A bill to amend the Internal Revenue Code of 1954 to provide that an unmarried individual who maintains a household shall be considered a head of household, without regard to whether the individual has a dependent who is a member of the household.

Amends the Internal Revenue Code to provide that an unmarried individual who maintains a household shall be considered a head of household for income tax rate purposes, without regard to whether the individual has a dependent who is a member of the household.