Tax Relief for Surviving Spouses Act

This bill changes the federal tax law definition of a "surviving spouse" for income tax filing purposes. Under the bill, a taxpayer would qualify as a surviving spouse if their spouse died during either of the two tax years just before the current tax year. The bill removes the requirement that the taxpayer have a dependent child to qualify for this status. The change would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Michael Lawler Republican sponsor
• 1 cosponsors