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119th CongressH. R. 5669

Introduced in House

PAW Act of 2025

SEC. 1. SHORT TITLETrack this section →

This Act may be cited as the Protect American Widows Act of 2025 or the PAW Act of 2025.

SEC. 2. SURVIVING SPOUSE DEFINITION EXPANDEDTrack this section →

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

•HR 5669 IHText from GovInfo