The purpose of this legislation, known as the Veteran's Surviving Spouse Parity Act of 2026, is to amend the Internal Revenue Code to provide certain benefits to spouses and surviving spouses of military veterans. Specifically, it aims to treat these individuals as veterans for the purpose of qualifying for certain mortgage-related financial assistance. Key provisions of this legislation include a change to the existing rules regarding the ownership look-back period for qualified mortgage bonds and mortgage credit certificates.