1. Short title This Act may be cited as the Equal Dignity for Married Taxpayers Act of 2017 . 2. Rules relating to all legally married couples (a) In general The Internal Revenue Code of 1986 is amended— (1) in section 21(d)(2)— (A) by striking himself in the heading and inserting self ; and (B) by striking any husband and wife and inserting any married couple ; (2) in section 22(e)(1)— (A) by striking husband and wife who live and inserting married couple who lives ; and (B) by striking the taxpayer and his spouse and inserting the taxpayer and the spouse of the taxpayer ; (3) in section 38(c)(6)(A), by striking husband or wife who files and inserting married individual who files ; (4) in section 42(j)(5)(C), by striking clause (i) and inserting the following new clause: (i) Married couple treated as 1 partner For purposes of subparagraph (B), individuals married to one another (and their estates) shall be treated as 1 partner. ; (5) in section 62(b)(3)— (A) in subparagraph (A)— (i) by striking husband and wife who lived apart and inserting married couple who lived apart ; and (ii) by striking the taxpayer and his spouse and inserting the taxpayer and the spouse of the taxpayer ; and (B) in subparagraph (D), by striking husband and wife and inserting married couple ; (6) in section 121— (A) in subsection (b)(2), by striking husband and wife who make and inserting married couple who makes ; 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 a husband and wife and inserting individuals married to one another ; (9) in section 213(d)(8), by striking status as husband and wife and inserting marital status ; (10) in section 219(g)(4), in the matter preceding subparagraph (A), by striking A husband and wife and inserting Married individuals ; (11) in section 274(b)(2)(B), by striking husband and wife and inserting married couple