Surviving spouse status determined without regard to dependents

(a) In general Section 2(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1) In general For purposes of section 1, the term surviving spouse means a taxpayer whose spouse died during either of the taxpayer’s two taxable years immediately preceding the taxable year.. (b) Conforming amendment Section 2(a)(3) of such Code is amended by striking paragraph (1)(A) and inserting paragraph (1). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.