INSIGHTi
FEMA Funeral Assistance for COVID-19
January 25, 2021
The Consolidated Appropriations Act, 2021 mandated that the Federal Emergency Management Agency
(FEMA) provide Funeral Assistance for deaths associated with the Coronavirus Disease 2019 (COVID-
19) pandemic and appropriated funding to the Disaster Relief Fund (DRF) for such purposes. This Insight
discusses these provisions, and provides an overview of FEMA Funeral Assistance, including eligible
expenses, considerations for determining award amounts, and applicant eligibility criteria per FEMA’s
guidance.
FEMA IA for the COVID-19 Pandemic
Funeral Assistance is a form of Other Needs Assistance (ONA) that is available when the Individuals and
Households Program (IHP)—a type of Individual Assistance (IA)—is authorized. FEMA provides various
forms of assistance when authorized by the President pursuant to a presidential declaration of emergency
or major disaster under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford
Act; 42 U.S.C. §§5121 et seq.). In response to the COVID-19 pandemic, former President Donald J.
Trump issued a nationwide emergency declaration under Stafford Act Section 501(b), and subsequently,
between the end of March and early May 2020, approved major disaster declaration requests for 50 states,
5 territories, the District of Columbia, and the Seminole Tribe of Florida under Stafford Act Section 401.
The only forms of IA authorized pursuant to these major disaster declarations were Crisis Counseling
Assistance (CCP) and Lost Wages Assistance (LWA) (a form of ONA). All jurisdictions that received
major disaster declarations were authorized to provide CCP with the exceptions of American Samoa, the
Commonwealth of the Northern Mariana Islands, and the Seminole Tribe of Florida. These CCP requests
were still under review as of December 7, 2020. Only South Dakota and American Samoa did not
participate in the LWA program.
Although many governors requested IHP assistance for the COVID-19 pandemic and some Members of
Congress called upon FEMA to provide it, IHP assistance has not been authorized for any of the COVID-
19 pandemic declarations. Requests for additional forms of IA were still under review as of January 25,
2021.
Congress, through the Consolidated Appropriations Act, 2021, authorized the provision of Funeral
Assistance for the COVID-19 declarations. Authorizing additional forms of assistance in this way is
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uncommon (CRS found few examples of legislation mandating the provision of specific types of FEMA
assistance).
Funeral Assistance for the COVID-19 Pandemic
Title II of Division M of the Consolidated Appropriations Act, 2021 appropriated an additional
$2,000,000,000 to the DRF to carry out the work of Section 201 of Title II, which requires FEMA to
provide Funeral Assistance through the IHP for the presidential Stafford Act declarations of emergency
issued on March 13, 2020, and subsequent major disaster declarations associated with the COVID-19
pandemic. It provides reimbursements for such expenses incurred through December 31, 2020, at a 100%
federal cost share.
The Funeral Assistance provided through the Consolidated Appropriations Act, 2021, has a more limited
period of assistance than the IHP usually does. IHP assistance is usually provided for up to 18 months
following a declaration (unless extended by FEMA), which, if authorized for the COVID-19 declarations,
would run until around the end of September to early November 2021. This Funeral Assistance, however,
is only available for expenses incurred through December 31, 2020.
Additionally, although the federal cost share for ONA is set at 75% in statute, Congress has the ability to
adjust the federal cost share of ONA through legislation, as was done in this case.
According to FEMA, the agency is currently “reviewing the legislation [Consolidated Appropriations Act,
2021] and evaluating potential options for implementation.”
Eligible Expenses
FEMA provides Funeral Assistance for disaster-caused funeral expenses. Not all of the expenses
associated with the death of a household member are eligible for Funeral Assistance. FEMA’s guidance
lists eligible expenses associated with interment or reinterment, which include:
remains transfer;
caskets/urns;
burial plots/cremation niches;
markers/headstones; and
additional state/local/territorial/tribal (SLTT) government mandated expenses.
Eligible interment expenses include:
transportation to identify the deceased (up to two people), if required by SLTT
authorities;
interment;
funeral services;
clergy/officiant services; and
death certificate costs (up to five).
Eligible reinterment expenses include:
reinterment;
funeral services (with limitations); and
the cost of identifying disinterred remains.
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Ineligible expenses include costs associated with:
obituaries;
flowers;
printed materials (e.g., programs);
catering;
transporting people to funeral services or interment/reinterment sites; and
gratuities.
Determining Award Amounts
Eligible applicants may receive different Funeral Assistance award amounts. Considerations relevant to
the amount of assistance eligible individuals and households may receive include:
the state-set maximum amount of Funeral Assistance that may be awarded per death or
per household. This is set by the state in its “ONA Administrative Option Selection” form
(the amount of assistance an individual or household may be eligible to receive for all
types of ONA for a single emergency or major disaster is capped at $35,500 for FY2020);
and
funeral expenses covered by other sources (e.g., burial insurance), and financial
assistance provided by voluntary agencies, government programs/agencies, or other
entities.
Not every applicant will necessarily receive the maximum Funeral Assistance award amount. An
applicant’s award amount will depend on their unmet needs (the remaining dollar amount based on the
cost of the eligible expenses they incurred or will incur minus any insurance or assistance from other
sources, up to the maximum award amount for Funeral Assistance set by the state). Applicants may appeal
FEMA award decisions.
Applicant Eligibility Criteria
Individuals and households may apply for Funeral Assistance if they meet the general IHP eligibility
criteria and the criteria for Funeral Assistance.
To receive any IHP assistance, an applicant must be a U.S. citizen, non-citizen national, or qualified alien,
and must have disaster-caused needs and necessary expenses that are not covered by insurance or other
assistance. FEMA must also be able to verify their identity. In addition, to receive Funeral Assistance, an
applicant must provide:
official documentation directly or indirectly attributing the death to the declared disaster
(e.g., an official death certificate);
receipts or verifiable estimates indicating the applicant incurred or will incur eligible
expenses; and
documentation of burial insurance and financial assistance from other sources.
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Author Information
Elizabeth M. Webster
Analyst in Emergency Management and Disaster
Recovery
Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan shared staff
to congressional committees and Members of Congress. It operates solely at the behest of and under the direction of
Congress. Information in a CRS Report should not be relied upon for purposes other than public understanding of
information that has been provided by CRS to Members of Congress in connection with CRS’s institutional role.
CRS Reports, as a work of the United States Government, are not subject to copyright protection in the United
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as a CRS Report may include copyrighted images or material from a third party, you may need to obtain the
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