H.R. 9861 — Veteran’s Surviving Spouse Parity Act of 2026

This section expands the 3-year ownership look-back exception for qualified mortgage bonds to treat certain spouses and surviving spouses of veterans as veterans under title 38, United States Code. It requires the Treasury Secretary, in consultation with the Secretary of Veterans Affairs, to issue guidance on veteran determinations for bond and mortgage credit certificate issuers, including rules on remarriage for surviving spouses, and applies to bonds and certificates issued after December 31, 2026.