To amend the Internal Revenue Code of 1986 to clarify that all provisions shall apply to legally married same-sex couples in the same manner as other married couples.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill expands a tax deduction, appropriation, loan guarantee provision: 2 and creates introduces a neutral technical change provision: 3. Rules relating to the gender of spouses, etc The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place. It relies on tax deductions, appropriations, and loan guarantees. The main policy areas are Environment.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Expands a tax deduction, appropriation, loan guarantee provision: 2.
- Creates introduces a neutral technical change provision: 3. Rules relating to the gender of spouses, etc The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.
At a Glance
What This Bill Does
The bill expands a tax deduction, appropriation, loan guarantee provision: 2 and creates introduces a neutral technical change provision: 3. Rules relating to the gender of spouses, etc The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place.
Key Policy Areas
Environment
Primary Purpose
The bill expands a tax deduction, appropriation, loan guarantee provision: 2 and creates introduces a neutral technical change provision: 3. Rules relating to the gender of spouses, etc The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place.
Policy Domains
Sponsors
Legislative Progress
IntroducedMr. Wyden (for himself, Ms. Collins, Ms. Warren, Mr. Reed, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology