S2178119th CongressWALLET

Equal Dignity for Married Taxpayers Act of 2025

Sponsored By: Senator Ron Wyden

Introduced

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.

Show full summary
  • 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.

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 3 benefits, 0 costs, 0 mixed.

Gift-splitting rule for married donors

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 general power of appointment over the gift. An individual counts as the spouse only if married at the time of the gift and not remarrying that calendar year.

More filing options for married couples

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 file the late joint return. The bill would also clarify that references to a "spouse" can be read as "former spouse" where spouses are divorced. And it would preserve the total foreign earned income exclusion available when foreign-earned amounts are community income under state law.

Married owners counted as one

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 one partner for partner-count rules. A married couple could also be treated as one person for certain below-market loan interest rules, but that loan rule would not apply if the spouses lived apart all year. The bill would also recognize a spouse who succeeds to a living spouse's business as a successor for the cited tax treatment.

Sponsors & CoSponsors

Sponsor

Ron Wyden

OR • D

Cosponsors

  • Susan Collins

    ME • R

    Sponsored 6/26/2025

  • Elizabeth Warren

    MA • D

    Sponsored 6/26/2025

  • John Reed

    RI • D

    Sponsored 6/26/2025

  • Jeanne Shaheen

    NH • D

    Sponsored 6/26/2025

  • Kirsten Gillibrand

    NY • D

    Sponsored 6/26/2025

  • Alex Padilla

    CA • D

    Sponsored 6/26/2025

  • John Hickenlooper

    CO • D

    Sponsored 6/26/2025

  • Christopher Coons

    DE • D

    Sponsored 6/26/2025

  • Elissa Slotkin

    MI • D

    Sponsored 6/26/2025

  • Edward Markey

    MA • D

    Sponsored 6/26/2025

  • Mark Kelly

    AZ • D

    Sponsored 6/26/2025

  • Jeff Merkley

    OR • D

    Sponsored 6/26/2025

  • Maria Cantwell

    WA • D

    Sponsored 6/26/2025

  • Tammy Duckworth

    IL • D

    Sponsored 6/26/2025

  • Lisa Blunt Rochester

    DE • D

    Sponsored 6/26/2025

  • Timothy Kaine

    VA • D

    Sponsored 6/26/2025

  • Tina Smith

    MN • D

    Sponsored 6/26/2025

  • Chris Van Hollen

    MD • D

    Sponsored 6/26/2025

  • Michael Bennet

    CO • D

    Sponsored 6/26/2025

  • Sen. Luján, Ben Ray [D-NM]

    NM • D

    Sponsored 6/26/2025

  • Catherine Cortez Masto

    NV • D

    Sponsored 6/26/2025

  • Cory Booker

    NJ • D

    Sponsored 6/26/2025

  • Martin Heinrich

    NM • D

    Sponsored 6/26/2025

  • Sheldon Whitehouse

    RI • D

    Sponsored 6/26/2025

  • Jacky Rosen

    NV • D

    Sponsored 6/26/2025

  • Andy Kim

    NJ • D

    Sponsored 6/26/2025

  • Patty Murray

    WA • D

    Sponsored 6/26/2025

  • Adam Schiff

    CA • D

    Sponsored 6/26/2025

  • Richard Blumenthal

    CT • D

    Sponsored 6/26/2025

  • Peter Welch

    VT • D

    Sponsored 6/26/2025

  • Angus King

    ME • I

    Sponsored 6/26/2025

  • Tammy Baldwin

    WI • D

    Sponsored 6/26/2025

  • John Fetterman

    PA • D

    Sponsored 6/26/2025

  • Mark Warner

    VA • D

    Sponsored 6/26/2025

  • Bernie Sanders

    VT • I

    Sponsored 6/26/2025

  • Gary Peters

    MI • D

    Sponsored 6/26/2025

  • Richard Durbin

    IL • D

    Sponsored 6/26/2025

  • Mazie Hirono

    HI • D

    Sponsored 6/26/2025

  • Charles Schumer

    NY • D

    Sponsored 6/26/2025

  • Angela Alsobrooks

    MD • D

    Sponsored 6/26/2025

  • Amy Klobuchar

    MN • D

    Sponsored 6/26/2025

  • Brian Schatz

    HI • D

    Sponsored 6/26/2025

  • Christopher Murphy

    CT • D

    Sponsored 6/26/2025

  • Jon Ossoff

    GA • D

    Sponsored 7/16/2025

Roll Call Votes

No roll call votes available for this bill.

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