Elimination of head of household filing status

(a) In general Section 1 of the Internal Revenue Code of 1986 is amended— (1) by striking subsection (b), (2) in subsection (c)— (A) in the heading, by striking and heads of households, and (B) by striking or the head of a household as defined in section 2(b), (3) in subsection (f), by striking (b), each place it appears, (4) in subsection (i)— (A) in paragraph (1)— (i) in subparagraph (A)(i), by striking (b),, (ii) in subparagraph (B)— (I) in clause (i), by adding and at the end, (II) by striking clause (ii), and (III) by redesignating clause (iii) as clause (ii), and (iii) in subparagraph (C), by striking subparagraph (B)(iii) and inserting subparagraph (B)(ii), (B) in paragraph (2), by striking (b),, and (C) in paragraph (3)— (i) in subparagraph (A), by striking (b),, (ii) in subparagraph (B)— (I) by striking clause (ii), and (II) by redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and (iii) in subparagraph (C), by striking clauses (i), (ii), and (iii) and inserting clauses (i) and (ii), and (5) in subsection (j)— (A) in paragraph (2)— (i) by striking subparagraph (B), and (ii) in subparagraph (C), by striking and heads of households in the heading, (B) in paragraph (3)(B)(ii), by striking or head of household, and (C) in paragraph (5)(B)— (i) in clause (i)— (I) by striking subclause (II), and (II) by redesignating subclauses (III) and (IV) as subclauses (II) and (III), respectively, and (ii) in clause (ii)— (I) by striking subclause (II), and (II) by redesignating subclauses (III) and (IV) as subclauses (II) and (III), respectively. (b) Conforming amendments (1) Section 25B(b)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (2) Other returns In the case of any taxpayer not described in paragraph (1), the applicable percentage shall be determined under paragraph (1) except that such paragraph shall be applied by substituting for each dollar amount therein (as adjusted under paragraph (3)) a dollar amount equal to 50 percent of such dollar amount.. (2) Section 25E(b)(2) of such Code is amended— (A) in subparagraph (A), by adding and at the end, and (B) by striking subparagraphs (B) and (C) and inserting the following: (B) in the case of a taxpayer not described in subparagraph (A), $75,000.. (3) Section 30D(f)(10)(B) of such Code is amended— (A) in clause (i), by adding and at the end, and (B) by striking clauses (ii) and (iii) and inserting the following: (ii) in the case of a taxpayer not described in clause (i), $150,000.. (4) Section 36B(b)(3)(B)(ii)(I)(aa) of such Code is amended by striking and heads of households. (5) Section 63(c) of such Code is amended— (A) in paragraph (2)— (i) in subparagraph (A)(ii), by adding or at the end, (ii) by striking subparagraph (B), and (iii) by redesignating subparagraph (C) as subparagraph (B), (B) in paragraph (4), by striking, (2)(C), each place it appears, and (C) in paragraph (7)— (i) by striking subparagraph (A) and inserting the following: (A) Increase in standard deduction Paragraph (2)(B) shall be applied by substituting $12,000 for $3,000., and (ii) in subparagraph (B)— (I) in clause (i), by striking paragraphs (2)(B) and (2)(C) and inserting paragraph (2)(B), and (II) in clause (ii), by striking $18,000 and $12,000 amounts and inserting $12,000 amount. (6) Section 68(b) of such Code is amended— (A) in paragraph (1)— (i) by striking subparagraph (B), (ii) in subparagraph (C), by striking or head of household, and (iii) by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively, and (B) in paragraph (2), by striking subparagraphs (A), (B), and (C) and inserting subparagraphs (A) and (B). (7) Section 904(b)(3)(E)(i)(I) of such Code is amended by striking (b),. (8) Section 6012(a)(1) of such Code is amended— (A) in subparagraph (A)— (i) in clause (i), by striking is not a head of a household (as defined in section 2(b)),, (ii) by striking clause (ii), (iii) by redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and (iv) in the flush text at the end, by striking Clause (iv) and inserting Clause (iii), and (B) in subparagraph (B)— (i) by striking clause (i), (ii), or (iii) and inserting clause (i) or (ii), and (ii) by striking clause (iv) and inserting clause (iii). (9) Section 6433(b)(3)(B) of such Code is amended to read as follows: (B) Other returns In the case of any taxpayer who is not filing a joint return and who is not a surviving spouse (as defined in section 2(a)), the applicable dollar amount and the phaseout range shall be ½ of the amounts applicable under subparagraph (A) (as so adjusted).. (10) Section 6695(g) of such Code is amended to read as follows: (g) Failure To be diligent in determining eligibility for certain tax benefits Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with due diligence requirements imposed by the Secretary by regulations with respect to determining eligibility for, or the amount of, the credit allowable by section 25A(a)(1), 32, or 36C shall pay a penalty of $500 for each such failure.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.