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United States · Bill · S

S. 1564 (115th)

Refund Equality Act of 2017

referredUnited States· United States Congress· EN

Introduced

13 July 2017

Last action

13 July 2017 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Warren, Elizabeth [D-MA], Sen. Schumer, Charles E. [D-NY], Sen. Markey, Edward J. [D-MA], Sen. Coons, Christopher A. [D-DE], Sen. Whitehouse, Sheldon [D-RI], Sen. Hassan, Margaret Wood [D-NH], Sen. Baldwin, Tammy [D-WI], Sen. Gillibrand, Kirsten E. [D-NY], Sen. Merkley, Jeff [D-OR], Sen. Heinrich, Martin [D-NM], Sen. Feinstein, Dianne [D-CA], Sen. Wyden, Ron [D-OR], Sen. Booker, Cory A. [D-NJ], Sen. Van Hollen, Chris [D-MD], Sen. Blumenthal, Richard [D-CT], Sen. Carper, Thomas R. [D-DE], Sen. Kaine, Tim [D-VA], Sen. Franken, Al [D-MN], Sen. Hirono, Mazie K. [D-HI], Sen. Leahy, Patrick J. [D-VT], Sen. Murphy, Christopher [D-CT], Sen. Shaheen, Jeanne [D-NH], Sen. Durbin, Richard J. [D-IL], Sen. Warner, Mark R. [D-VA], Sen. Udall, Tom [D-NM], Sen. Cardin, Benjamin L. [D-MD], Sen. Reed, Jack [D-RI], Sen. Sanders, Bernard [I-VT], Sen. Murray, Patty [D-WA], Sen. Duckworth, Tammy [D-IL], Sen. Cantwell, Maria [D-WA], Sen. Harris, Kamala D. [D-CA], Sen. Klobuchar, Amy [D-MN], Sen. Casey, Robert P., Jr. [D-PA], Sen. Menendez, Robert [D-NJ], Sen. Brown, Sherrod [D-OH], Sen. Smith, Tina [D-MN]

Subjects

Taxation

Source updated

4 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Refund Equality Act of 2017 This bill amends the Internal Revenue Code to exempt certain same-sex couples who were legally married under state law from the three-year time limitation for filing: (1) a claim for a credit or refund of an overpayment of any tax, or (2) an election to file jointly after having filed separate returns. Certain legally married same-sex couples who were first treated as married for federal tax purposes by the application of the holdings of Revenue Ruling 2013-17 may file amended returns for previous years until the due date for the return for the year in which this bill is enacted. The bill applies only to amended returns and claims for a credit or refund that relate to a change in the marital status of the spouses. (In Revenue Ruling 2013-17, the Internal Revenue Service adopted a general rule recognizing, for federal tax purposes, the validity of a same-sex marriage that was valid in the state where it was entered into, regardless of the married couple's place of domicile.)

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 13 July 2017

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 13 July 2017

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 13 July 2017

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 13 July 2017

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 13 July 2017

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Sponsors

Related records

Sources

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