Tax Relief for Surviving Spouses Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10573 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                               H. R. 10573

   To amend the Internal Revenue Code of 1986 to determine surviving 
        spouse status without regard to any dependent children.

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                    IN THE HOUSE OF REPRESENTATIVES

                           September 24, 2026

 Mr. Lawler (for himself and Mr. Gottheimer) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
   To amend the Internal Revenue Code of 1986 to determine surviving 
        spouse status without regard to any dependent children.

    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 ``Tax Relief for Surviving Spouses 
Act''.

SEC. 2. SURVIVING SPOUSE STATUS DETERMINED WITHOUT REGARD TO 
              DEPENDENTS.

    (a) In General.--Section 2(a)(1) of the Internal Revenue Code of 
1986 is amended to read as follows:
            ``(1) In general.--For purposes of section 1, the term 
        `surviving spouse' means a taxpayer whose spouse died during 
        either of the taxpayer's two taxable years immediately 
        preceding the taxable year.''.
    (b) Conforming Amendment.--Section 2(a)(3) of such Code is amended 
by striking ``paragraph (1)(A)'' and inserting ``paragraph (1)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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