The Promoting Respect for Individuals' Dignity and Equality Act of 2025, or PRIDE Act of 2025, seeks to provide equitable federal income tax treatment for all legally married couples, including same-sex couples. Its primary objectives are to allow certain same-sex couples to amend past tax filings and to update the Internal Revenue Code with gender-neutral language. One key provision permits individuals who were first recognized as married for federal tax purposes by Revenue Ruling 2013-17 to amend their tax returns. This allows them to change from a separate filing status to a joint return for taxable years ending before September 16, 2013, even if the standard statute of limitations has passed. The period for claiming credits or refunds related to this change in marital status is extended until the due date for filing the return for the taxable year in which this Act is enacted. This special extension applies exclusively to amendments concerning a change in marital status. Furthermore, the bill comprehensively amends the Internal Revenue Code of 1986 to replace gender-specific terminology with gender-neutral language. Terms such as "husband and wife" are replaced with phrases like "married couple" or "spouses," and gendered pronouns like "his spouse" are changed to "the individual's spouse" or "the taxpayer's spouse." These changes ensure that all provisions apply uniformly to every legally married couple, regardless of gender, and clarify that in certain contexts, a married couple is treated as a single entity for tax purposes.