This bill says that all parts of the federal tax code must treat legally married same-sex couples the same as any other married couple. That means the same rules for things like filing taxes together, taking deductions and credits, and how gifts or inheritances are taxed. The text highlights spousal gift rules as an example area that applies equally, such as when one spouse makes a gift and the other spouse is treated the same under the tax law .

In short, it’s about making sure marriage is treated the same in tax law, no matter the spouses’ genders, so families can use the same tax options and protections other married couples have .

• Who is affected: Legally married same-sex couples
• What changes: Equal treatment under all federal tax code provisions, including spousal gift rules
• When: Not specified in the text provided