HR 3234 · 115th Congress 2017–2019, ended

Refund Equality Act of 2017

Introduced Jul 13, 2017 Originated House Sponsor Richard E. Neal D-MA

Fact sheet Spreadsheet

Latest action · Jul 13, 2017 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedJul 13, 2017
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

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.)

Cosponsors 40

Members who signed on, in the order they did. Signatures ran from Jul 13, 2017 to Feb 2, 2018; 39 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
D-CAAlan S. LowenthalOriginalJul 13, 2017
D-CAAnna G. EshooOriginalJul 13, 2017
D-NJBonnie Watson ColemanOriginalJul 13, 2017
D-CABrad ShermanOriginalJul 13, 2017
D-NHCarol Shea-PorterOriginalJul 13, 2017
D-DCEleanor Holmes NortonOriginalJul 13, 2017
D-CTElizabeth H. EstyOriginalJul 13, 2017
D-CAEric SwalwellOriginalJul 13, 2017
D-NJFrank Pallone, Jr.OriginalJul 13, 2017
D-VAGerald E. ConnollyOriginalJul 13, 2017
D-CAGrace F. NapolitanoOriginalJul 13, 2017
D-MAJames P. McGovernOriginalJul 13, 2017
D-NYJerrold NadlerOriginalJul 13, 2017
D-CTJohn B. LarsonOriginalJul 13, 2017
D-CAJohn GaramendiOriginalJul 13, 2017
D-MAJoseph P. Kennedy IIIOriginalJul 13, 2017
D-CAJuan VargasOriginalJul 13, 2017
D-CAJudy ChuOriginalJul 13, 2017
D-MAKatherine M. ClarkOriginalJul 13, 2017
D-CALinda T. SánchezOriginalJul 13, 2017
D-CALucille Roybal-AllardOriginalJul 13, 2017
D-CAMark TakanoOriginalJul 13, 2017
D-CAMaxine WatersOriginalJul 13, 2017
D-MAMichael E. CapuanoOriginalJul 13, 2017
D-CAMike ThompsonOriginalJul 13, 2017
D-MANiki TsongasOriginalJul 13, 2017
D-WAPramila JayapalOriginalJul 13, 2017
D-CARo KhannaOriginalJul 13, 2017
D-AZRuben GallegoOriginalJul 13, 2017
D-NVRuben J. KihuenOriginalJul 13, 2017
D-CASalud O. CarbajalOriginalJul 13, 2017
D-MISander M. LevinOriginalJul 13, 2017
D-CAScott H. PetersOriginalJul 13, 2017
D-MASeth MoultonOriginalJul 13, 2017
D-MAStephen F. LynchOriginalJul 13, 2017
D-TNSteve CohenOriginalJul 13, 2017
D-OHTim RyanOriginalJul 13, 2017
D-MAWilliam R. KeatingOriginalJul 13, 2017
D-NYYvette D. ClarkeOriginalJul 13, 2017
D-CAMark DeSaulnierFeb 2, 2018

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Jul 13, 2017

Actions 2

Everything that happened, newest first.

  1. Jul 13, 2017Introduced in House
  2. Jul 13, 2017Referred to the House Committee on Ways and Means.

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Clause 1 of Section 8 of Article 1 of the United States Constitution.

The sponsor’s statement, as printed in the Congressional Record, vol. 163, no. 118, July 13, 2017, page H5832.

Related bills 1

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
S 1564Refund Equality Act of 2017Identical billJul 13, 2017

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To amend the Internal Revenue Code of 1986 to permit legally married same-sex couples to amend their filing status for returns outside the 3-year limitation.
Short Titles as Introduced
Refund Equality Act of 2017

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Jul 13, 2017Introduced in House

Support LegiList

This page is free, carries no paywall, and is built and maintained by one person. If the record here is useful to you, a few dollars keeps it going.

$1 $5 $10

Processed by Stripe in a separate window. LegiList never sees card details.

Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.