Refund Equality Act of 2021

The Refund Equality Act of 2021 would allow same-sex couples who were legally married in their states before the 2013 Supreme Court decision in United States v. Windsor to amend their past federal tax returns to file as "married filing jointly." Under current law, taxpayers are generally limited to a three-year window to amend returns and claim refunds, but this bill creates a special exception for these couples to file for years dating back to their legal marriage. If enacted, this would allow eligible couples to claim tax refunds they were previously denied because the federal government did not recognize their marriages at the time.