This bill amends the Internal Revenue Code of 1986 to expand eligibility for certain housing benefits, specifically treating spouses and surviving spouses of military veterans as veterans themselves. This change applies to the exception from the 3-year ownership look-back limitation, which typically restricts access to certain homeownership assistance programs. By extending this veteran status, the bill enables these individuals to qualify for qualified mortgage bonds and mortgage credit certificates without the prior homeownership restriction. The Treasury Secretary, in consultation with the Secretary of Veterans Affairs, is mandated to issue guidance for bond and certificate issuers, including specific rules concerning remarriage for surviving spouses. This amendment will become effective for bonds and mortgage credit certificates issued after December 31, 2026.