PAW Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5669 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 5669

  To amend the Internal Revenue Code of 1986 to expand the surviving 
spouse filing status to individuals whose spouses have died within the 
                        last five taxable years.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 30, 2025

 Mr. Van Drew (for himself, Ms. Hageman, and Mr. Gosar) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to expand the surviving 
spouse filing status to individuals whose spouses have died within the 
                        last five taxable years.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protect American Widows Act of 
2025'' or the ``PAW Act of 2025''.

SEC. 2. SURVIVING SPOUSE DEFINITION EXPANDED.

    (a) In General.--Section 2(a)(1)(A) of the Internal Revenue Code of 
1986 is amended by striking ``two taxable years'' and inserting ``five 
taxable years''.
    (b) Effective Date.--The amendments made by this section shall 
apply to returns filed for taxable years beginning after December 31, 
2024.
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