HR 4157

The Equal Dignity for Married Taxpayers Act amends the Internal Revenue Code to ensure that all provisions related to taxation apply equally to legally married same-sex couples as they do to heterosexual married couples. Specifically, the bill modifies various sections to replace gendered terms like ‘husband and wife’ with more inclusive language such as ‘married couple,’ ‘taxpayer and the spouse of the taxpayer,’ and ‘individual’s spouse.’ These changes aim to eliminate discriminatory treatment and provide consistent tax benefits and rules for all married couples, regardless of sexual orientation.