(a) In general.
Section 2(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
Text this section adds to the law
(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.