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HR5669119th CongressWALLET

PAW Act of 2025

Sponsored By: Representative Van Drew, Jefferson [R-NJ-2]

Introduced

Summary

Expands the surviving spouse filing window from two taxable years to five. The Protect American Widows Act of 2025 would change the Internal Revenue Code to let more surviving spouses qualify for the surviving spouse filing status by extending the look-back period from two taxable years to five taxable years. The amendment would apply to returns for taxable years beginning after December 31, 2024. This could allow more widows and widowers to keep the more favorable married filing tax treatment for a longer time.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

More years to file as surviving spouse

This bill would let qualifying surviving spouses file with that status for up to five years after a spouse dies, instead of two. You would still need to meet current rules, like having a dependent child and paying over half the home's costs. This could lower your tax bill by using married rates and a larger standard deduction. The change would apply to tax returns for taxable years beginning after December 31, 2024.

Sponsors & CoSponsors

Sponsor

Van Drew, Jefferson [R-NJ-2]

NJ • R

Cosponsors

  • Rep. Hageman, Harriet M. [R-WY-At Large]

    WY • R

    Sponsored 9/30/2025

  • Rep. Gosar, Paul A. [R-AZ-9]

    AZ • R

    Sponsored 9/30/2025

Roll Call Votes

No roll call votes available for this bill.

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