We will also consider the Promoting Respect for Individuals’ Dignity and Equality Act—the PRIDE Act. Fifty years after Stonewall, this legislation clarifies that all federal tax provisions respecting marriage will apply to legally married same-sex couples in the same manner as other married couples.
He will support clarifying that federal tax provisions respecting marriage apply equally to legally married same-sex couples.
Occurrences
Evidence
Congress.gov lists Rep. Neal, Richard E. [D-MA-1] as a cosponsor of H.R.8404 on 07/19/2022.
Roll Call 513 was on the Respect for Marriage Act; status Passed, 258 yea to 169 nay. The vote list records Neal, Democratic, Massachusetts, as Yea.
Latest Action: 12/13/2022 Became Public Law No: 117-228. Congress.gov summarizes that the act recognizes any marriage between two individuals valid under state law for federal law purposes.
Public Law 117-228 provides that, for any Federal law, rule, or regulation in which marital status is a factor, a valid marriage between two individuals is federally recognized.
The IRS held that, for Federal tax purposes, spouse, husband and wife, husband, and wife include an individual lawfully married to a same-sex spouse, and marriage includes such marriages.
Assessments
The promised action was to support federal clarification that marriage-related tax provisions apply equally to legally married same-sex couples. The IRS specifically clarified this for federal tax purposes in 2013, and Congress later enacted the Respect for Marriage Act in 2022, recognizing valid two-person marriages for federal law purposes. Neal materially supported the enacted federal legislation by cosponsoring H.R. 8404 and voting yea on final House passage while serving in Congress, so candidate credit is appropriate.