Veteran’s Surviving Spouse Parity Act of 2026

The Veteran's Surviving Spouse Parity Act of 2026 expands eligibility for specific mortgage tax benefits to include spouses and surviving spouses of veterans who are legally treated as veterans themselves. This change allows these individuals to qualify for the three-year ownership look-back exception when purchasing qualified mortgage bonds or using mortgage credit certificates. To support this, the Department of the Treasury will work with the Department of Veterans Affairs to issue clear guidance on how to determine veteran status for these programs, including rules regarding remarriage. The new provisions will take effect for any bonds or certificates issued after December 31, 2026.