PAW Act of 2025

This bill amends the Internal Revenue Code to expand the definition of "surviving spouse" for tax purposes. It changes the eligibility period from two to five taxable years after a spouse's death, allowing more time for widows or widowers to file taxes as a surviving spouse. This directly affects individuals who lost a spouse and need to claim spousal tax benefits. The change applies to tax returns filed for years beginning after December 31, 2024.