Democratic Sen. Elizabeth Warren of Massachusetts, along with Republican Sen. Susan Collins of Maine, have announced the introduction of The Refund Equality Act of 2023 on the 10th anniversary of the Supreme Court’s June 26, 2013, ruling in U.S. v. Windsor.
Warren’s bill would allow married same-sex couples — who married before the court’s decision — to amend their tax returns beyond the standard three-year rule that allows married couples to file amended joint returns.
“Same-sex couples should have always been able to file their tax returns jointly, including to maximize their refunds. But for nearly a decade leading up to 2013, legally married same-sex couples were forced to file as individuals and pay more in taxes because of who they loved,” reads an announcement of the bill.
The new bill would allow same-sex married couples who were married before Windsor to amend their tax returns, which could help those couples secure some $55 million in refunds, according to Warren’s office.
“For nearly a decade, legally married same-sex couples were denied the tax refunds they deserved because of who they love,” Warren said in a statement to The Advocate. “It's time for Congress to make it right by passing the Refund Equality Act to address this shameful discrimination and ensure same-sex couples get the refunds they are owed.”
The Refund Equality Act would specifically allow couples married in Massachusetts, Connecticut, California, Iowa, New Hampshire, Vermont, and Washington, D.C, to file income tax adjustments prior to 2013 to the date of their marriages.
It would also make exemptions for two Internal Revenue Code limitations on amending returns that restricts them to a three-year period within which a married couple may make an election to file jointly after having filed separate returns as well a rule that requires a claim for credit or refund of an overpayment of tax to be filed within three years from the time the return was filed.
Cosponsors of Warren’s bill include almost 50 other senators.