Rules relating to the gender of spouses, etc

(a) In general The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place it appears and inserting the individual's spouse: (1) Subsections (a)(1) and (d) of section 1. (2) Section 2(b)(2)(A). (3) Subsections (d)(1)(B) and (e)(3) of section 21. (4) Section 36(c)(5). (5) Section 179(d)(2)(A). (6) Section 318(a)(1)(A)(i). (7) Section 408(d)(6). (8) Section 469(i)(5)(B)(ii). (9) Section 507(d)(2)(B)(iii). (10) Clauses (ii) and (iii) of section 613A(c)(8)(D). (11) Section 672(e)(2). (12) Section 704(e)(2). (13) Subparagraphs (A) and (B)(ii) of section 911(c)(3). (14) Section 1235(c)(2). (15) Section 1563(e)(5). (16) Section 3121(b)(3)(B). (17) Section 4946(d). (18) Section 4975(e)(6). (19) Subparagraphs (A)(iv) and (B) of section 6012(a)(1). (20) Paragraphs (1) and (2) of section 7703(a). (b) Conforming amendments (1) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place it appears and inserting the taxpayer's spouse: (A) Section 2(a)(2)(B). (B) Subparagraphs (B) and (C) of section 2(b)(2). (C) Paragraphs (2) and (6)(A) of section 21(e). (D) Section 36B(e)(1). (E) Section 63(e)(3)(B). (F) Section 86(c)(1)(C)(ii). (G) Section 105(c)(1). (H) Section 135(d)(3). (I) Section 151(b). (J) Subsections (a) and (d)(7) of section 213. (K) Section 1233(e)(2)(C). (L) Section 1239(b)(2). (M) Section 6504(2). (2) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place it appears and inserting the employee's spouse: (A) Section 132(m)(1). (B) Section 401(h)(6). (C) Section 3402(l)(3). (3) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his taxable year each place it appears and inserting the individual's taxable year: (A) Section 2(b)(1). (B) Section 7703(a)(1). (4) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his taxable year each place it appears and inserting the taxpayer's taxable year: (A) Subparagraphs (B) and (C) of section 2(b)(2) (as amended by paragraph (1)(B)). (B) Section 63(f)(1)(A). (5) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his home and inserting the individual's home: (A) Section 2(b)(1)(A). (B) Section 21(e)(4)(A)(i). (C) Section 7703(b)(1). (6) The Internal Revenue Code of 1986, as amended by this section, is amended— (A) in section 2(a)(1)(A), by striking his two taxable years and inserting the taxpayer's two taxable years; (B) in section 2(a)(1)(B), by striking his home and inserting the taxpayer's home; (C) in paragraphs (1)(A) and (2)(A) of section 63(f), by striking for himself if he both places it appears and inserting for the taxpayer if the taxpayer; (D) in section 63(f)(4), by striking his both places it appears and inserting the individual's; (E) in section 105(b)— (i) by striking his spouse, his dependents and inserting the taxpayer's spouse, the taxpayer's dependents; and (ii) by striking by him; (F) in the heading of section 119(a), by striking, his spouse, and his dependents and inserting and the employee's spouse and dependents; (G) in section 119(a), by striking him, his spouse, or any of his dependents by or on behalf of his employer and inserting the employee or the employee's spouse or dependents by or on behalf of the employer of the employee; (H) in section 119(a)(2), by striking his both places it appears and inserting the employee's; (I) in section 119(d)(3)(B), by striking his spouse, and any of his dependents and inserting the employee's spouse, and any of the employee's dependents; (J) in section 129(b)(2), by striking himself and inserting the spouse's self; (K) in section 170(b)(1)(F)(iii)— (i) by striking his spouse and inserting the spouse of such donor; and (ii) by striking his death or after the death of his surviving spouse if she and inserting the death of the donor or after the death of the donor's surviving spouse if such surviving spouse; (L) in section 213(c)(1)— (i) by striking his estate and inserting the estate of the taxpayer; and (ii) by striking his death and inserting the death of the taxpayer; (M) in section 213(d)(7), by striking he and inserting the taxpayer; (N) in section 217(g)— (i) by striking, his spouse, or his dependents in paragraph (2) and inserting or the spouse or dependents of such member; (ii) by striking his dependents in paragraph (3) and inserting dependents; and (iii) by striking his spouse each place it appears in paragraph (3) and inserting the member's spouse; (O) in section 217(i)(3)(A), by striking his; (P) in section 267(c)— (i) by striking his each place it appears and inserting the individual's; and (ii) by striking by him in paragraph (5) and inserting by the individual; (Q) in section 318(a)(1)(A)(ii), by striking his and inserting the individual's; (R) in section 402(l)(4)(D), by striking, his spouse, and dependents and inserting and the spouse and dependents of such officer; (S) in section 415(l)(2)(B), by striking, his spouse, or his dependents and inserting or the participant's spouse or dependents; (T) in section 420(f)(6)(A), by striking his covered spouse and dependents each place it appears and inserting the covered spouse and dependents of such retiree; (U) in section 424(d)(1), by striking his and inserting the individual's; (V) in section 544(a)(2), by striking his each place it appears and inserting the individual's; (W) in section 911(c)(3), by striking him each place it appears in subparagraphs (A) and (B)(ii) and inserting the individual; (X) in section 1015(d)(3), by striking his spouse and inserting the donor's spouse; (Y) in section 1563(e)— (i) by striking his children both places it appears in paragraphs (5)(D) and (6)(A) and inserting the individual's children; and (ii) by striking his parents both places it appears in subparagraphs (A) and (B) of paragraph (6) and inserting the individual's parents; (Z) in section 1563(f)(2)(B), by striking him and inserting the individual; (AA) in section 2012(c), by striking his spouse and inserting the decedent's spouse; (BB) in section 2032A(e)(10), by striking his surviving spouse and inserting the decedent's surviving spouse; (CC) in section 2035(b)— (i) by striking his estate and inserting the decedent's estate; and (ii) by striking his spouse and inserting the decedent's spouse; (DD) in subsections (a) and (b)(5) of section 2056, by striking his surviving spouse and inserting the decedent's surviving spouse; (EE) in section 2523(b)— (i) by striking (or his heirs or assigns) or such person (or his heirs or assigns) in paragraph (1) and inserting (or the donor's heirs or assigns) or such person (or such person's heirs or assigns); (ii) by striking himself in paragraph (1) and inserting the donor's self; (iii) by striking he in paragraph (2) and inserting the donor; and (iv) by striking him each place it appears in the matter following paragraph (2) and inserting the donor; (FF) in section 2523(d), by striking himself and inserting the donor's self; (GG) in section 2523(e), by striking his spouse and inserting the donee spouse; (HH) in section 3121(b)(3)— (i) by striking his father in subparagraph (A) and inserting the child's father; (ii) by striking his father in subparagraph (B) and inserting the individual's father; and (iii) by striking his son in subparagraph (B) and inserting the individual's son; (II) in section 3306(c)(5)— (i) by striking his son and inserting the individual's son; and (ii) by striking his father and inserting the child's father; (JJ) in section 3402(l)— (i) by striking he each place it appears in paragraphs (2) and (3)(A) and inserting the employee; and (ii) by striking his taxable year both places it appears in paragraph (3)(B) and inserting the employee's taxable year; (KK) in section 4905(a), by striking his spouse and inserting such person's spouse; (LL) in section 6046(c), by striking his both places it appears and inserting the individual's; (MM) in section 6103(e)(1)(A)(ii), by striking him and inserting the individual; (NN) in section 7448(a)(8), by striking his death and inserting the individual's death; (OO) in subsections (d) and (n) of section 7448, by striking his each place it appears and inserting the individual's; (PP) in section 7448(m)(1)(A)(i), by striking he and inserting such judge or special trial judge; and (QQ) in section 7448(q)— (i) by striking his both places it appears and inserting such judge's; and (ii) by striking to bring himself and inserting to come.