This bill expands mortgage benefits for spouses and surviving spouses of military veterans by treating them as veterans under federal tax law. Currently, certain mortgage programs offer special financing advantages to veterans, but these benefits don't automatically extend to their spouses and surviving spouses. The legislation amends tax rules governing qualified mortgage bonds and mortgage credit certificates to include spouses and surviving spouses who meet specific criteria under Veterans Affairs law. The Treasury Department and Veterans Affairs will work together to issue guidance explaining who qualifies and how remarriage affects a surviving spouse's eligibility. The changes take effect for any new mortgage bonds and certificates issued after December 31, 2026.