This bill proposes to expand the eligibility period for the surviving spouse tax filing status. Currently, individuals can claim this status for two taxable years following their spouse's death, provided they meet other requirements, such as maintaining a household for a dependent child. The legislation amends Section 2(a)(1)(A) of the Internal Revenue Code of 1986 to extend this period from two to five taxable years . This change would allow eligible individuals to benefit from the surviving spouse filing status, which typically offers a lower tax rate and higher standard deduction than single filing status, for an additional three years. The amendments are set to apply to tax returns filed for taxable years beginning after December 31, 2024, providing extended tax relief to qualifying individuals.