116 S4100 IS: Honoring Veterans' Legacies and Burial Benefits Enhancements Act
U.S. Senate
2024-04-10
text/xml
EN
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II
118th CONGRESS
2d Session
S. 4100
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.
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.
I

Supporting the Veterans Legacy Program
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:
“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.”.
II

Ensuring dignified burials for veterans
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.”.
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.”.
III

Burial benefits enhancements
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.
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”.
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”.