A Republican bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is known as the Tax Relief for Surviving Spouses Act. It was introduced in the House of Representatives on September 24, 2026. The legislation amends the Internal Revenue Code of 1986. Its main purpose is to determine surviving spouse status without regard to any dependent children. These changes apply to taxable years beginning after December 31, 2025.
Yes· 3 of 4
- Scored +5
Does this cut taxes for middle-income families?
The bill updates the definition of a surviving spouse for tax purposes without regard to dependent children, potentially lowering tax burdens for qualifying individuals.
- Scored +4
Would people over 65 be better off under this?
Older individuals who lose a spouse may benefit from the expanded surviving spouse tax status regardless of having dependent children.
- Scored +4
Would households on low incomes be better off under this?
Low-income surviving spouses without dependent children gain access to favorable tax filing status under the bill.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Section 2: This section updates how a surviving spouse is defined by stating that the term means a taxpayer whose spouse died during either of the taxpayer's two taxable years immediately preceding the taxable year. This could benefit individuals by removing the requirement to have a dependent child to qualify for this status.
Potential Negative Impacts for People
- No Negative Impacts Identified: Based strictly on the text provided, there are no specific sections or provisions that outline negative consequences or burdens for individuals or groups of people.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Low-income surviving spouses without dependent children gain access to favorable tax filing status under the bill. Would middle-income households be better off under this? — Middle-class surviving spouses benefit from tax relief provisions regardless of dependent children. Would people over 65 be better off under this? — Older individuals who lose a spouse may benefit from the expanded surviving spouse tax status regardless of having dependent children.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill updates the definition of a surviving spouse for tax purposes without regard to dependent children, potentially lowering tax burdens for qualifying individuals.
- 9/24/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Josh GottheimerDemocrat · New Jersey