Bipartisan bill would retroactively give refunds to same-sex married couples who were denied the chance to lower taxes by filing jointly
WASHINGTON – U.S. Senators John Hickenlooper and Michael Bennet recently joined 43 of their Senate colleagues to reintroduce the bipartisan Refund Equality Act to make sure that married same-sex couples can amend their tax returns back to the date of their marriage. The anniversary of the landmark Obergefell v. Hodges Supreme Court ruling, which recognized a constitutional right to same-sex marriage, was June 26th.
“Who you love shouldn’t determine how you’re taxed,” said Hickenlooper. “Legally married same-sex couples deserve the tax refunds they were denied because of outdated laws.”
“As we celebrate the LGBTQ+ community during Pride Month, we also must continue working to achieve equality for all – that includes writing a fairer tax code that does not discriminate based on who you love,” said Bennet. “These bills are important steps forward to update our tax system and build an economy that works for everyone.”
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
- Create 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
- Create 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 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.
Full text of the bill available HERE.
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