(p)
Internal Revenue Code— The Internal Revenue Code of 1986 is amended—
(1)
in the matter following section 21(d)(2)(B), by striking “husband and wife” and inserting “married couple”;
(2)
in section 22(e)(1), by striking “husband and wife” and inserting “married couple”;
(3)
in section 38(c)(6)(A), by striking “husband or wife” and inserting “spouse”;
(4)
in section 42(j)(5)(C)—
(A)
in the heading of clause (i), by striking “Husband and wife” and inserting “Married couple”; and
(B)
in clause (i), by striking “a husband and wife” and inserting “a married couple”;
(5)
in section 62(b)(3)(A), by striking “husband and wife” and inserting “married couple”;
(6)
in section 121—
(A)
in subsection (b)(2), by striking “husband and wife” and inserting “married couple”; and
(B)
in subsection (d)(1), by striking “husband and wife make” and inserting “married couple makes”;
(7)
in section 165(h)(4)(B), by striking “husband and wife” and inserting “married couple”;
(8)
in section 179(b)(4), by striking “husband and wife” and inserting “married couple”;
(9)
in section 213(d)(8), by striking “husband and wife” and inserting “a married couple”;
(10)
in section 219(g)(4), by striking “A husband and wife” and inserting “Spouses”;
(11)
in section 274(b)(2)(B), by striking “husband and wife” and inserting “married couple”;
(12)
in the matter following section 643(f)(2), by striking “husband and wife” and inserting “married couple”;
(13)
in section 682—
(A)
in subsection (a)—
(i)
in the heading, by striking “wife” and inserting “recipient”;
(ii)
by striking “gross income of a wife” and inserting “gross income of an individual”;
(iii)
by striking “separated from her husband” and inserting “separated from his or her spouse”;
(iv)
by striking “such wife is entitled to receive” and inserting “such person is entitled to receive”;
(v)
by striking “gross income of her husband” and inserting “gross income of his or her spouse”;
(vi)
by striking “gross income of such husband” and inserting “gross income of such spouse”; and
(vii)
by striking “minor children of such husband” and inserting “minor children of such spouse”; and
(B)
in subsection (b)—
(i)
in the heading, by striking “Wife” and inserting “Recipient”;
(ii)
by striking “a wife to whom subsection (a) applies” and inserting “an individual who receives income from a trust to which subsection (a) applies”; and
(iii)
by striking “such wife” and inserting “such individual”;
(14)
in section 761(f), by striking “husband and wife” each place such term appears and inserting “married couple”;
(15)
in section 911—
(A)
in subsection (b)(2)(C)—
(i)
by striking “husband or wife” and inserting “member of a married couple”; and
(ii)
by striking “husband and wife” and inserting “married couple”; and
(B)
in subsection (d)(9), by striking “a husband and wife” and inserting “the members of a married couple”;
(16)
in section 1244(b)(2), by striking “husband and wife” and inserting “married couple”;
(17)
in section 1272(a)(2)(E)(iii)—
(A)
in the heading of such clause, by striking “husband and wife” and inserting “married couple”; and
(B)
by striking “husband and wife” and inserting “married couple”;
(18)
in section 1313(c)(1), by striking “husband and wife” and inserting “spouse”;
(19)
in section 1361(c)(1)(A)(i), by striking “husband and wife” and inserting “married couple”;
(20)
in the heading of section 2040(b), by striking “husband and wife” and inserting “spouses”;
(21)
in the item relating to section 2513 in the table of contents for subchapter B of chapter 12 of subtitle B, by striking “husband or wife” and inserting “spouse”;
(22)
in the heading of section 2513, by striking “husband or wife” and inserting “spouse”;
(23)
in section 2516, by striking “a husband and wife” and inserting “the members of a married couple”;
(24)
in section 5733(d)(2), by striking “a husband or wife” and inserting “an individual”;
(25)
in the item relating to section 6013 in the table of contents for subpart B of part II of subchapter A of chapter 61 of subtitle F, by striking “husband and wife” and inserting “married couple”;
(26)
in section 6013—
(A)
in the heading, by striking “husband and wife” and inserting “married couple”;
(B)
in subsection (a)—
(i)
in the matter preceding paragraph (1), by striking “husband and wife” and inserting “married couple”;
(ii)
in paragraph (1), by striking “the husband or wife” and inserting “spouse”; and
(iii)
in paragraph (2), by striking “husband and wife” and inserting “spouses”;
(C)
in subsection (b)(1)—
(i)
by striking “filed by the husband and wife” and inserting “filed by the married couple”; and
(ii)
by striking “the return of the husband and wife” and inserting “the return of both spouses”;
(D)
in subsection (c), by striking “the husband and wife” and inserting “the spouses”; and
(E)
in subsection (d)(1), by striking “husband and wife” and inserting “a married couple”;
(27)
in the matter following section 6014(b)(4), by striking “husband and wife” and inserting “a married couple”;
(28)
in section 6017, by striking “husband and wife” and inserting “married couple”;
(29)
in section 6096(a), by striking “husband and wife” and inserting “a married couple”;
(30)
in section 6166(b)(2)(B)—
(A)
in the heading of such subparagraph, by striking “husband and wife” and inserting “a married couple”;
(B)
in clause (i), by striking “husband and wife” and inserting “married couple”; and
(C)
in clause (ii) by striking “husband and wife” and inserting “married couple”;
(31)
in section 6212(b)(2), by striking “husband and wife” and inserting “a married couple”;
(32)
in section 6231(a)—
(A)
in paragraph (1)(B)(i), by striking “a husband and wife” and inserting “a married couple”; and
(B)
in paragraph (12)—
(i)
by amending the heading to read as follows:
“(12) Spouses”
(ii)
by striking “a husband and wife” and inserting “spouses”;
(33)
in section 7428(c)(2)(A), by striking “husband and wife” and inserting “married couple”;
(34)
in section 7701(a), by amending paragraph (17) to read as follows:
“(17) Divorced spouses—As used in sections 682 and 2516, if the married couple therein referred to are divorced, wherever appropriate to the meaning of such sections the term “spouse” shall be read “former spouse” and the term “married couple” shall be read “former married couple”.”
(35)
in section 7872(f)(7)—
(A)
in the heading, by striking “Husband and wife” and inserting “Married couple”; and
(B)
by striking “husband and wife” and inserting “married couple”.
(v)
Social Security Act— The Social Security Act (
42 U.S.C. 301 et seq.) is
amended—
(1)
in section 202—
(A)
in subsection (b)—
(i)
in the heading, by striking “Wife’s” and inserting “Spouse’s”;
(ii)
by striking “wife” each place such term appears and inserting “spouse”;
(iii)
in paragraph (1)—
(I)
by striking “(as defined in section 216(b))”;
(II)
by striking “(as defined in section 216(d))”;
(III)
in subparagraph (B), by striking “her” and inserting “such spouse’s”;
(IV)
in subparagraph (D)(i), by striking “she” and inserting “such spouse or divorced spouse”;
(V)
in the matter following subparagraph (D)(ii)(II), by inserting before “she” each place such word appears the following: “he or”;
(VI)
in subparagraph (E), by striking “she” and inserting “such spouse”;
(VII)
in subparagraph (G), by striking “she” each place such term appears and inserting “such spouse”;
(VIII)
in subparagraph (H), by inserting “he or” before “she”; and
(IX)
in subparagraph (J), by striking “she” and inserting “such spouse”; and
(iv)
in paragraph (2)—
(I)
by inserting before “her” each place such term appears “his or”; and
(II)
by striking “husband” each place such term appears and inserting “spouse”;
(B)
by striking subsection (c);
(C)
in subsection (e)—
(i)
in the heading, by striking “Widow’s” and inserting “Surviving spouse’s”;
(ii)
in paragraph (1)—
(I)
in the matter preceding subparagraph (A)—
(aa)
by striking “widow (as defined in section 216(c))” and inserting “surviving spouse”;
(bb)
by striking “wife (as defined in section 216(d))” and inserting “spouse”; and
(cc)
by striking “widow or surviving divorced wife” and inserting “surviving spouse or surviving divorced spouse”;
(II)
in subparagraph (C)—
(aa)
in clause (i), by striking “widow’s” and inserting “surviving spouse’s”;
(bb)
in clause (ii)—
(AA)
in the matter preceding subclause (I), by striking “wife’s” and inserting “spouse’s”; and
(BB)
in subclause (III), by inserting “he or” before “she” and by inserting “him or” before “her”; and
(cc)
in clause (iii), by inserting “father’s or” before “mother’s”;
(III)
in the matter preceding subparagraph (E), by striking “widow’s” and inserting “surviving spouse’s”;
(IV)
in subparagraph (E), by inserting before “she” each place such word appears the following: “he or”;
(V)
in subparagraph (F), by inserting before “she” each place such word appears the following: “he or”; and
(VI)
in the matter following subparagraph (F)(ii) by inserting before “she” each place such word appears the following: “he or”;
(iii)
in paragraph (2)—
(I)
by striking “widow’s insurance” each place such term appears and inserting “surviving spouse’s insurance”;
(II)
by striking “surviving divorced wife” each place such term appears and inserting “surviving divorced spouse”; and
(III)
by striking “widow” each place such term appears and inserting “surviving spouse”;
(iv)
in paragraph (3)—
(I)
by striking “widow” each place such term appears and inserting “surviving spouse”;
(II)
by striking “surviving divorced wife” each place such term appears and inserting “surviving divorced spouse”; and
(III)
by inserting “he or” before “she”;
(v)
in paragraph (4)—
(I)
by inserting before “her” each place such term appears the following: “his or”;
(II)
by inserting before “she” each place such term appears the following “he or”;
(III)
by striking “widow or surviving divorced wife” and inserting “surviving spouse or surviving divorced spouse”; and
(IV)
in subparagraph (B), by inserting “or father’s” before “insurance”;
(vi)
in paragraph (5)—
(I)
by striking “widow or surviving divorced wife” each place such term appears and inserting “surviving spouse or surviving divorced spouse”; and
(II)
in subparagraph (A)—
(aa)
in clause (i), by inserting “he or” before “she”; and
(bb)
in clause (ii)(I), by inserting “his or” before “her”; and
(vii)
in the matter following paragraph (7)(B), by striking “she” and inserting “such individual”;
(D)
by striking subsection (f);
(E)
in the matter following subsection (i)(2), by striking “wife’s or husband’s” and inserting “spouse’s”;
(F)
in subsection (j)(4)(B)(i)—
(i)
by striking “widow, surviving divorced wife or widower” and inserting “surviving spouse or surviving divorced spouse”;
(ii)
by striking “widow or widower” and inserting “surviving spouse”; and
(iii)
by striking “surviving divorced wife” and inserting “surviving divorced spouse”;
(G)
in subsection (q)—
(i)
in paragraph (1)—
(I)
by striking “wife’s, husband’s, widow’s, or widower’s” and inserting “spouse’s, or surviving spouse’s”; and
(II)
in subparagraph (A)—
(aa)
by striking “wife’s or husband’s” and inserting “spouse’s”; and
(bb)
by striking “widow’s or widower’s” and inserting “surviving spouse’s”;
(ii)
in paragraph (3)—
(I)
in subparagraph (A)—
(aa)
by striking “wife’s, husband’s, widow’s, or widower’s” and inserting “spouse’s or surviving spouse’s”;
(bb)
by striking “wife’s or husband’s” and inserting “spouse’s”; and
(cc)
by striking “widow’s or widower’s” and inserting “surviving spouse’s”;
(II)
in the matter following subparagraph (A)(ii), by striking “wife’s, husband’s, widow’s, or widower’s” and inserting “spouse’s or surviving spouse’s”;
(III)
in subparagraph (B), by striking “wife’s or husband’s” each place such term appears and inserting “spouse’s”;
(IV)
in subparagraph (C), by striking “wife’s, husband’s, widow’s, or widower’s” each place such term appears and inserting “spouse’s or surviving spouse’s”;
(V)
in subparagraph (D), by striking “wife’s, husband’s, widow’s, or widower’s” and inserting “spouse’s or surviving spouse’s”; and
(VI)
in subparagraph (E), by striking “widow’s or widower’s” each place such term appears and inserting “surviving spouse”;
(iii)
in paragraph (5)—
(I)
by striking “wife’s or husband’s” each place such word appears and inserting “spouse’s”; and
(II)
in subparagraph (D), by striking “widow’s or widower’s” and inserting “surviving spouse’s”;
(iv)
in paragraph (6)—
(I)
by striking “wife’s, husband’s, widow’s, or widower’s” and inserting “spouse’s, or surviving spouse’s”; and
(II)
in subparagraph (A)—
(aa)
in clause (ii), by striking “wife’s or husband’s” and inserting “spouse’s”; and
(bb)
in clause (iii), by striking “widow’s or widower’s” and inserting “surviving spouse’s”;
(v)
in paragraph (7)—
(I)
by striking “wife’s, husband’s, widow’s, or widower’s” and inserting “spouse’s, or surviving spouse’s”;
(II)
by striking “wife’s or husband’s” each place such term appears and inserting “spouse’s”; and
(III)
as amended by subclause (I), by striking “widow’s or widower’s” each place such term appears and inserting “surviving spouse’s”;
(vi)
in paragraph (9)—
(I)
in subparagraph (A), by striking “old-age insurance benefits, wife’s insurance benefits, and husband’s insurance benefits” and inserting “old-age insurance benefits and spouse’s insurance benefits”; and
(II)
in subparagraph (B), by striking “widow’s insurance benefits and widower’s insurance benefits” and inserting “surviving spouse’s insurance benefits”; and
(vii)
in paragraph (10)—
(I)
in subparagraph (A), by striking “old-age, wife’s, and husband’s” and inserting “old-age and spouse’s”; and
(II)
by striking “widow’s and widower’s” each place such term appears and inserting “surviving spouse’s”;
(H)
in subsection (r)—
(i)
in the heading, by striking “Wife’s or Husband’s” and inserting “Spouse’s”;
(ii)
in paragraph (1), by striking “wife’s or husband’s” each place such term appears and inserting “spouse’s”; and
(iii)
in paragraph (2), by striking “wife’s or husband’s” and inserting “spouse’s”; and
(I)
in subsection (t)(11)(B), by striking “a wife, a husband, a widow, a widower, a divorced wife, a divorced husband, a surviving divorced wife, a surviving divorced husband” and inserting “a spouse, a surviving spouse, a surviving divorced spouse”;
(2)
in section 203—
(A)
in subsection (c)—
(i)
in paragraph (2)—
(I)
by striking “wife or husband” and inserting “spouse”; and
(II)
by striking “wife’s or husband’s” each place such term appears and inserting “spouse’s”;
(ii)
in paragraph (3), by striking “widow or widower” and inserting “surviving divorced spouse”; and
(iii)
in the matter following subparagraph (4)—
(I)
by striking “widow’s or widower’s” and inserting “surviving spouse’s”; and
(II)
by striking “widow, surviving divorced wife, widower, or surviving divorced husband” and inserting “surviving spouse or surviving divorced spouse”;
(B)
in subsection (d)—
(i)
by striking “wife’s, husband’s, or child’s” each place such term appears and inserting “spouse’s or child’s”; and
(ii)
by striking “wife, divorced wife, husband, divorced husband” and inserting “spouse or divorced spouse”; and
(C)
in subsection (f)(1), by striking “widow’s or widower’s” and inserting “surviving spouse’s”;
(3)
in section 205—
(A)
in subsection (b)—
(i)
in paragraph (1), by striking “wife, divorced wife, widow, surviving divorced wife, surviving divorced mother, surviving divorced father, husband, divorced husband, widower, surviving divorced husband” and inserting “spouse, divorced spouse, surviving spouse, surviving divorced spouse, surviving mother, surviving father”; and
(ii)
in paragraph (2)(A), by striking “child’s, widow’s, or widower’s” and inserting “child’s or surviving spouse’s”;
(B)
in subsection (c)(1)(C), by striking “spouse, surviving divorced wife, surviving divorced husband” and inserting “spouse, surviving divorced spouse”;
(C)
in subsection (i), by striking “wife or husband” and inserting “spouse”;
(D)
in subsection (j)(8), by striking “child’s, widow’s, or widower’s” and inserting “child’s or surviving spouse’s”; and
(E)
in subsection (q)(5)—
(i)
by striking “wife, husband or child” and inserting “spouse or child”; and
(ii)
by striking “widow or widower” and inserting “surviving spouse”;
(4)
in section 215(h)—
(A)
in paragraph (1), by striking “him, his wife, and his children, or, if he has died, to his widow and children” and inserting “him, his spouse, and his children, or, if he has died, to his surviving spouse and children”; and
(B)
in paragraph (2)—
(i)
by striking “himself, his wife, and his children” and inserting “himself, his spouse, and his children”; and
(ii)
by striking “his widow, if any” and inserting “his surviving spouse, if any”;
(5)
in section 216—
(A)
in subsection (a), by adding at the end the following new paragraph:
“(3) The term “surviving divorced spouse” means a surviving divorced wife or a surviving divorced husband.”
(B)
in subsection (d), by adding at the end the following new paragraph:
“(9) The term “divorced spouse” means a divorced wife or a divorced husband.”
(C)
in subsection (l)(2)—
(i)
by striking “old-age, wife’s, or husband’s” and inserting “old-age or spouse’s”; and
(ii)
by striking “widow’s or widower’s” and inserting “surviving spouse’s”;
(6)
in section 222—
(A)
in subsection (c)(1), by striking “202(d), 202(e), or 202(f)” and inserting “202(d), or 202(e)”; and
(B)
in subsection (d)(1)—
(i)
in subparagraph (C), by striking “widow’s” and inserting “surviving spouse’s”; and
(ii)
by striking subparagraph (D);
(7)
in section 225(a), by striking “or that a widow or surviving divorced wife who has not attained age 60 and is entitled to benefits under section 202(e), or that a widower or surviving divorced husband who has not attained age 60 and is entitled to benefits under section 202(f)” and inserting “or that a surviving spouse or surviving divorced spouse who has not attained age 60 and is entitled to benefits under section 202(e)”;
(8)
in section 226—
(A)
in subsection (b)(2)(A)(iii), by striking “widow’s insurance benefits under section 202(e) or widower’s insurance benefits under section 202(f)” and inserting “surviving spouse’s insurance benefits under section 202(e)”;
(B)
in the matter following subsection (b)(2)(C)(ii)(II), by striking “in the last sentence of section 202(e)(1), and in the last sentence of section 202(f)(1)” and inserting “and in the last sentence of section 202(e)(1)”; and
(C)
in subsection (e)—
(i)
in paragraph (1)—
(I)
in subparagraph (A)—
(aa)
by striking “widows and widowers” and inserting “surviving spouses”;
(bb)
in clause (i), by striking “sections 202(e)(1)(B)(ii), 202(e)(4), 202(f)(1)(B)(ii), and 202(f)(4)” and inserting “sections 202(e)(1)(B)(ii) and 202(e)(4)”; and
(cc)
in clause (ii), by striking “and the phrase “before he attained age 60” in the matter following subparagraph (F) of section 202(f)(1) shall each” and inserting “shall”; and
(II)
in subparagraph (B), by striking “widow’s or widower’s” and inserting “surviving spouse’s”;
(ii)
in paragraph (2)—
(I)
by striking “widow’s insurance benefits or widower’s insurance benefits” each place such term appears and inserting “surviving spouse’s insurance benefits”; and
(II)
by striking “widow’s or widower’s” and inserting “surviving spouse’s”;
(iii)
in paragraph (3)—
(I)
by striking “any disabled widow aged 50 or older who is entitled to mother’s insurance benefits (and who would have been entitled to widow’s insurance benefits by reason of disability if she had filed for such widow’s benefits), and any disabled widower aged 50 or older who is entitled to father’s insurance benefits (and who would have been entitled to widower’s insurance benefits by reason of disability if he had filed for such widower’s benefits)” and inserting “any disabled surviving spouse aged 50 or older who is entitled to mother’s or father’s insurance benefits (and who would have been entitled to surviving spouse’s insurance benefits by reason of disability if he or she had filed for such surviving spouse’s benefits)”; and
(II)
by striking “such widow’s or widower’s” and inserting “such surviving spouse’s”; and
(iv)
in paragraph (4), by striking “widow’s or widower’s insurance benefits under section 202(e) or (f)” and inserting “surviving spouse’s benefits under section 202(e)”;
(9)
in section 227—
(A)
by striking “section 202(e) or section 202(f)” each place such term appears and inserting “section 202(e)”; and
(B)
by striking “section 202(b) or section 202(c)” each place such term appears and inserting “section 202(b)”;
(10)
in section 228—
(A)
in subsection (c)—
(i)
in paragraph (2), by striking “husband and wife” and inserting “married couple”;
(ii)
in paragraph (3), by striking “husband or wife” and inserting “married couple”;
(iii)
in paragraph (6), by striking “husband and wife both of whom” and inserting “married couple of which both spouses”; and
(iv)
in paragraph (8), by striking “of a husband and wife” and inserting “of a married couple”; and
(B)
in subsection (d), by striking “husband or wife” each place such term appears and inserting “spouse”;
(11)
in section 1107, by striking “wife, husband, widow, widower, divorced wife, divorced husband, surviving divorced wife, surviving divorced husband” each place such term appears and inserting “spouse, surviving spouse, divorced spouse, surviving divorced spouse”;
(12)
in section 1128(j)(1)(A), by striking “husband or wife” and inserting “spouse”;
(13)
in section 1611(e)(3)—
(A)
by striking “husband and wife are” and inserting “married couple is”; and
(B)
as amended by subparagraph (A), by striking “husband and wife” each place such term appears and inserting “married couple”;
(14)
in subsection 1614(b)—
(A)
by striking “husband or wife” and inserting “spouse”; and
(B)
by striking “husband and wife” and inserting “a married couple”; and
(15)
in section 1631(b)(1)(A)(i), by striking “husband or wife” and inserting “spouse”.
(x)
Title 5— Title 5, United States Code, is amended—
(1)
in section 2108(3)—
(A)
in subparagraph (E), by striking “wife or husband” and inserting “spouse”;
(B)
by amending subparagraph (F) to read as follows:
“(F) the parent of an individual who lost his life under honorable conditions while serving in the armed forces during a period named by paragraph (1)(A) of this section;”
(C)
by amending subparagraph (G) to read as follows:
“(G) the parent of a service-connected permanently and totally disabled veteran; and”
(2)
in section 3110(a)(3), by striking “husband, wife” and inserting “spouse”;
(3)
in section 5561(3)(A), by striking “wife” and inserting “spouse”;
(4)
in section 8110(a)—
(A)
in paragraph (1)—
(i)
in the matter before subparagraph (A), by striking “wife” and inserting “spouse”;
(ii)
in subparagraph (A), by striking “she” and inserting “the spouse”;
(iii)
in subparagraph (B)—
(I)
by striking “she” and inserting “the spouse”; and
(II)
by striking “her” and inserting “the spouse’s”; and
(iv)
in subparagraph (C), by striking “her” and inserting “the spouse’s”;
(B)
by striking paragraph (2);
(C)
by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; and
(D)
as amended by subparagraph (C), in the matter following paragraph (3), by striking “paragraph (3)” and inserting “paragraph (2)”;
(5)
in section 8133, in the matter following subsection (b)(3), by striking “husband or wife” and inserting “spouse”; and
(6)
in the matter following section 8443(b)(3)(E), by striking “wife or husband” each place such term appears and inserting “spouse”.