[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 4100 Introduced in Senate (IS)]
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118th CONGRESS
2d Session
S. 4100
To amend title 38, United States Code, to establish the National
Cemeteries Foundation to support the educational outreach activities of
the Veterans Legacy Program, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 10, 2024
Mr. Moran (for himself and Ms. Hirono) introduced the following bill;
which was read twice and referred to the Committee on Veterans' Affairs
_______________________________________________________________________
A BILL
To amend title 38, United States Code, to establish the National
Cemeteries Foundation to support the educational outreach activities of
the Veterans Legacy Program, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Honoring Veterans'
Legacies and Burial Benefits Enhancements Act''.
(b) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title; table of contents.
TITLE I--SUPPORTING THE VETERANS LEGACY PROGRAM
Sec. 101. National Cemeteries Foundation to support educational
outreach activities of the Veterans Legacy
Program.
TITLE II--ENSURING DIGNIFIED BURIALS FOR VETERANS
Sec. 201. Headstones and markers for groups of individuals buried in
group interments.
Sec. 202. Requirement for use of dignified burial containers for
interments in national cemeteries.
TITLE III--BURIAL BENEFITS ENHANCEMENTS
Sec. 301. Expansion of eligibility for government-furnished headstone,
marker, or medallion for medal of honor
recipients.
Sec. 302. Modification of eligibility for burial benefits relating to
other than dishonorable service for deaths
in active service.
Sec. 303. Permanent authority for burial, memorial headstones, and
markers of spouses and dependent children
who predecease veterans and active duty
members of the Armed Forces.
TITLE I--SUPPORTING THE VETERANS LEGACY PROGRAM
SEC. 101. NATIONAL CEMETERIES FOUNDATION TO SUPPORT EDUCATIONAL
OUTREACH ACTIVITIES OF THE VETERANS LEGACY PROGRAM.
(a) In General.--Chapter 24 of title 38, United States Code, is
amended by adding at the end the following new section:
``Sec. 2415. National Cemeteries Foundation
``(a) Establishment.--
``(1) In general.--There is established the National
Cemeteries Foundation (in this section referred to as the
`Foundation').
``(2) Nature of corporation.--The Foundation is a
charitable and nonprofit corporation and is not an agency or
establishment of the United States.
``(3) Nonprofit status.--If by the end of the four-year
period beginning on the date of the enactment of the Honoring
Veterans' Legacies and Burial Benefits Enhancements Act the
Foundation is not treated as an organization described in
section 501(c)(3) of the Internal Revenue Code of 1986 and
exempt from taxation under section 501(a) of such Code, the
Secretary shall dissolve the Foundation.
``(b) Purposes.--The purposes of the Foundation are to provide a
flexible funding mechanism--
``(1) for educational outreach activities of the Veterans
Legacy Program that are approved by the Under Secretary for
Memorial Affairs at one or more national cemeteries under the
control of the National Cemetery Administration; and
``(2) to facilitate functions related to the conduct of
such activities, approved as described in paragraph (1).
``(c) Board of Directors; Executive Director.--
``(1) Board of directors.--
``(A) In general.--The Secretary shall provide for
the appointment of a board of directors for the
Foundation.
``(B) Membership.--The board of directors of the
Foundation shall include at least one member
representing the National Cemetery Administration.
``(C) Limitation.--An individual appointed to the
board of directors of the Foundation may not be
affiliated with or employed by any entity that is a
source of funding for research or education by the
Department unless that source of funding is a
governmental entity or an entity the income of which is
exempt from taxation under the Internal Revenue Code of
1986.
``(D) Appointment.--Any member of the board of
directors of the Foundation representing the National
Cemetery Administration shall be appointed after
consultation with the Under Secretary for Memorial
Affairs.
``(2) Executive director.--
``(A) In general.--The Foundation shall have an
executive director who shall be appointed by the board
of directors of the Foundation with the concurrence of
the Under Secretary for Memorial Affairs.
``(B) Responsibilities and duties.--The executive
director of the Foundation shall--
``(i) be responsible for the operations of
the Foundation; and
``(ii) have such specific duties and
responsibilities as the board of directors of
the Foundation may prescribe.
``(d) General Authorities.--
``(1) In general.--The Foundation may--
``(A) accept, administer, retain, and spend funds
derived from gifts, contributions, grants, fees,
reimbursements, and bequests from individuals and
public or private entities to the Veterans Legacy
Program;
``(B) retain fees for the services provided in
administering funds for the Veterans Legacy Program;
and
``(C) reimburse, from funds accepted on behalf of
the Veterans Legacy Program, amounts to the applicable
appropriation account of the Department for the Office
of General Counsel for any expenses of that Office in
providing legal services to the National Cemetery
Administration required to implement this section.
``(2) Contracts, grants, and other agreements.--Any
contract, grant, or other agreement for the carrying out of an
educational outreach activity using funds described in
paragraph (1)(A) shall be between the Foundation and the
contractor, grant recipient, or other party, as the case may
be.
``(3) Availability of reimbursed amounts.--Amounts
reimbursed to the Office of General Counsel under paragraph
(1)(C) shall--
``(A) be available for use by the Office of the
General Counsel only for staff and training, and
related travel, for the provision of legal services
under this section; and
``(B) remain available for such use without fiscal
year limitation.
``(e) Transfer and Administration of Funds.--Any funds received by
the Secretary for the conduct of educational outreach activities of the
Veterans Legacy Program, other than funds appropriated to the
Department, may be transferred to and administered by the Foundation.
``(f) Approval of Educational Outreach Activities.--The Foundation
may not spend funds for an educational outreach activity of the
Veterans Legacy Program unless the activity is approved in accordance
with procedures prescribed by the Under Secretary for Memorial Affairs
for educational outreach activities carried out with funds donated or
otherwise provided to the Foundation for such activities.
``(g) Policies and Procedures.--
``(1) In general.--The Under Secretary for Memorial Affairs
shall prescribe policies and procedures to guide the spending
of funds in support of the Veterans Legacy Program by the
Foundation.
``(2) Requirements.--The policies and procedures described
in paragraph (1) shall be consistent with--
``(A) the purpose of the Foundation as a flexible
funding mechanism; and
``(B) Federal and State law and regulations,
executive orders, circulars, policies of the
Department, and directives that apply generally to the
receipt and expenditure of funds by organizations
described in section 501(c)(3) of the Internal Revenue
Code of 1986 and exempt from taxation under section
501(a) of such Code.
``(h) Accountability and Oversight.--
``(1) Records available to secretary.--The records of the
Foundation shall be available to the Secretary.
``(2) Inspector general.--For the purposes of sections
404(a)(1) and 406(a)(1) of title 5, the programs and operations
of the Foundation shall be considered to be programs and
operations of the Department with respect to which the
Inspector General of the Department has responsibilities under
chapter 4 of title 5.
``(3) Comptroller general.--The Foundation shall be
considered an agency for the purposes of section 716 of title
31 (relating to availability of information and inspection of
records by the Comptroller General).
``(4) Conflict of interest policy.--Each director, officer,
and employee of the Foundation shall be subject to a conflict
of interest policy adopted by the Foundation.
``(5) Annual report by foundation.--
``(A) In general.--Each year, the Foundation shall
submit to the Secretary a report.
``(B) Elements.--Each report required by
subparagraph (A) shall include the following:
``(i) A detailed statement of the
operations, activities, and accomplishments of
the Foundation during the year in which the
report is submitted.
``(ii) The most recent audit of the
Foundation under paragraph (6).
``(iii) The most recent Internal Revenue
Service Form 990 `Return of Organization Exempt
from Income Tax' or equivalent and the
applicable schedules under such form.
``(6) Audits of foundation.--
``(A) Revenues in excess of $500,000.--If revenues
of the Foundation exceed $500,000 in any year, the
Foundation shall obtain an audit of the Foundation for
that year.
``(B) Revenues between $100,000 and $500,000.--If
revenues of the Foundation are between $100,000 and
$500,000 each year for three consecutive years, the
Foundation shall obtain an audit of the Foundation for
those years.
``(C) Independent auditor.--Any audit under this
paragraph shall be performed by an independent auditor.
``(7) Annual report by secretary.--
``(A) In general.--Each year, the Secretary shall
submit to the Committee on Veterans' Affairs of the
Senate and the Committee on Veterans' Affairs of the
House of Representatives a report on the Foundation.
``(B) Elements.--Each report required by
subparagraph (A) shall set forth the following
information:
``(i) The location of educational outreach
activities funded by the Foundation.
``(ii) The amount received by the
Foundation during the previous year,
including--
``(I) the total amount received;
``(II) the amount received from
governmental entities for research and
the amount received from governmental
entities for education;
``(III) the amount received from
all other sources for research and the
amount received from all other sources
for education; and
``(IV) if an amount received from a
source referred to in subclause (III)
exceeded $25,000, information that
identifies the source.
``(iii) The amount expended by the
Foundation during the year for travel conducted
in conjunction with research and the amount
expended for travel conducted in conjunction
with education.
``(i) Definitions.--In this section:
``(1) Educational outreach activity.--The term `educational
outreach activity' means any activity that is part of a
collaborative effort involving universities, schools, teachers,
professors, students of all levels, and nonprofit
organizations--
``(A) to research veterans interred in national
cemeteries under the control of the National Cemetery
Administration; and
``(B) to memorialize those veterans by sharing
their stories of service and sacrifice to the United
States.
``(2) Veterans legacy program.--The term `Veterans Legacy
Program' has the meaning given that term in section 1(d) of
Public Law 116-107 (38 U.S.C. 2400 note).''.
(b) Clerical Amendment.--The table of sections at the beginning of
chapter 24 of title 38, United States Code, is amended by adding at the
end the following new item:
``2415. National Cemeteries Foundation.''.
TITLE II--ENSURING DIGNIFIED BURIALS FOR VETERANS
SEC. 201. HEADSTONES AND MARKERS FOR GROUPS OF INDIVIDUALS BURIED IN
GROUP INTERMENTS.
Section 2306 of title 38, United States Code, is amended--
(1) by redesignating subsection (k) as subsection (l); and
(2) by inserting after subsection (j) the following new
subsection (k):
``(k) In lieu of a headstone or marker for an individual under this
section, the Secretary may furnish a single appropriate headstone or
marker for a group of individuals buried in a group interment if each
individual of such group is eligible for a headstone or marker
furnished under this section.''.
SEC. 202. REQUIREMENT FOR USE OF DIGNIFIED BURIAL CONTAINERS FOR
INTERMENTS IN NATIONAL CEMETERIES.
Section 2404 of title 38, United States Code, is amended by adding
at the end the following new subsection:
``(j) The Secretary may not accept a cardboard container for the
interment of the unclaimed remains of a veteran in a national cemetery
unless evidence is provided to the Secretary that the veteran or a
member of the veteran's family previously expressed the desire for the
use of such a container.''.
TITLE III--BURIAL BENEFITS ENHANCEMENTS
SEC. 301. EXPANSION OF ELIGIBILITY FOR GOVERNMENT-FURNISHED HEADSTONE,
MARKER, OR MEDALLION FOR MEDAL OF HONOR RECIPIENTS.
Section 2306(d) of title 38, United States Code, is amended--
(1) in paragraph (4)(B)(i), by inserting ``, except as
provided in paragraph (5)'' after ``1917''; and
(2) in paragraph (5)(C)--
(A) by striking clause (i); and
(B) by redesignating clauses (ii) and (iii) as
clauses (i) and (ii), respectively.
SEC. 302. MODIFICATION OF ELIGIBILITY FOR BURIAL BENEFITS RELATING TO
OTHER THAN DISHONORABLE SERVICE FOR DEATHS IN ACTIVE
SERVICE.
(a) Persons Eligible for Interment in National Cemeteries.--Section
2402(a)(1) of title 38, United States Code, is amended by inserting
``under conditions other than dishonorable as shown by a statement from
a general court-martial convening authority'' after ``space service''.
(b) Headstones, Markers, and Burial Receptacles.--Section 2306 of
title 38, United States Code, is amended--
(1) in subsection (b)(4)(A), by inserting ``under
conditions other than dishonorable as shown by a statement from
a general court-martial convening authority'' after ``space
service''; and
(2) in subsection (g)(2), by inserting ``under conditions
other than dishonorable as shown by a statement from a general
court-martial convening authority'' after ``space service''.
(c) Flags.--Section 2301(d) of title 38, United States Code, is
amended by inserting ``under conditions other than dishonorable, as
shown by a statement from a general court-martial convening
authority,'' after ``space service''.
SEC. 303. PERMANENT AUTHORITY FOR BURIAL, MEMORIAL HEADSTONES, AND
MARKERS OF SPOUSES AND DEPENDENT CHILDREN WHO PREDECEASE
VETERANS AND ACTIVE DUTY MEMBERS OF THE ARMED FORCES.
(a) Memorial Headstones and Markers.--Section 2306(b)(2) of title
38, United States Code, is amended--
(1) in subparagraph (B), by striking ``if such death occurs
before October 1, 2024''; and
(2) in subparagraph (C), by striking ``if such death occurs
before October 1, 2024''.
(b) Burial.--Section 2402(a)(5) of title 38, United States Code, is
amended by striking ``if such death occurs before October 1, 2024''.
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