A report by the Joint Committee on Taxation released Tuesday estimated that taxpayers who were in same-sex marriages prior to the repeal of the Defense of Marriage Act in 2013 would be eligible for up to $57 million in refunds. Warren introduced a version of the bill in 2017.
Same-sex couples in nearly 10 states were permitted to legally marry on the state level prior to the Supreme Court’s 2013 United States v. Windsor decision, which struck down the Defense of Marriage Act and permitted these couples to file joint federal tax returns.
At the time, the IRS said same-sex married couples could file amendments to their tax returns for the previous three years — the same amount of time for opposite-sex couples. However, gay couples in several states, including Warren’s home state of Massachusetts, had been legally married for more than three years before the Windsor decision.