Section 1. Short title
This Act may be cited as the Protect American Widows Act of 2024 or the PAW Act of 2024.
(a) In general
Section 2(a)(1)(A) of the Internal Revenue Code of 1986 is amended by striking two taxable years and inserting five taxable years.
(b) Effective date
The amendments made by this section shall apply to returns filed for taxable years beginning after December 31, 2023.