US SB2178

Amends the Internal Revenue Code of 1986 to ensure all tax provisions apply equally to legally married same-sex couples as they do to other married couples

Replaces gendered terminology throughout the tax code, substituting "husband and wife" with "married couple" or "spouses," and "his spouse" with "the individual's spouse" or similar gender-neutral language

Updates over 30 specific sections of the tax code affecting joint tax returns, gift taxes, estate taxes, business partnerships, and employee benefits to use inclusive language

Removes the outdated definition of "husband and wife" from section 7701(a)(17) of the tax code and updates related table of contents entries

Introduced June 26, 2025, with 44 Senate cosponsors and referred to the Senate Committee on Finance