Warren, Collins, 44 Senators Team Up on Bill to Fight for Tax Equality for Married LGBTQ+ Couples
Legislation would retroactively give refunds to same-sex married couples who were denied opportunity to lower tax bill by filing jointly
Bill Text (PDF) | One Pager (PDF)
Washington, D.C. – On the ten-year anniversary of Obergefell v. Hodges, which recognized a constitutional right to same-sex marriage, and the twelve-year anniversary of U.S. v. Windsor, which struck down as unconstitutional the federal definition of marriage as between one man and one woman, U.S. Senators Elizabeth Warren (D-Mass.) and Susan Collins (R-Maine) led the reintroduction of the bipartisan Refund Equality Act to ensure that married same-sex couples can amend their tax returns back to the date of their marriage, helping them secure an estimated total of $55 million in refunds.
The legislation will be reintroduced in the House by Rep. Judy Chu (D-Calif.) as part of the PRIDE Act, which combines the Refund Equality Act and Equal Dignity for Married Taxpayers Act. Senator Warren originally introduced this legislation with Representative Richard Neal (D-Mass.), along with 71 of their congressional colleagues, in 2017.
“No one should ever have to pay more in taxes because of who they love,” said Senator Warren. “I’m fighting to reverse this discrimination and get couples the refunds they are owed.”
“For years, legally married same-sex couples were not allowed to file joint tax returns and missed out on refunds they otherwise would have received,” said Senator Collins. “This bipartisan bill takes the practical step of giving those couples the opportunity to file amended returns and receive the full refunds they are entitled to.”
“For years, same-sex married couples were denied the ability to file taxes jointly and claim tax refunds they had rightfully earned because of the Defense of Marriage Act. Twelve years ago, the Supreme Court's Windsor decision corrected this injustice, but IRS rules about amending tax returns have prevented these couples from claiming all of the refunds they should have earned,” said Rep. Chu. “The PRIDE Act would finally address this by enabling same-sex couples to rightfully claim the tax refunds they deserve as well as update the tax code to promote dignity and equality by erasing gendered language of husband and wife that leaves out same-sex couples. This Pride Month, I am proud to join with my House and Senate colleagues in introducing this pro-equality legislation.”
"My marriage with my wife Elizabeth would not be recognized across the country if not for Obergefell. This Supreme Court decision is fundamental to achieving equality and laid the foundation to address all the ways same-sex couples have been systematically discriminated against,” said Rep. Becca Balint (D-Vt.). “Change needs to be more than symbolic. I’m proud to co-lead this legislation to fight for tax equality for married LGBTQI+ couples and help to right the wrongs of the past.”
“The fight for equality is always ongoing. This legislation embodies that fight by ensuring LGBTQ+ couples finally get the tax refunds they are owed. This is legislation long overdue – let’s get it done,” said Senator Alsobrooks.
“For years, legally-married same-sex couples were denied the ability to file taxes jointly and missed out on the full refunds they earned, all because of who they love. This critical legislation corrects that injustice and provides same-sex couples with the opportunity to amend their tax returns and file jointly retroactively, ensuring same-sex couples can access the benefits that are rightfully theirs,” said Senator Blumenthal.
“It is absolutely unacceptable that same-sex couples are still being denied nearly a decade of tax refunds that they are rightfully owed,” said Senator Duckworth. “The bipartisan Refund Equality Act would right this wrong and reform our tax code to ensure same-sex couples receive the same protections and benefits for their marriage as everyone else.”
“Our pursuit of equal justice for all requires us to admit to past wrongs. For years, LGBTQ+ couples were denied tax benefits offered to other married couples simply because of who they love. This bill would allow those couples to amend their tax returns to secure the benefits that they are owed, and passing this legislation will help us get a step closer to achieving equality,” said Senate Democratic Whip Dick Durbin (D-IL), Ranking Member of the Senate Judiciary Committee.
“In 2013, I was the first and only elected official in Western PA willing to officiate a gay marriage when it was still illegal. It was one of the greatest honors of my career because every couple deserves dignity and respect,” said Senator Fetterman. “The Refund Equality Act applies to our tax code that same principle of not punishing anyone for who they are or who they love. It's long past time for Congress to make this right and ensure same-sex couples get the tax refunds they’re owed.”
“Every married couple deserves to be treated equally under the law. But for years, same-sex married couples across the country were denied their joint tax returns,” said Senator Gallego. “I’m proud to back this bill to give those couples the refunds they’re entitled to.”
“Who you love shouldn’t determine how you’re taxed,” said Senator Hickenlooper. “Legally married same-sex couples deserve the tax refunds they were denied because of outdated laws.”
“For too long, same-sex couples were unable to file taxes jointly, resulting in them losing out on tax refunds, simply because of who they love,” said Senator Hirono. “By enabling these couples to amend their tax returns, this long-overdue legislation would address this injustice, helping to promote equity in the tax filing system by allowing couples to receive the benefits that are rightfully theirs.”
“In many states, same-sex couples were married for years before the 2013 Windsor decision, yet they were denied the legal right to file their federal taxes jointly. With this legislation, we’re fighting to right the wrongs these couples faced and ensure they are able to receive the refunds they have been unfairly denied,” said Senator Van Hollen.
“It is time we right this egregious wrong and return money long owed to married LGBTQ+ couples,” said Senator Andy Kim. “Let’s get rid of this discriminatory red tape and stand up for the fairness and equality under the law every American deserves.”
“For years, same-sex married couples were forced to file their taxes as individuals, which meant missing out on the benefits other married couples received,” said Senator Luján. “This legislation is an important step toward making things right by ensuring same-sex married couples get the tax refunds they are owed.”
“On the anniversary of the landmark Obergefell v. Hodges decision, we must ensure same-sex couples receive the equal rights protections guaranteed to them by law,” said Senator Markey. The Refund Equality Act would correct a historic wrong and allow same-sex couples to claim tax refunds that discriminatory tax policies denied them previously. This bill is a step in the right direction to fully realize equality for same-sex couples across the country.”
“Same-sex couples deserve to be treated as persons equal in dignity, equal in opportunity, and equal under the law,” said Senator Jeff Merkley, author of the Equality Act. “However, legally married same-sex couples were unfairly forced to file taxes as individuals for many years, oftentimes paying more in taxes than other legally married couples. Our bipartisan bill is a step forward for equality by ensuring that married same-sex couples can amend their tax returns and get the refunds they are owed.”
“Every married couple deserves equal treatment under the law,” said Senator Padilla. “The discrimination of same-sex married couples in our tax code and denial of certain benefits — simply because of who they love — was deeply wrong and un-American. The Refund Equality Act would finally make these couples whole by providing tax refunds on hard-earned income that never should have been taken from them in the first place.”
“For years, same-sex couples were discriminated against and unfairly denied the ability to file their taxes jointly or access the tax benefits afforded to other married couples,” said Senator Rosen. “I’m proud to cosponsor this legislation to help right that wrong and ensure that all married couples are treated equally under the law.”
“Everyone deserves to be treated equally under the law, regardless of who they love,” said Senator Smith. “For years, our tax system unfairly discriminated against same-sex couples by making them file separately on their taxes, despite being legally married. The Refund Equality Act would help take an enormous step toward righting these wrongs and allow same-sex couples to access the tax benefits they should have always received.”
“The right to marry whoever you love may be recognized as the law of the land, but the work toward true equality is far from over,” Senator Wyden said. “The opponents of marriage equality are working to roll back the clock on the progress we’ve made in recent years and decades. That’s all the more reason to root out the remnants of discrimination from the laws on the books, including in our tax code.”
Specifically, the Refund Equality Act would:
- Allow same-sex couples who were married in jurisdictions that recognized same-sex marriage prior to 2013 – including Massachusetts, Connecticut, California, Iowa, New Hampshire, Vermont, and Washington, D.C – to file for income tax adjustments for those years, back to the date of their marriage;
- Creates exceptions for two tax code limitations: Section 6013(b), which gives married couples three years to begin filing jointly after their most recent separate returns, and Section 6511(a), which requires a claim for tax credits or refunds to be filed within three years of the initial return; and
- Creates exemptions including adjustments to capital loss carryback and adjustments for retired service members who receive an award of disability compensations.
According to a 2021 estimate by the Joint Committee on Taxation, this bill would return $55 million in refunds to taxpayers whose marriages were systematically discriminated against.
The legislation is also co-sponsored by Minority Leader Chuck Schumer (D-N.Y.), Ranking Member of the Senate Finance Committee Ron Wyden (D-Or.), and Senators Angela Alsobrooks (D-Md.), Tammy Baldwin (D-Wis.), Michael Bennet (D-Colo.), Richard Blumenthal (D-Conn.), Lisa Blunt Rochester (D-Del.), Cory Booker (D-N.J.), Maria Cantwell (D-Wash.), Chris Coons (D-Del.), Catherine Cortez Masto (D-Nev.), Tammy Duckworth (D-Ill.), Dick Durbin (D-Ill.), John Fetterman (D-Pa.), Ruben Gallego (D-Ariz.), Kirsten Gillibrand (D-N.Y.), Martin Heinrich (D-N.M.), John Hickenlooper (D-Colo.), Mazie Hirono (D-Haw.), Tim Kaine (D-Va.), Mark Kelly (D-Ariz.), Andy Kim (D-N.J.), Angus King (I-Me.), Amy Klobuchar (D-Minn.), Ben Ray Luján (D-N.M.), Ed Markey (D-Mass.), Jeff Merkley (D-Or.), Chris Murphy (D-Conn.), Patty Murray (D-Wash.), Alex Padilla (D-Cal.), Gary Peters (D-Mich.), Jack Reed (D-R.I.), Jacky Rosen (D-Nev.), Bernie Sanders (I-Vt.), Brian Schatz (D-Haw.), Adam Schiff (D-Cal.), Jeanne Shaheen (D-N.H.), Elissa Slotkin (D-Mich.), Tina Smith (D-Minn.), Chris Van Hollen (D-Md.), Mark Warner (D-Va.), Raphael Warnock (D-Ga.), Peter Welch (D-Vt.), and Sheldon Whitehouse (D-R.I.).
This legislation is being reintroduced alongside Senator Wyden’s Equal Dignity for Married Taxpayers Act, which Senator Warren co-sponsors and would protect LGBTQ+ Americans from inequality and discrimination by removing gender-specific references to marriage in the tax code.
The legislation is also endorsed by the Human Rights Campaign (HRC), Services & Advocacy for GLBT Elders (SAGE), Children of Lesbians and Gays Everywhere (COLAGE), the Movement Advancement Project, and MassEquality.
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