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 definitions of the terms "surviving spouse" and "head of household" for purposes of the income tax imposed under the Internal Revenue Code. Provides that taxpayers may qualify for a refund on the basis of such broadened definitions for taxable years after 1967 by making application within one year of the date of enactment of this Act.…