# 119-s-2178: Equal Dignity for Married Taxpayers Act of 2025

119-s-2178, Equal Dignity for Married Taxpayers Act of 2025, is a 119th Congress bill sponsored by Sen. Wyden, Ron [D-OR] (D-OR); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-2178
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2178
- Congress: 119
- Title: Equal Dignity for Married Taxpayers Act of 2025
- Status: introduced
- Introduced: 2025-06-26
- Sponsor: Sen. Wyden, Ron [D-OR] (D-OR)
- Cosponsors: 44
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Establishes gender-neutral tax treatment for legally married same-sex couples.** It would replace hundreds of gendered words in the Internal Revenue Code so tax filing, credits, deductions, elections, reporting, estate and gift rules operate the same for legally married same-sex couples as for other married taxpayers. - Families: Legally married same-sex couples would have identical access to joint returns, survivor returns, tax elections, credits, deductions, exclusions, and reporting rules as other married couples. - Estates and gifts: Spousal gift and estate provisions would be rewritten to recognize transfers between married individuals without gender bias. Rules that treat certain third-party gifts as made one-half by each spouse would be preserved. - Community property states: Community income would be clarified as owned or treated by the married couple as a unit rather than assigned by gender. - Tax administration: Cross-references, titles, and definitions across the Code would be updated so calculations and eligibility work consistently for married couples regardless of gender. - Judicial language: Separate editorial edits would replace pronouns in a judicial rules section to clarify references to judges or special trial judges without changing policy.

## Cosponsors (44)

- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-06-26T00:00:00.000Z
- Sen. Warren, Elizabeth [D-MA] (D-MA), 2025-06-26T00:00:00.000Z
- Sen. Reed, Jack [D-RI] (D-RI), 2025-06-26T00:00:00.000Z
- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2025-06-26T00:00:00.000Z
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2025-06-26T00:00:00.000Z
- Sen. Padilla, Alex [D-CA] (D-CA), 2025-06-26T00:00:00.000Z
- Sen. Hickenlooper, John W. [D-CO] (D-CO), 2025-06-26T00:00:00.000Z
- Sen. Coons, Christopher A. [D-DE] (D-DE), 2025-06-26T00:00:00.000Z
- Sen. Slotkin, Elissa [D-MI] (D-MI), 2025-06-26T00:00:00.000Z
- Sen. Markey, Edward J. [D-MA] (D-MA), 2025-06-26T00:00:00.000Z
- Sen. Kelly, Mark [D-AZ] (D-AZ), 2025-06-26T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2025-06-26T00:00:00.000Z
- Sen. Cantwell, Maria [D-WA] (D-WA), 2025-06-26T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2025-06-26T00:00:00.000Z
- Sen. Blunt Rochester, Lisa [D-DE] (D-DE), 2025-06-26T00:00:00.000Z
- Sen. Kaine, Tim [D-VA] (D-VA), 2025-06-26T00:00:00.000Z
- Sen. Smith, Tina [D-MN] (D-MN), 2025-06-26T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2025-06-26T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2025-06-26T00:00:00.000Z
- Sen. Luján, Ben Ray [D-NM] (D-NM), 2025-06-26T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-06-26T00:00:00.000Z
- Sen. Booker, Cory A. [D-NJ] (D-NJ), 2025-06-26T00:00:00.000Z
- Sen. Heinrich, Martin [D-NM] (D-NM), 2025-06-26T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2025-06-26T00:00:00.000Z
- Sen. Rosen, Jacky [D-NV] (D-NV), 2025-06-26T00:00:00.000Z
- Sen. Kim, Andy [D-NJ] (D-NJ), 2025-06-26T00:00:00.000Z
- Sen. Murray, Patty [D-WA] (D-WA), 2025-06-26T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2025-06-26T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2025-06-26T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2025-06-26T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-06-26T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2025-06-26T00:00:00.000Z
- Sen. Fetterman, John [D-PA] (D-PA), 2025-06-26T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2025-06-26T00:00:00.000Z
- Sen. Sanders, Bernard [I-VT] (I-VT), 2025-06-26T00:00:00.000Z
- Sen. Peters, Gary C. [D-MI] (D-MI), 2025-06-26T00:00:00.000Z
- Sen. Durbin, Richard J. [D-IL] (D-IL), 2025-06-26T00:00:00.000Z
- Sen. Hirono, Mazie K. [D-HI] (D-HI), 2025-06-26T00:00:00.000Z
- Sen. Schumer, Charles E. [D-NY] (D-NY), 2025-06-26T00:00:00.000Z
- Sen. Alsobrooks, Angela D. [D-MD] (D-MD), 2025-06-26T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2025-06-26T00:00:00.000Z
- Sen. Schatz, Brian [D-HI] (D-HI), 2025-06-26T00:00:00.000Z
- Sen. Murphy, Christopher [D-CT] (D-CT), 2025-06-26T00:00:00.000Z
- Sen. Ossoff, Jon [D-GA] (D-GA), 2025-07-16T00:00:00.000Z

## Provisions PRIA read

- Gift-splitting rule for married donors: benefit, medium. If enacted, a gift made by one spouse to someone other than the spouse would be treated as one-half made by each spouse for gift tax purposes. This would apply only if both spouses were U.S. citizens or residents when the gift was made. The rule would not apply if the donor gave the spouse a genera…
- More filing options for married couples: benefit, medium. If enacted, a person who filed a separate federal return could later file a joint return with their spouse even after the filing deadline. Payments, credits, refunds, and other tax items from the separate returns would be counted when figuring the joint tax. If one spouse is dead, an executor could…
- Married owners counted as one: benefit, medium. If enacted, married couples who own stock or partnership interests could be treated as one owner for some tax rules. This would apply when the interest is community property or held as joint tenants, tenants by the entirety, or tenants in common. Married spouses (and their estates) could count as o…

## Related bills

- 119-s-2837: Protect America’s Workforce Act
- 119-s-2197: Refund Equality Act of 2025
- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-2178 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2178)

## Related
- [119-s-2837: Protect America’s Workforce Act](https://policyrisk.com/legislation/119-s-2837)
- [119-s-2197: Refund Equality Act of 2025](https://policyrisk.com/legislation/119-s-2197)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2178 (as of 2025-12-21).