WASHINGTON D.C.- Congressman Mike Lawler (R, NY-17) has introduced legislation that would expand federal tax relief available to widows and widowers following the death of a spouse.
The Tax Relief for Surviving Spouses Act would allow a surviving spouse to claim the federal “surviving spouse” tax-filing status for up to two years after their spouse’s death, regardless of whether they have a dependent child.
Under current law, the surviving-spouse filing status generally requires the taxpayer to have a dependent child. Lawler said that requirement does not reflect the circumstances of many modern households, including married couples without children or those whose children are adults and no longer dependents.
“Losing a spouse is an unimaginable loss,” Lawler said in announcing the legislation. He called the proposal a “small, targeted fix” intended to provide financial relief to surviving spouses and remove what he described as an arbitrary distinction in the tax code.
The bill would amend Section 2(a) of the Internal Revenue Code to make the change.
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