Refund Equality Act of 2025

This bill extends the time for same-sex couples legally married before September 16, 2013, to file for tax refunds they missed because they filed separately instead of jointly. It applies to couples who filed individual returns for tax years ending before that date but could have filed joint returns if same-sex marriage recognition had been in effect. The bill extends the deadline for claiming refunds on those returns until the standard tax filing deadline for the year the bill becomes law. It specifically covers changes to marital status under tax law and does not affect other tax filings or claims.