Amends the Internal Revenue Code to redefine "surviving spouse" status for tax purposes.

The bill amends the Internal Revenue Code of 1986 to redefine "surviving spouse" status for tax purposes. It specifies that a taxpayer qualifies as a surviving spouse if their spouse died during either of the taxpayer's two taxable years immediately preceding the taxable year, without considering any dependent children. This change applies to taxable years beginning after December 31, 2025.

Amends the Internal Revenue Code to redefine "surviving spouse" status for tax purposes.

The bill amends the Internal Revenue Code of 1986 to redefine "surviving spouse" status for tax purposes. It specifies that a taxpayer qualifies as a surviving spouse if their spouse died during either of the taxpayer's two taxable years immediately preceding the taxable year, without considering any dependent children. This change applies to taxable years beginning after December 31, 2025.