Veterans' Small Business Opportunity Act of 2012 - Treats the surviving spouse of a service-disabled veteran who acquires the ownership interest in a small business of the deceased veteran as such veteran, for purposes of eligibility for Department of Veterans Affairs (VA) service-disabled small business contracting goals and preferences, for a period of: (1) 10 years after the veteran's death, if such veteran was either 100% disabled or died from a service-connected disability; or (2) 3 years after such death, if the veteran was less than 100% disabled and did not die from a service-connected disability.