Tax Relief for Surviving Spouses Act
Removes the dependent-child condition from the tax-law definition of a surviving spouse and sets a two-year window after a spouse’s death.
In the House Ways and Means Committee since Sept. 24, 2026, 14 days after it was introduced. Most bills never leave committee.
- INTRODUCEDINTROSEP 24, 2026
- COMMITTEECOMM.IN COMMITTEE
- HOUSEHOUSE—
- SENATESENATE—
- LAWLAW—
What the bill would do, and why it matters
Federal tax law defines who qualifies as a surviving spouse for tax purposes. The bill would remove the dependent-child condition and define a surviving spouse as a taxpayer whose spouse died during either of the two preceding tax years. The change would apply to tax years beginning after December 31, 2025.
- INTRODUCED ONLY This bill has been introduced and possibly referred to a committee, but it has not passed any vote. Most introduced bills never become law — they die in committee without a hearing.
- DATA NOTE No Congressional Research Service summary was available.
- Remove the dependent-child condition
For purposes of federal income tax rates, the bill would define a surviving spouse without requiring the taxpayer to have dependent children.
- Set a two-year eligibility window
A taxpayer would meet the definition if their spouse died during either of the two tax years immediately before the current tax year.
- Apply the change to future tax years
The new definition would apply to tax years beginning after December 31, 2025.
The practical change is that dependent children would no longer determine whether a recently widowed taxpayer meets this tax-law definition. That would change which taxpayers qualify for the surviving-spouse treatment tied to the definition.
Written from the bill text.
The path it took, step by step
- IntroducedSEP 24, 2026HOUSESEP 24, 2026By Rep. Lawler with 1 original cosponsorReferred to Ways and Means
- SAME DAYNOWHouse committeeSEP 24, 2026WAYS & MEANS NOWSEP 24, 2026In committee for 14 daysNo hearing yet
- 14 DAYS SO FARPassed the House—HOUSE FLOOR—Not scheduled
- Senate committee—SENATE—
- Passed the Senate—SENATE FLOOR—Not scheduled
- Resolve differencesONLY IF NEEDEDBOTH CHAMBERSONLY IF NEEDEDSkipped if the other chamber passes the same text
- Signed into law—PRESIDENT—10 days to sign or veto
- SEP 242026SEP 24, 2026REFERREDHOUSEReferred to the House Committee on Ways and Means.
- SEP 242026SEP 24, 2026INTRODUCEDHOUSEIntroduced in House
At day 14, this bill is already older than 3% of the laws passed this Congress were when they were signed.
Where your members stand on it
Support from one state
Plus the sponsor, a Republican. Every cosponsor is from one party.
Plus the sponsor, a Republican. Every cosponsor is from one party.
Rep. Lawler’s record: sponsored 127 bills this Congress. 7 passed the House; 0 became law.
- Josh GottheimerD-NJ-5ORIGINAL
What readers think
Discussion
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