A bill to amend section 2 of the Internal Revenue Code of 1954 (relating to definitions of surviving spouse and head of household).

[AI summary unavailable — showing source text] Broadens the definition of "head of household" under the Internal Revenue Code to include the maintaining by the taxpayer of a household which constitutes the principal place of abode of the taxpayer's father, mother, son, stepson, daughter, or stepdaughter. (Amends 26 U.S.C. 2 (b) (1) (B))…