The main purpose of this legislation is to provide financial relief to individuals who have lost their spouses by extending the time frame during which they can file taxes as a surviving spouse. This change aims to support those who are navigating the challenges of loss and may benefit from the tax advantages associated with this filing status. Key provisions of the legislation include the expansion of the definition of a surviving spouse within the tax code. Previously, individuals could only file as a surviving spouse for two years following the death of their spouse.