A bill to amend the Internal Revenue Code of 1954 to allow all individuals who maintain a household to be treated as a head of household without regard to whether any dependent is a member of such household.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to revise the definition of "head of household" for income tax purposes to provide that all individuals who maintain a household shall be treated as a head of household even if no dependent resides with the taxpayer.…