The Tax Relief for Surviving Spouses Act would change how the federal government determines whether a widow or widower qualifies for the favorable "surviving spouse" tax filing status. Currently, to claim this status, a surviving spouse must meet certain conditions including having dependent children. This bill removes the dependent children requirement, allowing surviving spouses to claim the status based solely on the fact that their spouse died within the previous two tax years. The change would apply to tax years beginning after December 31, 2025, meaning it would first affect the 2026 tax filing season. The bill would primarily benefit widows and widowers without children or with adult children who can no longer be claimed as dependents, potentially allowing them access to more favorable tax brackets and deductions.