Veteran Headstone Honor Act

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