Press Releases
Lawler Introduces Legislation to Update Tax Code for Widows and Widowers
Washington, D.C. ,
September 25, 2026
Washington, D.C. – 9/25/26… This week, Congressman Mike Lawler (NY-17) introduced the Tax Relief for Surviving Spouses Act, legislation that would update the federal tax code so widows or widowers can claim surviving spouse status for up to two years after their spouse’s death, regardless of whether they have a dependent child.
Under Internal Revenue Code Section 2(a), only surviving‑spouse filing status requires that the widow or widower have a dependent child, which does not always reflect in modern household structures. Many married couples have no children, adult children, or children who are no longer dependents, yet the financial disruption of losing a spouse is the same. “Losing a spouse is an unimaginable loss, and I believe we should be doing everything we can to make the aftermath of a tragedy as manageable as possible for the American people. This small, targeted fix will deliver meaningful relief that eliminates an arbitrary distinction which has no connection to the financial need of a widow or widower,” said Congressman Mike Lawler. "No one should get hit with a bigger tax bill just because they lost their husband or wife. But, that's exactly what our current tax code does to surviving spouses who don't have a child at home — pushing them into higher single-filer rates at the most financially fragile moment of their lives," said Congressman Josh Gottheimer (NJ-5). "Our bipartisan bill ends this unfair 'widow's penalty' and gives every recent widow and widower the breathing room they need. This is commonsense, and it's long overdue.”
Full text of the bill can be found HERE. |