Govwatch

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9861 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9861

To 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.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             July 22, 2026

   Ms. Moore of Wisconsin (for herself and Mr. Yakym) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
To 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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.
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Veteran’s Surviving Spouse Parity Act of 2026

Full Text
