A bill to amend the Internal Revenue Code of 1954 to provide an additional personal exemption for certain elderly individuals whose spouses have died.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide an additional $750 personal tax exemption for a taxpayer: (1) who is between age 60 and 65 ($500 for a taxpayer over 65); (2) whose spouse has died since the taxpayer reached age 55; and (3) who has not remarried.…