PAW Act of 2025

119 HR 5669 IH: Protect American Widows Act of 2025 U.S. House of Representatives 2025-09-30 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 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. 1. Short title This Act may be cited as the Protect American Widows Act of 2025 or the PAW Act of 2025 . 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.