Refund Equality Act of 2025

Refund Equality Act of 2025 would give certain legally married same-sex couples an extended window to amend their tax filings and claim refunds or credits, beyond the normal statute of limitations. Specifically, it targets individuals who were first treated as married for federal tax purposes under Revenue Ruling 2013-17 and who filed a return (not a joint return) for a year ending before September 16, 2013, when a joint return could have been filed if the rule had been in effect. The bill allows those returns to be treated as separate returns for purposes of filing, and then extends the deadline for filing a joint return and the period to claim refunds or credits to the due date for the year that includes the enactment date, effectively lifting time limits that would normally bar such amendments. The provision is narrowly restricted to changes in marital status and does not apply to other kinds of amendments. In short, the act is designed to provide retroactive relief to eligible late‑filing couples by extending and resetting applicable filing and refund periods tied to a change in marital status, specifically for legally married same-sex couples affected by the 2013 ruling.