Legislation would retroactively give refunds to same-sex married couples who were denied opportunity to lower tax bill by filing jointly
WASHINGTON – On the ten-year anniversary of Obergefell v. Hodges, which recognized a constitutional right to same-sex marriage, and the twelve-year anniversary of U.S. v. Windsor, which struck down as unconstitutional the federal definition of marriage as between one man and one woman, Senator Ruben Gallego (D-AZ) backed the bipartisan Refund Equality Act to ensure that married same-sex couples can amend their tax returns back to the date of their marriage, helping them secure an estimated total of $55 million in refunds.
“Every married couple deserves to be treated equally under the law. But for years, same-sex married couples across the country were denied their joint tax returns,” said Senator Gallego. “I’m proud to back this bill to give those couples the refunds they’re entitled to.”
Specifically, the Refund Equality Act would:
- Allow same-sex couples who were married in jurisdictions that recognized same-sex marriage prior to 2013 to file for income tax adjustments for those years, back to the date of their marriage;
- Creates 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; and
- Creates exemptions including adjustments to capital loss carryback and adjustments for retired service members who receive an award of disability compensations.
The legislation was introduced by Senators Elizabeth Warren (D-MA) and Susan Collins (R-ME).
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), and the Movement Advancement Project.
6/27/25