HR10573Referred to Committee

Tax Relief for Surviving Spouses Act

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2026-09-24
Introduced
1
Cosponsors
HR
ⓘ
Type

Sponsor

Michael Lawler
Michael Lawler
Republican · NY · Representative
Votes with party: 92.1% (661 recorded votes)
Top industries funding sponsor:
  • Abortion Rights$3k

Full profile: /officials/L000599

Source: Congress.gov · FEC

Cosponsors (1)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2026-09-24

Source: Congress.gov

Committee Activity

Currently in

Plain-English Summary

Plain-English summary pending. Introduced on 2026-09-24. Check back soon — summaries are generated as bills progress through Congress.

Subjects

Taxation

Full Bill Text

Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.

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