Amend the Code for Marriage Equality Act of 2021
12/31/2022, 4:58 AMSummary of Bill HR 4170
Bill 117 HR 4170, also known as the Amend the Code for Marriage Equality Act of 2021, is a piece of legislation introduced in the US Congress. The purpose of this bill is to amend the Internal Revenue Code to allow same-sex couples to file joint tax returns, regardless of the state in which they reside.Currently, same-sex couples who are legally married in states that recognize their marriage are able to file joint federal tax returns. However, couples who live in states that do not recognize same-sex marriage are required to file separate federal tax returns. This can create confusion and additional financial burdens for these couples.
The Amend the Code for Marriage Equality Act of 2021 seeks to rectify this discrepancy by allowing all legally married same-sex couples to file joint federal tax returns, regardless of where they live. This would provide equal treatment for all married couples, regardless of their sexual orientation. Supporters of the bill argue that it is a matter of fairness and equality, and that all married couples should have the same rights and privileges when it comes to filing their taxes. Opponents may argue that the bill goes against their personal beliefs or values. Overall, the Amend the Code for Marriage Equality Act of 2021 aims to ensure that all married couples, regardless of their sexual orientation, are treated equally under the law when it comes to filing their federal tax returns.
Congressional Summary of HR 4170
Amend the Code for Marriage Equality Act of 2021
This bill amends the Internal Revenue Code, the Social Security Act (SSAct), and other federal laws to replace (1) references to wife or husband with references to spouse, and (2) references to husband and wife or husband or wife with references to married couple or married person.
For purposes of federal laws or regulations, marriage is defined as a legal union between two people as spouses. The bill eliminates a definition of spouse that refers only to a person of the opposite sex who is a husband or a wife.
Requirements concerning compensation to a surviving wife after the disability or death of a person employed at a military, air, or naval base outside the United States are revised to make surviving spouses eligible for such compensation.
The bill makes similar revisions to the Family and Medical Leave Act of 1993 and the Federal Mine Safety and Health Act of 1977.
The bill revises title II (Old Age, Survivors and Disability Insurance) of the SSAct to consolidate separate provisions for a wife's insurance benefits and a husband's insurance benefits into a single standard for a spouse's insurance benefits.
Criminal penalties that currently apply to persons who threaten to kill, kidnap, or inflict bodily harm upon a former President's wife or widow are revised to apply to threats made to a former President's spouse or surviving spouse.
