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119-hr-10573119th CongressWALLET
Tax Relief for Surviving Spouses Act
Sponsored By: Representative Lawler, Michael [R-NY-17]
Introduced
Summary
This bill would redefine who counts as a "surviving spouse" for individual income tax purposes by removing any dependency-child requirement and basing eligibility only on whether the spouse died within the prior two taxable years. The change applies to individual tax provisions that use the surviving-spouse status.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Easier surviving spouse filing status
This bill would change who counts as a "surviving spouse" for individual income tax filing. You would qualify if your spouse died in either of the two tax years before the current tax year. That determination would be made without regard to whether you have dependents. The change would apply to taxable years beginning after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Lawler, Michael [R-NY-17]
NY • R
Cosponsors
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Sponsored 9/24/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov