The main purpose of this legislation, known as the "Time to Heal Act," is to provide financial relief to individuals who have lost their spouses. Specifically, it aims to allow these individuals to benefit from the same tax exclusion on profits from the sale of their primary home as married couples currently do. This change is intended to ease the financial burden on widowed individuals, regardless of how long it has been since their spouse's death. Key provisions of the Act include a significant change to the tax code regarding the sale of a principal residence.