H.R. 5669
IntroducedPAW Act of 2025
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Full text of the bill
Official source on Congress.gov ↗[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5669 Introduced in House (IH)]
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119th CONGRESS 1st Session H. R. 5669
To amend the Internal Revenue Code of 1986 to expand the surviving spouse filing status to individuals whose spouses have died within the last five taxable years.
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IN THE HOUSE OF REPRESENTATIVES
September 30, 2025
Mr. Van Drew (for himself, Ms. Hageman, and Mr. Gosar) introduced the following bill; which was referred to the Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to expand the surviving spouse filing status to individuals whose spouses have died within the last five taxable years.
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 ``Protect American Widows Act of 2025'' or the ``PAW Act of 2025''.
SEC. 2. SURVIVING SPOUSE DEFINITION EXPANDED.
(a) In General.--Section 2(a)(1)(A) of the Internal Revenue Code of 1986 is amended by striking ``two taxable years'' and inserting ``five taxable years''.
(b) Effective Date.--The amendments made by this section shall apply to returns filed for taxable years beginning after December 31, 2024. <all>