119 HR 9861 IH: Veteran’s Surviving Spouse Parity Act of 2026 U.S. House of Representatives 2026-07-22 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS2d SessionH. R. 9861IN THE HOUSE OF REPRESENTATIVESJuly 22, 2026Ms. Moore of Wisconsin (for herself and Mr. Yakym) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to treat certain spouses and surviving spouses of military veterans as veterans for purposes of the exception to the 3-year ownership look-back limitation for qualified mortgage bonds and mortgage credit certificates.

1.

Short title

This Act may be cited as the Veteran’s Surviving Spouse Parity Act of 2026.

2.

Certain spouses and surviving spouses of veterans treated as veterans for purposes of 3-year ownership look-back exception for qualified mortgage bonds and mortgage credit certificates

(a)

In general

Section 143(d)(2)(D) of the Internal Revenue Code of 1986 is amended by inserting after United States Code the following: , and including any spouse who under section 3701(b)(3) of such title, or surviving spouse who under paragraph (2) or (6) of section 3701(b) of such title, is treated as a veteran. (b)

Cross-Reference

For corresponding provisions relating to mortgage credit certificates, see section 25(c)(2)(A) of such Code. (c)

Guidance

The Secretary of the Treasury, in consultation with the Secretary of Veterans Affairs, shall issue guidance to assist issuers of bonds, and programs that issue mortgage credit certificates (as defined in section 25(c)(1) of such Code), in making determinations as to who constitutes a veteran for purposes of section 143(d)(2)(D) of such Code, including guidance with respect to spouses and surviving spouses and any rules with respect to remarriage that apply to surviving spouses for purposes of section 3701(b) of title 38, United States Code. (d)

Effective date

The amendment made by this section shall apply to bonds and mortgage credit certificates (as so defined) issued after December 31, 2026.