I know this is a stupid question....but....

Original loan was in husband and wife's names secured by their home. Now we are refinancing the loan, but only in the husband's name. Is this still a refinance even though we only have one of the borrowers now?

Yes, you only need one borrower that is on both of the loans.

Is that referred to in the GIR?

As far as I know, the GIR only states that the loan must be to the same borrower (singular) vs. borrowers. I remember getting more info on this, either from HMDA Help or a FAQ - I'll see if I can find them.