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

Redefines "surviving spouse" and "head of household" under the Internal Revenue Code to include otherwise qualified individuals who maintain households for dependent family members other than at their own homes. Extends the new definitions retroactively to taxable years beginning after 1968, with a provision for refunds or credits of resulting overpayments.