US Codex
Bill
Notes

Protect American Widows Act of 2025

H.R. 5669 · 119th Congress · Sep 30, 2025 · Lineage

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.

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.