I
119th CONGRESS
1st Session
H. R. 5669
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
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.