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 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.