Extend the statute of limitations for certain lawfully married same-sex couples to file amended tax returns and claims for credit or refund
Amend the Internal Revenue Code to use gender-neutral language
Estimated budgetary effects would primarily stem from
A reduction in tax liability from filing a joint return
The Congressional Budget Act of 1974, as amended, stipulates that revenue estimates provided by the staff of the Joint Committee on Taxation (JCT) are the official estimates for all tax legislation considered by the Congress. CBO therefore incorporates such estimates into its cost estimates of the effects of legislation. All of the estimates for the provisions of H.R. 3299 were provided by JCT.
