The Protect American Widows Act would expand tax benefits for surviving spouses by allowing them to file taxes under the more favorable "surviving spouse" tax status for up to five years after their spouse's death, rather than the current two-year limit. Currently, widows and widowers can use this special filing status—which provides better tax rates and higher standard deductions—for only two years after their spouse passes away; this bill would extend that benefit to five years. The change would affect any individual who has lost a spouse within the previous five years and would apply to tax returns filed for years beginning after December 31, 2024. The legislation does not specify any direct federal costs, though extending the tax benefit would reduce government revenue by providing tax relief to a broader group of surviving spouses over a longer period.
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