Extends and pauses certain tax time limits for people who were first treated as married because of Revenue Ruling 2013–17. It gives those taxpayers extra time to file a joint return or to file claims for refunds or credits tied to the change in marital status, and allows some previously filed separate returns to count toward later joint-filing relief.

The change delays the expiration of refund and credit deadlines until the filing deadline for the tax year that includes the law’s enactment date, so affected taxpayers get more time to make joint filings or claim refunds or credits related to that reclassification of marital status.