Bill · S. 2197· Senate(119-S-2197)
Refund Equality Act of 2025
- Introduced
- 6/26/2025
- Last activity
- 6/26/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Elizabeth Warren
- Cosponsors
- - 43 - 1
- Introduced
- In Committee
What this bill would do
The "Refund Equality Act of 2025" aims to allow legally married same-sex couples to change their tax filing status. It specifically targets individuals who previously filed separate returns because certain legal holdings were not yet effective. This bill would extend the time limits for filing joint returns and claiming credits or refunds for those specific taxable years. The extension lasts until the filing date of the taxable year that includes the Act's enactment. These changes are restricted specifically to amendments regarding a change in marital status.
Yes
Would LGBTQ people be better off under this?+8
The bill specifically provides financial and legal relief to same-sex married couples.
Does this expand the rights of LGBTQ people?+7
The bill promotes equality for same-sex couples by allowing them to correct their tax filing status.
Does this cut taxes for middle-income families?+3
The bill allows same-sex couples to claim credits or refunds that may reduce their overall tax burden.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Extended timeframe for filing joint returns: For individuals treated as married under Revenue Ruling 2013-17 who previously filed separate returns, this bill extends the time they have to file a joint return (Section 2(a)(1)).
-
Access to credits and refunds: The bill extends the period of limitation for claiming credits or refunds for specific taxable years, ensuring that section 6511(b)(2) does not prevent these claims (Section 2(a)(2)(A) and (B)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the text: The provided text does not list any specific negative consequences or burdens resulting from the provisions of the bill.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For L G B T Q Community+8
- Social Issues And Justice
- Improves L G B T Q Rights+7
- Economy And Finance
- Reduces Middle Class Taxes+3
- 7/16/2025
- 1 Cosponsor added.
- 6/30/2025
- 1 Cosponsor added.
- 6/26/2025
- Read twice and referred to the Committee on Finance.
- 44 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Angela AlsobrooksDemocrat · Maryland
Tammy BaldwinDemocrat · Wisconsin
Michael BennetDemocrat · Colorado
Richard BlumenthalDemocrat · Connecticut
Cory BookerDemocrat · New Jersey
Lisa Blunt RochesterDemocrat · Delaware
Maria CantwellDemocrat · Washington
Susan CollinsRepublican · Maine
Christopher CoonsDemocrat · Delaware
Catherine Cortez MastoDemocrat · Nevada
Richard DurbinDemocrat · Illinois
Tammy DuckworthDemocrat · Illinois
John FettermanDemocrat · Pennsylvania
Kirsten GillibrandDemocrat · New York
Ruben GallegoDemocrat · Arizona
John HickenlooperDemocrat · Colorado
Mazie HironoDemocrat · Hawaii
Martin HeinrichDemocrat · New Mexico
Amy KlobucharDemocrat · Minnesota
Mark KellyDemocrat · Arizona
Angus KingIndependent · Maine
Timothy KaineDemocrat · Virginia
Andy KimDemocrat · New Jersey
Ben LujánDemocrat · New Mexico
Edward MarkeyDemocrat · Massachusetts
Patty MurrayDemocrat · Washington
Christopher MurphyDemocrat · Connecticut
Jeff MerkleyDemocrat · Oregon
Jon OssoffDemocrat · Georgia
Alex PadillaDemocrat · California
Gary PetersDemocrat · Michigan
John ReedDemocrat · Rhode Island
Jacky RosenDemocrat · Nevada
Bernie SandersIndependent · Vermont
Charles SchumerDemocrat · New York
Adam SchiffDemocrat · California
Jeanne ShaheenDemocrat · New Hampshire
Brian SchatzDemocrat · Hawaii
Tina SmithDemocrat · Minnesota
Elissa SlotkinDemocrat · Michigan
Chris Van HollenDemocrat · Maryland
Ron WydenDemocrat · Oregon
Raphael WarnockDemocrat · Georgia
Peter WelchDemocrat · Vermont
Sheldon WhitehouseDemocrat · Rhode Island
Mark WarnerDemocrat · Virginia