LegiStorm

WASHINGTON, D.C. — Today, on the tenth anniversary of the U.S. v. Windsor decision that struck down the Defense of Marriage Act (DOMA), Reps. Judy Chu (CA-28) and Becca Balint (VT-AL) announced the introduction of H.R. 4326, the Promoting Respect for Individuals' Dignity and Equality (PRIDE) Act of 2023. The PRIDE Act includes the text of H.R. 4322, the Equal Dignity for Married Taxpayers Act, which would remove gendered language like "husband" and "wife" from the tax code to accommodate same sex couples. Instead, tax filings will use "spouses" and "married couple."

The PRIDE Act also includes the Refund Equality Act, which would finally allow same-sex couples who married before the Defense of Marriage Act (DOMA) was struck down to claim the refunds they to which they are entitled. For years, same-sex couples in states that recognized legal marriage were wrongfully denied federal refunds because DOMA did not allow them to file federal taxes jointly. That law was overturned in 2013 by the Supreme Court's decision in U.S. v. Windsor, but the IRS still lacks the authority to override limitations in the tax code that limits to three years the period within which a married couple may file jointly after having filed separate returns. This bill would correct that to allow the IRS to provide refunds to same-sex couples who married in states that recognized same-sex marriage before DOMA was overturned.

In the Senate today, Senator Elizabeth Warren (MA) introduced companion legislation to the Refund Equality Act, and Senator Ron Wyden (OR) has introduced companion legislation to the Equal Dignity for Married Taxpayers Act.  

“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. Ten years ago today, the Supreme Court's Windsor decision corrected this injustice, but IRS regulations 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.”

“Marriage equality is the law of the land, but that doesn’t mean there isn’t work still to be done to achieve true equality. Every year, families like mine are confronted with the indignity of filing taxes as ‘husband and wife,’” said Rep. Balint. “It’s common-sense legislation like the Equal Dignity for Married Taxpayers Act that makes our antiquated systems finally reflect the diversity of American families. This Pride month, I’m grateful to work alongside my colleagues in the House and Senate to continue the fight toward equality.”

“For nearly a decade, legally married same-sex couples were denied the tax refunds they deserved because of who they love,” said Sen. Warren. “It's time for Congress to make it right by passing the Refund Equality Act to address this shameful discrimination and ensure same-sex couples get the refunds they are owed.”

“For same-sex couples who were legally married before the Windsor ruling, the discrimination they faced literally had a financial cost in the form of unfairly high taxes,” said Sen. Wyden. “It’s long past time for Congress to wipe out the remnants of anti-LGBTQ+ discrimination from our tax code and compensate the married couples who were cheated out of higher refunds before the Windsor ruling.”

Click here for the text of the bill.

All official press releases from Rep. Judy Chu (D-CA)