US Code

Public Law 119-73 (01/23/2026)

38 U.S.C. § 2303

Death from non-service-connected disability; plot allowance

(a)
(1)
When a veteran described in paragraph (2) dies, the Secretary shall—
(A)
pay the actual cost (not to exceed $700 (as increased from time to time under subsection (c))) of the burial and funeral or, within such limits, may make contracts for such services without regard to the laws requiring advertisement for proposals for supplies and services for the Department; and
(B)
when such a death occurs in a State, transport the body to the place of burial in the same or any other State.
(2)
section 2307 of this title A veteran described in this paragraph is a deceased veteran who is not covered by and who meets any of the following criteria:
(A)
The deceased veteran dies in—
(i)
section 1701(3) of this title a facility of the Department (as defined in ) to which the deceased veteran was properly admitted for hospital, nursing home, or domiciliary care under section 1710 or 1711(a) of this title; or
(ii)
an institution at which the deceased veteran was, at the time of death, receiving—
(I)
hospital care in accordance with sections 1703A, 8111, and 8153 of this title;
(II)
section 1720 of this title nursing home care under ; or
(III)
section 1741 of this title nursing home care for which payments are made under .
(B)
section 106(c) of this title At the time of death, the deceased veteran (including a person who died during a period deemed to be active military, naval, or air service under ) is in receipt of compensation under chapter 11 of this title (or but for the receipt of retirement pay would have been entitled to such compensation) or was in receipt of pension under chapter 15 of this title.
(C)
The Secretary determines—
(i)
section 106(c) of this title the deceased veteran (including a person who died during a period deemed to be active military, naval, or air service under ) has no next of kin or other person claiming the body of the deceased veteran; and
(ii)
that there are not available sufficient resources to cover burial and funeral expenses.
(b)
section 2402 of this title In addition to the benefits provided for under subsection (a) of this section, in the case of a veteran who is eligible for burial in a national cemetery under and who is not buried in a national cemetery or other cemetery under the jurisdiction of the United States—
(1)
the Secretary shall pay to the relevant State, agency, political subdivision, or tribal organization, as the case may be, the sum of $700 (as increased from time to time under subsection (c)) as a plot or interment allowance for such veteran if the veteran is buried (without charge for the cost of a plot or interment) in a cemetery, or a section of a cemetery, that—
(A)
is used solely for the interment of persons who are—
(i)
eligible for burial in a national cemetery;
(ii)
members of a reserve component of the Armed Forces not otherwise eligible for such burial or former members of such a reserve component not otherwise eligible for such burial who are discharged or released from service under conditions other than dishonorable; or
(iii)
section 2408(i)(2) of this title described in ; and
(B)
is—
(i)
owned by a State or by an agency or political subdivision of a State; or
(ii)
1
1 So in original. The period probably should be “; and”.
on trust land owned by, or held in trust for, a tribal organization.
(2)
if such veteran is eligible for a burial allowance under subsection (a) of this section, or was discharged from the active military, naval, air, or space service for a disability incurred or aggravated in line of duty, and such veteran is buried in a cemetery, or a section of a cemetery, other than as described in clause (1) of this subsection, the Secretary shall pay a sum not exceeding $700 (as increased from time to time under subsection (c)) as a plot or interment allowance to such person as the Secretary prescribes, except that if any part of the plot or interment costs of a burial to which this clause applies has been paid or assumed by a State, an agency or political subdivision of a State, tribal organization, or a former employer of the deceased veteran, no claim for such allowance shall be allowed for more than the difference between the entire amount of the expenses incurred and the amount paid or assumed by any or all of the foregoing entities.
(c)
With respect to any fiscal year, the Secretary shall provide a percentage increase (rounded to the nearest dollar) in the maximum amount of burial and funeral expenses payable under subsection (a) and in the maximum amount of the plot or interment allowance payable under subsection (b), equal to the percentage by which—
(1)
the Consumer Price Index (all items, United States city average) for the 12-month period ending on the June 30 preceding the beginning of the fiscal year for which the increase is made, exceeds
(2)
the Consumer Price Index for the 12-month period preceding the 12-month period described in paragraph (1).
(d)
With respect to a deceased veteran described in subparagraph (B) or (C) of subsection (a)(2), except as hereafter provided in this subsection, no deduction shall be made from the burial allowance because of the veteran’s net assets at the time of the death of such veteran, or because of any contribution from any source toward the burial and funeral expenses (including transportation) unless the amount of expenses incurred is covered by the amount actually paid therefor by the United States, a State, any agency or political subdivision of the United States or of a State, or the employer of the deceased veteran. No claim shall be allowed (1) for more than the difference between the entire amount of the expenses incurred and the amount paid by any or all of the foregoing, or (2) when the burial allowance would revert to the funds of a public or private organization or would discharge such an organization’s obligation without payment. The burial allowance or any part thereof shall not be paid in any case where specific provision is otherwise made for payment of expenses of funeral, transportation, and interment under any other Act.
(e)
section 3765 of this title In this section, the terms “tribal organization” and “trust land” have the meanings given those terms in .

Pub. L. 85–85772 Stat. 1170Pub. L. 86–70, § 29(a)73 Stat. 148Pub. L. 86–624, § 25(b)74 Stat. 418Pub. L. 87–9975 Stat. 218Pub. L. 89–358, § 4(i)80 Stat. 24Pub. L. 93–43, § 5(a)(1)87 Stat. 80Pub. L. 94–581, title II, § 20490 Stat. 2856Pub. L. 95–476, title II, § 202(a)92 Stat. 1503Pub. L. 95–479, title III, § 303(a)92 Stat. 1565Pub. L. 97–35, title XX, § 2001(b)95 Stat. 781Pub. L. 97–306, title IV, § 404(a)96 Stat. 1443Pub. L. 99–272, title XIX, § 19012(c)(4)100 Stat. 382Pub. L. 101–237, title III, § 313(b)(1)103 Stat. 2077Pub. L. 101–508, title VIII, § 8042(a)104 Stat. 1388–349Pub. L. 102–83105 Stat. 404–406Pub. L. 104–275, title II, § 212110 Stat. 3330Pub. L. 105–114, title IV, § 401(a)111 Stat. 2293Pub. L. 106–419, title III, § 333(a)114 Stat. 1856Pub. L. 107–103, title V, § 501(b)(1)115 Stat. 994Pub. L. 108–183, title V, § 501(a)117 Stat. 2666Pub. L. 111–275, title V, § 501(a)124 Stat. 2881Pub. L. 114–58, title VI, § 601(13)129 Stat. 539Pub. L. 115–182, title I, § 144(a)(1)(C)132 Stat. 1430Pub. L. 116–283, div. A, title IX, § 926(a)(37)134 Stat. 3830Pub. L. 116–315, title II, § 2202(a)(1)134 Stat. 4984Pub. L. 117–103, div. CC, § 102(c)136 Stat. 1110(, , , § 903; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; renumbered § 2303 and amended , §§ 4(a)(3), (4), 5(a), (c)(1), , ; , , ; , , ; , , ; , , ; , , ; –(c), , ; , , ; , , ; , , ; , (3), , ; , , .)

Editorial Notes

Codification

section 2302 of this titlePub. L. 116–315, § 2201(a)Pub. L. 116–315, § 2202(a)(3)(B)(iv)Pub. L. 85–857, § 90272 Stat. 1169Pub. L. 88–35978 Stat. 296Pub. L. 95–476, title II, § 203(b)(3)92 Stat. 1506Pub. L. 102–83, § 5(a)105 Stat. 406The text of subsec. (b) of , which was transferred to subsec. (d) of this section by , and amended by , was based on , , ; , , ; , , ; renumbered § 2302, , , .

Amendments

Pub. L. 117–103, § 102(c)(1)(A)2022—Subsec. (b)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “if such veteran is buried (without charge for the cost of a plot or interment) in a cemetery, or a section of a cemetery, that (A) is used solely for the interment of persons who are (i) eligible for burial in a national cemetery, and (ii) members of a reserve component of the Armed Forces not otherwise eligible for such burial or former members of such a reserve component not otherwise eligible for such burial who are discharged or released from service under conditions other than dishonorable, and (B) is owned by a State or by an agency or political subdivision of a State, the Secretary shall pay to such State, agency, or political subdivision the sum of $700 (as increased from time to time under subsection (c)) as a plot or interment allowance for such veteran; and”.

Pub. L. 117–103, § 102(c)(1)(B)Subsec. (b)(2). , inserted “tribal organization,” after “of a State,”.

Pub. L. 117–103, § 102(c)(2)Subsec. (e). , added subsec. (e).

Pub. L. 116–315, § 2202(a)(3)(A)2021—, substituted “Death from non-service-connected disability” for “Death in Department facility” in section catchline.

Pub. L. 116–315, § 2202(a)(3)(B)(i)Subsec. (a)(1). , substituted “a veteran described in paragraph (2) dies” for “a veteran dies in a facility described in paragraph (2)”.

Pub. L. 116–315, § 2202(a)(3)(B)(ii)Subsec. (a)(2). , added par. (2) and struck out former par. (2) which read as follows: “A facility described in this paragraph is—

section 1701(3) of this title“(A) a facility of the Department (as defined in ) to which the deceased was properly admitted for hospital, nursing home, or domiciliary care under section 1710 or 1711(a) of this title; or

“(B) an institution at which the deceased veteran was, at the time of death, receiving—

“(i) hospital care in accordance with sections 1703A, 8111, and 8153 of this title;

section 1720 of this title“(ii) nursing home care under ; or

section 1741 of this title“(iii) nursing home care for which payments are made under .”

Pub. L. 116–315, § 2202(a)(3)(B)(iii)(I)section 2302 of this titleSubsec. (b). , struck out “ and” before “subsection (a) of this section”.

Pub. L. 116–315, § 2202(a)(3)(B)(iii)(II)section 2302 of this titleSubsec. (b)(2). , struck out “under or” before “under subsection (a) of this section”.

Pub. L. 116–283 substituted “air, or space service” for “or air service”.

Pub. L. 116–315, § 2202(3)(B)(iv)Subsec. (d). , substituted “With respect to a deceased veteran described in subparagraph (B) or (C) of subsection (a)(2), except as” for “Except as”.

Pub. L. 116–315, § 2202(a)(1)section 2302 of this title, transferred subsec. (b) of to subsec. (d) of this section.

Pub. L. 115–1822018—Subsec. (a)(2)(B)(i). substituted “with sections 1703A, 8111, and 8153” for “with section 1703”.

Pub. L. 114–582015—Subsec. (c). substituted “interment” for “internment” in introductory provisions.

Pub. L. 111–275, § 501(a)2010—Subsec. (a)(1)(A). , substituted “$700 (as increased from time to time under subsection (c))” for “$300”.

Pub. L. 111–275, § 501(b)Subsec. (b). , substituted “$700 (as increased from time to time under subsection (c))” for “$300” in pars. (1) and (2).

Pub. L. 111–275, § 501(c)Subsec. (c). , added subsec. (c).

Pub. L. 108–183, § 501(a)(1)section 2402 of this title2003—Subsec. (b). , in introductory provisions, substituted “burial in a national cemetery under ” for “a burial allowance under such section 2302, or under such subsection, who was discharged from the active military, naval, or air service for a disability incurred or aggravated in line of duty, or who is a veteran of any war”.

Pub. L. 108–183, § 501(a)(2)section 2302 of this titleSubsec. (b)(2). , substituted “is eligible for a burial allowance under or under subsection (a) of this section, or was discharged from the active military, naval, or air service for a disability incurred or aggravated in line of duty, and such veteran” for “(other than a veteran whose eligibility for benefits under this subsection is based on being a veteran of any war)”.

Pub. L. 107–1032001—Subsec. (b)(1), (2). substituted “$300” for “$150”.

Pub. L. 106–4192000—Subsec. (b)(1)(A). amended cl. (A) generally. Prior to amendment, cl. (A) read as follows: “is used solely for the interment of persons eligible for burial in a national cemetery, and”.

Pub. L. 105–114section 1701(3) of this titlesection 1701(4) of this title1997—Subsec. (a)(2)(A). substituted “a facility of the Department (as defined in )” for “a Department facility (as defined in )”.

Pub. L. 104–275section 1701(4) of this titlesection 1703 of this titlesection 1720 of this title1996—Subsec. (a). amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “When a veteran dies in a Department facility (as defined in ) to which the deceased was properly admitted for hospital, nursing home, or domiciliary care under section 1710 or 1711(a) of this title or in an institution at which the deceased veteran was receiving hospital care in accordance with or nursing home care under at the expense of the United States at the time of death, the Secretary—

“(1) shall pay the actual cost (not to exceed $300) of the burial and funeral or, within such limits, may make contracts for such services without regard to the laws requiring advertisement for proposals for supplies and services for the Department; and

“(2) shall, when such a death occurs in a State, transport the body to the place of burial in the same or any other State.”

Pub. L. 102–83, § 5(a)section 903 of this title1991—, renumbered as this section.

Pub. L. 102–83, § 4(a)(3), (4), substituted “Department” for “Veterans’ Administration” in section catchline.

Pub. L. 102–83, § 5(c)(1)Subsec. (a). , substituted “1701(4)” for “601(4)”, “1710 or 1711(a)” for “610 or 611(a)”, “1703” for “603”, and “1720” for “620” in introductory provisions.

Pub. L. 102–83, § 4(a)(3), (4), substituted “Department” for “Veterans’ Administration” in introductory provisions and in par. (1).

Pub. L. 102–83, § 5(c)(1)Subsec. (b). , substituted “2302” for “902” in two places in introductory provisions.

Pub. L. 101–5081990—Subsec. (b)(2). inserted “(other than a veteran whose eligibility for benefits under this subsection is based on being a veteran of any war)” after “if such veteran”.

Pub. L. 101–2371989— substituted “Secretary” for “Administrator” wherever appearing.

Pub. L. 99–272section 603 of this title1986—Subsec. (a). inserted “hospital care in accordance with or”.

Pub. L. 97–306section 601(4) of this titlesection 620 of this title1982—Subsec. (a). substituted “When a veteran dies in a Veterans’ Administration facility (as defined in )” for “Where death occurs in a Veterans’ Administration facility” and inserted “or in an institution at which the deceased veteran was receiving nursing home care under at the expense of the United States at the time of death” after “611(a) of this title.

Pub. L. 97–351981—Subsec. (b). inserted provisions relating to a veteran discharged from active duty for a disability incurred or aggravated in the line of duty, or a war veteran.

Pub. L. 95–4791978—Subsec. (a)(1). substituted “$300” for $250”.

Pub. L. 95–476Subsec. (b). substituted provisions requiring Administrator to pay an interment allowance of $150 to a State or an agency or subdivision of a State, for burial of an eligible veteran in a cemetery, reserved for burial of persons eligible for burial in a national cemetery, owned by the State or such agency or political subdivision, or to any person prescribed by Administrator for burial of an eligible veteran in a cemetery other than one so reserved for provisions authorizing Administrator in his discretion to pay up to $150 as an interment allowance to any person he prescribed.

Pub. L. 94–5811976—Subsec. (a). inserted “, nursing home,” after “hospital” and substituted “611(a)” for “611” in provisions preceding par. (1).

Pub. L. 93–431973—, in revising text, substituted reference to section “611” for “611(a)” in opening text of subsec. (a), designated existing provisions of subsec. (a) as first part of par. (1) of such subsec. (a), incorporated provisions of former subsec. (c) as second part of par. (1) of subsec. (a), redesignated former subsec. (b) as par. (2) of subsec. (a), and added subsec. (b).

Pub. L. 89–358section 101(20) of this title1966—Subsec. (b). struck out last sentence including the Canal Zone in the term “State” for purposes of subsec. (b), now incorporated in .

Pub. L. 87–991961—Subsec. (b). substituted “a State” and “in the same, or any other State” for “the continental United States or Hawaii” and “in the continental United States or Hawaii”, respectively, and defined State to include Canal Zone.

Pub. L. 86–6241960—Subsec. (b). substituted “continental United States or Hawaii” for “continental United States (including Alaska)” in two places.

Pub. L. 86–701959—Subsec. (b). substituted “continental United States (including Alaska), the Administrator shall transport the body to the place of burial in the continental United States (including Alaska)” for “continental United States, the Administrator shall transport the body to the place of burial in the United States, or to the place of burial within Alaska if the deceased was a resident of Alaska who had been brought to the United States as a beneficiary of the Veterans’ Administration for hospital or domiciliary care”.

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Pub. L. 116–315section 2202(d) of Pub. L. 116–315section 113 of this titleAmendment by applicable to deaths that occur on or after the date that is two years after , see , set out as a note under .

Effective Date of 2018 Amendment

Pub. L. 115–182section 101(b) of Pub. L. 115–182section 144(b) of Pub. L. 115–182section 1712 of this titleAmendment by effective on the date described in , see , set out as a note under .

Effective Date of 2010 Amendment

Pub. L. 111–275, title V, § 501(d)124 Stat. 2881

“(1)

In general .—

Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply with respect to deaths occurring on or after .
“(2)

Prohibition on cost-of-living adjustment for fiscal year 2012 .—

section 2303(c) of title 38No adjustments shall be made under , United States Code, as added by subsection (c), for fiscal year 2012.”
, , , provided that:

Effective Date of 2001 Amendment

Pub. L. 107–103, title V, § 501(b)(2)115 Stat. 994

“The amendments made by paragraph (1) [amending this section] shall apply to deaths occurring on or after .”
, , , provided that:

Effective Date of 2000 Amendment

Pub. L. 106–419, title III, § 333(b)114 Stat. 1857

“The amendment made by subsection (a) [amending this section] shall apply with respect to the burial of persons dying on or after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1990 Amendment

Pub. L. 101–508, title VIII, § 8042(b)104 Stat. 1388–349

“This section [amending this section] shall apply to deaths occurring on or after .”
, , , provided that:

Effective Date of 1982 Amendment

Pub. L. 97–306, title IV, § 404(b)96 Stat. 1443

“The amendments made by subsection (a) [amending this section] shall apply with respect to deaths occurring after .”
, , , provided that:

Effective Date of 1978 Amendments

Pub. L. 95–479section 401(a) of Pub. L. 95–479section 1114 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 95–476, title II, § 20592 Stat. 1506

“(a)
Except as provided in subsection (b), the amendments made by this title [enacting section 1008 [now 2408] of this title and amending sections 902, 906, and 1798 [now 2302, 2306, and 3698] of this title] shall take effect on the date of the enactment of this Act [].
“(b)
section 202(a) of this title The amendment made by [amending this section] shall take effect on .”
, , , provided that:

Effective Date of 1976 Amendment

Pub. L. 94–581section 211 of Pub. L. 94–581section 111 of this titleAmendment by effective , see , set out as a note under .

AmendmentEffective Date of 1973

Pub. L. 93–43, § 10(b)87 Stat. 88

“Clause (1) of section 5(a) [amending this section] shall take effect on the first day of the second calendar month following the date of enactment of this Act [].”
, , , provided that:

Burial Allowance for Certain Veterans Who Die at Home While in Receipt of Hospice Care Furnished by Department of Veterans Affairs

Pub. L. 118–210, title III, § 301138 Stat. 2788

“(a)

In General .—

section 2303(a)(2) of title 38The Secretary of Veterans Affairs shall treat a veteran described in subsection (b) as a veteran described in subparagraph (A) of , United States Code.
“(b)

Veteran Described .—

section 2303(a)(2) of title 38A veteran described in this subsection is a veteran who dies in a home or other setting at which the deceased veteran was, at the time of death, receiving hospice care pursuant to section 1717(a) of such title if such care was directly preceded by the Secretary furnishing to the veteran hospital care or nursing home care described in clause (ii) of such subparagraph [probably means subpar. (A) of , United States Code].
“(c)

Effective Date; Applicability .—

This section shall apply with respect to deaths that occur—
“(1)
on or after the date that is 180 days after the date of the enactment of this Act []; and
“(2)
before .”
, , , provided that:

Plot and Interment Allowances for Veterans Buried Before , in Cemeteries on Trust Land Owned by, or Held in Trust for, Tribal Organizations

Pub. L. 117–355, § 2136 Stat. 6278

section 2303(b) of title 38“The Secretary of Veterans Affairs shall pay a plot or interment allowance under paragraph (1) of , United States Code, for a veteran if—
“(1)
the veteran was buried, before , in a cemetery, or in a section of a cemetery, that is on trust land owned by, or held in trust for, a tribal organization;
“(2)
the tribal organization that is responsible for operating and maintaining the cemetery, or the section of cemetery, applies for such allowance;
“(3)
a plot or interment allowance was not already paid for the burial of such veteran under paragraph (2) of such section; and
“(4)
the burial of the veteran otherwise meets the requirements under paragraph (1) of such section.”
, , , provided that: