38 U.S.C. § 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2402/a/5&num=0&edition=prelim) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2403&num=0&edition=prelim), 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title14-section2732&num=0&edition=prelim) (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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title14-section2732&num=0&edition=prelim). **(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2408&num=0&edition=prelim), 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2408&num=0&edition=prelim) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2408&num=0&edition=prelim). (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 a deceased individual described in paragraph (3), 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2402&num=0&edition=prelim). (3) 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) (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) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2411/b&num=0&edition=prelim). (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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2411/b&num=0&edition=prelim). (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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2411/b&num=0&edition=prelim). (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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section2411/b&num=0&edition=prelim). **(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section3765&num=0&edition=prelim).