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

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))