A bill to amend the Internal Revenue Code of 1954 to extend the head of household benefits to unremarried widows and widowers, and individuals who have attained age 35 and who have never been married or who have been separated or divorced for 1 year or more, who maintain their own households.

[AI summary unavailable — showing source text] Extends the head of household benefits under the Internal Revenue Code to unremarried widows and widowers; and individuals who have attained age 35 and who have never been married or who have been separated or divorced for 1 year or more, who maintain their own households. (Amends 26 USC 1 (b) (2))…