H.R. 10573 — Introduced in House

I 119th CONGRESS 2d Session H. R. 10573 IN THE HOUSE OF REPRESENTATIVES September 24, 2026Mr. Lawler (for himself and Mr. Gottheimer) 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 determine surviving spouse status without regard to any dependent children. 1. Short title This Act may be cited as the Tax Relief for Surviving Spouses Act. 2. Surviving spouse status determined without regard to dependents (a) In general Section 2(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1) In general For purposes of section 1, the term surviving spouse means a taxpayer whose spouse died during either of the taxpayer’s two taxable years immediately preceding the taxable year. . (b) Conforming amendment Section 2(a)(3) of such Code is amended by striking paragraph (1)(A) and inserting paragraph (1). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.