would treat spouses as one person or one partner. This would apply to certain partnership, ownership, and loan rules. It would not apply to some loan rules if the spouses lived apart the entire tax year the loan was made. For specified rules, stock or partnership interests counted as community property or held jointly (joint tenants, tenants by the entirety, or tenants in common) would be treated as owned by one shareholder or partner. These changes could shift how interest, credits, or ownership limits apply to married owners.

Community property won’t reduce expat exclusion

If enacted, married taxpayers whose earnings are community income could claim the foreign earned income exclusion as if the income were not community income. The couple’s combined exclusion would equal what it would be without community property rules. This would help married taxpayers in community property states who claim the exclusion.

Gift splitting limited to U.S. couples

If enacted, a gift by one spouse to a non‑spouse would count half to each spouse only if both spouses are U.S. citizens or residents at the time of the gift. The split would not apply if the donor gives the spouse a general power of appointment over the interest. For this rule, you are treated as a spouse only if married at the time of the gift and you do not remarry later that calendar year. This would narrow gift‑splitting for mixed‑status couples but keep it for U.S.-resident couples.

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Sponsors & CoSponsors

Sponsor

Rep. Balint, Becca [D-VT-At Large]

VT • D

Cosponsors

  • Rep. Chu, Judy [D-CA-28]

    CA • D

    Sponsored 6/26/2025

  • Rep. Beyer, Donald S. [D-VA-8]

    VA • D

    Sponsored 6/26/2025

  • Rep. Bonamici, Suzanne [D-OR-1]

    OR • D

    Sponsored 6/26/2025

  • Rep. Carbajal, Salud O. [D-CA-24]

    CA • D

    Sponsored 6/26/2025

  • Rep. Carson, Andre [D-IN-7]

    IN • D

    Sponsored 6/26/2025

  • Rep. Casar, Greg [D-TX-35]

    TX • D

    Sponsored 6/26/2025

  • Rep. Casten, Sean [D-IL-6]

    IL • D

    Sponsored 6/26/2025

  • Rep. Castor, Kathy [D-FL-14]

    FL • D

    Sponsored 6/26/2025

  • Rep. Castro, Joaquin [D-TX-20]

    TX • D

    Sponsored 6/26/2025

  • Rep. Clarke, Yvette D. [D-NY-9]

    NY • D

    Sponsored 6/26/2025

  • Rep. Cleaver, Emanuel [D-MO-5]

    MO • D

    Sponsored 6/26/2025

  • Rep. Crockett, Jasmine [D-TX-30]

    TX • D

    Sponsored 6/26/2025

  • Rep. Davids, Sharice [D-KS-3]

    KS • D

    Sponsored 6/26/2025

  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

    Sponsored 6/26/2025

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 6/26/2025

  • Rep. Ramirez, Delia C. [D-IL-3]

    IL • D

    Sponsored 6/26/2025

  • Rep. Espaillat, Adriano [D-NY-13]

    NY • D

    Sponsored 6/26/2025

  • Fletcher

    TX • D

    Sponsored 6/26/2025

  • Rep. Foushee, Valerie P. [D-NC-4]

    NC • D

    Sponsored 6/26/2025

  • Rep. Frost, Maxwell [D-FL-10]

    FL • D

    Sponsored 6/26/2025

  • Rep. García, Jesús G. "Chuy" [D-IL-4]

    IL • D

    Sponsored 6/26/2025

  • Rep. Wasserman Schultz, Debbie [D-FL-25]

    FL • D

    Sponsored 6/26/2025

  • Rep. Garcia, Robert [D-CA-42]

    CA • D

    Sponsored 6/26/2025

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 6/26/2025

  • Rep. Hayes, Jahana [D-CT-5]

    CT • D

    Sponsored 6/26/2025

  • Rep. Hoyle, Val T. [D-OR-4]

    OR • D

    Sponsored 6/26/2025

  • Rep. Jayapal, Pramila [D-WA-7]

    WA • D

    Sponsored 6/26/2025

  • Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4]

    GA • D

    Sponsored 6/26/2025

  • Rep. Johnson, Julie [D-TX-32]

    TX • D

    Sponsored 6/26/2025

  • Rep. Kamlager-Dove, Sydney [D-CA-37]

    CA • D

    Sponsored 6/26/2025

  • Rep. Keating, William R. [D-MA-9]

    MA • D

    Sponsored 6/26/2025

  • Rep. Krishnamoorthi, Raja [D-IL-8]

    IL • D

    Sponsored 6/26/2025

  • Rep. Lee, Summer L. [D-PA-12]

    PA • D

    Sponsored 6/26/2025

  • Rep. Lofgren, Zoe [D-CA-18]

    CA • D

    Sponsored 6/26/2025

  • Rep. Lynch, Stephen F. [D-MA-8]

    MA • D

    Sponsored 6/26/2025

  • Rep. Magaziner, Seth [D-RI-2]

    RI • D

    Sponsored 6/26/2025

  • Rep. Matsui, Doris O. [D-CA-7]

    CA • D

    Sponsored 6/26/2025

  • Rep. McClellan, Jennifer L. [D-VA-4]

    VA • D

    Sponsored 6/26/2025

  • Rep. McCollum, Betty [D-MN-4]

    MN • D

    Sponsored 6/26/2025

  • Rep. McGovern, James P. [D-MA-2]

    MA • D

    Sponsored 6/26/2025

  • Rep. McIver, LaMonica [D-NJ-10]

    NJ • D

    Sponsored 6/26/2025

  • Rep. Menendez, Robert [D-NJ-8]

    NJ • D

    Sponsored 6/26/2025

  • Rep. Moore, Gwen [D-WI-4]

    WI • D

    Sponsored 6/26/2025

  • Rep. Morelle, Joseph D. [D-NY-25]

    NY • D

    Sponsored 6/26/2025

  • Rep. Moulton, Seth [D-MA-6]

    MA • D

    Sponsored 6/26/2025

  • Rep. Mullin, Kevin [D-CA-15]

    CA • D

    Sponsored 6/26/2025

  • Del. Norton, Eleanor Holmes [D-DC-At Large]

    DC • D

    Sponsored 6/26/2025

  • Rep. Pallone, Frank, Jr. [D-NJ-6]

    NJ • D

    Sponsored 6/26/2025

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 6/26/2025

  • Rep. Pingree, Chellie [D-ME-1]

    ME • D

    Sponsored 6/26/2025

  • Rep. Pocan, Mark [D-WI-2]

    WI • D

    Sponsored 6/26/2025

  • Rep. Raskin, Jamie [D-MD-8]

    MD • D

    Sponsored 6/26/2025

  • Rep. Salinas, Andrea [D-OR-6]

    OR • D

    Sponsored 6/26/2025

  • Rep. Jacobs, Sara [D-CA-51]

    CA • D

    Sponsored 6/26/2025

  • Rep. Scanlon, Mary Gay [D-PA-5]

    PA • D

    Sponsored 6/26/2025

  • Rep. Schakowsky, Janice D. [D-IL-9]

    IL • D

    Sponsored 6/26/2025

  • Rep. Scholten, Hillary J. [D-MI-3]

    MI • D

    Sponsored 6/26/2025

  • Rep. Sherman, Brad [D-CA-32]

    CA • D

    Sponsored 6/26/2025

  • Rep. Simon, Lateefah [D-CA-12]

    CA • D

    Sponsored 6/26/2025

  • Rep. Smith, Adam [D-WA-9]

    WA • D

    Sponsored 6/26/2025

  • Rep. Soto, Darren [D-FL-9]

    FL • D

    Sponsored 6/26/2025

  • Rep. Stevens, Haley M. [D-MI-11]

    MI • D

    Sponsored 6/26/2025

  • Rep. Takano, Mark [D-CA-39]

    CA • D

    Sponsored 6/26/2025

  • Rep. Thanedar, Shri [D-MI-13]

    MI • D

    Sponsored 6/26/2025

  • Rep. Titus, Dina [D-NV-1]

    NV • D

    Sponsored 6/26/2025

  • Rep. Tlaib, Rashida [D-MI-12]

    MI • D

    Sponsored 6/26/2025

  • Rep. Tokuda, Jill N. [D-HI-2]

    HI • D

    Sponsored 6/26/2025

  • Rep. Tonko, Paul [D-NY-20]

    NY • D

    Sponsored 6/26/2025

  • Rep. Torres, Ritchie [D-NY-15]

    NY • D

    Sponsored 6/26/2025

  • Rep. Vargas, Juan [D-CA-52]

    CA • D

    Sponsored 6/26/2025

  • Rep. Garcia, Sylvia R. [D-TX-29]

    TX • D

    Sponsored 7/15/2025

  • Rep. Doggett, Lloyd [D-TX-37]

    TX • D

    Sponsored 8/12/2025

  • Rep. Williams, Nikema [D-GA-5]

    GA • D

    Sponsored 8/26/2025

  • Rep. Bell, Wesley [D-MO-1]

    MO • D

    Sponsored 9/11/2025

  • Landsman

    OH • D

    Sponsored 9/30/2025

  • Craig

    MN • D

    Sponsored 10/8/2025

  • Latimer

    NY • D

    Sponsored 11/17/2025

  • Rep. Horsford, Steven [D-NV-4]

    NV • D

    Sponsored 11/17/2025

  • Rep. Deluzio, Christopher R. [D-PA-17]

    PA • D

    Sponsored 11/18/2025

  • Rep. Goldman, Daniel S. [D-NY-10]

    NY • D

    Sponsored 11/20/2025

  • Rep. Peters, Scott H. [D-CA-50]

    CA • D

    Sponsored 12/9/2025

  • Rep. Wilson, Frederica S. [D-FL-24]

    FL • D

    Sponsored 2/9/2026

  • Rep. Meng, Grace [D-NY-6]

    NY • D

    Sponsored 2/20/2026

  • Rep. Evans, Dwight [D-PA-3]

    PA • D

    Sponsored 2/20/2026

Roll Call Votes

No roll call votes available for this bill.

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