Department of Veterans Affairs: Burial Benefits and the National Cemetery Administration

Department of Veterans Affairs: Burial Benefits and the National Cemetery Administration

Department of Veterans Affairs: Burial
June 7, 2021
Benefits and the National Cemetery
Heather M. Salazar
Administration
Analyst in Veterans Policy

The Veterans Benefits Administration (VBA) within Department of Veterans Affairs
Tamar B. Breslauer
(VA) provides eligible veterans and their next of kin monetary and non-monetary burial
Senior Research Librarian
benefits upon the veterans’ deaths. Servicemembers and veterans have received non-

monetary burial benefits since the Civil War and monetary burial benefits since World
War I.

Eligible veterans and active-duty servicemembers eligible for burial benefits can be interred in VA national
cemeteries and can receive government-furnished headstones or markers, and in their honor, next of kin can
receive presidential memorial certificates and burial flags. Spouses, minor children, and, under certain conditions,
unmarried adult children may also be buried in national cemeteries. A deceased veteran interred in a private
cemetery may be eligible for a medal ion that can be affixed to a privately purchased headstone.
Monetary burial benefits are partial reimbursements that an eligible veteran’s next of kin can receive for burial
and funeral costs. The amount of the reimbursement depends on the manner of the veteran’s death: whether it was
service-connected or was non-service-connected or occurred in a VA facility.
The National Cemetery Administration (NCA) is responsible for maintaining VA national cemeteries and for
providing grants to states or federal y recognized tribal governments for establishing, expanding, or improving
state, tribal, or territorial veterans cemeteries. The development of national cemeteries began as a result of the
increasing number of Civil War casualties. The National Cemetery Act of 1867, the first major piece of legislation
for national cemeteries, provided funds for, and directives about, national cemeteries. As of March 2021, there are
155 national cemeteries, along with 34 soldiers lots and monument sites, under VA’s jurisdiction. The Department
of the Army oversees Arlington National Cemetery.
This report provides a description of both VA’s monetary and non-monetary burial benefits and NCA’s national
cemeteries. The report addresses topics frequently inquired about by congressional staff and constituents (among
other things), such as:
 Who is eligible and ineligible to receive burial benefits?
 Who can be buried in a national cemetery? Who can be buried in a VA-funded state cemetery?
 How does VA decide to build new or expand existing national cemeteries?
 What legislative measures has Congress introduced to address burial benefits and national
cemeteries?
These issues may be of particular interest to Congress due to the aging of the veteran population; the recent
transfer of 11 cemeteries from the Department of the Army to NCA; and the continuing discussions on expanding
burial and cemetery benefits, addressing Confederate symbols on public land, and determining appropriate
inscriptions and emblems on VA-provided headstones.

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Contents
Introduction ................................................................................................................... 1
Eligibility for Burial Benefits ............................................................................................ 1
Non-Monetary Benefits .............................................................................................. 2
Interment in VA Veterans Cemeteries....................................................................... 5
Interment in a Private Cemetery.............................................................................. 5
Headstones, Medal ions, or Markers........................................................................ 6
Presidential Memorial Certificate............................................................................ 7
Burial Flag .......................................................................................................... 8
Monetary Burial Benefits ............................................................................................ 8
Reimbursement .................................................................................................... 9
Eligibility............................................................................................................ 9
Burial and Plot-Interment Allowance Amount ........................................................... 9
Unclaimed Veterans Remains .................................................................................... 11
Individuals Ineligible for Burial Benefits .......................................................................... 11
Foreign Prisoners of War (POWs) ......................................................................... 12
National Cemetery Administration (NCA) ........................................................................ 13
History of National Cemeteries .................................................................................. 13
VA Urban and Rural Initiatives .................................................................................. 16
Emblems and Inscriptions ......................................................................................... 16
Establishing New National Cemeteries........................................................................ 18
State and Tribal Veterans Cemeteries .......................................................................... 19
Memorials in National Cemeteries ............................................................................. 20
Confederate Memorials ....................................................................................... 20
Recent Laws, 115th-116th Congresses................................................................................ 21
Considerations for Congress ........................................................................................... 22

Tables
Table 1. Eligibility for Non-Monetary Burial Benefits........................................................... 4
Table 2. Government Furnished Headstones, Markers, or Medal ions ...................................... 7
Table 3. Burial and Plot Allowances ................................................................................. 11
Table 4. Laws from the 115th-116th Congresses .................................................................. 21

Table A-1. Legislative History of Monetary Burial Allowance.............................................. 24
Table B-1. Timeline of National Cemeteries ...................................................................... 27
Table C-1. P.L. 116-315 Subtitle C: Burial Matters ............................................................. 31

Appendixes
Appendix A. Legislative History of Monetary Burial Al owance........................................... 24
Appendix B. History of Federal Actions Related to National Cemeteries ............................... 27
Appendix C. P.L. 116-315: Subtitle C: Burial Matters ......................................................... 31
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Appendix D. Selected Reports......................................................................................... 32

Contacts
Author Information ....................................................................................................... 32

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Introduction
The National Cemetery Administration (NCA), within the Department of Veterans Affairs (VA),
is responsible for maintaining national veterans cemeteries; providing grants to states for
establishing, expanding, or improving state veterans cemeteries; and providing headstones,
markers, and medal ions for eligible beneficiaries. Through the Veterans Benefits Administration
(VBA), burial benefits are provided to the next of kin of eligible veterans, which include
monetary and non-monetary benefits for the veteran’s service in the Armed Forces.1
Veterans or active-duty servicemembers eligible for burial benefits can be interred in national
cemeteries and can receive government-furnished headstones or markers. In the decedent’s honor,
the veteran’s next of kin can receive a presidential memorial certificate and a burial flag.
Previously deceased spouses or surviving spouses, minor children, and, under certain conditions,
unmarried adult children may also be buried in national cemeteries. Veterans interred in private
cemeteries may be eligible for government headstones or medal ions to affix to privately
purchased headstones.
Monetary burial benefits are partial reimbursements that an eligible veteran’s next of kin can
receive for burial and funeral costs. The amount of the reimbursement depends on whether the
veteran’s death was service-connected or was non-service-connected or occurred in a VA facility.2
National cemeteries, initiated due to the Civil War, now include 155 national cemeteries in 42
states and Puerto Rico and 34 soldiers lots and monument sites under NCA’s jurisdiction.3
This report focuses on burial benefits provided by VBA, as wel as on NCA’s national cemeteries
and state veterans cemeteries supported by VA’s Veterans Cemetery Grant Program. It does not
discuss national cemeteries under the jurisdiction of the National Park Service or those under the
American Battle Monuments Commission, which are located outside of the United States. In
addition, this report does not discuss Arlington National Cemetery, which is under the jurisdiction
of the Department of the Army, or other cemeteries located on military bases administered by the
military service branches.4
Eligibility for Burial Benefits
Burial benefits are available to veterans and other individuals in particular circumstances.
Benefits may be non-monetary—including burial in a VA national cemetery or VA state or tribal
cemetery, a government-furnished headstone, medal ion, presidential memorial certificate, or
burial flag—or monetary, which may include a plot interment al owance and travel expenses.

1 Next of kin—recognized in order: surviving spouse; children, according to age; parents, including adoptive,
stepparents, and foster parents; brothers or sisters, including half or step brothers and sisters; grandparents;
grandchildren; uncles or aunts; nephews or nieces; cousins; or other lineal descendent. For more informat ion, see 38
C.F.R. §38.633.
2 T he term service-connected refers to deaths that occurred while on active duty or due to a condition incurred in or
aggravated by active duty. T he term non-service-connected refers to deaths that did not occur while on active duty or
are due to a condition that was not incurred in or aggravated by active duty.
3 NCA, “Background about NCA,” December 14, 2020, https://www.cem.va.gov/resources.asp. T he term soldiers lot
refers to the section of a public or private cemetery reserved for the interment of soldier s. T hese sections are under the
purview of the nearest national cemetery.
4 See CRS In Focus IF11362, Defense Primer: Arlington National Cemetery, by Barbara Salazar T orreon.
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Non-Monetary Benefits
Table 1 provides a guide to which non-monetary benefits different populations may be eligible
for.
For veterans or servicemembers to be eligible, they must be:
 Members of the U.S. Armed Forces who die while on active duty,
 Veterans discharged under conditions other than dishonorable (with certain
exceptions), or
 U.S. citizens who served in the armed forces of a U.S. al y during a time of war
(service must have been terminated honorably by death or otherwise).
Others who may be eligible for selected non-monetary burial benefits include the following:
 Spouses, minor children, or unmarried adult children, who may be buried in
a VA national cemetery or a VA state or tribal cemetery.
 World War II Merchant Mariners,5 who may be eligible for interment in a VA
national cemetery.
 Members or former members of National Guard and reserve components,6
who may be eligible for multiple burial benefits if they meet one of the following
requirements:
 Met minimum active-duty service requirements, were ordered to federal
active duty and served their full term of service, and did not receive a
dishonorable discharge;
 Were entitled to retirement pay at time of death or would have been entitled
to retirement pay had they been over 60 years old at the time of death;
 Died while hospitalized or receiving treatment at U.S. expense for an injury
or il ness that occurred while on active duty for training or inactive-duty
training under honorable conditions;
 Became disabled or died from a disease or injury caused or aggravated by
active-duty service during a period of active duty for training;
 Became disabled or died from an injury or certain cardiovascular disorders
caused or aggravated by active-duty service during a period of inactive-duty
training.
 Members of the Reserve Officers’ Training Corps (ROTC) of the Army,
Navy, or Air Force,7 who may be eligible for multiple burial benefits if they died
under honorable conditions while also:
 Attending an authorized training camp or an authorized cruise,
 Performing authorized travel to or from a training camp or training cruise,
 Hospitalized or receiving treatment at U.S. expense for an injury or il ness
that occurred while attending or traveling to a training camp or cruise.

5 46 U.S.C. §11201.
6 38 U.S.C. §2402(a)(2); 38 C.F.R. §38.620(b).
7 38 U.S.C. §2402(a)(3); 38 C.F.R. §38.620(c).
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 Commissioned officers of the National Oceanic and Atmospheric
Administration,8 who may be eligible for multiple burial benefits if they meet
one of the following requirements:
 Served on full-time duty on or after July 29, 1945;
 Served in the Philippine Islands on December 7, 1941, and continued to
serve there until death;
 Served before July 29, 1945, and were assigned to an area of immediate
military hazard that was determined by the Secretary of Defense during a
time of war or by a presidentially declared national emergency.
 Commissioned officers of the U.S. Public Health Service,9 who may be
eligible for certain burial benefits if they satisfy at least one of the following
statements:
 Served on full-time duty on or after July 29, 1945 (if the service qualified as
active duty for training, the officer must have become disabled or died from a
disease or injury caused or aggravated by his or her service);
 Served on inactive-duty training, and death resulted from an injury caused or
aggravated by their service;
 Served on full-time duty prior to July 29, 1945:
 In a time of war; or
 On detail for duty with Army, Navy, Air Force, Marine Corps, or Coast
Guard; or
 While part of the U.S. military forces authorized through a presidential
executive order.
 Philippine armed forces veterans,10 who may be eligible for certain burial
benefits if they meet both of the following requirements:
 U.S. citizens or lawful permanent residents at the time of their deaths; and
 Resided in the U.S. at the time of their deaths.
And the Philippine veteran must also meet one of the following:
 Served before July 1, 1946, in the Philippine military (including recognized
guerril a forces) while these forces were in the service of the United States
and died on or after November 1, 2000; or
 Enlisted between October 6, 1945, and June 30, 1947, with the U.S. military
with the consent of the Philippine government and died on or after December
16, 2003.
 Hmong veterans,11 who may be eligible for certain burial benefits if they meet
al of the following requirements:
 Died on or after March 23, 2018;
 Resided in the United States at the time of their deaths; and

8 38 U.S.C. §§101(21)(C), 2402(a)(1); 38 C.F.R. §3.6(b)(3).
9 38 U.S.C. §§101(21)(B), 101(22)(C), 2402(a)(1); 38 C.F.R. §3.6(b)(2).
10 P.L. 108-183; 38 U.S.C. §2402(8); 38 C.F.R. §38.620(h).
11 P.L. 115-141; 38 U.S.C. §2402(a)(10).
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 Naturalized under Section 2(1) of the Hmong Veterans’ Naturalization Act of
2000 (P.L. 106-207).
Table 1. Eligibility for Non-Monetary Burial Benefits
Presidential
Headstone or
Memorial
Population
Intermenta
Burial Flagb
Markerc
Medallion
Certificate
Veteransd
N,S
Yese
N,S,P
Yes
Yes
Spouses/Depend
N,S
No
Ng
No
No
ents/Parentsf
World War II
N,S
Yes
N,S,P
Yes
Yes
Merchant
Marinersh
Armed Forces
N,S
Yese
N,S,Pi
Yese
Yes
National Guardj
N,S
Yese
N,S,P
Yese
Yes
Reserve
N,S
Yese
N,S,P
Yese
Yes
Componentsj
Reserve
N,S
Yes
N,S
Yes
Yes
Officers’
Training Corps
(ROTC)k
Commissioned
N,Sa
Yesl
N
Yesm
No
Officers of
National
Oceanic and
Atmospheric
Administration
Commissioned
N,S
Yesn
N
Yes
No
Officers of the
U.S. Public
Health Service
Philippine
N,S
Yes
N
Yes
No
Armed Forces
Veterans
Hmong
N
No
N,P
No
No
Veteranso
Source: Chart compiled by CRS using the information provided in the table notes.
Notes: N=VA National Cemetery; S=VA-Funded State or Tribal Cemetery; P=Private Cemetery
a. 38 U.S.C. §2402. See also NCA, “Persons Eligible for Burial in a National Cemetery,”
https://www.cem.va.gov/burial_benefits/eligible.asp.
b. For more information, see the “Burial Flags” page on VA’s website at http://www.cem.va.gov/
burial_benefits/burial_flags.asp.
c. See Table C-1 for how P.L. 116-315 amends this provision, effective in 2023.
d. 38 U.S.C. §2402.
e. General y, if an individual is eligible for a burial flag, he or she is also eligible for a medal ion. Veterans are
eligible so long as separation from the Armed Forces was according to an other-than-dishonorable
discharge. Members or veterans of the National Guard or reserve components are eligible if they were or
would have been entitled to retired pay except that they are under age 60. In addition, members or former
members of the Selected Reserve who served their initial obligation, were discharged for a disability
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incurred or aggravated in the line of duty, or died while a member of the Selected Reserve are eligible for
these memorial items. See VA, Federal Benefits for Veterans, Dependents and Survivors, updated 2019, ch. 3,
https://www.va.gov/opa/publications/benefits_book/
2019_Federal_Benefits_for_Veterans_Dependents_and_survivors.pdf.
f.
See 38 C.F.R. §38.620(i) for requirements for certain natural or adoptive parents of interred persons who
died on or after October 13, 2010, to be eligible.
g. If two veterans are married, VA wil provide two side-by-side gravesites and two headstones or markers
upon request.
h. 46 U.S.C. §11201.
i.
Under current federal regulation, individuals who served in the Armed Forces after September 7, 1980,
must have served a minimum of 24 consecutive months on active duty to be eligible for these markers.
However, the VA Secretary can make exceptions under certain circumstances (e.g., death while on active
duty).
j.
General y, if National Guard or reservist members have only limited active-duty service or training, they are
not eligible for burial benefits. They may be eligible if they die during or as a result of training. Members of
National Guard or reserve components ordered to federal active duty who serve the ful period of
activation are considered active-duty members of the Armed Forces and are eligible for burial benefits.
k. Members of ROTC under certain duty statuses are eligible for non-monetary burial benefits if they die, for
example, during a period of authorized training, while performing authorized travel, or while hospitalized or
receiving treatment for il nesses or injuries that took place under honorable conditions.
l.
33 U.S.C. §3071(a)(20).
m. A medal ion for an eligible commissioned officer must be purchased at the private expense of the individual
or another person.
n. 42 U.S.C. §213(d).
o. P.L. 115-141 expanded benefits to certain Hmong veterans, but it did not expand the same benefits for
spouses or dependents. For additional information, see the VA fact sheet at https://www.cem.va.gov/cem/
docs/factsheets/Hmong_Burial_Memorial_Benefits_Factsheet.pdf.
Interment in VA Veterans Cemeteries
Under current federal regulations, veterans and others determined as eligible may be buried in VA
national cemeteries or VA-funded state or tribal cemeteries. While eligibility requirements for
burial at VA-funded state or tribal cemeteries must meet the criteria established for VA national
cemeteries, these cemeteries may also have additional residency requirements. Groups that are
eligible for interment in these VA-funded cemeteries can be found in Table 1.
VA does not provide cremation or funeral arrangement services, which must be made through
private funeral providers or cremation offices. The Department of Defense (DOD) under Title 10,
Section 1491, of the U.S. Code does provide, at the request of the family, a military honors
ceremony that includes folding and presenting the U.S. burial flag and the playing of “Taps.”
Any questions regarding eligibility for interment in a VA-funded state veterans cemetery should
be directed to the specific cemetery or the state’s veterans affairs department. More on VA’s
cemetery grant program can be found in the “State and Tribal Veterans Cemeteries” section of
this report.
Interment in a Private Cemetery
Veterans buried in private cemeteries may be eligible for headstones, markers, or medal ions;
burial flags; and Presidential Memorial Certificates. If a veteran is buried in a private cemetery
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and the veteran’s headstone or marker was privately purchased, a surviving dependent may apply
for a government medal ion to be placed on the headstone or marker.12
Prior to the enactment of the Omnibus Budget Reconciliation Act of 1990 (P.L. 101-508), VA
provided headstones or marker al owances for veterans who were not interred in a national
cemeteries but chose to be buried in private cemeteries. Section 8041 of the act eliminated this
al owance. The Veterans Education and Benefits Expansion Act of 2001 (P.L. 107-103) granted
VA authority to furnish an appropriate government marker for the grave of a veteran buried in a
private cemetery regardless of whether the grave was already marked with a private marker. On
December 6, 2002, this law was amended to extend this benefit to veterans who died on or after
September 11, 2001.13
VA wil provide a burial al owance to the deceased veteran’s surviving dependent to help offset
some of the cost of the veteran’s burial in a private cemetery.
Headstones, Medallions, or Markers
Table 2 describes the different government-issued headstones, markers, or medal ions14 available
to eligible individuals buried in VA national or state-funded or tribal veterans cemeteries.
Every individual buried in a VA national cemetery (veteran or spouse/dependent) receives a
government-provided headstone or marker. Veterans who died on or after November 1, 1990, and
were buried in private cemeteries with privately purchased headstones may be eligible for
government-provided headstones or markers (thereby having two headstones). In addition, these
veterans may be eligible for government-provided medal ions to place on existing private
headstones. Eligibility for headstones for spouses and dependents interred in private cemeteries
was amended by Section 2204 of P.L. 116-315. Information on this provision, and when it wil be
effective, can be found in Table C-1.
Regardless of the date of death, VA is to furnish the unmarked graves of eligible veterans, in any
cemetery anywhere in the world, with government headstones or markers. In addition, if certain
groups of veterans are buried in private cemeteries in unmarked graves, they may be eligible for
government headstones or markers.
Only the next of kin may apply for a headstone, marker, or medal ion. The application for a
government-furnished headstone, marker, or medal ion is available on the VA website.15 A
cemetery official must certify that the cemetery wil accept and instal the headstone, marker, or
medal ion.

12 VA, “VA Form 40-1330M: Claim for Government Medallion for Placement in a Private Cemetery,” December 2017,
https://www.va.gov/vaforms/va/pdf/va40-1330m.pdf.
13 NCA, “History of Government Furnished Headstones and Markers,” April 17, 2015, https://www.cem.va.gov/cem/
history/hmhist.asp.
14 T he medallion represents the status of the deceased as a veteran.
15 For a standard headstone, marker, bronze niche, or medallion, the next of kin can apply using VA Form VA40 -1330
found at https://www.va.gov/vaforms/va/pdf/VA40-1330.pdf.
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Table 2. Government Furnished Headstones, Markers, or Medallions
Item
Image
Description
The upright headstones come in
either granite or marble. Veterans
discharged for reasons other than
dishonorable and whose deaths
occurred on or after November 1,
1990, are eligible for government-
Headstone
furnished headstones. Veterans
whose deaths occurred before
November 1, 1990, are furnished
government headstones only if their
graves are not marked with private
headstones.

Veterans discharged for reasons
other than dishonorable and whose
deaths occurred on or after
November 1, 1990, are eligible for
Flat Marker
government-furnished markers. Flat
markers are available in bronze,
granite, and marble.

These markers are used for
columbarium or mausoleum
interments. They can also be
provided to supplement privately
Bronze Niche
purchased headstones or markers
Marker
for eligible veterans who died on or
after November 1, 1990, and are
buried in private cemeteries.

Veterans whose deaths occurred
on or after November 1, 1990, and
are buried in privately marked
graves in private cemeteries may be
Medal ion
furnished medal ions, upon request,
instead of government headstones
or markers. The veteran cannot

receive both a medal ion and a
government headstone or marker.
Source: Al images are from VA, “Types of Headstones, Markers and Medal ions Available,”
https://www.cem.va.gov/cem/hmm/types.asp.
Note: The styles for markers and headstones must be consistent with existing monuments at the place of burial.
Presidential Memorial Certificate
The Presidential Memorial Certificate (PMC) program began in 1962 under President John F.
Kennedy and has been continued by al subsequent Presidents. The PMC is a gold embossed
paper certificate inscribed with the veteran’s name and the President’s signature. It honors the
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memory of honorably discharged deceased veterans.16 In 2020, the PMC was automatical y
presented to the veteran’s next of kin during the committal service at a VA national, state, or tribal
cemetery without a request from the next of kin. If, however, a veteran eligible for burial in a
national cemetery is instead buried in a private cemetery, the next of kin must request a PMC
through the VA.17
Burial Flag
VA wil provide one free U.S. flag to the next of kin to drape over the casket or accompany the
urn of a deceased veteran during the funeral and committal services. The flag is given to the next
of kin at the funeral or committal service as a keepsake. The burial flag is meant to memorialize
veterans who were discharged under other than dishonorable conditions.
The funeral director often assists the next of kin in applying for a burial flag during the funeral
planning process.
Monetary Burial Benefits18
VA provides a burial al owance, as a partial reimbursement, to help offset the cost of the burial or
funeral of an eligible veteran. National cemeteries do not charge for the gravesite, opening and
closing of the grave, and its perpetual care. The Secretary of VA is authorized to pay a plot or
interment al owance to a state, territory, or tribal government for expenses incurred by the state,
territory, or tribal government in the burial of eligible veterans in a cemetery owned and operated
by the state, territory, or tribal government if the burial is performed at no cost to the veteran’s
next of kin. This benefit is administered by the VBA, and the state, territory, or tribal government
must apply to VBA to receive it. VA-supported state and tribal veterans cemeteries may charge
fees for the burial of eligible spouses and dependents. Those fees are determined by the state or
tribal governments. A claim for a non-service-connected burial al owance must be filed with VA
within two years after the veteran’s burial or cremation. However, there is no time limit to file a
claim for a burial, plot, or interment al owance associated with a veteran’s service-connected
death.19
If a veteran is interred in a VA national cemetery, VA provides reimbursement for transportation
in certain circumstances, which include (1) a veteran who died as a result of a service-connected
disability, (2) a veteran who died while receiving disability compensation or who but for the
receipt of retirement pay or pension would have been entitled to compensation, or (3) a veteran
whom the Secretary determines to have no next of kin but is stil eligible for benefits. VA is to
cover the cost of transportation that does not exceed the cost of transportation to the national
cemetery closest to the veteran’s last place of residence. If the cost of transportation is greater
than the amount previously described, the balance wil remain the responsibility of the family.20
Currently, VA does not provide specific funding for the transportation of deceased veterans who
choose to be buried in state or tribal veterans cemeteries instead of national cemeteries. While
funding is stil provided to help offset funeral and burial costs, transportation is not specifical y
included. Section 2201 of P.L. 116-315 includes a provision to provide transportation funding for

16 For more information, see VA, “Presidential Memorial Certificates,” http://www.cem.va.gov/pmc.asp.
17 VA, “VA Form 40-0247: Presidential Memorial Certificate Request Form,” October 2020, https://www.va.gov/
vaforms/va/pdf/VA40-0247.pdf.
18 For the legislative history of monetary burial benefits, see Appendix A.
19 38 U.S.C. §2304.
20 38 U.S.C. §2308.
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veterans buried in state or tribal cemeteries. Information on this provision, and when it wil be
effective, can be found in Table C-1.
Reimbursement
The veteran’s next of kin is eligible for reimbursement if he or she paid for the veteran’s burial or
funeral and has not been reimbursed by another government agency or some other source, such as
the deceased veteran’s employer.21 In addition, funeral directors who retain the unclaimed
remains of veterans may be eligible for reimbursement as wel . See the “Unclaimed Veterans
Remains” section in this report.
Eligibility22
General y, to be eligible for monetary burial benefits, deceased veterans must have been
discharged under conditions other than dishonorable. In addition, they must meet one requirement
below:
 The veteran died because of a service-connected disability;
 The veteran was receiving a VA pension or disability compensation at the time of
death;
 The veteran was eligible to receive a VA pension or disability compensation but
did not to avoid a reduction in his or her military retirement or disability pay;
 The veteran died while hospitalized at a VA facility or while receiving care under
a VA contract at a non-VA facility;23
 The veteran died while traveling under proper authorization and at VA expense to
or from a specified place for medical examination, treatment, or care;
 The veteran had an original or reopened claim pending at the time of death and
had been found to be entitled to disability compensation or pension from a date
prior to the date of death; or
 The veteran died on or after October 9, 1996, while a patient at a VA-approved
state nursing home.
Burial and Plot-Interment Allowance Amount24
VA provides the current rates effective October 1, 2020, of burial and plot al owances payable to
the next of kin of eligible veterans to help offset funeral and burial costs. P.L. 116-315 enacted
provisions, effective in 2023, that adjust the compensation for burial benefits. For more
information see Table C-1.

21 For more information, see VA, “Burial and Plot-Interment Allowances,” http://www.cem.va.gov/bbene/benvba.asp.
22 38 C.F.R. §§3.1704-3.1707. See also VA, “Compensation: Burial Benefits,” https://www.benefits.va.gov/
compensation/claims-special-burial.asp.
23 38 C.F.R. §3.1706. Veterans who receive their treatment through the Veterans Community Care Program are eligible
for this benefit only if they die while hospitalized and not while they are receiving outpatient treatment or testing.
However, veterans are eligible for this benefit if they die while receiving care through the Community Nursing Home
Program, in a state veterans home, or through the T ravel Beneficiary Program.
24 T he allowances are adjusted each fiscal year by the Secretary on a formula based on the Consumer Price Index and
explained in T itle 38, Section 2303(a)(1)(c), of the U.S. Code.
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Non-Service-Connected Deaths
VA is currently authorized to pay up to $807 toward plot-interment costs if the veteran’s death
was not a result of a service-connected il ness or disability.25
A veteran’s net assets at the time of death do not affect the amount of burial al owance the next of
kin can receive. However, the al owance wil be reduced if the burial expenses are paid by the
veteran’s employer or state or another government source.26 If non-VA funds are used to help
offset burial costs, the burial al owance wil be limited to the difference between the amount the
veteran’s employer or another government source pays and the maximum amount the Secretary
of VA may reimburse. No burial al owances are paid to public or private organizations.27
Death in a VA Facility
If the death of a veteran occurred while he or she was in a VA hospital, under VA-contracted
nursing home care, or under nursing home care paid for by VA (e.g., in a state nursing home), the
VA wil pay the veteran’s burial and funeral costs up to $807 in burial al owance and $807 for a
burial plot. In addition, some or al of the costs for transporting the veteran’s remains to the state
in which he or she wil be interred may be reimbursed. However, VA does not reimburse the costs
for transporting the remains of veterans whose death occurs in another country.28
Service-Connected Deaths
VA is authorized to reimburse up to $2,000 of a veteran’s funeral and burial expenses if the
veteran’s death was service-connected.29 If the veteran’s death occurred prior to September 11,
2001, VA is to pay up to $1,500 of the funeral and burial expenses. If the veteran is buried in a
national cemetery, some or al of the cost for transporting the veteran’s remains may be
reimbursed.
Philippine Armed Forces Veterans
Filipino veterans who meet the requirements listed in this report’s “Non-Monetary Benefits”
section are also eligible for partial or full burial al owances based on their residency at the time of
death. Survivors of these veterans general y receive burial al owances to help offset burial and
funeral costs and are paid by VA upon notification of the veterans’ deaths. VA may grant an
additional plot al owance upon the survivor’s submission of a claim. Survivors of veterans who
served in the Regular Philippine Scouts and Insular Force of the U.S. Navy or the Special
Philippine Scouts are eligible for the full al owances listed in Table 3. Survivors of veterans who
served with the Commonwealth Army of the Philippines or as a Guerril a may be eligible for
either a full al owance rate if the veteran was a U.S. resident at the time of death or a half
al owance rate if the veteran was a non-U.S. resident at the time of death.30

25 38 U.S.C. §2302. VA, “ Burials and Memorials—Burial Allowance,” https://www.va.gov/burials-memorials/
veterans-burial-allowance/.
26 State includes any political subdivision or agency of a state.
27 38 U.S.C. §2302.
28 38 U.S.C. §2302; 38 U.S.C. §2402. For more information see VA, “Burials and Memorials—Burial Allowance.”
29 38 U.S.C. §2307.
30 38 U.S.C. §2402; 38 C.F.R. § 38.620(h).
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Table 3. Burial and Plot Allowances
Means of Death
Burial Allowance
Plot Allowance
Non-service connected il ness or
$300
$807
disability
Death in a VA facility
$807
$807
Service-connected il ness or
up to $2,000
included in the burial al owance
disability
amount
Source: CRS table created from 2020 data. VA, “Burials and Memorials—Burial Al owance,”
https://www.va.gov/burials-memorials/veterans-burial-al owance/.
Unclaimed Veterans Remains
If a veteran’s remains are unclaimed, the individual or entity that is in charge of the remains may
be eligible for a partial reimbursement for burial and funeral costs along with reimbursement for a
casket or urn.
If a nursing home, funeral home, morgue, or other entity has unclaimed remains of a veteran, it
must first attempt to locate the next of kin in order to be eligible for funeral expense
reimbursement.31 The VA Secretary has the authority to determine that there is no one to claim the
body.32 If no next of kin are located and the veteran’s estate does not have sufficient resources to
cover the costs of burial, a funeral or committal services, or a casket/urn, VA wil reimburse
whoever inters the remains after a claim is submitted.33
If a nursing home, funeral home, morgue, or other entity decides to move forward with the
burial/funeral for a veteran’s unclaimed remains, it is eligible for a $300 burial al owance and, if
it pays for the plot in a private cemetery, may be eligible for a $745 plot al owance. In addition, if
the unclaimed remains of a veteran are buried in a VA national cemetery, VA may reimburse the
entity or individual for the cost of transporting the remains.34 If the entity or individual pays for a
casket or urn that meets VA standards as stated in Title 38, Section 38.628, of the Code of Federal
Regulations, the maximum al owable reimbursement payable in 2020 is $1,903 for a casket and
$149 for an urn.35
Individuals Ineligible for Burial Benefits
While some family members are eligible for interment in VA national cemeteries, other family
members and individuals are not eligible for interment or burial benefits.
Ineligible family members of the veteran include:
 Former spouses whose marriages to eligible individuals were terminated by
annulment or divorce, if not otherwise eligible; and

31 38 C.F.R. §38.628(c)(2).
32 38 U.S.C. §2302(a)(2).
33 38 C.F.R §3.1708.
34 NCA, “ Unclaimed Veteran Remains,” https://www.cem.va.gov/cem/docs/factsheets/
Unclaimed_Veteran_Remains.pdf.
35 NCA, “ Unclaimed Veteran Remains: Casket or Urn Reimbursement Program,” https://www.cem.va.gov/cem/docs/
factsheets/Unclaimed_Veteran_Remains_Casket_or_Urn_Reimbursement_Program.pdf .
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 Family members other than spouses or surviving spouses of eligible veterans,
minor and unmarried adult children of eligible veterans, and natural or adoptive
parents of interred persons under certain circumstances.36
Certain individuals whose military service is questionable or incomplete and are not eligible
include:
 Individuals separated from the Armed Forces under dishonorable conditions or
barred from veterans’ benefits as a result of their character of service;
 Individuals who were ordered to report to induction stations but were not actual y
inducted into military service;
 Persons whose only service was active duty for training or inactive-duty training
in the National Guard or reserve component unless they met the eligibility
criteria listed in the “Eligibility for Burial Benefits” section of this report; and
 Members of groups whose service has been determined by the Secretary of the
Air Force under the provisions of Title IV of the GI Bil Improvements Act (P.L.
95-202) as not warranting entitlement to VA benefits.
Individuals who were convicted of a crime are not eligible and include:
 Persons convicted of a federal or state capital crime for which a sentence of
imprisonment for life or the death penalty may be imposed and the conviction is
final;37 or
 Persons convicted of subversive activities after September 1, 1959.38
Foreign Prisoners of War (POWs)
Foreign prisoners of war (POWs) are currently ineligible to be interred in VA national cemeteries.
During World War II, hundreds of thousands of German, Italian, and Japanese POWs were held
throughout the United States at various military instal ations. At the time, the U.S. military
standardized gravestones for its servicemembers but not for POWs. According to VA,
approximately 1,000 of the POWs who died in the United States during the war were buried in
military cemeteries, but control of these cemeteries has since been transferred from DOD to VA.
Under current law, an individual whose only military service was in the Confederate army or
navy is not eligible for interment in VA national cemeteries.39 However, deceased individuals who
had served in the Confederate army or navy, were interred in a national cemetery, and initial y
received a headstone at government expense may be eligible for a replacement headstone. A
family member can submit a request to replace this headstone if it is damaged, is badly

36 T itle 38, Section 2402(a)(9), of the U.S. Code provides that the parent of an interred person who died from a training-
related injury or was a hostile casualty is eligible for burial if (1) there is space available at the gravesite of interred
person and (2) if at the time of the interred person’s parent’s death, the interred person did not have a spouse, surviving
spouse, or child who is buried or eligible to be buried in a national cemetery. T his section of the Code originally passed
as Section 502, Interment in National Cemeteries of Parents of Certain Deceased Veterans, the Corey Shea Act, in the
Veterans Benefit Act of 2010 (P.L. 111-275). This is effective for parent deaths on or after October 13, 2010, whose
child (the veteran) died on or after October 7, 2001.
37 38 U.S.C. §2411.
38 For more information about forfeiture of benefits due to criminal charges, see CRS In Focus IF11762, Veteran
Involvem ent in the U.S. Capitol Breach: Possible Effects on VA Benefits, coordinated by Heather M. Salazar.
39 38 U.S.C. §2402.
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deteriorated, has an incorrect inscription, or is considered a historic headstone and is over 50
years old.40
VA Removal of Nazi Symbols and Inscriptions on Headstones of POWs
In May 2020, the Military Religious Freedom Foundation cal ed on VA Secretary Robert Wilkie
to remove three World War II headstones in two VA national cemeteries. The headstones—located
in Fort Douglas Post Cemetery, UT, and Fort Sam Houston National Cemetery, TX—were
instal ed during the 1940s for POWs, and each bears the Iron Cross insignia representing the
Prussian and German military honor that included a swastika during the Nazi regime. Two of
these headstones also have a German inscription. On June 1, 2020, VA announced that it would
official y begin the review process as stated in Section 106 of the National Historic Preservation
Act. On December 23, 2020, workers at Fort Sam Houston National Cemetery removed and
replaced two headstones that each had borne the Iron Cross insignia and a German inscription.41
National Cemetery Administration (NCA)
Since the inception of national cemeteries in 1862, there have been more than 4 mil ion burials in
national cemeteries around the United States. As of April 2021, there are 155 national cemeteries
and 34 soldiers lots and monument sites under VA’s jurisdiction.42
History of National Cemeteries43
On September 11, 1861, as the United States engaged in a civil war, the War Department, under
“General Orders No. 75,”44 made the Army’s quartermaster general responsible for the burial of
al officers and soldiers along with keeping a burial register. On July 17, 1862, Congress
approved legislation authorizing President Abraham Lincoln “to purchase cemetery grounds and
cause them to be securely enclosed, to be used as a national cemetery for the soldiers who shal
die in the service of the country.”45 Before the 1862 legislation was enacted, soldiers were buried
in family-selected private cemeteries or military post cemeteries or at the sites of their deaths. The
first 14 national cemeteries were established in 1862.
After the Civil War ended in 1865, the Army Quartermaster Department began the Federal
Reburial Program to search for, recover, and identify the remains of al Union soldiers. Despite
extensive efforts, many of the dead soldiers could not be located, and the identities of nearly half
of those recovered and reburied were unknown. By 1870, approximately 300,000 Union soldiers

40 T he Act of March 9, 1906 (P.L. 38, 59th Cong., Chap. 631), authorized VA to furnish headstones for Confederate
soldiers. For more information on replacement headstones, see VA, “ Requesting a Replacement Government
Headstone or Marker,” https://www.va.gov/resources/requesting-a-replacement -government -headstone-or-marker/.
41 For more information on this issue see CRS In Focus IF11587, Removal of Nazi Symbols and Inscriptions on
Headstones of Prisoners of War in VA National Cem eteries, coordinated by Heather M. Salazar.
42 NCA, “Background about NCA.”
43 More detailed history is available from NCA, “National Cemetery Administration” (updated January 2021),
https://www.cem.va.gov/cem/docs/factsheets/NCA.pdf; and NCA, “ History: General History,”
https://www.cem.va.gov/history/history.asp#GeneralHistory. For the legislative history of national cemeteries, see
Table B-1.
44 T he text is available from HathiT rust at https://hdl.handle.net/2027/hvd.hl27qz?urlappend=%3Bseq=353.
45 12 Stat. 596, Ch. 200 (1862).
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were recovered and buried in 73 national cemeteries, most of which were located in the
southeastern United States near Civil War battlefields and campgrounds.46
The National Cemetery Act of 1867, enacted on February 22, 1867, was the first major piece of
legislation to provide funds and directives for national cemeteries.47 Multiple amendments to the
National Cemetery Act of 1867 were passed and enacted during the 1870s. On March 3, 1873,
Congress passed an amendment that expanded eligibility and permitted “the interment of
honorably discharged Soldiers, Sailors, and Marines” in national cemeteries.48 This change
established 47 new cemeteries, replaced the original wooden headstones with marble headstones,
and improved the aesthetics of the new cemeteries.
Near the end of the 19th century, 264 Confederate soldiers were “re-interred into a newly created
‘Confederate section’ at Arlington National Cemetery in 1901.”49
In 1930, Congress established the Veterans Administration, which became responsible for the
National Homes for Disabled Volunteer Soldiers (NHDVS), later referred to as the National
Homes for Disabled Veterans, along with the 21 cemeteries located on these properties.50 On July
10, 1933, Section 2 of Executive Order No. 6166 transferred 11 national cemeteries “from
custody of the War Department and Army to the National Park Service (NPS) under the
Department of the Interior (DOI).”51 In 1934, eight World War I cemeteries established abroad
were transferred to the custody of the American Battle Monuments Commission.52
Over the next three decades Congress extended burial eligibility to certain categories of
individuals who were not previously eligible to be buried in national cemeteries. For example,
eligibility was expanded to include certain survivors of veterans and members of the Army or Air
National Guard and reserves or ROTC members if they were participating in service-authorized
exercises or were on active duty at the time of death.53 In 1967, President Lyndon Johnson
directed VA to conduct a survey of veteran and Army national cemetery programs.54 The
recommendations from this survey led to the National Cemeteries Act of 1973 (P.L. 93-43),
authorizing the transfer of 82 national cemeteries and the procurement of government headstones
and markers from the Department of the Army to VA. The Army maintains two national
cemeteries, Arlington National Cemetery and the U.S. Soldiers’ and Airmen’s Home National
Cemetery.55
When the official transfer took place on September 1, 1973, VA elevated its 21 NHDVS
cemeteries to the status of national cemeteries. Combined, the newly structured system consisted

46 See “History and Development of the National Cemetery Administration” at http://web.archive.org/web/
20191001135551/https://www.cem.va.gov/docs/factsheets/history.pdf.
47 14 Stat. 399, Ch. 39 (1867).
48 17 Stat. 605, Ch. 276 (1873).
49 See Arlington National Cemetery, “Confederate Memorial,” https://www.arlingtoncemetery.mil/Explore/
Monuments-and-Memorials/Confederate-Memorial.
50 T he Veterans Administration (like its successor, the Department of Veterans Affairs) used the acronym VA.
51 T he text of Executive Order No. 6166 is available on the National Archives and Records Administration website at
http://www.archives.gov/federal-register/codification/executive-order/06166.html.
52 For more information on the American Battle Monuments Commission , see http://www.abmc.gov/.
53 See Table A-1 for further discussion of this development.
54 See U.S. Congress, House Committee on Veterans’ Affairs, Special Subcommittee on Cemeteries and Burial
Benefits, Adm inistration of Cem eteries, March 26-27, 1968, and April 1, 1968, https://congressional.proquest.com/
congressional/docview/t29.d30.hrg-1968-vah-0004.
55 Office of Army Cemeteries, “Visit Army Cemeteries,” https://armycemeteries.army.mil/Cemeteries.
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of 103 cemeteries. The 1973 act also permanently established the Advisory Committee on
Cemeteries and Memorials, which is charged with advising VA on, among other things,
administration of national cemeteries, selection of cemetery sites, and burial benefits.56
Since the creation of the National Cemetery System (NCS) in 1973, the VA cemetery system has
experienced several expansions due to both new construction and transfers.
In its first decade of operation, NCS grew by acquiring the largest acreage since the Civil War and
establishing 13 new national cemeteries during the 1970s and 1980s. In 1986, Congress passed
the Veterans’ Benefits Improvement and Health Care Authorization Act of 1986 (P.L. 99-576),
which ordered VA to identify areas in the United States with the greatest need of veteran burial
grounds.57
On November 11, 1998, President Bil Clinton signed the Veterans Programs Enhancement Act of
1998 (P.L. 105-368). Section 403 of this law changed the name of the NCS to the National
Cemetery Administration, and it elevated the position of NCS director to Under Secretary for
Memorial Affairs. In 1999, the Veterans Mil ennium Health Care and Benefits Act (P.L. 106-117)
required VA to study future burial needs and mandated the creation of six new national
cemeteries.58 The National Cemetery Expansion Act of 2003 (P.L. 108-109), enacted on
November 11, 2003, authorized the creation of the six new cemeteries.
The Veterans’ Benefits Act of 2010 (P.L. 111-275) required the VA Secretary to report on the site
selection, schedule for establishment, and necessary funding for the establishment of new national
cemeteries in five areas: (1) in southern Colorado; (2) near Melbourne, FL, and Daytona, FL; (3)
near Omaha, NE; (4) near Buffalo, NY, and Rochester, NY; and (5) near Tal ahassee, FL.
Within the last five years, VA has greatly expanded or created new cemeteries to increase the ease
of veterans’ burial ability. This growth came from the acquisition of cemeteries from DOD and
the creation and establishment of new VA national cemeteries.
On September 25, 2020, the Office of Army Cemeteries completed transfer of 11 cemeteries to
the NCA pursuant to Executive Order 13781 and the Office of Management and Budget
Memorandum 17-22 government-wide reform and reorganization plan.59 Fort Lawton Post
Cemetery in Seattle, WA, and Fort Missoula Post Cemetery in Missoula, MT, were transferred to
NCA in June and October 2019. Fort Sheridan National Cemetery in Lake Bluff, IL, and Fort
Douglas Post Cemetery in Salt Lake City, UT, were transferred to VA in December 2019. On
March 6, 2020, Vancouver Barracks Military Cemetery was transferred to VA/NCA Wil amette
National Cemetery. Six additional cemeteries were transferred to NCA in September 2020,
including the post cemeteries at Fort Worden, WA, Fort Stevens, OR, and Benicia Arsenal Post,
CA, on September 11, 2020;60 Fort Devens, MA, on September 18, 2020; and Fort McClel an in

56 NCA, “ Advisory Committee on Cemeteries and Memorials,” https://www.cem.va.gov/about/
advisory_committee.asp.
57 A summary of the findings from this report can be seen in the VA 1987 annual report at https://hdl.handle.net/2027/
uiug.30112105193632?urlappend=%3Bseq=135 .
58 Logistics Management Institute, Veterans Millennium Health Care and Benefits Act of 1999 Study on Improvements
to Veterans Cem eteries, Volum e 1: Future Burial Needs, December 2001, pp. 1-3.
59 Barbara T orreon, Senior Research Librarian, contributed this paragraph. Office of Army Cemeteries, “Army
Completes T ransfer of 11 Cemeteries to VA,” September 25, 2020, https://armycemeteries.army.mil/.
60 NCA, “T hree Army Cemeteries T ransferred to VA,” press release, September 11, 2020, https://www.cem.va.gov/
CEM/pressreleases/T hree_Army_Cemeteries_Transferred_to_VA.asp .
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Anniston, AL, and the Enemy Prisoner of War Cemetery located also at Fort McClel an on
September 25, 2020.61
New VA cemeteries since 2015 include the Tal ahassee National Cemetery and Cape Canaveral
National Cemetery, which opened in 2015; a new national cemetery in Omaha, NE, in 2016;62
and the dedication of two new national cemeteries at the end of 2020: Western New York
National Cemetery in New York State in November 2020 and Morovis National Cemetery in
Puerto Rico in December 2020.63
VA Urban and Rural Initiatives
VA’s Urban Initiative, announced in 2011, was intended to provide burial options for more than
2.4 mil ion veterans by building columbarium-only national cemeteries close to urban areas. New
York, Los Angeles, Chicago, Indianapolis, and San Francisco/Oakland were chosen as the sites
for these new columbarium-only facilities due to the distance and travel required by veterans’
families to reach a national cemetery in the area. VA also created this initiative because of the
inability to find sites large enough to hold in-ground, casketed interments.64
VA’s Rural Initiative, also announced in 2011, was intended to provide additional burial options
for veterans in rural areas.65 In particular, the Rural Initiative targeted Idaho, Maine, Montana,
Nevada, North Dakota, Utah, Wisconsin, and Wyoming.66 Under the Rural Initiative, VA wil
build National Veterans Burial Grounds within existing public or private cemeteries in rural areas
where the unserved veteran population is 25,000 or less within a 75-mile radius. A National
Veterans Burial Ground is a smal , VA-managed section of three to five acres within an existing
public or private cemetery. VA provides a full range of burial options and controls the operation
and maintenance of these lots. These sections hold the same “national shrine” standards as VA-
run national cemeteries.67
Emblems and Inscriptions
Prior to 1973, the rules governing government-furnished headstones and markers were
determined by the Department of the Army. Following World War I, a board of officers composed
of Assistant Secretary of War J. M. Wainwright, Army Chief of Staff General John J. Pershing,

61 NCA, “VA Completes T ransfer of U.S. Army Cemeteries as Part of Government Reform and Reorganization Effort,”
press release, September 25, 2020, https://www.cem.va.gov/pressreleases/VA_Completes_T ransfer_of_US_
Army_Cemeteries_as_Part_of_Government_Reform_and_Reorganization_Effort.asp.; Office of Army Cemeteries,
“Visit Army Cemeteries,” https://armycemeteries.army.mil/About-Us/Our-Cemeteries.
62 See NCA, “ Omaha National Cemetery,” https://www.cem.va.gov/cems/nchp/omaha.asp.
63 See VA, “ VA Commemorates Addition of Western New York National Cemetery ,” press release,
https://www.cem.va.gov/CEM/pressreleases/
VA_Commemorates_Addition_of_Western_New_York_National_Cemetery.asp ; and VA, “ VA Dedicates Morovis
National Cemetery,” press release, https://www.va.gov/opa/pressrel/pressrelease.cfm?id=5582.
64 See VA, “VA Increases Burial Options for Veterans in Urban Areas,” June 3, 2015, https://www.blogs.va.gov/
VAntage/20410/va-increases-burial-options-veterans-urban-areas/; and Government Accountability Office (GAO),
Veterans Affairs: Additional Actions Needed to Increase Veterans’ Burial Access, GAO-19-121, September 2019, p. 7,
https://www.gao.gov/assets/710/701814.pdf.
65 See VA, “ VA Oversees Largest Expansion of National Cemeteries Since the Civil War,” August 4, 2015,
https://www.blogs.va.gov/VAntage/21874/va-oversees-largest-expansion-national-cemeteries-since-civil-war/.
66 See VA Office of Inspector General, NCA: Audit of Rural Veterans Burial Initiative, https://www.va.gov/oig/pubs/
VAOIG-13-03468-203.pdf.
67 See GAO, Veterans Affairs, p. 10. See also VA Office of Inspector General, NCA.
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and Quartermaster General Harry L. Rogers met and adopted a new design, cal ed the General
type, for al veterans’ graves except those of the Civil and Spanish-American Wars.68
The new design included a front-facing inscription with the name of the soldier, rank, regiment,
division, date of death, and state from which the veteran came. In addition, for the first time, a
religious emblem was approved for use on these government headstones and was permitted on
only the General-type headstone. The emblems permitted for use were limited to the Latin Cross
and the Star of David for the Christian and Jewish faiths, respectively.
The director of monument services authorized “MIA” and “POW” to be inscribed at government
expense on December 12, 1988. On December 4, 1992, the director of memorial programs service
authorized “Somalia” to be shown as the war service for those kil ed as a result of military
actions. The Secretary of VA authorized the reintroduction of upright granite headstones on
January 19, 1994.
In February 1997, the Inclusive Inscription Policy was adopted. This policy al ows for additional
text inscription to be provided at government expense.
P.L. 107-103, signed on December 27, 2001, al ows the VA to furnish an appropriate government
marker for the grave of a veteran buried in a private cemetery regardless of whether the grave is
already marked with a private marker. On December 6, 2002, this law was amended to extend this
benefit to veterans who died on or after September 11, 2001.69
Emblems
Headstones and markers may include an emblem of belief if desired by the next of kin. The
fol owing individuals may request a new emblem of belief for inscription on a headstone or
marker: the decedent’s next of kin, a person authorized in writing by the next of kin, or a personal
representative authorized in writing by the decedent.70
Emblem of belief is defined in regulation as “an emblem that represents the decedent’s religious
affiliation or sincerely held religious belief system, or a sincerely held belief system that was
functional y equivalent to a religious belief system in the life of the decedent.”71 VA maintains a
list of approved and prohibited emblems of belief. Currently, there are 74 emblems of belief
approved by VA permitted on headstones or markers.72
The VA Secretary has the authority to regulate the emblems of belief used on government-
furnished headstones and markers. Per the U.S. Code, each grave in a national cemetery “shal be
marked with an appropriate marker. Such marker shal bear the name of the person buried, the
number of the grave, and such other information as the Secretary shal by regulation prescribe.”73
Title 38, Section 632, of the Code of Federal Regulation states that the following individuals may
request a new emblem of belief for inscription on a headstone or marker: the decedent’s next of
kin, a person authorized in writing by the next of kin, or a personal representative authorized in

68 NCA, “ History of Government Furnished Headstones and Markers,” April 17, 2015, https://www.cem.va.gov/cem/
history/hmhist.asp.
69 NCA, “History of Government Furnished Headstones and Markers.”
70 38 C.F.R. §38.632.
71 38 C.F.R. §38.632.
72 T he list of approved emblems of belief can be viewed at http://www.cem.va.gov/hmm/emblems.asp.
73 38 U.S.C. §2404(c)(1).
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writing by the decedent. More information on the process of requesting a different emblem is
available from the NCA.74
In addition to the emblems of belief, the Civil War Union Shield, the Civil War Confederate
Southern Cross of Honor, and the Medal of Honor are approved to be engraved on headstones and
markers. The Code of Federal Regulations states that “emblems of belief do not include social,
cultural, ethnic, civic, fraternal, trade, commercial, political, professional or military emblems. ”75
Inscriptions
Government-furnished headstones and markers must be inscribed with the following information
in this order: legal name of the deceased, branch of service, and years of birth and death.
Memorial markers must also include In Memory Of at the top. If space is available, the inscription
may also contain the veteran’s rank, war service, military decorations, awards, and dates of birth
and death. Al elements must be inscribed in the English language.
If the veteran has an addition to his or her legal name such as Doctor or Reverend, those terms are
not permitted on the mandatory name line. However, terms of endearment, nicknames, and other
personalized inscriptions may, if space is available, be added at the bottom of the headstone or
marker with VA approval. VA wil then determine if the requested inscription is respectful and in
good taste.
Establishing New National Cemeteries
The VA Secretary has the authority to acquire land for national cemeteries “by purchase, gift
(including donations from States or political subdivisions thereof), condemnation, transfer from
other Federal agencies, exchange, or otherwise.”76 In addition, Title 38, Section 2404, of the U.S.
Code authorizes the Secretary to establish al rules and regulations related to the development and
administration of national cemeteries and the relevant facilities. The names of national cemeteries
“may be based on physical and area characteristics, the nearest important city (town), or a
historical characteristic related to the area.”77 The VA Under Secretary of Memorial Affairs is
responsible for finalizing names of structures inside the cemetery, such as drives, walks, and other
special features.78
To ensure that uniformity exists across al national cemeteries, the NCA follows a six-step
process when planning and constructing a new national cemetery. This six-step process
includes:79
1. Site selection,
2. Environmental assessment,
3. Land acquisition,
4. Master planning and design development,

74 See https://www.cem.va.gov/hmm/emblems.asp.
75 38 C.F.R. §38.632(b)(2).
76 38 U.S.C. §2406.
77 See 38 C.F.R. §38.602.
78 See 38 C.F.R. §38.602.
79 For more information, see VA, “National Cemetery Development,” updated January 2019, http://www.cem.va.gov/
cem/docs/factsheets/newcemdev.pdf.
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5. Construction documents preparation, and
6. Construction award and completion.
Although the Secretary has the authority to decide where new cemeteries should be built, VA has
policies designed to establish them in the most-needed areas. Current VA policy states that a
cemetery should be established in an area with large numbers of underserved veterans within 75
miles of a proposed cemetery site.80
State and Tribal Veterans Cemeteries
In addition to establishing national cemeteries, VA assists in establishing (or improving) state and
tribal veterans cemeteries through its Veterans Cemetery Grant Program. Initiated in 1978, the
program provides burial funds for states,81 federal y recognized tribal governments, or U.S.
territories in locations where national cemeteries do not meet veterans’ burial needs. P.L. 116-315
wil expand eligibility to counties in certain states after 2023. In addition, P.L. 116-315 authorizes
increases in the al otment of these grants and creates authorization of funding for expenses related
to training provided by state and tribal cemeteries. Information on these provisions, and when
they wil be effective, can be found in Table C-1.
State cemeteries eligible for funding through this program include those in U.S. states and
territories, the District of Columbia, and Puerto Rico. States seeking funding must apply to VA
directly. State veterans cemeteries are general y located in areas where fewer than 80,000
veterans reside within the cemetery’s service area. VA can fund up to 100% of the development
cost for the purpose of “establishing, expanding, or improving Veterans cemeteries.”82 Cemeteries
established under the program must operate according to the rules, regulations, and guidelines of
the NCA. However, the states can create stricter criteria such as state residency requirements.83
In addition, state and tribal veteran cemeteries are to receive plot al owances for costs incurred for
burying veterans but not for burying the veterans’ spouses or dependents. Some state cemeteries
cover these costs for spouses and dependents, but others do not.

80 Underserved veterans are those veterans without the option of a national or state cemetery. See also VA, “National
Cemetery Development .”
81 Not all states receive VA funding for their state veterans cemeteries, and not all states have state veterans cemeteries.
VA maintains a list of state veterans cemeteries that indicates whether or not they have received VA funding on their
website at https://www.cem.va.gov/cems/allstate.asp.
82 For more information, see VA, “State Cemetery Grants Program—Grant Information Kit,” http://www.cem.va.gov/
cem/grants/information_kit.asp.
83 For more information, see VA, “State Cemetery Grants Program—Grant Information Kit.”
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Quick Facts on State and Tribal Veterans Cemeteries

A list of al state and tribal veterans cemeteries (including those cemeteries located in U.S. territories) can be
found on the NCA’s webpage at https://www.cem.va.gov/grants/state.asp?STATE=Al . The list also indicates
which cemeteries receive VA funding.

Currently, only states and territories with state national cemeteries are eligible for these grants.84

Currently, these grants fund 102 cemeteries.85 Tribal cemeteries serve veterans who are members of the
tribes that maintain the cemeteries and thus do not typical y have the kind of service area distance limits
found for other cemeteries.86

Title 38, Section 2408, of the U.S. Code codifies how grants to state and tribal cemeteries are provided.

Part 39 of Title 38 of the Code of Federal Regulations provides regulations on the establishment, expansion,
improvement, operation, and maintenance of state or tribal veterans cemeteries.
Memorials in National Cemeteries
Laws pertaining to memorials in VA national cemeteries are located in Title 38, Section 2407, of
the U.S. Code. Corresponding regulations can be found in Title 38, Section 38.603, of the Code of
Federal Regulations. The NCA has published guidelines that “provide guidance on the
appropriate design, size, and procedures for the acceptance of donation of memorials.”87 The
guidelines also include “criteria and information to instruct donor groups and national cemetery
administration staff on the donation and acceptance of Commemorative Works and Standard
Memorial Monuments.”88
The federal role in establishing and maintaining memorials is complex. For more information,
consult CRS Report R45741, Memorials and Commemorative Works Outside Washington, DC:
Background, Federal Role, and Options for Congress.
Confederate Memorials
Federal law permits VA to accept monuments and memorials donated by private entities and to
maintain these monuments and memorials in national cemeteries, including those dedicated to
individuals or groups.89 The VA website identifies 34 monuments and memorials in national
cemeteries that explicitly honor Confederate soldiers, sailors, political leaders, or veterans.90
Some of these monuments and memorials predate federal control of the cemeteries where they are
located. For example, one of the Confederate monuments at Point Lookout Confederate Cemetery
in Maryland was erected before the state transferred control of that cemetery to the federal
government. Other monuments and memorials were more recently established, such as the
Confederate monument erected by the United Daughters of the Confederacy and the Sons of

84 Currently, four states do not have any state cemeteries funded through the State Cemetery Grant Program: Florida,
New York, Alaska, and Oregon.
85 According to GAO, in 2019, NCA expected to provide funding for 17 state and tribal government veterans cemetery
projects, three of which would be for new cemeteries. See GAO, Veterans Affairs, p. 8.
86 See GAO, Veterans Affairs, p. 6.
87 NCA, Guidelines and Requirements for Review and Acceptance of Memorials in National Cemeteries, December
2007, http://www.cem.va.gov/docs/New_Memorials_Guidelines.pdf.
88 NCA, Guidelines and Requirements for Review and Acceptance of Memorials in National Cemeteries.
89 38 U.S.C. §2407.
90 Details on monuments and memorials located in national cemeteries are listed under the “Historical Information”
section of each cemetery’s VA website as well as at https://www.cem.va.gov/cem/cems/allnational.asp.
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Confederate Veterans in 2005 at Camp Butler National Cemetery in Il inois.91 If VA were to
decide that these monuments should be removed, it would need to go through the same process as
it did for removing the headstones with German insignias, discussed previously in this report.
Recent Laws, 115th-116th Congresses
Table 4 provides summaries of laws related to burial benefits and national cemeteries enacted in
the 115th and 116th Congresses. Table C-1 offers a detailed description of the multiple provisions
enacted by P.L. 116-315. A history of selected laws is given in Appendix A and Appendix B.
Table 4. Laws from the 115th-116th Congresses
Burial Benefits and National Cemeteries
Public Law
Title
Description
P.L. 116-315
Johnny Isakson and David P. Roe,
See Title II, Benefits, Subtitle C,
M.D. Veterans Health Care and
Burial Matters, See Table C-1.
Benefits Improvement Act of 2020
P.L. 116-283
Wil iam M. (Mac) Thornberry
Section 9107 authorizes the
National Defense Authorization Act transfer of the Mare Island Naval
for Fiscal Year 2021
Cemetery to the VA Secretary for
maintenance by NCA.
P.L. 116-106
Fal en Warrior Battlefield Cross
Authorizes the display of a Fal en
Memorial Act
Soldier Display in any national
cemetery. A Fal en Soldier Display
is a memorial monument in honor
of deceased members of the Armed
Forces.
P.L. 116-107
To permit the Secretary of VA to
Authorizes VA to establish a grant
establish a grant program to
program to conduct cemetery
conduct cemetery research and
research and produce educational
produce educational materials for
materials for the Veterans Legacy
the Veterans Legacy Program.
Program. The program provides the
public with engagement and
educational opportunities regarding
veterans interred in national, state,
or tribal veterans cemeteries.
P.L. 115-184
Veterans Cemetery Benefit
Requires the Department of the
Correction Act
Interior to provide outer burial
receptacles for veterans’ remains
buried in national cemeteries
administered by the National Park
Service.
P.L. 115-141
Consolidated Appropriations Act,
Modifies the eligibility requirements
2018
for burial at NCA cemeteries to
include any individual who was
naturalized pursuant to specified
provisions of the Hmong Veterans’
Naturalization Act and resided in
the United States at the time of
death.

91 For more information on Confederate memorials and monuments see CRS Report R44959, Confederate Symbols:
Relation to Federal Lands and Program s, coordinated by Laura B. Comay.
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Public Law
Title
Description
P.L. 115-136
To amend Title 38, United States
Expands eligibility for memorial
Code, to provide for a consistent
headstones and markers provided
eligibility date for provision of
by VA to certain family members of
Department of Veterans Affairs
veterans. Eligibility for dependent
memorial headstones and markers
children and remarried spouses
for eligible spouses and dependent
whose remains are unavailable is
children of veterans whose remains
expanded to include al those who
are unavailable.
die on or after November 11, 1997.
Source: Public laws identified through searches in Congress.gov.
Considerations for Congress
Veterans’ burial and cemetery issues remain an ongoing concern for Congress. The following
background on recent topics of congressional interest may be helpful.
Confederate Symbols on Public Lands92
The debate over the display of Confederate symbols on public land and their support with federal
funds affects VA, its national cemeteries, and current law and policy regarding the provision of
headstones for Confederate gravesites. VA’s laws and policies permit existing Confederate graves
in national cemeteries to remain undisturbed and permit Confederate monuments and memorials
in national cemeteries and the use of Confederate symbols on government headstones. In the 116th
Congress, H.R. 4179, the No Federal Funding for Confederate Symbols Act, would have
prevented the use of federal funds to create, maintain, or display Confederate symbols on federal
land or property.
Questions for Congress to consider may include:
 How wil existing headstones, monuments, and memorials be treated within the
context of maintaining national cemeteries as “national shrines”?93
 Wil future headstones be permitted to be issued by VA for unmarked
Confederate graves?
 Wil Confederate headstones that are repaired or replaced be permitted to include
the Southern Cross of Honor?
National Guard and Reserve Member Burial Benefits
During the 116th Congress, S. 4250 and H.R. 7727, Burial Equity for Guards and Reserves Act of
2020, were introduced to prevent states from prohibiting the interment of members of the
National Guard and reserve components in state or tribal VA-funded cemeteries. Currently, a
National Guard or reserve member is eligible for burial in these cemeteries under specific
conditions, including 20 years of service. More details on eligibility can be found in the
“Eligibility for Burial Benefits” section of this report.
Questions for Congress to consider may include:

92 For more information on this issue, see CRS Report R44959, Confederate Symbols: Relation to Federal Lands and
Program s, coordinated by Laura B. Comay.
93 Requirements for this are stated in T itle 38, Section 2403, of the U.S. Code.
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 Would inclusion of National Guard and reserve members be a requirement a state
or tribal cemetery must meet as part of the VA State Cemetery Grant Program?
 Should there be a different time limit of service to be eligible for burial?
Emblems and Inscriptions
The NCA provides a list of acceptable emblems for a veteran’s headstone or marker. If the family
of a deceased veteran would like to have a different emblem or wording not approved by VA, a
request must be submitted. In addition, VA’s Advisory Committee on Cemeteries and Memorials
wil also review various symbols and make recommendations to VA to include or exclude various
emblems or wording. H.R. 8668 was introduced during the 116th Congress to authorize specific
acronyms to be included on a VA headstone without requiring prior VA approval or counting
against character or line limit. These acronyms include KIA (kil ed in action), MIA (missing in
action), and POW (prisoner of war).
Questions for Congress to consider may include:
 What standards or requirements could be set to ensure uniformity across the
board to grant permission for additional emblems or inscriptions?
 If additional emblems or inscriptions are added without VA approval (such as
through legislative means), would families of deceased veterans be able to have
such words or inscriptions retroactively engraved on the headstones or markers at
VA expense?

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Appendix A. Legislative History of Monetary Burial
Allowance
The legislative history provided in Table A-1 is limited to the monetary al owances provided for
burial expenses. This does not include al owances VA used to provide in some cases toward
headstones or markers. More information on that history can be found in “Interment in a Private
Cemetery.”
Table A-1. Legislative History of Monetary Burial Allowance
Year
Public Law
Description
1923
P.L. 67-542a
Provides a maximum payment of $100 for a veteran’s burial expenses
and the return of the veteran’s remains to his home if the death
occurred before discharge or resignation from military service.
1924
P.L. 68-242b
Establishes service-connected and non-service-connected burial
al owances of $100.
1933
P.L. 73-2c
Increases both service-connected and non-service-connected burial
al owances to $107.
1936
P.L. 74-844d
Provides that the burial al owance would not be denied based on the
deceased veteran’s net assets at the time of death. Further
establishes a one-year limit after burial for filing a claim for the
al owance, requires VA to notify the claimant of any information
required to complete the claim, and stipulates that the al owance
would not be granted if the evidence was not provided within one
year of the date of the request.
1946
P.L. 79-529e
Increases burial al owance to $150.
1957
P.L. 85-56f
Consolidates the laws administered by the Veterans Administration
relating to compensation, pension, hospitalization, and burial benefits
into one act.
1958
P.L. 85-674g
Increases burial al owance to to a maximum of $250.
1964
P.L. 88-359h
Eliminates the offset against the VA burial al owances for amounts
paid by burial associations.
1966
P.L. 89-360i
Extends the $250 burial al owance to peacetime veterans who died
because of service-connected disabilities but had not applied for
disability compensation.
1973
P.L. 93-43
Provides a plot or interment al owance of $150 for veterans who
were not buried in national cemeteries in addition to the basic
statutory burial al owance of $250.
Provides that the survivors of veterans who died due to service-
connected disabilities may request that VA pay burial and funeral
expenses at the amount authorized for the death of a federal
employee due to an injury incurred in the performance of duty
instead of the standard VA burial and plot al owances.
1978
P.L. 95-476
Extends the $150 plot al owance to veterans eligible for burial in a
national cemetery who choose, instead, to be buried in state
veterans cemeteries. If the veterans are not buried in cemeteries (or
portions of cemeteries) that are solely for the interment of persons
eligible for burial in national cemeteries, the plot al owance is limited
to those total costs not paid by the states (or their political
subdivisions) or the veterans’ employers.
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Year
Public Law
Description
1978
P.L. 95-479
Increases the burial al owance to $300. Limits the burial and funeral
expenses paid for a veteran who died of a service-connected
disability to $1,100.
1981
P.L. 97-35j
Limits payment of the burial al owance to the cases of veterans who
were eligible to receive pensions or disability compensation.
1982
P.L. 97-306
Extends the burial al owance to states (or their political subdivisions)
for unclaimed remains of eligible indigent deceased veterans.
Clarifies that veterans who died in VA-contracted nursing homes are
eligible for the burial al owance.
1988
P.L. 100-322
Increases the burial al owance for veterans who died from service-
connected disabilities to $1,500.
1996
P.L. 104-275
Extends the provision that VA pay the actual cost, up to $300, for
veterans who died in VA-contracted nursing homes to al state
nursing homes.
2000
P.L. 106-419
Extends the plot and interment al owance for burial in state veterans
cemeteries to members, or former members, of Armed Forces
reserve components not otherwise eligible for burial in national
cemeteries.
2001
P.L. 107-103
Increases the plot al owance to $300 and the burial and funeral
al owance for veterans who died due to service-connected disabilities
to $2,000.
2010
P.L. 111-275
Increases plot al owance to $700 effective October 1, 2011, and
provides for an inflation adjustment beginning in FY2013.
2016
P.L. 114-315
Authorizes VA to pay burial and funeral expenses, accrued benefits,
dependency and indemnity compensation, and non-service-connected
disability or death pension amounts to a survivor of a veteran who
has not filed a formal claim if the record contains sufficient evidence
to establish the survivor’s entitlement to such benefits.
2018
P.L. 115-184
Requires the Department of the Interior to provide outer burial
receptacles for veterans’ remains buried in national cemeteries
administered by the National Park Service and provide
reimbursement for outer burial receptacles other than grave liners.
May require survivors to pay (1) the costs by which such burial
receptacle exceeds the costs of a grave liner and (2) related
administrative costs.
2020
P.L. 116-315
Increases the amounts payable through VA for (1) burial and funeral
expenses of veterans and (2) such expenses in connection with a
veteran’s death due to a service-connected disability. VA shal also
increase such amounts each fiscal year to account for inflation.
Source: Compiled by CRS from publicly available information.
Notes:
a. The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes. See https://www.loc.gov/law/help/statutes-at-large/67th-congress/Session%204/
c67s4ch291.pdf.
b. The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes. See https://www.loc.gov/law/help/statutes-at-large/68th-congress/session-1/
c68s1ch320.pdf.
c. The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes. See https://www.loc.gov/law/help/statutes-at-large/73rd-congress/session-1/
c73s1ch3.pdf.
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d. The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes. See https://www.loc.gov/law/help/statutes-at-large/74th-congress/session-2/
c74s2ch867.pdf.
e. The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes. See https://www.loc.gov/law/help/statutes-at-large/67th-congress/Session%204/
c67s4ch283.pdf
f.
See https://www.govinfo.gov/content/pkg/STATUTE-71/pdf/STATUTE-71-Pg83.pdf.
g. See https://www.govinfo.gov/content/pkg/STATUTE-72/pdf/STATUTE-72-Pg624-2.pdf.
h. See https://www.govinfo.gov/content/pkg/STATUTE-78/pdf/STATUTE-78-Pg296.pdf.
i.
See https://www.govinfo.gov/content/pkg/STATUTE-80/pdf/STATUTE-80-Pg29.pdf.
j.
See https://www.govinfo.gov/content/pkg/STATUTE-95/pdf/STATUTE-95-Pg357.pdf.
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Appendix B. History of Federal Actions Related to
National Cemeteries
Table B-1. Timeline of National Cemeteries
Selected Laws and Regulations
Year
Authority
Description
1861
General Orders No. 75a
Makes quartermaster responsible for the burial of (Union)
officers and soldiers and for keeping a register of al
burials of “deceased soldiers.” Stipulates that a registered
head-board should be placed at the head of each grave.
1867
National Cemetery Act (Chapter 61
Provides funds and sets guidelines for the establishment
of the Acts of the 39th Congress)b
and protection of national cemeteries.
1872
Chapter 173 of the Acts of the 42nd
Authorizes the Secretary of War to appoint “meritorious
Congressc
and trustworthy” soldiers as superintendents of national
cemeteries.
1872
Chapter 257 of the Acts of the 42nd
Amends the National Cemetery Act to al ow al
Congressd
honorably discharged soldiers and sailors who were
destitute to be buried in national cemeteries.
1873
Chapter 276 of the Acts of the 42nd
Al ows al honorably discharged soldiers, sailors, and
Congresse
marines who served in the Civil War in the regular or
volunteer forces to be buried in national cemeteries at no
cost.
1906
P.L. 59-38f
Provides for the appropriate marking of the graves of
Confederate soldiers and sailors who died in northern
prisons and military hospitals and were buried near those
prisons and hospitals.
1920
P.L. 66-175g
Expands eligibility for burial in national cemeteries to U.S.
citizens “who served in the Army or Navy of any
government at war with Germany or Austria during the
World War” and who died during service or after being
honorably discharged.
1930
P.L. 71-536h
Establishes the Veterans Administration (VA) and makes
it responsible for the National Homes for Disabled
Volunteer Soldiers and the 21 cemeteries located on
those properties.
1933
Executive Order No. 6166i
Transfers 11 national cemeteries from the custody of the
War Department and the Army to the National Park
Service under the Department of the Interior.
1948
P.L. 80-526j
Expands eligibility for burial in a national cemetery to the
eligible survivors of veterans.
1959
P.L. 86-260k
Expands eligibility for burial in national cemeteries to
Army or Air National Guard and reserves and to ROTC
members whose death occurred while they were on
active duty for training or performing ful -time service,
performing authorized travel to or from that duty of
service, and specific other conditions.
1973
P.L. 93-43
Transfers custody of national cemeteries from the Army
to VA’s newly established National Cemetery System
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Year
Authority
Description
(NCS). VA cemeteries are elevated to national cemetery
status.
Army retains control of Arlington National Cemetery and
the cemetery at the U.S. Soldiers’ and Airmen’s Home.
NCS is given responsibility for veterans’ headstones and
markers.
Adds benefit of transportation of remains under certain
circumstances.
1978
P.L. 95-476
Authorizes a grant assistance program to states to
establish, expand, and improve state veterans cemeteries.
1986
P.L. 99-576
Mandates VA to conduct studies to identify the 10
geographic areas within the United States with the
greatest need for additional veterans’ burial space.
1997
P.L. 105-116
Prohibits the interment or memorialization in the NCS or
Arlington National Cemetery of persons convicted of
federal or state capital crimes, including those sentenced
to death or life imprisonment without parole.l
1998
P.L. 105-368
Redesignates the NCS as the National Cemetery
Administration (NCA) and redesignates the position of
NCS director as the VA Under Secretary for Memorial
Affairs. Authorizes the VA to provide up to 100% of the
development cost for an approved project and provide
for operating equipment for the establishment of new
cemeteries. VA does not provide for acquisition of land
for new cemeteries. Also extends eligibility for burial in a
national cemetery to qualified merchant mariners.m
1999
P.L. 106-117
Directs VA to contract with one or more qualified
organizations to conduct independent studies for
improvements to veterans’ burial benefits and for
improvements to veterans cemeteries. Mandates the
Secretary of VA to establish national cemeteries in the six
U.S. areas where they are most needed.
2002
P.L. 107-330
Establishes procedures for disqualification of persons who
committed capital crimes for interment or
memorialization in national cemeteries.
2003
P.L. 108-109
Authorizes the establishment of six new national
cemeteries in the fol owing areas: Birmingham, AL;
Bakersfield, CA; Jacksonvil e, FL; Sarasota County, FL;
southeastern Pennsylvania; and Greenvil e/Columbia, SC.
2006
P.L. 109-461
Authorizes eligibility of federal y recognized tribal
governments in establishing, expanding, or improving
veterans cemeteries on trust land owned by, or held in
trust for, those tribal organizations. Authorizes the
removal of the remains of Russel Wayne Wagner from
Arlington National Cemetery.n
2010
P.L. 111-275
Expands eligibility for burial in national cemeteries to
parents of certain interred veterans and requires a new
study for establishing cemeteries in five designated areas.
2012
P.L. 112-260
Directs the American Battle Monuments Commission to
operate and maintain Clark Veterans Cemetery fol owing
an agreement between the Republic of the Philippines and
the United States signed in December 2013.o
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Year
Authority
Description
2013
P.L. 113-65,
Authorizes the VA Secretary and the Secretary of the
Army to reconsider decisions to inter or honor the
memory of a person in a national cemetery and al ows for
the disinterment of remains of Michael Lashawn Anderson
from Fort Custer National Cemetery, MI.p
2016
P.L. 114-315
Requires VA to report to Congress regarding the
interring of veterans’ unclaimed remains in national
cemeteries under the control of the NCA and requires
VA to conduct a study on the feasibility and the need for
Saturday and Sunday interments in veterans cemeteries.
2018
P.L. 115-141
Modifies the eligibility requirements for burial at NCA
cemeteries to include any individual who was naturalized
pursuant to specified provisions of the Hmong Veterans’
Naturalization Act and resided in the United States at the
time of death.
2020
P.L. 116-106
Provides that VA authorizes the display of a Fal en Soldier
Display in any national cemetery.q
2020
P.L. 116-107
Permits the Secretary of VA to establish a grant program
to conduct cemetery research and produce educational
materials for the Veterans Legacy Program.
2020
P.L. 116-283
Authorizes the transfer of the Mare Island Naval
Cemetery to the VA Secretary for maintenance by NCA.
2020
Executive Order 13781 and the
Authorizes the Office of Army Cemeteries to complete
Office of Management and Budget
the transfer of 11 cemeteries to the NCA pursuant to
Memorandum 17-22
Executive Order 13781 and the Office of Management
and Budget Memorandum 17-22 government-wide reform
and reorganization plan on September 25, 2020.
2020
P.L. 116-283
Transfers Mare Island Naval Cemetery to VA Secretary
for maintenance by NCA.
Source: Compiled by CRS from publicly available information.
a. The text is available on HathiTrust at https://babel.hathitrust.org/cgi/pt?id=hvd.hl27qz&view=1up&seq=196&
q1=75.
b. See https://www.loc.gov/law/help/statutes-at-large/39th-congress/session-2/c39s2ch61.pdf.
c. See https://www.loc.gov/law/help/statutes-at-large/42nd-congress/session-2/c42s2ch173.pdf.
d. See https://www.loc.gov/law/help/statutes-at-large/42nd-congress/session-2/c42s2ch257.pdf.
e. See https://www.loc.gov/law/help/statutes-at-large/42nd-congress/session-3/c42s3ch276.pdf.
f.
The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes. See https://www.loc.gov/law/help/statutes-at-large/59th-congress/session-1/
c59s1ch631.pdf.
g. The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes. See https://www.loc.gov/law/help/statutes-at-large/66th-congress/session-2/
c66s2ch140.pdf.
h. The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes. See https://www.loc.gov/law/help/statutes-at-large/71st-congress/session-2/
c71s2ch863.pdf.
i.
See https://www.archives.gov/federal-register/codification/executive-order/06166.html.
j.
The printed law does not show the number of the Congress that passed it. The number is given here for
reference purposes See https://www.loc.gov/law/help/statutes-at-large/80th-congress/session-2/
c80s2ch289.pdf.
k. See https://www.govinfo.gov/content/pkg/STATUTE-73/pdf/STATUTE-73-Pg547.pdf.
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l.
On November 21, 1997, President Clinton signed P.L. 105-116 into law, which prohibited convicted
Oklahoma City bomber Timothy McVeigh from being buried in any military cemetery. McVeigh was a
Persian Gulf War veteran and executed by lethal injection on June 11, 2001.
m. P.L. 105-368 also directs the Secretary to furnish a memorial headstone or marker for a deceased or
surviving spouse of a veteran whose remains are not available for interment and includes as a surviving
spouse an unremarried surviving spouse whose subsequent remarriage was terminated by death or divorce.
Also directs the Secretary, when a memorial or marker has been furnished for a veteran, to add, when
feasible, an inscription memorializing such veteran’s spouse in lieu of furnishing a headstone or marker for
such spouse and requires the erection of appropriate group memorials to honor the memory of such
persons and of veterans who are missing in action.
n. Wagner was an honorably discharged Vietnam veteran who was convicted of kil ing an elderly Maryland
couple in 1994. See the “Who Is Ineligible for Military Funeral Honors?” section in CRS In Focus IF11362,
Defense Primer: Arlington National Cemetery, by Barbara Salazar Torreon.
o. See American Battle Monuments Commission, “Clark Veterans Cemetery: Overview,”
https://www.abmc.gov/Clark.
p. On May 30, 2012, Michael LaShawn Anderson went on a shooting spree at an Indianapolis apartment
complex, injuring three and taking the life of Alicia Dawn Koehl, a wife and mother of two, before taking his
own life. Anderson was buried in a national cemetery, and VA did not believe it had the authority to disinter
his remains. This law gave the VA Secretary and the Secretary of the Army the authority to do so.
q. A Fal en Soldier Display is a memorial monument in honor of deceased members of the Armed Forces.

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Appendix C. P.L. 116-315: Subtitle C: Burial Matters
While enacted on January 5, 2021, several provisions of P.L. 116-315 wil not be effective until a
later date. Table C-1 provides a guide to selected provisions and their effective dates.
Table C-1. P.L. 116-315 Subtitle C: Burial Matters
Section
Summary
Effective Date
Sec. 2201. Transportation of
Authorizes VA to pay costs related to
Two years after the enactment of
deceased veterans to veterans
the transportation of certain deceased
the act (January 5, 2023).
cemeteries.
veterans to veterans cemeteries owned
by state or tribal organizations.
Sec. 2202. Increase in certain
Increases the amounts payable through
Applies to deaths that occur on or
funeral benefits under laws
VA for (1) burial and funeral expenses
after the date that is two years after
administered by the Secretary of
of veterans and (2) such expenses in
the date of the enactment of this
Veterans Affairs.
connection with a veteran’s death due
act (January 5, 2023).
to a service-connected disability. VA
shal also increase such amounts each
fiscal year to account for inflation.
Sec. 2204. Provision of inscriptions
Authorizes VA to provide inscriptions
Applies with respect to individuals
for spouses and children on certain
for deceased spouses and children on
who die on or after October 1,
headstones and markers furnished
certain headstones furnished by the VA. 2019.
by the Secretary of Veterans Affairs.
Sec. 2205. Aid to counties for
Al ows the Veterans Cemetery Grant
Two years after the enactment of
establishment, expansion, and
Program to make grants to counties in
the act (January 5, 2023).
improvement of veterans
states without current grant-funded
cemeteries.
state or tribal cemeteries and in cases
where a state has not also submitted an
application.
Sec. 2206. Increase in maximum
Increases to $10 mil ion (from $5
January 5, 2021.
amount of grants to States,
mil ion) the maximum amount VA may
counties, and tribal organizations
grant in a fiscal year to states and tribal
for operating and maintaining
organizations for operating and
veterans cemeteries.
maintaining veterans cemeteries.
Sec. 2207. Provision of urns and
Authorizes the VA Secretary to furnish
Two years after the enactment of
commemorative plaques for
urns for the remains of certain veterans
the act (January 5, 2023).
remains of certain veterans whose
whose cremated remains are not
cremated remains are not interred
interred in certain cemeteries.
in certain cemeteries.
Sec. 2208. Training of State and
Provides a grant for training costs,
January 5, 2021, with reports two
tribal veterans’ cemetery personnel
including travel and up to four weeks of
and five years after enactment.
by National Cemetery
lodging expenses, to attend NCA
Administration.
training. Requires filing a report no
later than two and five years after the
date of enactment.
Source: CRS analysis of text available on Congress.gov.
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Appendix D. Selected Reports
Below are selected reports on VA national cemeteries and burial benefits.
Department of Veterans Affairs
 VA History and Development of the National Cemetery Administration, 2021,
https://www.cem.va.gov/docs/factsheets/
History_and_Development_of_NCA.pdf.
 VA Advisory Committee on Cemeteries and Memorials, American Indian and
Alaska Native Veterans: Burial Ceremonies and Customs in U.S. National
Cemeteries, 2019, https://www.cem.va.gov/CEM/docs/
Report_VA_ACCM_Native_American_Burials.pdf.
 VA Office of Inspector General: National Cemeteries Administration: Audit of the
Rural Veterans Burial Initiative, required by P.L. 113-6, Consolidated and
Further Continuing Appropriations Act of 2013 to evaluate VA’s Rural Initiative,
2014, https://www.va.gov/oig/pubs/VAOIG-13-03468-203.pdf.
External Evaluations
 Evaluation of the VA Burial Benefits Program, conducted by ICF International
under contract by VA’s Office of Policy and Planning, 2008,
http://web.archive.org/web/20100528074933/http://www1.va.gov/op3/docs/
ProgramEvaluations/Final_Burial_Report_8-26-08.pdf.
 National Cemetery System Study, Report, required by P.L. 93-43, the National
Cemeteries Act of 1973, 1974, https://congressional.proquest.com/
congressional/docview/t21.d22.cmp-1974-vas-0003.
GAO Reports
 Veterans Affairs: Additional Actions Needed to Increase Veterans’ Burial Access,
2019, https://www.gao.gov/assets/710/701814.pdf.
 Veterans Affairs: Data Needed to Help Improve Decisions Concerning Veterans’
Access to Burial Options, 2014, https://www.gao.gov/products/GAO-14-537.
 National Cemetery System: Opportunities to Expand Cemeteries’ Capacities,
1997, https://www.gao.gov/products/HEHS-97-192.

Author Information

Heather M. Salazar
Tamar B. Breslauer
Analyst in Veterans Policy
Senior Research Librarian

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