Veteran’s Surviving Spouse Parity Act of 2026 amends the Internal Revenue Code to treat certain spouses and surviving spouses of military veterans as.

The Veteran’s Surviving Spouse Parity Act of 2026 amends the Internal Revenue Code 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. This change aims to provide parity in tax treatment for these individuals, ensuring they are recognized as veterans under specific tax provisions. The amendment applies to bonds and mortgage credit certificates issued after December 31, 2026.

Veteran’s Surviving Spouse Parity Act of 2026 amends the Internal Revenue Code to treat certain spouses and surviving spouses of military veterans as.

The Veteran’s Surviving Spouse Parity Act of 2026 amends the Internal Revenue Code 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. This change aims to provide parity in tax treatment for these individuals, ensuring they are recognized as veterans under specific tax provisions. The amendment applies to bonds and mortgage credit certificates issued after December 31, 2026.