SECTION 1. FINDINGS.

    Congress finds the following:
            (1) Congress strongly supports providing every honorably 
        discharged veteran the opportunity to be buried in a national 
        veterans cemetery in recognition of their sacrifices for the 
        freedoms enjoyed by every United States citizen;
            (2) The Department of Veterans Affairs has determined that 
        a population threshold of 170,000 eligible people living within 
        a 75-mile service radius is appropriate to merit the 
        establishment of a new national cemetery in areas of greatest 
        need nationwide.
            (3) Although the Department of Veterans Affairs estimates a 
        projected veterans population of 133,000 within a 75-mile 
        radius of the city of Bellevue, Nebraska, an independent 
        analysis conducted by the Metropolitan Area Planning Agency 
        located in Omaha, Nebraska, concluded that 172,500 people who 
        reside within a 75-mile radius of Bellevue would be eligible to 
        be buried in a national cemetery.
            (4) Congress has consistently authorized the construction 
        of six new national cemeteries every four years since 1999, 
        with the first six established by the Veterans Millennium 
        Health Care and Benefits Act (Public Law 106-117) and the next 
        six established by the National Cemetery Expansion Act of 2003 
        (Public Law 108-109).
            (5) The 2002 independent ``Future Burial Needs'' report 
        completed for the Department of Veterans Affairs pursuant to 
        section 613 of the Veterans Millennium Health Care and Benefits 
        Act recommended Omaha, Nebraska as a location for a new 
        national cemetery to be built in 2005.
            (6) The Midwest Health Care Network of the Department of 
        Veterans Affairs, which is responsible for the provision of 
        health care for veterans residing in Iowa and Nebraska, 
        currently serves a high population of aging veterans.
            (7) Major veterans and military advocacy organizations 
        endorse the establishment of a national cemetery to serve 
        veterans and their family members in eastern Nebraska and 
        western Iowa, including the Nebraska Department of Disabled 
        American Veterans, the Heartland of America Chapter of the 
        Military Officers Association of America, the Great Plains 
        Chapter of Paralyzed Veterans of America, the Nebraska 
        Department of Veterans of Foreign Wars, the Nebraska chapter of 
        Vietnam Veterans of America, the Nebraska Military Order of the 
        Purple Heart, the Nebraska State Air Force Association, the Air 
        Force Sergeants Association, Chapter 984, the Nebraska 
        Department of the American Legion, the Forty & Eight Charitable 
        Veterans, the Nebraska chapter of the American Ex-Prisoners of 
        War, the Nebraska chapter of Gold Star Wives, the Korean War 
        Veterans Association, Nebraska Chapter 1, the Marine Corps 
        League in Nebraska, and the Nebraska Department of American 
        Veterans.
            (8) Such organizations represent a combined membership of 
        at least 85,700 veterans and military advocates in the State of 
        Nebraska.

SEC. 2. ESTABLISHMENT OF NATIONAL CEMETERY IN SARPY COUNTY, NEBRASKA.

    (a) In General.--The Secretary of Veterans Affairs shall establish, 
in accordance with chapter 24 of title 38, United States Code, a 
national cemetery in Sarpy County, Nebraska, to serve the needs of 
veterans and their families in eastern Nebraska and western Iowa.
    (b) Consultation in Selection of Site.--Before selecting the site 
for the national cemetery established under subsection (a), the 
Secretary shall consult with--
            (1) appropriate officials of the State of Nebraska and 
        local officials in Sarpy County, Nebraska; and
            (2) appropriate officials of the United States, including 
        the Administrator of General Services, with respect to land 
        belonging to the United States in that region that would be 
        suitable to establish the national cemetery under subsection 
        (a).
    (c) Authority To Accept Donation of Parcel of Land.--
            (1) In general.--The Secretary of Veterans Affairs may 
        accept on behalf of the United States the gift of an 
        appropriate parcel of real property. The Secretary shall have 
        administrative jurisdiction over such parcel of real property, 
        and shall use such parcel to establish the national cemetery 
        under subsection (a).
            (2) Income tax treatment of gift.--For purposes of Federal 
        income, estate, and gift taxes, the real property accepted 
        under paragraph (1) shall be considered as a gift to the United 
        States.
    (d) Report.--As soon as practicable after the date of the enactment 
of this Act, the Secretary shall submit to Congress a report on the 
establishment of the national cemetery under subsection (a). The report 
shall set forth a schedule for such establishment and an estimate of 
the costs associated with such establishment.
Directs the Secretary of Veterans Affairs to establish a national cemetery in Sarpy County, Nebraska, to serve the needs of veterans and their families in eastern Nebraska and western Iowa.
To direct the Secretary of Veterans Affairs to establish a national cemetery in Sarpy County, Nebraska, to serve veterans in eastern Nebraska and western Iowa.