# 119-s-2197: Refund Equality Act of 2025

119-s-2197, Refund Equality Act of 2025, is a 119th Congress bill sponsored by Sen. Warren, Elizabeth [D-MA] (D-MA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-2197
- 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-2197
- Congress: 119
- Title: Refund Equality Act of 2025
- Status: introduced
- Introduced: 2025-06-26
- Sponsor: Sen. Warren, Elizabeth [D-MA] (D-MA)
- Cosponsors: 46
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Would extend deadlines so people who became legally married under Revenue Ruling 2013-17 can file joint returns and seek refunds or credits for certain tax years ending before September 16, 2013.** - Legally married individuals covered by Revenue Ruling 2013-17, including certain legally married same-sex couples, would be able to treat earlier separate returns as eligible for later joint filing and amend those years to claim refunds or credits. - The extra time would apply only to amendments and refund or credit claims that arise from a change in marital status for the individual. - For joint returns filed under this rule, the period for claiming refunds would be extended to the filing deadline for the taxable year that includes the bill's enactment date and section 6511(b)(2) would not apply to those claims.

## Cosponsors (46)

- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-06-26T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2025-06-26T00:00:00.000Z
- Sen. Blunt Rochester, Lisa [D-DE] (D-DE), 2025-06-26T00:00:00.000Z
- Sen. Cantwell, Maria [D-WA] (D-WA), 2025-06-26T00:00:00.000Z
- Sen. Coons, Christopher A. [D-DE] (D-DE), 2025-06-26T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2025-06-26T00:00:00.000Z
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2025-06-26T00:00:00.000Z
- Sen. Hickenlooper, John W. [D-CO] (D-CO), 2025-06-26T00:00:00.000Z
- Sen. Kaine, Tim [D-VA] (D-VA), 2025-06-26T00:00:00.000Z
- Sen. Kelly, Mark [D-AZ] (D-AZ), 2025-06-26T00:00:00.000Z
- Sen. Markey, Edward J. [D-MA] (D-MA), 2025-06-26T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2025-06-26T00:00:00.000Z
- Sen. Padilla, Alex [D-CA] (D-CA), 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. Smith, Tina [D-MN] (D-MN), 2025-06-26T00:00:00.000Z
- Sen. Slotkin, Elissa [D-MI] (D-MI), 2025-06-26T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2025-06-26T00:00:00.000Z
- Sen. Wyden, Ron [D-OR] (D-OR), 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. King, Angus S., Jr. [I-ME] (I-ME), 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. Rosen, Jacky [D-NV] (D-NV), 2025-06-26T00:00:00.000Z
- Sen. Fetterman, John [D-PA] (D-PA), 2025-06-26T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2025-06-26T00:00:00.000Z
- Sen. Alsobrooks, Angela D. [D-MD] (D-MD), 2025-06-26T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2025-06-26T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-06-26T00:00:00.000Z
- Sen. Luján, Ben Ray [D-NM] (D-NM), 2025-06-26T00:00:00.000Z
- Sen. Sanders, Bernard [I-VT] (I-VT), 2025-06-26T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2025-06-26T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2025-06-26T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2025-06-26T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 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. Peters, Gary C. [D-MI] (D-MI), 2025-06-26T00:00:00.000Z
- Sen. Schumer, Charles E. [D-NY] (D-NY), 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. Warnock, Raphael G. [D-GA] (D-GA), 2025-06-30T00:00:00.000Z
- Sen. Ossoff, Jon [D-GA] (D-GA), 2025-07-16T00:00:00.000Z

## Provisions PRIA read

- Extra time for some married refunds: benefit, low. If enacted, this bill would give certain married taxpayers more time to file joint returns and claim refunds tied to a change in marital status. You would be eligible only if you were first treated as married by Revenue Ruling 2013-17 and you filed a non‑joint return for a year ending before Septem…

## Related bills

- 119-s-2837: Protect America’s Workforce Act
- 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.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.

## Sources
- [119-s-2197 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2197)

## Related
- [119-s-2837: Protect America’s Workforce Act](https://policyrisk.com/legislation/119-s-2837)
- [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)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2197 (as of 2025-12-21).