Section 1. Short title
This Act may be cited as the Veteran’s Surviving Spouse Parity Act of 2026.
(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.