U.S. Congress legislation · 119th Congress
HB9861: Veteran’s Surviving Spouse Parity Act of 2026
Status: In committee, July 22, 2026
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.
What the bill says
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.
From the introduced text, July 22, 2026:
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. SECTION 1. Short title This Act may be cited as the Veteran's Surviving Spouse Parity Act of 2026 . SECTION 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 …
Sponsors
- Gwen Moore (D, HD-004) · primary sponsor
- Rudolph Yakym III (R, HD-IN-2)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB9861?
- HB9861 is a bill in Congress (119th Congress): Veteran’s Surviving Spouse Parity Act of 2026.
- What does HB9861 do?
- In its own words: 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.
- What is the status of HB9861?
- In committee as of July 22, 2026. Latest action: Referred to the House Committee on Ways and Means. (July 22, 2026).
- Who sponsored HB9861?
- Gwen Moore (D, HD-004), with 1 co-sponsor.
- Where is the official record for HB9861?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/9861
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.