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 medallions 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 medallions 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 well 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, medallion, presidential memorial certificate, or burial flag—or monetary, which may include a plot interment allowance and travel expenses.

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. ally 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 illness 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 illness that occurred while attending or traveling to a training camp or cruise.
• 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 guerrilla 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 all of the following requirements:
• Died on or after March 23, 2018;
• Resided in the United States at the time of their deaths; and
• Naturalized under Section 2(1) of the Hmong Veterans' Naturalization Act of 2000 (P.L. 106-207).

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 medallions; burial flags; and Presidential Memorial Certificates. If a veteran is buried in a private cemetery and the veteran's headstone or marker was privately purchased, a surviving dependent may apply for a government medallion 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 allowances 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 allowance. 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 will provide a burial allowance 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 medallions¹⁴ 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 medallions 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 will 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 medallion. The application for a government-furnished headstone, marker, or medallion is available on the VA website.¹⁵ A cemetery official must certify that the cemetery will accept and install the headstone, marker, or medallion.

Presidential Memorial Certificate

The Presidential Memorial Certificate (PMC) program began in 1962 under President John F. Kennedy and has been continued by all subsequent Presidents. The PMC is a gold embossed paper certificate inscribed with the veteran's name and the President's signature. It honors the memory of honorably discharged deceased veterans.¹⁶ In 2020, the PMC was automatically 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 will 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 allowance, 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 allowance 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 allowance 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 allowance 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 still 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 will 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 still provided to help offset funeral and burial costs, transportation is not specifically included. Section 2201 of P.L. 116-315 includes a provision to provide transportation funding for veterans buried in state or tribal cemeteries. Information on this provision, and when it will 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 well. See the "Unclaimed Veterans Remains" section in this report.

Eligibility²²

Generally, 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 allowances 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.

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 illness or disability.²⁵

A veteran's net assets at the time of death do not affect the amount of burial allowance the next of kin can receive. However, the allowance will 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 allowance will 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 allowances 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 will pay the veteran's burial and funeral costs up to $807 in burial allowance and $807 for a burial plot. In addition, some or all of the costs for transporting the veteran's remains to the state in which he or she will 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 all 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 allowances based on their residency at the time of death. Survivors of these veterans generally receive burial allowances to help offset burial and funeral costs and are paid by VA upon notification of the veterans' deaths. VA may grant an additional plot allowance 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 allowances listed in Table 3. Survivors of veterans who served with the Commonwealth Army of the Philippines or as a Guerrilla may be eligible for either a full allowance rate if the veteran was a U.S. resident at the time of death or a half allowance rate if the veteran was a non-U.S. resident at the time of death.³⁰

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 will 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 allowance and, if it pays for the plot in a private cemetery, may be eligible for a $745 plot allowance. 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 allowable 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
• 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 actually 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 Bill 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 installations. 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 initially 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 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 called 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 installed 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 officially 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 million 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 all 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 shall 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 all 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 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 19^th 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 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 Bill 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 Millennium 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 Tallahassee, 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 Willamette 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 McClellan in Anniston, AL, and the Enemy Prisoner of War Cemetery located also at Fort McClellan on September 25, 2020.⁶¹

New VA cemeteries since 2015 include the Tallahassee 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 million 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 will 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 small, 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, and Quartermaster General Harry L. Rogers met and adopted a new design, called the General type, for all 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 killed 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 allows for additional text inscription to be provided at government expense.

P.L. 107-103, signed on December 27, 2001, allows 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 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 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 functionally 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 "shall be marked with an appropriate marker. Such marker shall bear the name of the person buried, the number of the grave, and such other information as the Secretary shall 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 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. All 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 will 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 all 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 all 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,
• 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 federally recognized tribal governments, or U.S. territories in locations where national cemeteries do not meet veterans' burial needs. P.L. 116-315 will expand eligibility to counties in certain states after 2023. In addition, P.L. 116-315 authorizes increases in the allotment 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 will 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 generally 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 allowances 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.

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 Confederate Veterans in 2005 at Camp Butler National Cemetery in Illinois.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, 115^th-116^th Congresses

Table 4 provides summaries of laws related to burial benefits and national cemeteries enacted in the 115^th and 116^th 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.

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 116^th 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 will existing headstones, monuments, and memorials be treated within the context of maintaining national cemeteries as "national shrines"?⁹³
• Will future headstones be permitted to be issued by VA for unmarked Confederate graves?
• Will 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 116^th 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:

• 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 will also review various symbols and make recommendations to VA to include or exclude various emblems or wording. H.R. 8668 was introduced during the 116^th 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 (killed 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?

Appendix A. Legislative History of Monetary Burial Allowance

The legislative history provided in Table A-1 is limited to the monetary allowances provided for burial expenses. This does not include allowances 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."

Appendix B. History of Federal Actions Related to National Cemeteries

Appendix C. P.L. 116-315: Subtitle C: Burial Matters

While enacted on January 5, 2021, several provisions of P.L. 116-315 will not be effective until a later date. Table C-1 provides a guide to selected provisions and their effective dates.

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.