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Senate Bill Aims to Ensure Marriage Equality Under Tax Code

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Sens. Ron Wyden (D-Ore.) and Susan Collins (R-Maine) have reintroduced bipartisan legislation to eliminate gender-specific spousal references in the Tax Code and to protect LGBTQ+ Americans from discrimination.

Their proposed legislation, the Equal Dignity for Married Taxpayers Act, was cosponsored by 43 other members of the Senate. It was announced Monday to coincide with the 10th anniversary of the U.S. Supreme Court’s ruling in United States v. Windsor, which enshrined marriage equality under U.S. law by striking down the section of the Defense of Marriage Act that defined "marriage" as a legal union between one man and one woman. Two years later, the court struck down state-level bans on same-sex marriages.

"Marriage equality is the law of the land, but the Tax Code still reflects the discrimination of yesteryear. It's long past time for that to change," Wyden said in a statement. "Recent history has proven that the Supreme Court is perfectly willing to uproot legal precedent and defy the will of large majorities of the American people in ways that roll back key individual rights. The Congress cannot take issues like marriage equality for granted. We have a responsibility to protect all aspects of marriage equality, including the economic benefits, in black letter law.”

“This bipartisan legislation takes an important step towards modernizing our tax code to reflect the equal rights and dignity that all married couples enjoy under the law, including the Respect for Marriage Act that I co-authored last year,” Collins said in a statement. “This bill is another important step to promote equality and prevent discrimination.”

In 2016, the Treasury Department finalized rules allowing federal joint filing for same-sex couples. This bill, which will be reintroduced when the Senate is next in session, adds to these efforts by ensuring our nation’s tax laws offer equal treatment to all married taxpayers, according to Sen. Wyden’s statement. Rep. Becca Balint (D-Vt.) is introducing a companion bill in the U.S. House of Representatives.

The first Equal Dignity for Married Taxpayers Act was introduced in the House in 2021.