In the Advocate during Pride Month, Reps. Chu, Balint Push for PRIDE Act

Bill would rectify existing inequity in the tax code and reverse the tax on same-sex couples married before the Windsor decision

WASHINGTON, D.C. — This first week of Pride Month, the Advocatepublished an opinion piece co-authored by Congressional Equality Caucus Members Reps. Judy Chu (CA-28) and Becca Balint (VT-AL) entitled “A path toward dignity and equality with PRIDE Act.”

They write:

For many Americans, one of the happiest days of their lives is proclaiming their love for their spouse in front of family and friends. But then there are those of us who had to wait until marriage equality was the law of the land to obtain a marriage license and the benefits that derive from being married in the eyes of the state and federal government.

There was so much to celebrate when the Supreme Court decided in Obergefell v. Hodges in 2015 the right to marriage equality under the Constitution.  But there was also our duty to right the wrongs of pre-Obergefell America, particularly in the tax and finance arena.

Nearly two decades before Obergefell, the Defense of Marriage Act (DOMA) became federal law in 1996, denying same-sex couples the rights and benefits afforded to different-sex couples. The benefit denials didn’t just impact their finances but were an affront on their dignity. When Edie Windsor’s wife, Thea Spyer, died in 2009 and left her estate, Edie was denied the marital exemption from the federal estate tax because of DOMA. The federal government refused to recognize her as a “surviving spouse,” so Edie had to pay $363,053.

This wasn’t just a financial burden, as Edie explained: “In the midst of my grief at the loss of the love of my life, I had to deal with my own government saying that we weren’t a family.”

Edie sued. In the United States v. Windsor case of 2013, the Supreme Court struck down the part of DOMA that prohibited the federal government from recognizing same-sex marriages. So, for couples in states where marriage equality was the law of the land, every married couple could finally receive the federal benefits their marriage entitled them to. Then, Obergefell came down, expanding marriage equality nationwide.

Despite the progress made in those cases, countless same-sex couples are still denied tax benefits and refunds they should have received before Windsor. Although some same-sex couples were able to amend three years’ worth of their tax returns after Windsor, the couples who had been married for longer were unable to claim refunds for any of the years beyond that three-year window.

Depriving same-sex couples of the same financial security and stability afforded to different-sex couples is blatantly wrong. In fact, it amounts to a tax on same-sex marriages. That’s why we introduced the Promoting Respect for Individuals’ Dignity and Equality (PRIDE) Act.

Our legislation has two main objectives to rectify existing inequity in the tax code. First, it would enable same-sex couples who married prior to the Windsor decision to amend their tax filings and claim the refunds they should have been entitled to—even though the deadline for doing so had passed. Secondly, it would embrace inclusivity by eliminating gendered language in the tax code, including by substituting terms like “husband” or “wife” with “spouse.” Even though these terms are currently interpreted to be gender-neutral, it is important to make sure all couples, irrespective of their gender identity or sexual orientation, are represented and explicitly acknowledged within the tax code.

The PRIDE Act would have concrete positive implications for LGBTQI+ Americans by enabling same-sex couples to retroactively receive the money they are entitled to. Additionally, our bill reaffirms the validity of same-sex marriage under the laws of the United States. It acknowledges the worth and validity of all married couples. By righting the wrongs of the past and ensuring equal treatment for all Americans under the law moving forward, the PRIDE Act also sends a powerful message of inclusivity and acceptance of the LGBTQI+ community.

We’re incredibly proud that the PRIDE Act has more than 100 cosponsors and is endorsed by the Equality Caucus, the largest caucus in Congress with 196 Members dedicated to advancing LGBTQI+ equality. Despite Republicans’ attempts to scapegoat the LGBTQI+ community and turn Americans against its members, achieving full equality and justice for LGBTQI+ Americans and their families will always be a priority for Congressional Democrats. 

We never imagined full marriage equality would happen in our lifetimes. It’s important to celebrate strides the LGBTQI+ community has made, including in the Windsor and Obergefell decisions. But there is still so much work to do to achieve full equality. The PRIDE Act promotes economic justice and social equality by addressing disparities within the tax code and providing retroactive relief for same-sex couples. Most importantly, it affirms the dignity and worth of all married couples.

The fight for equal rights is about basic respect, freedom and human dignity. That’s what this work is all about and why we’ll always be in it. 

Click here for the full opinion piece.