PAW Act of 2025

This bill would change the federal tax code so that a person whose spouse has died can use the surviving spouse tax filing status for a longer period. Under current law, a surviving spouse can use this status for the two tax years after the year the spouse died. The bill would extend that period to five tax years. The change would apply to tax returns for tax years beginning after December 31, 2024.

Full text and official record on Congress.gov

Sponsors

• Jefferson Van Drew Republican sponsor
• 2 cosponsors