This bill would make sure legally married same-sex couples are treated the same as other married couples under all parts of the federal tax code. It would also let these couples go back and change their filing status on past income tax returns, even after the usual time limit has passed. The bill also includes updates to specific tax rules—such as rules on gifts from one spouse to someone else—to reflect equal treatment.

• Who is affected: Legally married same-sex couples.
• What changes: All tax rules for married couples apply the same way; couples can correct past filing status beyond the normal deadline; includes changes related to spousal gifts to others.
• When: Not specified in the text provided.