# The PRIDE Act of 2023: What Same-Sex Couples Need to Know About Their Taxes

This bill addresses a specific problem that affected same-sex couples who got married before the federal government recognized same-sex marriage. Before 2013, same-sex couples couldn't file joint tax returns even if they were legally married in their states. The bill gives these couples a chance to go back and fix their old tax returns, even though the normal time limit for making changes has passed.

Here's the practical situation: If you were in a same-sex marriage before September 2013 and filed separate tax returns because you had to, you might have missed out on tax benefits that married couples get. For example, married couples often pay less in taxes than two single people filing separately. The bill lets you amend those old returns to file jointly instead, potentially getting refunds you were owed. Normally, the IRS only lets you change your return within a few years, but this bill extends that deadline specifically for same-sex couples dealing with this situation. You'd need to file an amended return showing your new joint filing status to claim any refunds you're entitled to.

Beyond fixing the past, the bill also updates the tax code's language throughout to make clear that same-sex married couples get the exact same tax treatment as different-sex married couples. This means updating references from "husband and wife" to "married couple" in dozens of tax rules covering everything from home sales to retirement accounts to business ownership. While this is mostly about language, it ensures that all the tax benefits and rules that apply to married couples apply equally to same-sex married couples going forward.

PRIDE Act of 2023

Chu, Judy

Promoting Respect for Individuals' Dignity and Equality Act of 2023 or the PRIDE Act of 2023 This bill requires the equal treatment of same sex married couples for tax purposes. It permits such couples to amend their filing status to married filing jointly for tax returns outside of the statute of limitations and modifies tax rules relating to married couples to include same sex couples.