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H.R. 9861

U.S. House•In House Committee

Summary

H.R. 9861, the Veteran’s Surviving Spouse Parity Act of 2026, was introduced in the House on Jul 22, 2026 by Rep. Gwen Moore (D) with 1 co-sponsor. It was referred to Ways And Means, and last saw action on Jul 22, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 9861 has 1 co-sponsor.

hb9861/introduced-in-house.txt
119 HR 9861 IH: Veteran’s Surviving Spouse Parity Act of 2026
 U.S. House of Representatives
 2026-07-22
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 9861  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.
1.
Short title
This Act may be cited as the   Veteran’s Surviving Spouse Parity Act of 2026  .
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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-07-22
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

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.

Sponsors

Rep. Gwen Moore (D) sponsors H.R. 9861, and 1 member has co-sponsored it from the day it was introduced.

Committees

H.R. 9861 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jul 22, 2026 · 1,160 Bills

Actions

H.R. 9861 has taken 2 actions since Jul 22, 2026.

ChamberAction
Jul 22, 2026
House
Introduced in House
Jul 22, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 9861 has not gone to a roll call.

Titles

H.R. 9861 goes by 3 titles, 1 of them short titles.

  • Veteran’s Surviving Spouse Parity Act of 2026 — Display Title
  • Veteran’s Surviving Spouse Parity Act of 2026 — Short Title(s) as Introduced
  • 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. — Official Title as Introduced

Classification

The Congressional Research Service files H.R. 9861 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 9861’s is Taxation.

hr9861/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 9861, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 120 (Wednesday, July 22, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. MOORE of Wisconsin:H.R. 9861.Congress has the power to enact this legislation pursuantto the following:The Congress enacts this bill pursuant to Sections 7 & 8 ofArticle I of the United States Constitution and Amendment XVIof the United States Constitution.[Page H5177]

Source: congress.gov · legiscan.com