This bill makes it clear that all parts of the federal tax code apply the same way to legally married same-sex couples as to any other married couples. In plain terms, it says married same-sex couples should be treated the same across the tax code.

It also points to gift tax rules, including how the law treats a gift made by one spouse to someone else (a third party).

• Who is affected: Legally married same-sex couples, and anyone interacting with their tax filings.
• What changes: The bill clarifies equal treatment under all parts of the tax code, and it specifically references gift tax rules involving a spouse’s gift to a third party.