[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7830 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7830

  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

                             March 26, 2024

 Mr. Van Drew 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 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 
2024'' or the ``PAW Act of 2024''.

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, 
2023.
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