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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 4100 Introduced in Senate (IS)]

<DOC>

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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