H.R. 9356

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9356 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 9356

To amend the Internal Revenue Code of 1986 to establish a tax credit 
for expenses paid or incurred by private cemeteries to attach veteran 
medallions to headstones.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

June 18, 2026

Mr. Lawler introduced the following bill; which was referred to the 
Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to establish a tax credit 
for expenses paid or incurred by private cemeteries to attach veteran 
medallions to headstones.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Veteran Headstone Honor Act''.

SEC. 2. ESTABLISHMENT OF VETERAN HEADSTONE MEDALLION CREDIT.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 45BB. VETERAN HEADSTONE MEDALLION CREDIT.

``(a) In General.--For purposes of section 38, the veteran 
headstone medallion credit for any taxable year is an amount equal to 
the qualified veteran headstone medallion expenditures paid or incurred 
by the taxpayer during the taxable year.
``(b) Qualified Veteran Headstone Medallion Expenditures.--For 
purposes of this section--
``(1) In general.--The term `qualified veteran headstone 
medallion expenditures' means, with respect to any private 
cemetery owned and operated by the taxpayer, any expenses paid 
or incurred by such taxpayer for attaching a veteran headstone 
medallion to a headstone or marker, located within such private 
cemetery, of the deceased individual for whom such medallion 
was requested.
``(2) Veteran headstone medallion.--The term `veteran 
headstone medallion' means any medallion or other device 
described in section 2306(d)(4)(A) of title 38, United States 
Code.
``(c) Certification.--No credit shall be allowed under this section 
with respect to any qualified veteran headstone medallion expenditures 
for the attachment of any veteran headstone medallion to a headstone or 
marker described in subsection (b)(1) unless the taxpayer, at such time 
and in such manner as the Secretary may prescribe--
``(1) certifies to the Secretary that such medallion has 
been attached to such headstone or marker, and
``(2) provides to the Secretary an itemized statement of 
such expenditures.
``(d) Regulations.--The Secretary, in consultation with the 
Secretary of Veterans Affairs, shall prescribe such regulations or 
other guidance as may be necessary or appropriate to carry out the 
purposes of this section.''.
(b) Credit Allowed as Part of General Business Credit.--Section 
38(b) of such Code is amended by striking ``plus'' at the end of 
paragraph (40), by striking the period at the end of paragraph (41) and 
inserting ``, plus'', and by adding at the end the following new 
paragraph:
``(42) the veteran headstone medallion credit determined 
under section 45BB(a).''.
(c) Elective Payment of Credit.--Section 6417(b) of such Code is 
amended by redesignating paragraphs (10) through (12) as paragraphs 
(11) through (13), respectively, and by inserting after paragraph (9) 
the following new paragraph:
``(10) The veteran headstone medallion credit determined 
under section 45BB(a).''.
(d) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
after the item relating to section 45AA the following new item:

``Sec. 45BB. Veteran headstone medallion credit.''.
(e) Effective Date.--The amendments made by this section shall 
apply with respect to expenses paid or incurred after the date of the 
enactment of this Act.
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