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O Congressional Budget Office
      Cost Estimate


June 25, 2019


By Fiscal Year, Millions of Dollars      2019                2019-2024               2019-2029


Direct Spending (Outlays)


Revenues


Deficit Effect


0

*


*


0


0


-57                     -57

57                       57


The bill would
  *  Extend the statute of limitations for certain lawfully married same-sex couples to file amended tax returns and
     claims for credit or refund
  *  Amend  the Internal Revenue Code to use gender-neutral language





Estimated  budgetary effects would primarily stem from
  *  A reduction in tax liability from filing a joint return


The Congressional Budget Act of 1974, as amended, stipulates that revenue estimates provided by the staff of the
Joint Committee on Taxation (JCT) are the official estimates for all tax legislation considered by the Congress.
CBO  therefore incorporates such estimates into its cost estimates of the effects of legislation. All of the estimates
for the provisions of H.R. 3299 were provided by JCT.


Detailed estimate begins on the next page.

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