Updates the Internal Revenue Code to replace gendered words and phrases (like "husband," "wife," "his," "her") with gender-neutral or more specific terms (like "the individual," "spouse," "the decedent's spouse"). It also standardizes certain tax treatments by referring to married couples or spouses as joint units in specified rules (including community property and some filing/treatment provisions) and makes many conforming edits throughout the Code. The changes are primarily textual and clarifying; they do not create new tax benefits, change dollar amounts, or alter statutory deadlines in the text provided, but they may affect legal interpretation, forms, IRS guidance, and tax administration.