PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Lawler, Michael [R-NY-17] · R–NY
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Oct 5, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2026-09-24 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Tax Relief for Surviving Spouses Act would change a federal income-tax definition for people whose spouses have died. It would determine surviving-spouse status without regard to dependents, based on whether the spouse died in either of the taxpayer’s two preceding tax years. Other potentially applicable eligibility rules are not reproduced in the supplied text.
This Act may be cited as the Tax Relief for Surviving Spouses Act.
Surviving spouse status determined without regard to dependents
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.
The bill would replace Internal Revenue Code section 2(a)(1). For purposes of Code section 1, the replacement definition would cover a taxpayer whose spouse died in either of the two tax years immediately before the tax year being considered.
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.
The bill would also update a reference in Code section 2(a)(3), changing “paragraph (1)(A)” to “paragraph (1)” to match the revised definition.
(b) Conforming amendment Section 2(a)(3) of such Code is amended by striking paragraph (1)(A) and inserting paragraph (1).
Both proposed amendments would apply to tax years beginning after December 31, 2025.
(c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
The supplied actions snapshot, updated October 5, 2026, records introduction in the House and referral to the House Committee on Ways and Means on September 24, 2026.
Source snapshot updated 2026-10-05T18:29:01Z. 2026-09-24: Referred to the House Committee on Ways and Means. 2026-09-24: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-09-24. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not establish absence in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out or preferential exception was identified in the complete supplied introduced text. The bill's ordinary coverage of its intended beneficiary population does not itself warrant a finding. This conclusion is limited to that version.
Full text preserved for this analysis. Legislative record snapshot: Oct 5, 2026. How PlainBill uses AI