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© 2026 Congressional Accountability Tracker

HouseH. Rpt. 119-3432025-10-17

ENSURING VETERANS' FINAL RESTING PLACE ACT OF 2025

← Veterans' Affairs CommitteeView on GovInfo →

Summary

H. Rpt. 119-343 accompanies veterans affairs legislation titled "Ensuring Veterans' Final Resting Place Act of 2025". Veterans bills address VA healthcare, disability benefits, education assistance, home loans, mental health services, or military-to-civilian transition programs. The Veterans' Affairs Committee's report documents specific improvements to veterans' services, expansion of benefits, or responses to identified problems in VA programs. Veterans legislation frequently enjoys bipartisan support, though reports may still contain different views on implementation and funding.

Full Text

Official report text. Use Ctrl+F / Cmd+F to search within the document.

House Report 119-343 - ENSURING VETERANS' FINAL RESTING PLACE ACT OF 2025

[House Report 119-343]
[From the U.S. Government Publishing Office]

119th Congress }                                              { Report
                        HOUSE OF REPRESENTATIVES
 1st Session   }                                              { 119-343

=======================================================================

 
           ENSURING VETERANS' FINAL RESTING PLACE ACT OF 2025
           
                            ----------------
                                
October 17, 2025.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                            ----------------
                                
           Mr. Bost, from the Committee on Veterans' Affairs,
                        submitted the following

                              R E P O R T

                        [To accompany H.R. 647]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Veterans' Affairs, to whom was referred 
the bill (H.R. 647) to amend title 38, United States Code, to 
authorize the provision of certain additional burial benefits 
for individuals for whom an urn or plaque is furnished, and for 
other purposes, having considered the same, reports favorably 
thereon with an amendment and recommends that the bill as 
amended do pass.

                                CONTENT

                                                                   Page
Amendment........................................................     1
Purpose and Summary..............................................     2
Background and Need for Legislation..............................     2
Hearings.........................................................     5
Subcommittee Consideration.......................................     5
Committee Consideration..........................................     6
Committee Votes..................................................     6
Committee Oversight Findings.....................................     6
Statement of General Performance Goals and Objectives............     6
Earmarks and Tax and Tariff Benefits.............................     6
Committee Cost Estimate..........................................     7
Budget Authority and Congressional Budget Office Estimate........     7
Federal Mandates Statement.......................................    10
Advisory Committee Statement.....................................    10
Applicability to Legislative Branch..............................    10
Statement on Duplication of Federal Programs.....................    10
Section-by-Section Analysis of the Legislation...................    10
Changes in Existing Law Made by the Bill, as Reported............    11

    The amendment is as follows:
  Strike all after the enacting clause and insert the 
following:

SECTION 1. SHORT TITLE.

  This Act may be cited as the ``Ensuring Veterans' Final Resting Place 
Act of 2025''.

SEC. 2. EXPANSION OF ELIGIBILITY FOR DEPARTMENT OF VETERANS AFFAIRS 
           HEADSTONES, MARKERS,  AND BURIAL RECEPTACLES FOR CERTAIN
           INDIVIDUALS.

  Subsection (b)(2) of section 2306 of title 38, United States Code, is 
amended in subparagraphs (B) and (C) by striking ``who dies on or after 
November 11, 1998,'' each place it appears.

SEC. 3. DEPARTMENT OF VETERANS AFFAIRS PROVISION OF ADDITIONAL BURIAL 
           BENEFITS WHEN AN URN OR PLAQUE IS PROVIDED.

  (a) In General.--Subsection (h) of such section is amended--
          (1) in paragraph (1), by striking ``In lieu of furnishing a 
        headstone or marker under this section for'' and inserting ``In 
        the case of'';
          (2) by striking paragraph (2);
          (3) by redesignating paragraphs (3) through (5) as paragraphs 
        (2) through (4), respectively; and
          (4) in paragraph (1) by striking ``paragraph (3)'' and 
        inserting ``paragraph (2)''.
  (b) Applicability.--The amendment made by subsection (a) shall apply 
with respect to an individual who dies on or after January 5, 2021.

SEC. 4. EXTENSION OF CERTAIN LIMITS ON PAYMENTS OF PENSION.

  Section 5503(d)(7) of title 38, United States Code, is amended by 
striking ``November 30, 2031'' and inserting ``May 31, 2033''.

                          Purpose and Summary

    H.R. 647, the ``Ensuring Veterans' Final Resting Place Act 
of 2025,'' was introduced by Representative Rudy Yakym, III of 
Indiana on January 23, 2025. The bill, as amended, would allow 
a veteran's survivor to choose to have their veteran loved one 
interred in a Department of Veterans Affairs (VA) national 
cemetery, even if the veteran's survivor initially chose a VA-
furnished urn or plaque in lieu of interring the veteran at a 
VA national cemetery. The bill, as amended, would also include 
H.R. 1344, the ``Dennis and Lois Krisfalusy Act,'' introduced 
by Representative Guy Reschenthaler of Pennsylvania. This 
section would authorize VA to provide headstones or markers for 
veterans' surviving spouses and dependent children whose 
remains are unavailable for burial, and who passed away before 
November 11, 1998. Finally, the bill, as amended, would provide 
an offset for the cost of this bill by extending the current 
law reducing the amount of pension paid to VA pension 
beneficiaries who are admitted to a VA or Medicaid sponsored 
nursing facility.

                  Background and Need for Legislation

Section 1: Short Title

    This Act may be cited as the ``Ensuring Veterans' Final 
Resting Place Act of 2025.''

Section 2: Expansion of Eligibility for Department of Veterans Affairs 
        Headstones, Markers, and Burial Receptacles for Certain 
        Individuals

    Currently, VA is authorized to provide headstones or 
markers for certain veterans and veterans' family members whose 
remains are unavailable for burial. However, under current law 
(38 U.S.C. Sec. 2306(b)(2)), VA is authorized to provide a 
headstone or marker for certain surviving spouses and dependent 
children whose remains are unavailable for burial only if they 
passed away on or after November 11, 1998.
    The Committee understands that it can be heartbreaking for 
veterans' families when they cannot mourn the veteran and their 
surviving spouses together. In a March 26, 2025, legislative 
hearing of the Subcommittee on Disability Assistance and 
Memorial Affairs, Mrs. Patricia Krisfalusy-Maxon, sister of 
Master Sergeant Dennis Krisfalusy, U.S. Air Force (Ret.), and 
sister-in-law of Master Sergeant Krisfalusy's wife Lois, 
testified on how important it was to ensure that ``no veteran 
spouse is forgotten'':
          ``In 2023, plans were made to honor Dennis and Lois 
        for their service. Working closely with the National 
        Cemetery of the Alleghenies, a service was arranged, 
        and a military headstone was ordered that would feature 
        Denny's name on the front and Lois's on the back. 
        However, we learned that due to the timing of her 
        death, Lois was not eligible to have her name on the 
        stone.''\1\
---------------------------------------------------------------------------
    \1\Testimony of Mrs. Krisfalusy-Maxon (March 26, 2025), HHRG-119-
VR09-Wstate-Krisfalusy-MaxonP-20250326.pdf (House.gov).
---------------------------------------------------------------------------
    In a March 26, 2025, legislative hearing of the 
Subcommittee on Disability Assistance and Memorial Affairs, Ms. 
Lesley Witter, Senior Vice President, Advocacy, National 
Funeral Directors Association, testified:
          ``NCA's authority under 38 U.S.C. Sec. 2306(b)(2) to 
        provide this benefit is currently limited to those 
        family members who passed away on or after November 11, 
        1998. This arbitrary and outdated restriction prohibits 
        the Department of Veteran Affairs from providing a 
        memorial headstone or marker for military spouses and 
        dependents if they passed after that date.''\2\
---------------------------------------------------------------------------
    \2\Lesley Witter, Testimony of National Funeral Directors 
Association (March 26, 2025), HHRG-119-VR09-Wstate-WitterL-20250326 
(house.gov).
---------------------------------------------------------------------------
    To address this issue, this section would allow VA to 
provide memorial headstones or markers for veterans' surviving 
spouses and certain dependent children whose remains are 
unavailable for burial, even when they passed away before 
November 11, 1998.
    The Committee believes that this section is important to 
ensure that veterans and their loved ones can be mourned 
together, no matter when a veteran's loved one passes away.

Section 3: Department of Veterans Affairs Provision of Additional 
        Burial Benefits when an Urn or Plaque is Provided

    VA provides veterans and their surviving spouses with 
headstones or grave markers and burials in VA national 
cemeteries, among other benefits. Because some family members 
may wish to inurn their veteran loved one or commemorate them 
with a plaque, under the Johnny Isakson and David P. Roe, M.D. 
Veterans Health Care and Benefits Improvement Act of 2020 [Pub. 
L. 116-315] (enacted January 5, 2021), a veterans' survivor may 
choose a VA-furnished urn or a plaque and may choose to lay 
their veteran loved one to rest somewhere other than a VA 
national cemetery. However, under that law, if VA furnishes an 
urn or plaque in lieu of interring the veteran in a VA national 
cemetery, the veteran loses their right to receive a headstone 
or grave marker or to be buried in a VA national cemetery. On 
the other hand, the veteran's surviving spouse remains eligible 
to be buried in a VA national cemetery.
    This becomes an issue when a surviving spouse wants to be 
buried together with their veteran loved one in a VA national 
cemetery, or their surviving children later decide they want 
their deceased parents to be buried together in a VA national 
cemetery. Under current law, if the family previously chose to 
have their veteran loved-one inurned, that individual becomes 
ineligible for burial interment with their spouse or qualifying 
dependent; even if that spouse or qualifying dependent still 
has their burial benefit. Families of veterans who wish to bury 
their loved ones together currently cannot move a veteran 
already inurned veteran cannot re-inter them in a VA national 
cemetery with that qualifying spouse or dependent. Thus, 
veteran's family members are forced to prematurely choose 
whether they wish for their veteran loved one to be buried 
together with their spouse in a VA national cemetery, years 
before the veteran's survivor passes away.
    In a March 26, 2025, legislative hearing of the 
Subcommittee on Disability Assistance and Memorial Affairs, Ms. 
Lesley Witter, Senior Vice President, Advocacy, National 
Funeral Directors Association, testified:
          ``Under current law, families are forced to make 
        difficult decisions with permanent consequences that 
        they may not be fully able to comprehend during their 
        time of mourning. We are concerned that a grieving 
        spouse may decide to claim the urn benefit without 
        realizing that their decision impacts the veteran's 
        future eligibility for ground burial. It is 
        unreasonable to expect a grieving spouse to mourn his/
        her loss, to plan a funeral, and consider their own 
        their own final disposition options and eligibility for 
        ground burial in a VA national cemetery.''\3\
---------------------------------------------------------------------------
    \3\Lesley Witter, Testimony of NFDA (March 26, 2025), HHRG-119-
VR09-Wstate-WitterL-20250326 (house.gov).
---------------------------------------------------------------------------
    Further, in a statement for the record for the March 26, 
2025, legislative hearing, Paralyzed Veterans of America 
stated: ``Under current law, if a veteran's family chooses to 
have the VA furnish a commemorative plaque or urn for their 
loved one, they inadvertently forfeit their right to later 
inter the veteran at a national cemetery, which requires either 
a headstone or a marker at the grave site.''\4\
---------------------------------------------------------------------------
    \4\Statement for the Record of Paralyzed Veterans of America, 
(March 26, 2025), HHRG-119-VR09-20250326-SD003.pdf (house.gov).
---------------------------------------------------------------------------
    To address this issue, this section would allow a veteran's 
family to inter the veteran in a VA national cemetery, 
regardless of whether the veteran's survivors previously 
received a VA-furnished urn or plaque.
    The Committee believes that this section is critical to 
ensure that veterans maintain their earned right to be laid to 
rest with dignity in a VA national cemetery and to be mourned 
together with their surviving family members. This section 
would give veterans and their families peace of mind that they 
can be buried together, regardless of which burial option they 
may choose at the time of the veteran's passing.

Section 4: Extension of Certain Limits on Payments of Pension

    Under current law (38 U.S.C. Sec. 5503(d)), the amount of 
VA pension paid to a veteran with no spouse or child, a 
veteran's surviving spouses with no child, or a veteran's child 
who is admitted to a VA or Medicaid sponsored nursing facility 
is capped at $90 a month. This section would cover the costs of 
the other sections of this bill by extending this pension 
limitation to May 31, 2033. Because they receive government 
sponsored care in a nursing home, these pension beneficiaries 
do not require the full amount of pension to cover their cost 
of living. The Committee believes this short-term extension of 
the current limit on pension payments is a reasonable way to 
cover the costs associated with the other sections of this 
bill.

                                Hearings

    On March 26, 2025, the Committee on Veterans' Affairs 
Subcommittee on Disability Assistance and Memorial Affairs held 
a legislative hearing on H.R. 647 and other bills that were 
pending before the subcommittee.
    The following witnesses testified:
          The Honorable Keith Self, U.S. House of 
        Representatives; The Honorable Young Kim, U.S. House of 
        Representatives; The Honorable August Pfluger, U.S. 
        House of Representatives; The Honorable Rudy Yakym III, 
        U.S. House of Representatives; The Honorable Tom 
        Barrett, U.S. House of Representatives; The Honorable 
        Robert P. Bresnahan, U.S. House of Representatives; 
        Mrs. Patricia Krisfalusy-Maxon, Sister of Master 
        Sergeant Dennis Krisfalusy, U.S. Air Force (Retired); 
        Colonel Andrew Shurtleff, U.S. Air Force (Retired); Ms. 
        Diane Boyd Rauber, Executive Director, National 
        Organization of Veterans' Advocates; Ms. Lesley Witter, 
        Senior Vice President, Advocacy, National Funeral 
        Directors Association; Ms. Kenesha Britton, Assistant 
        Deputy Undersecretary, Field Operations, Veterans 
        Benefits Administration, U.S. Department of Veterans 
        Affairs; Ms. Jocelyn Moses, Senior Principal Advisor, 
        Compensation Service, Veterans Benefits Administration, 
        U.S. Department of Veterans Affairs; Ms. Lisa Pozzebon, 
        Executive Director, Cemetery Operations, National 
        Cemetery Administration, U.S. Department of Veterans 
        Affairs; and Mr. Evan Deichert, Acting Deputy Vice 
        Chairman, Board of Veterans' Appeals, U.S. Department 
        of Veterans Affairs.
    The following individuals and organizations submitted 
statements for the record:
          Disabled American Veterans; Paralyzed Veterans of 
        America; Tragedy Assistance Program for Survivors; 
        Veterans of Foreign Wars of the United States; and the 
        American Federation of Government Employees, AFL-CIO.

                       Subcommittee Consideration

    On April 9, 2025, the Subcommittee on Disability Assistance 
and Memorial Affairs met in an open markup session to consider 
H.R. 647.
          An amendment in the nature of a substitute to H.R. 
        647 was offered by Representative Luttrell to add the 
        text of H.R. 1344, which would allow VA to provide 
        memorial headstones or markers for veterans' surviving 
        spouses and certain dependent children whose remains 
        are unavailable for burial, when they passed away 
        before November 11, 1998. The amendment in the nature 
        of a substitute was adopted by voice vote.
    A motion made by Representative McGarvey to favorably 
forward H.R. 647, as amended, to the Full Committee, was agreed 
to by voice vote.

                        Committee Consideration

    On May 6, 2025, the full Committee met in open markup 
session with a quorum being present, to consider H.R. 647. The 
following amendments were considered:
          An amendment in the nature of a substitute to H.R. 
        647 was offered by Chairman Bost, which would provide 
        an offset for the other sections of the bill by 
        extending the current limit on the amount of pension 
        payable to VA pension beneficiaries who currently have 
        VA or Medicaid sponsored nursing care. The amendment in 
        the nature of a substitute was adopted by voice vote.
          An amendment to the amendment in the nature of a 
        substitute to H.R. 647 was offered by Representative 
        Kennedy to add a new section that would establish a 
        pilot program under which the VA would furnish a 
        headstone or marker for a veteran who died on or before 
        November 1, 1990, upon the request of any individual 
        who wants to commemorate that veteran. The amendment to 
        the amendment in the nature of a substitute was not 
        agreed to by voice vote.
          A second amendment to the amendment in the nature of 
        a substitute to H.R. 647, as amended, was offered by 
        Representative Kennedy to add a new section that would 
        ensure no National Cemetery Administration employee 
        positions can be considered excepted service under the 
        Schedule Policy/Career, Schedule F designation. The 
        amendment to the amendment in the nature of a 
        substitute was not agreed to by voice vote.
    A motion by Ranking Member Takano to report H.R. 647, as 
amended, favorably to the House of Representatives, was agreed 
to by voice vote.

                            Committee Votes

    In compliance with clause 3(b) of rule XIII of the Rules of 
the House of Representatives, no recorded votes were taken on 
amendments or in connection with ordering H.R. 647, as amended, 
reported to the House.

                      Committee Oversight Findings

    In compliance with clause 3(c)(1) of rule XIII and clause 
(2)(b)(1) of rule X of the Rules of the House of 
Representatives, the Committee's oversight findings and 
recommendations are reflected in the descriptive portions of 
this report.

         Statement of General Performance Goals and Objectives

    In accordance with clause 3(c)(4) of rule XIII of the Rules 
of the House of Representatives, the Committee's performance 
goals and objectives of H.R. 647, as amended, are to ensure 
that veterans and their loved ones can be laid to rest and 
mourned together, including in a VA national cemetery.

                  Earmarks and Tax and Tariff Benefits

    H.R. 647, as amended, does not contain any Congressional 
earmarks, limited tax benefits, or limited tariff benefits as 
defined in clause 9 of rule XXI of the Rules of the House of 
Representatives.

                        Committee Cost Estimate

    The Committee adopts as its own the Congressional Budget 
Office cost estimate on this measure.

   Budget Authority and Congressional Budget Office Cost Estimate

    In compliance with clause 3(c)(2) of rule XIII of the Rules 
of the House of Representatives, the Committee adopts as its 
own the estimate of new budget authority, entitlement 
authority, or tax expenditures or revenues contained in the 
cost estimate prepared by the Director of the Congressional 
Budget Office pursuant to section 402 of the Congressional 
Budget Act of 1974.

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]

    The bill would
           Expand eligibility for Department of 
        Veterans Affairs (VA) memorial items such as headstones 
        and urns
           Extend the reduction of pensions VA pays to 
        veterans and survivors residing in Medicaid nursing 
        homes
    Estimated budgetary effects would mainly stem from
           Increasing payments for VA memorial items
           Reducing VA pension payments
    Bill summary: H.R. 647 would expand eligibility for 
Department of Veterans Affairs (VA) memorial items such as urns 
and headstones for certain veterans, their spouses, and their 
dependents. It also would increase operating expenses at 
national cemeteries. Finally, the bill would extend the 
reduction of pension payments for veterans and survivors who 
reside in Medicaid nursing homes. Finally, the bill would 
increase spending subject to appropriation for operating 
expenses at national cemeteries.
    Estimated Federal cost: The estimated budgetary effect of 
H.R. 647 is shown in Table 1. The costs of the legislation fall 
within budget functions 550 (health) and 700 (veterans benefits 
and services).

                                                    TABLE 1.--ESTIMATED BUDGETARY EFFECTS OF H.R. 647
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                   By fiscal year, millions of dollars--
                                                  ------------------------------------------------------------------------------------------------------
                                                    2025   2026   2027   2028   2029   2030   2031    2032     2033    2034   2035  2025-2030  2025-2035
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                     INCREASES AND DECREASES (-) IN DIRECT SPENDING
Urns and Plaques:
    Estimated BudgetP Authority..................      2     13      6      5      5      5      6        6        6      6      7        36         67
    Estimated Outlays............................      2     13      6      5      5      5      6        6        6      6      7        36         67
Headstones for Families:
    Estimated BudgetP Authority..................      *      *      1      *      0      0      0        0        0      0      0         1          1
    Estimated Outlays............................      *      *      1      *      0      0      0        0        0      0      0         1          1
Pension Reductions:
    Estimated BudgetP Authority..................      0      0      0      0      0      0      0      -40      -32      0      0         0        -72
    Estimated Outlays............................      0      0      0      0      0      0      0      -40      -32      0      0         0        -72
Total Changes:
    Estimated BudgetP Authority..................      2     13      7      5      5      5      6      -34      -26      6      7        37         -4
    Estimated Outlays............................      2     13      7      5      5      5      6      -34      -26      6      7        37         -4
--------------------------------------------------------------------------------------------------------------------------------------------------------
*= between zero and $500,000.
In addition to the amounts shown here, implementing H.R. 647 would increase spending subject to appropriation by less than $500,000 over the 2025-2035
  period.

    Basis of estimate: For this estimate, CBO assumes that H.R. 
647 will be enacted in fiscal year 2025 and that outlays will 
follow historical spending patterns for affected programs.
    Direct spending: H.R. 647 would increase burial benefits 
and reduce veteran and survivor pensions. Enacting the bill 
would decrease net direct spending by $4 million over the 2025-
2035 period.
    Urns and Plaques. H.R. 647 would increase the options for 
burial benefits available for deceased veterans. The costs of 
those benefits are paid from mandatory appropriations.
    Under current law, veterans are eligible for one of the 
following options:
           Interment in a national cemetery,
           Placement of a VA-provided headstone or 
        marker on a grave that is not in a national cemetery, 
        or
           Provision of an urn or memorial plaque for 
        cremated veterans whose remains are not inurned in a 
        cemetery.
    Under section 3 of the bill, families of cremated veterans 
who die after January 5, 2021, could receive an urn or memorial 
plaque in addition to one of the other two burial options.
    CBO expects that under the bill, some families who would 
choose to bury a cremated veteran in a national cemetery or 
elect a headstone for placement at another cemetery also would 
request an urn or plaque. Using information about the number of 
veterans who receive burial benefits, CBO estimates that about 
21,000 families would request 4,250 urns and 16,750 plaques 
each year after enactment. CBO also estimates that families of 
veterans who will have died between January 5, 2021, and the 
date of the bill's enactment would request a total of 6,300 
urns and 25,300 plaques. On average, urns cost $410, and 
plaques cost $210. Thus, providing additional urns and plaques 
would increase direct spending by $65 million over the 2025-
2035 period, CBO estimates.
    CBO also anticipates that some families who would elect to 
receive urns and plaques under current law also would request 
burial in a national cemetery or a VA-provided headstone as a 
result of section 3. Using information about the number of 
families who elected urns or plaques instead of headstones 
under current law, CBO estimates that VA would provide burial 
benefits for about 1,750 additional veterans over the 2025-2035 
period. Costs for additional internments, headstones, and other 
burial expenses would total $2 million, CBO estimates.
    In total, enacting section 3 would increase direct spending 
by $67 million over the 2025-2035 period.
    Headstones for Families. Section 2 would authorize VA to 
provide veterans with headstones or markers for their deceased 
spouses or dependent children whose remains are unavailable if 
they died before November 11, 1998. Under current law, that 
benefit applies to deaths that occur after the specified date. 
Using information on burials of veterans' family members, CBO 
estimates that about 2,000 families would request a headstone 
or marker at an average cost of $280. CBO expects that most of 
those families would request the headstone or marker by 2028. 
Payments for headstones and markers are paid from mandatory 
appropriations. As such, removing the date-of-death limitation 
would increase direct spending by about $1 million, CBO 
estimates.
    Pension Reductions. Under current law, VA reduces pension 
payments to veterans and survivors who reside in Medicaid 
nursing homes to $90 per month. That required reduction expires 
November 30, 2031. Section 4 would extend that reduction for 18 
months through May 31, 2033. CBO estimates that extending that 
requirement would reduce VA benefits by $10 million per month. 
(Those benefits are paid from mandatory appropriations and are 
therefore considered direct spending.) As a result of that 
reduction in beneficiaries' income, Medicaid would pay more of 
the cost of their care, increasing spending for that program by 
$6 million per month. Thus, enacting section 4 would reduce net 
direct spending by $72 million over the 2025-2035 period.
    Spending subject to appropriation: Because more veterans 
would be buried in national cemeteries as a result of H.R. 647, 
CBO estimates that the National Cemetery Administration would 
require additional resources to provide burials and maintain 
internment sites. Burial and maintenance costs at national 
cemeteries are paid from discretionary appropriations. Using 
information about those expenses, CBO estimates that 
implementing H.R. 647 would increase spending subject to 
appropriation by less than $500,000 over the 2025-2035 period.
    Pay-As-You-Go considerations: The Statutory Pay-As-You-Go 
Act of 2010 establishes budget-reporting and enforcement 
procedures for legislation affecting direct spending or 
revenues. The net changes in outlays that are subject to those 
pay-as-you-go procedures are shown in Table 1.
    Increase in long-term net direct spending and deficits: CBO 
estimates that enacting H.R. 647 would not increase net direct 
spending by more than $2.5 billion in any of the four 
consecutive 10-year periods beginning in 2036.
    CBO estimates that enacting H.R. 647 would not increase on-
budget deficits by more than $5 billion in any of the four 
consecutive 10-year periods beginning in 2036.
    Mandates: The bill contains no intergovernmental or 
private-sector mandates as defined in the Unfunded Mandates 
Reform Act.
    Estimate prepared by: Federal costs: Logan Smith; Mandates: 
Grace Watson.
    Estimate reviewed by: David Newman, Chief, Defense, 
International Affairs, and Veterans' Affairs Cost Estimates 
Unit; Kathleen FitzGerald, Chief, Public and Private Mandates 
Unit; Christina Hawley Anthony, Deputy Director of Budget 
Analysis.
    Estimate approved by: Phillip L. Swagel, Director, 
Congressional Budget Office.

                       Federal Mandates Statement

    Section 423 of the Congressional Budget and Impoundment 
Control Act (as amended by Section 101(a)(2) of the Unfunded 
Mandate Reform Act, P.L. 104-4 is inapplicable to H.R. 647, as 
amended.

                      Advisory Committee Statement

    No advisory committees within the meaning of section 5(b) 
of the Federal Advisory Committee Act would be created by H.R. 
647, as amended.

                  Applicability to Legislative Branch

    The Committee finds that H.R. 647, as amended, does not 
relate to the terms and conditions of employment or access to 
public services or accommodations within the meaning of section 
102(b)(3) of the Congressional Accountability Act.

              Statement on Duplication of Federal Programs

    Pursuant to clause 3(c)(5) of rule XIII of the Rules of the 
House of Representatives, the Committee finds that no provision 
of H.R. 647, as amended, would establish or reauthorize a 
program of the Federal Government known to be duplicative of 
another Federal program, a program that was included in any 
report from the Government Accountability Office to Congress 
pursuant to section 21 of Public Law 111-139, or a program 
related to a program identified in the most recent Catalog of 
Federal Domestic Assistance.

             Section-by-Section Analysis of the Legislation

Section 1. Short title

    This section would establish the short title of the bill as 
the ``Ensuring Veterans' Final Resting Place Act of 2025.''

Section 2: Expansion of eligibility for Department of Veterans Affairs 
        headstones, markers, and burial receptacles for certain 
        individuals

    This section would amend 38 U.S.C. Sec.  2306(b)(2) to 
ensure that VA, upon request, can furnish an appropriate 
memorial headstone or marker to commemorate an eligible 
individual whose remains are unavailable, regardless of when 
that eligible individual passed away.

Section 3: Department of Veterans Affairs provision of additional 
        burial benefits when an urn or plaque is provided

    This section would amend 38 U.S.C. Sec.  2306(h), to remove 
the requirement that a covered deceased individual, who chooses 
a VA furnished urn, would forfeit their eligibility for a VA 
furnished headstone or marker. This would allow a covered 
deceased individual to choose a VA furnished urn and, later, 
choose to be buried in a VA national cemetery.
    This section specifies that changes in the law would apply 
with respect to an individual who dies on or after January 5, 
2021.

Section 4: Extension of certain limits on payments of pension

    This section would extend the limitation of pension payable 
to certain veterans, their surviving spouses, and their 
children as established in 38 U.S.C. Sec.  5503(d)(7) from 
November 30, 2031, to May 31, 2033.

         Changes in Existing Law Made by the Bill, as Reported

    In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italics, existing law in which no change 
is proposed is shown in roman):

         Changes in Existing Law Made by the Bill, as Reported

  In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italics, and existing law in which no 
change is proposed is shown in roman):

                      TITLE 38, UNITED STATES CODE

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                       PART II--GENERAL BENEFITS

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                      CHAPTER 23--BURIAL BENEFITS

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Sec. 2306. Headstones, markers, and burial receptacles

  (a) The Secretary shall furnish, when requested, appropriate 
Government headstones or markers at the expense of the United 
States for the unmarked graves of the following:
  (1) Any individual buried in a national cemetery or in a post 
cemetery.
  (2) Any individual eligible for burial in a national cemetery 
(but not buried there), except for those persons or classes of 
persons enumerated in section 2402(a)(4), (5), and (6) of this 
title.
  (3) Soldiers of the Union and Confederate Armies of the Civil 
War.
  (4) Any individual described in section 2402(a)(5) of this 
title who is buried in a veterans' cemetery owned by a State or 
a veterans' cemetery owned by a tribal organization or on land 
owned by or held in trust for a tribal organization.
  (5) Any individual who at the time of death was entitled to 
retired pay under chapter 1223 of title 10 or would have been 
entitled to retired pay under that chapter but for the fact 
that the person was under 60 years of age.
  (b)(1) The Secretary shall furnish, when requested, an 
appropriate memorial headstone or marker for the purpose of 
commemorating an eligible individual whose remains are 
unavailable. Such a headstone or marker shall be furnished for 
placement in a national cemetery area reserved for that purpose 
under section 2403 of this title, a veterans' cemetery owned by 
a State, a veterans' cemetery of a tribal organization or on 
land owned by or held in trust for a tribal organization, or, 
in the case of a veteran, in a State, local, or private 
cemetery.
  (2) For purposes of paragraph (1), an eligible individual is 
any of the following:
          (A) A veteran.
          (B) An individual [who dies on or after November 11, 
        1998,] who is the spouse or surviving spouse of a 
        veteran, or the spouse of a member of the Armed Forces 
        serving on active duty under conditions other than 
        dishonorable, as shown by a statement from a general 
        court-martial convening authority, at the time of the 
        spouse's death if such death occurs before September 
        30, 2032.
          (C) An individual [who dies on or after November 11, 
        1998,] who is an eligible dependent child of a veteran, 
        or the eligible dependent child of a member of the 
        Armed Forces serving on active duty under conditions 
        other than dishonorable, as shown by a statement from a 
        general court-martial convening authority, at the time 
        of the child's death if such death occurs before 
        September 30, 2032.
  (3) For purposes of paragraph (1), the remains of an 
individual shall be considered to be unavailable if the 
individual's remains--
          (A) have not been recovered or identified;
          (B) were buried at sea, whether by the individual's 
        own choice or otherwise;
          (C) were donated to science; or
          (D) were cremated and the ashes scattered without 
        interment of any portion of the ashes.
  (4) For purposes of this subsection:
          (A) The term ``veteran'' includes an individual who 
        dies in the active military, naval, air, or space 
        service.
          (B) The term ``surviving spouse'' includes a 
        surviving spouse who had a subsequent remarriage.
  (5) For purposes of this section, the term ``eligible 
dependent child'' means a child--
          (A) who is under 21 years of age, or under 23 years 
        of age if pursuing a course of instruction at an 
        approved educational institution; or
          (B) who is unmarried and became permanently 
        physically or mentally disabled and incapable of self-
        support before reaching 21 years of age, or before 
        reaching 23 years of age if pursuing a course of 
        instruction at an approved educational institution.
  (c) A headstone or marker furnished under subsection (a), 
(b), or (d) of this section may be of any material, including 
but not limited to marble, granite, bronze, or slate, requested 
by the person entitled to request such headstone or marker if 
the material requested is determined by the Secretary (1) to be 
cost effective, and (2) in a case in which the headstone or 
marker is to be placed in a national cemetery, to be 
aesthetically compatible with the area of the cemetery in which 
it is to be placed.
  (d)(1) The Secretary shall furnish, when requested, an 
appropriate Government headstone or marker at the expense of 
the United States for the grave of an individual described in 
paragraph (2) or (5) of subsection (a) who is buried in a 
private cemetery, notwithstanding that the grave is marked by a 
headstone or marker furnished at private expense. Such a 
headstone or marker may be furnished only if the individual 
making the request for the Government headstone or marker 
certifies to the Secretary that the headstone or marker will be 
placed on the grave for which the headstone or marker is 
requested, or, if placement on the grave is impossible or 
impracticable, as close as possible to the grave within the 
grounds of the cemetery in which the grave is located.
  (2) Any headstone or marker furnished under this subsection 
shall be delivered by the Secretary directly to the cemetery 
where the grave is located or to a receiving agent for delivery 
to the cemetery.
  (3) The headstone or marker furnished under this subsection 
shall be the headstone or marker selected by the individual 
making the request from among all the headstones and markers 
made available by the Government for selection.
  (4)(A) In lieu of furnishing a headstone or marker under this 
subsection to a deceased individual described in subparagraph 
(B), the Secretary may furnish, upon request, a medallion or 
other device of a design determined by the Secretary to signify 
the deceased individual's status as a veteran, to be attached 
to a headstone or marker furnished at private expense.
  (B) A deceased individual described in this subsection is an 
individual who--
          (i) served in the Armed Forces on or after April 6, 
        1917; and
          (ii) is eligible for a headstone or marker furnished 
        under paragraph (1) (or would be so eligible but for 
        the date of the death of the individual).
  (5)(A) In carrying out this subsection with respect to a 
deceased individual described in subparagraph (C), the 
Secretary shall furnish, upon request, a headstone or marker 
under paragraph (1) or a medallion under paragraph (4) that 
signifies the deceased's status as a medal of honor recipient.
  (B) If the Secretary furnished a headstone, marker, or 
medallion under paragraph (1) or (4) for a deceased individual 
described in subparagraph (C) that does not signify the 
deceased's status as a medal of honor recipient, the Secretary 
shall, upon request, replace such headstone, marker, or 
medallion with a headstone, marker, or medallion, as the case 
may be, that so signifies the deceased's status as a medal of 
honor recipient.
  (C) A deceased individual described in this subparagraph is a 
deceased individual who--
          (i) is eligible for a headstone or marker furnished 
        under paragraph (1) or a medallion furnished under 
        paragraph (4) (except that subparagraph (B)(i) of such 
        paragraph shall not apply) (or would be so eligible for 
        such headstone, marker, or medallion but for the date 
        of the death of the individual); and
          (ii) was awarded the medal of honor under section 
        7271, 8291, or 9271 of title 10 or section 2732 of 
        title 14 (including posthumously).
  (D) In this paragraph, the term ``medal of honor recipient'' 
means an individual who is awarded the medal of honor under 
section 7271, 8291, or 9271 of title 10 or section 2732 of 
title 14.
  (e)(1)(A) The Secretary of Veterans Affairs may provide an 
outer burial receptacle for each new grave in an open cemetery 
under the control of the National Cemetery Administration, or 
in a cemetery that is the subject of a grant to a State or a 
tribal organization under section 2408 of this title, in which 
remains are interred in a casket.
  (B) The Secretary of the Army may provide an outer burial 
receptacle for such a grave in the Arlington National Cemetery.
  (C) The Secretary of the Interior may provide an outer burial 
receptacle for each such a grave in an open national cemetery 
administered by the National Park Service.
  (2)(A) The use of outer burial receptacles in a cemetery 
under the control of the National Cemetery Administration or in 
a cemetery that is the subject of a grant to a State or a 
tribal organization under section 2408 of this title shall be 
in accordance with regulations or procedures approved by the 
Secretary of Veterans Affairs.
  (B) The use of outer burial receptacles in Arlington National 
Cemetery shall be in accordance with regulations or procedures 
approved by the Secretary of the Army.
  (C) The use of outer burial receptacles in a national 
cemetery administered by the National Park Service shall be in 
accordance with regulations or procedures approved by the 
Secretary of the Interior.
  (3) Regulations or procedures under paragraph (2) may specify 
that--
          (A) an outer burial receptacle other than a grave 
        liner be provided in lieu of a grave liner at the 
        election of the survivors of the interred veteran; and
          (B) if an outer burial receptacle other than a grave 
        liner is provided in lieu of a grave liner upon an 
        election of such survivors, such survivors be 
        required--
                  (i) to pay the amount by which the cost of 
                the outer burial receptacle exceeds the cost of 
                the grave liner that would otherwise have been 
                provided in the absence of the election; and
                  (ii) to pay the amount of the administrative 
                costs incurred by the Secretary (or the 
                Secretary of the Army with respect to Arlington 
                National Cemetery or the Secretary of the 
                Interior with respect to a national cemetery 
                administered by the National Park Service) in 
                providing the outer burial receptacle in lieu 
                of such grave liner.
  (4) Regulations or procedures under paragraph (2) may provide 
for the use of a voucher system, or other system of 
reimbursement approved by the Secretary (or the Secretary of 
the Army with respect to Arlington National Cemetery or the 
Secretary of the Interior with respect to a national cemetery 
administered by the National Park Service), for payment for 
outer burial receptacles other than grave liners provided under 
such regulations or procedures.
  (f)(1) The Secretary may furnish a casket or urn, of such 
quality as the Secretary considers appropriate for a dignified 
burial, for burial of a deceased veteran in a covered cemetery 
in any case in which the Secretary--
          (A) is unable to identify the veteran's next of kin, 
        if any; and
          (B) determines that sufficient resources for the 
        furnishing of a casket or urn for such burial are not 
        otherwise available.
  (2) The term ``covered cemetery'' means any of the following:
          (A) A national cemetery.
          (B) A veterans' cemetery of a State for which the 
        Department has provided a grant under section 2408 of 
        this title.
          (C) A veterans' cemetery of a tribal organization or 
        on land owned by or held in trust for a tribal 
        organization for which the Department has provided a 
        grant under subsection (f) of such section.
  (g)(1) When the Secretary has furnished a headstone or marker 
under subsection (a) for the unmarked grave of an individual, 
the Secretary shall, if feasible, add a memorial inscription to 
that headstone or marker rather than furnishing a separate 
headstone or marker under that subsection for the surviving 
spouse or eligible dependent child of such individual.
  (2) When the Secretary has furnished a memorial headstone or 
marker under subsection (b) for purposes of commemorating a 
veteran or an individual who died in the active military, 
naval, air, or space service, the Secretary shall, if feasible, 
add a memorial inscription to that headstone or marker rather 
than furnishing a separate memorial headstone or marker under 
that subsection for the surviving spouse or eligible dependent 
child of such individual.
  (h)(1) [In lieu of furnishing a headstone or marker under 
this section for] In the case of a deceased individual 
described in [paragraph (3)] paragraph (2), the Secretary shall 
furnish, upon request and at the expense of the United States--
          (A) an urn made of any material to signify the 
        individual's status as a veteran, in which the remains 
        of such individual may be placed at private expense; or
          (B) a commemorative plaque signifying the 
        individual's status as a veteran.
  [(2) If the Secretary furnishes an urn or commemorative 
plaque for an individual under paragraph (1), the Secretary may 
not provide for such individual--
          [(A) a headstone or marker under this section; or
          [(B) any burial benefit under section 2402 of this 
        title.]
  [(3)] (2) A deceased individual described in this paragraph 
is an individual--
          (A) who served in the Armed Forces on or after April 
        6, 1917;
          (B) who is eligible for a headstone or marker 
        furnished under subsection (d) (or would be so eligible 
        but for the date of the death of the individual); and
          (C) whose remains were cremated and not interred in a 
        national cemetery, a State veterans' cemetery, a tribal 
        cemetery, a county cemetery, or a private cemetery.
  [(4)] (3)(A) Any urn or commemorative plaque furnished under 
this subsection shall be the personal property of the next of 
kin or such other individual as the Secretary considers 
appropriate.
  (B) The Federal Government shall not be liable for any damage 
to an urn or commemorative plaque furnished under this 
subsection that occurs after the date on which the urn or 
commemorative plaque is so furnished.
  [(5)] (4) The Secretary shall prescribe regulations to carry 
out this subsection.
  (i)(1) A headstone or marker may not be furnished under 
subsection (a) for the unmarked grave of a person described in 
section 2411(b) of this title.
  (2) A memorial headstone or marker may not be furnished under 
subsection (b) for the purpose of commemorating a person 
described in section 2411(b) of this title.
  (3) A headstone or marker may not be furnished under 
subsection (d) for the grave of a person described in section 
2411(b) of this title.
  (4) A casket or urn may not be furnished under subsection (f) 
for burial of a person described in section 2411(b) of this 
title.
  (j)(1) In addition to any other authority under this section, 
in the case of an individual whose grave is not in a covered 
cemetery (as that term is defined in subsection (f)(2)) and for 
whom the Secretary has furnished a headstone or marker under 
subsection (a) or (d), the Secretary, if feasible and upon 
request, may replace the headstone or marker to add an 
inscription for the surviving spouse or eligible dependent 
child of such individual following the death of the surviving 
spouse or eligible dependent child.
  (2) If the spouse or eligible dependent child of an 
individual referred to in paragraph (1) predeceases the 
individual, the Secretary may, if feasible and upon request, 
include an inscription for the spouse or dependent child on the 
headstone or marker furnished for the individual under 
subsection (a) or (d).
  (k) In this section, the term ``tribal organization'' has the 
meaning given such term in section 3765 of this title.

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              PART IV--GENERAL ADMINISTRATIVE PROVISIONS

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           CHAPTER 55--MINORS, INCOMPETENTS, AND OTHER WARDS

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Sec. 5503. Hospitalized veterans and estates of incompetent 
             institutionalized veterans

  (a)(1)(A) Where any veteran having neither spouse nor child 
is being furnished domiciliary care by the Department, no 
pension in excess of $90 per month shall be paid to or for the 
veteran for any period after the end of the third full calendar 
month following the month of admission for such care.
  (B) Except as provided in subparagraph (D) of this paragraph, 
where any veteran having neither spouse nor child is being 
furnished nursing home care by the Department, no pension in 
excess of $90 per month shall be paid to or for the veteran for 
any period after the end of the third full calendar month 
following the month of admission for such care. Any amount in 
excess of $90 per month to which the veteran would be entitled 
but for the application of the preceding sentence shall be 
deposited in a revolving fund at the Department medical 
facility which furnished the veteran nursing care, and such 
amount shall be available for obligation without fiscal year 
limitation to help defray operating expenses of that facility.
  (C) No pension in excess of $90 per month shall be paid to or 
for a veteran having neither spouse nor child for any period 
after the month in which such veteran is readmitted for care 
described in subparagraph (A) or (B) of this paragraph and 
furnished by the Department if such veteran is readmitted 
within six months of a period of care in connection with which 
pension was reduced pursuant to subparagraph (A) or (B) of this 
paragraph.
  (D) In the case of a veteran being furnished nursing home 
care by the Department and with respect to whom subparagraph 
(B) of this paragraph requires a reduction in pension, such 
reduction shall not be made for a period of up to three 
additional calendar months after the last day of the third 
month referred to in such subparagraph if the Secretary 
determines that the primary purpose for the furnishing of such 
care during such additional period is for the Department to 
provide such veteran with a prescribed program of 
rehabilitation services, under chapter 17 of this title, 
designed to restore such veteran's ability to function within 
such veteran's family and community. If the Secretary 
determines that it is necessary, after such period, for the 
veteran to continue such program of rehabilitation services in 
order to achieve the purposes of such program and that the 
primary purpose of furnishing nursing home care to the veteran 
continues to be the provision of such program to the veteran, 
the reduction in pension required by subparagraph (B) of this 
paragraph shall not be made for the number of calendar months 
that the Secretary determines is necessary for the veteran to 
achieve the purposes of such program.
  (2) The provisions of paragraph (1) shall also apply to a 
veteran being furnished such care who has a spouse but whose 
pension is payable under section 1521(b) of this title. In such 
a case, the Secretary may apportion and pay to the spouse, upon 
an affirmative showing of hardship, all or any part of the 
amounts in excess of the amount payable to the veteran while 
being furnished such care which would be payable to the veteran 
if pension were payable under section 1521(c) of this title.
  (b) Notwithstanding any other provision of this section or 
any other provision of law, no reduction shall be made in the 
pension of any veteran for any part of the period during which 
the veteran is furnished hospital treatment, or institutional 
or domiciliary care, for Hansen's disease, by the United States 
or any political subdivision thereof.
  (c) Where any veteran in receipt of an aid and attendance 
allowance described in subsection (r) or (t) of section 1114 of 
this title is hospitalized at Government expense, such 
allowance shall be discontinued from the first day of the 
second calendar month which begins after the date of the 
veteran's admission for such hospitalization for so long as 
such hospitalization continues. Any discontinuance required by 
administrative regulation, during hospitalization of a veteran 
by the Department, of increased pension based on need of 
regular aid and attendance or additional compensation based on 
need of regular aid and attendance as described in subsection 
(l) or (m) of section 1114 of this title, shall not be 
effective earlier than the first day of the second calendar 
month which begins after the date of the veteran's admission 
for hospitalization. In case a veteran affected by this 
subsection leaves a hospital against medical advice and is 
thereafter admitted to hospitalization within six months from 
the date of such departure, such allowance, increased pension, 
or additional compensation, as the case may be, shall be 
discontinued from the date of such readmission for so long as 
such hospitalization continues.
  (d)(1) For the purposes of this subsection--
          (A) the term ``Medicaid plan'' means a State plan for 
        medical assistance referred to in section 1902(a) of 
        the Social Security Act (42 U.S.C. 1396a(a)); and
          (B) the term ``nursing facility'' means a nursing 
        facility described in section 1919 of such Act (42 
        U.S.C. 1396r), other than a facility that is a State 
        home with respect to which the Secretary makes per diem 
        payments for nursing home care pursuant to section 
        1741(a) of this title.
  (2) If a veteran having neither spouse nor child is covered 
by a Medicaid plan for services furnished such veteran by a 
nursing facility, no pension in excess of $90 per month shall 
be paid to or for the veteran for any period after the month of 
admission to such nursing facility.
  (3) Notwithstanding any provision of title XIX of the Social 
Security Act, the amount of the payment paid a nursing facility 
pursuant to a Medicaid plan for services furnished a veteran 
may not be reduced by any amount of pension permitted to be 
paid such veteran under paragraph (2) of this subsection.
  (4) A veteran is not liable to the United States for any 
payment of pension in excess of the amount permitted under this 
subsection that is paid to or for the veteran by reason of the 
inability or failure of the Secretary to reduce the veteran's 
pension under this subsection unless such inability or failure 
is the result of a willful concealment by the veteran of 
information necessary to make a reduction in pension under this 
subsection.
  (5)(A) The provisions of this subsection shall apply with 
respect to a surviving spouse having no child in the same 
manner as they apply to a veteran having neither spouse nor 
child.
  (B) The provisions of this subsection shall apply with 
respect to a child entitled to pension under section 1542 of 
this title in the same manner as they apply to a veteran having 
neither spouse nor child.
  (6) The costs of administering this subsection shall be paid 
for from amounts available to the Department of Veterans 
Affairs for the payment of compensation and pension.
  (7) This subsection expires on [November 30, 2031] May 31, 
2033.

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