PAW Act of 2024

Bill: 118-hr-7830
Sponsor: full_name: Rep. Van Drew, Jefferson [R-NJ-2]
Introduced: 2024-03-26
Policy area: Taxation
Latest action: action_date: 2024-03-26
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2024-03-26
action_desc: Introduced in House
text: <p><strong>Protect American Widows Act of 2024 or the PAW Act of 2024</strong></p><p>This bill redefines <em>surviving spouse</em> for purposes of the applicable filing status of such individuals. It expands from two to five years amount of time a spouse must survive a deceased spouse in order to qualify for joint filing status as a married taxpayer.&nbsp; &nbsp;</p>

tv_txt: I 118th CONGRESS 2d Session H. R. 7830 IN THE HOUSE OF REPRESENTATIVES March 26, 2024 Mr. Van Drew introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to expand the surviving spouse filing status to individuals whose spouses have died within the last five taxable years.

1. Short title This Act may be cited as the Protect American Widows Act of 2024 or the PAW Act of 2024 . 2. Surviving spouse definition expanded (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, 2023.