H.R. 5669

119th CONGRESS 1st Session

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.

IN THE HOUSE OF REPRESENTATIVES · September 30, 2025 · Sponsor: Mr. Van Drew · Committee: Committee on Ways and Means

Table of contents

• H.R. 5669
  • SEC. 1. Short title
  • SEC. 2. Surviving spouse definition expanded

SEC. 1. Short title

• This Act may be cited as the or the .

SEC. 2. Surviving spouse definition expanded

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by striking two taxable yearsand inserting five taxable years. Section 2(a)(1)(A)
• (b) Effective date
  • The amendments made by this section shall apply to returns filed for taxable years beginning after December 31, 2024.