S.1940: Refund Equality Act of 2019
Overview
The Refund Equality Act (S. 1940) would create an exemption to the three-year limitations period in the Tax Code allowing married same-sex couples to file for federal income tax adjustments. This law would apply couples who filed as married in states that recognized their marriages prior to IRS recognition in 2013. JCT estimates that this bill would return $57 million to couples.
H.R. 3299 is the House companion bill introduced by Rep. Judy Chu.