PAW Act of 2025
Sponsored By: Representative Van Drew
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
NJ • R
Cosponsors
Hageman
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.
View on Congress.gov