Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB2221

Introduced
7/10/23  

Caption

Equal Dignity for Married Taxpayers Act of 2023

Impact

If enacted, SB2221 would lead to significant changes in how the federal tax laws treat married couples, specifically same-sex couples. It would amend various sections of the Internal Revenue Code to remove terms like 'husband and wife', replacing them with 'married couple' to encompass all legally recognized marriages without discrimination based on sexual orientation. The bill emphasizes equal treatment in tax benefits, responsibilities, and filing procedures, thereby addressing previous inequalities faced by same-sex couples in the tax system.

Summary

Senate Bill 2221, titled the 'Equal Dignity for Married Taxpayers Act of 2023', aims to amend the Internal Revenue Code of 1986 to ensure that all provisions apply equally to legally married same-sex couples as they do to other married couples. The bill seeks to eliminate gender-specific language in tax provisions and replaces it with inclusive terms that recognize both members of a married couple. This legislative effort aligns with the broader recognition of same-sex marriage rights, affirming the equality of legal recognition in taxation matters.

Contention

Notably, the bill has generated discussions around the ongoing debates over marriage equality and LGBTQ+ rights. Proponents advocate for the need for tax equity, arguing that all married couples should have equal rights and privileges under the law, regardless of sexual orientation. Conversely, there may be opposition from groups that challenge the recognition of same-sex marriage, focusing on traditional definitions of marriage and potential moral objections. The passage of this bill could further solidify the legal standing and recognition of same-sex marriages at the federal level, potentially influencing state legislation surrounding marriage and family rights.

Companion Bills

US HB4322

Same As Equal Dignity for Married Taxpayers Act of 2023

US HB4326

Related PRIDE Act of 2023 Promoting Respect for Individuals’ Dignity and Equality Act of 2023

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