Bill > HR5669

This bill, known as the Protect American Widows (PAW) Act of 2025, proposes to amend the Internal Revenue Code by expanding the definition of "surviving spouse" for tax filing purposes. Currently, widowed individuals can file taxes under the surviving spouse filing status for only two taxable years after their spouse's death. The bill would extend this period to five taxable years, giving bereaved spouses a longer window to use a more favorable tax filing status. This change would apply to tax returns filed for years beginning after December 31, 2024, potentially providing financial relief to individuals who have lost their spouse by allowing them to continue using a tax filing status that typically offers more beneficial tax treatment compared to filing as a single individual.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/5669/all-info