Veteran Headstone Honor Act

Bill Number

H.R. 9356

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Taxation

Status

Introduced

Latest Action

2026-06-18: Referred to the House Committee on Ways and Means.

Last Updated

2026-06-22T22:59:08Z

AI-Generated Summary

Purpose This legislation establishes a new tax credit under the Internal Revenue Code to reimburse private cemeteries for costs associated with attaching official veteran medallions to headstones or markers.

Key Provisions

• Creates section 45BB, titled the Veteran Headstone Medallion Credit, which equals the amount of qualified expenditures paid or incurred by a private cemetery during the tax year for attaching a veteran headstone medallion.
• Defines qualified veteran headstone medallion expenditures as expenses for attaching a medallion (as described in 38 U.S.C. § 2306(d)(4)(A)) to the headstone or marker of a deceased individual within the cemetery.
• Requires the taxpayer to certify to the Secretary of the Treasury that the medallion has been attached and to provide an itemized statement of expenses.
• Adds the credit to the general business credit under section 38 and makes it eligible for elective payment under section 6417.
• Directs the Secretary, in consultation with the Secretary of Veterans Affairs, to issue regulations or guidance.
• Applies to expenses paid or incurred after the date of enactment.

Significant Changes to Existing Law The bill adds a new tax credit provision (section 45BB) to the Internal Revenue Code, expands the list of credits includable in the general business credit, and extends elective payment treatment to this credit. It does not alter existing veteran benefits programs administered by the Department of Veterans Affairs.

Potential Impacts

• Private cemeteries may receive financial offsets for medallion attachment costs, potentially increasing the number of medallions placed.
• The Internal Revenue Service would administer the credit, including certification and payment processes, while the Department of Veterans Affairs would provide consultative input on regulations.
• Veterans' families or estate representatives may benefit indirectly through expanded access to medallions at private cemeteries.
• The federal government may experience reduced tax revenue and increased administrative expenses.

Main Stakeholders Affected

• Private cemeteries that own and operate facilities where headstones are located.
• Taxpayers claiming the credit (limited to cemetery operators).
• The Internal Revenue Service (administration and enforcement).
• The Department of Veterans Affairs (regulatory consultation).
• Families of deceased veterans seeking medallion placement.

Notable Legal, Constitutional, or Political Implications The legislation operates within Congress's taxing authority under Article I, Section 8 of the Constitution and introduces no apparent changes to veterans' entitlements or federal cemetery operations. It creates a targeted incentive within the tax code without modifying existing statutory definitions of veteran headstone medallions.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Lawler, Michael [R-NY-17]

Recent Actions

• 2026-06-18: Referred to the House Committee on Ways and Means.
• 2026-06-18: Introduced in House
• 2026-06-18: Introduced in House

Bill Versions

• Veteran Headstone Honor Act — issued 2026-06-18 — PDF (4 pages)