US Code

Public Law 119-88 (05/04/2026)

38 U.S.C. § 2408

Aid to States, counties, and tribal organizations for establishment, expansion, and improvement of veterans’ cemeteries

(a)
(1)
Subject to subsections (b), (c), (d), and (g), the Secretary may make a grant to any State or county for the following purposes:
(A)
Establishing, expanding, or improving a veterans’ cemetery owned by the State or county.
(B)
Operating and maintaining such a cemetery.
(2)
A grant under paragraph (1) may be made only upon submission of an application to the Secretary in such form and manner, and containing such information, as the Secretary may require.
(b)
A grant under this section for a purpose described in subsection (a)(1)(A) shall be subject to the following conditions:
(1)
The amount of such a grant may not exceed—
(A)
in the case of the establishment of a new cemetery, the sum of: (i) the cost of improvements to be made on the land to be converted into a cemetery; (ii) the cost of initial equipment necessary to operate the cemetery; and (iii) training costs described in subsection (c)(1); and
(B)
in the case of the expansion or improvement of an existing cemetery, the sum of: (i) the cost of improvements to be made on any land to be added to the cemetery; and (ii) the cost of any improvements to be made to the existing cemetery; and (iii) training costs described in subsection (c)(1).
(2)
If the amount of such a grant is less than the amount of costs referred to in subparagraph (A) or (B) of paragraph (1), the State or county receiving the grant shall contribute the excess of such costs over the grant.
(3)
If a State or county that has received such a grant to establish, expand, or improve a veterans’ cemetery ceases to own such cemetery, ceases to operate such cemetery as a veterans’ cemetery, or uses any part of the funds provided through such grant for a purpose other than that for which the grant was made, the United States shall be entitled to recover from such State or county the total of all grants made under this section to such State or county in connection with such cemetery.
(c)
(1)
A grant under this section for a purpose described in subparagraph (A) or (B) of subsection (a)(1) may be used, solely or in part, for training costs, including travel expenses and up to four weeks of lodging expenses, associated with attendance by employees of a veterans’ cemetery owned by a State or on trust land owned by, or held in trust for, a tribal organization at training provided by the National Cemetery Administration.
(2)
Any employee described in paragraph (1) who participates in training described in such paragraph shall fulfill a service requirement as determined by the Secretary.
(3)
The Secretary may by regulation prescribe such additional terms and conditions for grants used for training costs under this subsection as the Secretary considers appropriate.
(d)
(1)
section 2404 of this title In addition to the conditions specified in subsection (b) of this section, any grant to a State or county under this section to assist such State or county in establishing a veterans’ cemetery shall be made on the condition that such cemetery shall conform to such standards and guidelines relating to site selection, planning, and construction as the Secretary may by regulation prescribe. In prescribing regulations for the purposes of the preceding sentence, the Secretary shall take into account the standards and guidelines for site selection, planning, and construction that are applicable to cemeteries under the control of the National Cemetery Administration, including those provided in subsections (b), (c), and (d) of .
(2)
Except as provided in subsection (i), the Secretary may by regulation prescribe such additional terms and conditions for grants under this section as the Secretary considers appropriate.
(e)
(1)
In addition to the conditions specified in subsections (b) and (c), any grant made to a State or county under this section shall be made subject to the condition specified in paragraph (2).
(2)
section 2411(b) of this title For purposes of paragraph (1), the condition described in this paragraph is that, after the date of the receipt of the grant, such State or county prohibit the interment or memorialization in that cemetery of a person described in , subject to the receipt of notice described in subsection (a)(2) of such section, except that for purposes of this subsection—
(A)
such notice shall be furnished to an appropriate official of such State or county; and
(B)
a finding described in subsection (b)(3) of such section shall be made by an appropriate official of such State or county.
(f)
(1)
Amounts appropriated to carry out this section shall remain available until expended. If all funds from a grant under this section have not been utilized by a State or county for the purpose for which the grant was made within three years after such grant is made, the United States shall be entitled to recover any such unused grant funds from such State or county.
(2)
In any fiscal year, the aggregate amount of grants awarded under this section for the purposes specified in subsection (a)(1)(B) may not exceed $10,000,000.
(g)
(1)
The Secretary may make grants under this subsection to any tribal organization to assist the tribal organization in establishing, expanding, or improving veterans’ cemeteries, or in operating and maintaining such cemeteries, on trust land owned by, or held in trust for, the tribal organization.
(2)
Grants under this subsection shall be made in the same manner, and under the same conditions, as grants to States are made under the preceding provisions of this section.
(h)
(1)
The Secretary may make a grant to a county under this section only if—
(A)
(i)
the State in which the county is located does not have a veterans’ cemetery owned by the State;
(ii)
the State is not in receipt of a grant under this section for the construction of a new veterans’ cemetery to be owned by the State;
(iii)
the State did not apply for a grant under this section during the previous year;
(iv)
no tribal organization from the State in which the county is located has a veterans’ cemetery on trust land owned by, or held in trust for, the tribal organization;
(v)
no such tribal organization is in receipt of a grant under this section for the construction of a new veterans’ cemetery to be located on such land; and
(vi)
no such tribal organization applied for a grant under this section during the previous year; and
(B)
the county demonstrates in the application under subsection (a)(2), to the satisfaction of the Secretary, that the county has the resources necessary to operate and maintain the veterans’ cemetery owned by the county.
(2)
(A)
If a county and the State in which the county is located both apply for a grant under this section for the same year, the Secretary shall give priority to the State.
(B)
If a county and a tribal organization from the State in which the county is located both apply for a grant under this section for the same year, the Secretary shall give priority to the tribal organization.
(3)
The Secretary shall prescribe regulations to carry out this subsection.
(i)
(1)
section 2402(a) of this title The Secretary may not establish a condition for a grant under this section that restricts the ability of a State receiving such a grant to inter in a veterans’ cemetery owned by that State any individual described in paragraph (2) solely by reason of the ineligibility of such individual for burial in an open national cemetery under the control of the National Cemetery Administration under .
(2)
An individual described in this paragraph is the following:
(A)
Any member of a reserve component of the Armed Forces who was discharged or released from service under conditions other than dishonorable or whose death occurs under conditions other than dishonorable while a member of such a reserve component.
(B)
Any member of the Army National Guard or the Air National Guard who was discharged or released from service under conditions other than dishonorable or whose death occurs under conditions other than dishonorable while a member of the Army National Guard or the Air National Guard.
(C)
Any member of the Reserve Officers’ Training Corps of the Army, Navy, or Air Force whose death occurs under conditions other than dishonorable while a member of the Reserve Officers’ Training Corps of the Army, Navy, or Air Force.
(D)
Any spouse of any member described in subparagraphs (A) through (C).
(E)
section 2402(a) of this title Any minor child or unmarried adult child (as such terms are defined in ) of any member described in subparagraphs (A) through (C).
(j)
The Secretary may not deny an application for a grant under this section solely on the basis that the State receiving such grant may use funds from such grant to expand, improve, operate, or maintain a veterans’ cemetery in which interment of individuals described in subsection (i)(2) is allowed.
(k)
(1)
section 2402(a) of this title The Secretary may not establish a condition for a grant under this section that restricts the ability of a State, county, or tribal organization receiving such a grant to allow the interment of any person described in paragraph (8) or (10) of in a veterans’ cemetery owned by that State or county or on trust land owned by, or held in trust for, that tribal organization.
(2)
section 2402(a) of this title The Secretary may not deny an application for a grant under this section solely on the basis that the State, county, or tribal organization receiving such grant may use funds from such grant to expand, improve, operate, or maintain a veterans’ cemetery in which interment of persons described in paragraph (8) or (10) of is allowed.
(3)
(A)
When requested by a State, county, or tribal organization that is the recipient of a grant made under this section, the Secretary shall—
(i)
section 2402(a) of this title determine whether a person is eligible for burial in a national cemetery under paragraph (8) or (10) of ; and
(ii)
advise the recipient of the determination.
(B)
A recipient described in subparagraph (A) may use a determination of the Secretary under such subparagraph as a determination of the eligibility of the person concerned for burial in the cemetery for which the grant was made.
(l)
For purposes of this section:
(1)
section 3765(4) of this title The term “tribal organization” has the meaning given that term in .
(2)
section 3765(1) of this title The term “trust land” has the meaning given that term in .

Pub. L. 95–476, title II, § 202(b)(1)92 Stat. 1504 Pub. L. 98–223, title II, § 20298 Stat. 41 Pub. L. 100–322, title III, § 343102 Stat. 540 Pub. L. 100–687, div. B, title XVI, § 1601102 Stat. 4137 Pub. L. 101–237, title III, § 313(b)(1)103 Stat. 2077 Pub. L. 102–83, § 5(a)105 Stat. 406 Pub. L. 103–446, title VIII, § 803108 Stat. 4675 Pub. L. 105–116, § 2111 Stat. 2382 Pub. L. 105–368, title IV112 Stat. 3339 Pub. L. 108–183, title V, § 503117 Stat. 2667 Pub. L. 109–461, title IV, § 403120 Stat. 3430 Pub. L. 110–157, title II, § 202(b)(1)121 Stat. 1832 Pub. L. 116–315, title II134 Stat. 4986–4988 Pub. L. 117–103, div. CC, § 102(a)136 Stat. 1109 Pub. L. 118–159, div. E, title L, § 5001138 Stat. 2407 (Added , , , § 1008; amended , , ; , , ; , , ; , , ; renumbered § 2408 and amended , (c)(1), , ; , , ; , , ; , §§ 403(c)(8), 404(a)(1), (b), (c), title X, § 1005(b)(5), , , 3365; , , ; , , ; –(3), , , 1833; , §§ 2205(a), (b)(1), 2206, 2208(a), , ; , , ; , , .)

Editorial Notes

Amendments

lPub. L. 118–159l2024—Subsecs. (k), (). added subsec. (k) and redesignated former subsec. (k) as ().

Pub. L. 117–103, § 102(a)(1)2022—Subsec. (d)(2). , substituted “Except as provided in subsection (i), the Secretary may” for “The Secretary may”.

Pub. L. 117–103, § 102(a)(2)Subsecs. (i) to (k). , (3), added subsecs. (i) and (j) and redesignated former subsec. (i) as (k).

Pub. L. 116–315, § 2205(b)(1)2021—, inserted “, counties, and tribal organizations” after “States” in section catchline.

Pub. L. 116–315, § 2205(a)(1), inserted “or county” after “State” wherever appearing.

Pub. L. 116–315, § 2205(a)(2)Subsec. (a)(1). , substituted “subsections (b), (c), (d), and (g)” for “subsection (b)” in introductory provisions.

Pub. L. 116–315, § 2208(a)(1)(A)Subsec. (b)(1)(A). , substituted “(ii) the cost” for “and (ii) the cost” and inserted before semicolon “; and (iii) training costs described in subsection (c)(1)”.

Pub. L. 116–315, § 2208(a)(1)(B)Subsec. (b)(1)(B). , substituted “(ii) the cost” for “and (ii) the cost” and inserted “; and (iii) training costs described in subsection (c)(1)” before period at end.

Pub. L. 116–315, § 2208(a)(3)Subsec. (c). , added subsec. (c). Former subsec. (c) redesignated (d).

Pub. L. 116–315, § 2208(a)(2)Subsecs. (d), (e). , redesignated subsecs. (c) and (d) as (d) and (e), respectively. Former subsec. (e) redesignated (f).

Pub. L. 116–315, § 2206Subsec. (e)(2). , substituted “$10,000,000” for “$5,000,000”.

Pub. L. 116–315, § 2208(a)(2)Subsec. (f). , redesignated subsec. (e) as (f). Former subsec. (f) redesignated (g).

Pub. L. 116–315, § 2205(a)(4)(A)Subsec. (f)(3). , (B), redesignated par. (3) as (h). Such subsec. (h) subsequently redesignated (i).

Pub. L. 116–315, § 2208(a)(2)Pub. L. 116–315, § 2205(a)(3)Subsec. (g). , redesignated subsec. (f) as (g). Another subsec. (g), which was added by , was redesignated (h).

Pub. L. 116–315, § 2205(a)(3), added subsec. (g).

Pub. L. 116–315, § 2208(a)(2)Pub. L. 116–315, § 2205(a)(3)Pub. L. 116–315, § 2205(a)(4)(A)Subsec. (h). , redesignated subsec. (g), as added by , as (h). Another subsec. (h), which was redesignated from (f)(3) by , was redesignated (i).

Pub. L. 116–315, § 2205(a)(4), redesignated subsec. (f)(3) as (h) and subpars. (A) and (B) as pars. (1) and (2), respectively, and substituted “this section” for “this subsection” in introductory provisions. Subsec. (h) subsequently redesignated (i).

Pub. L. 116–315, § 2208(a)(2)Pub. L. 116–315, § 2205(a)(4)(A)Subsec. (i). , redesignated subsec. (h), as redesignated by , (B), as (i).

Pub. L. 110–157, § 202(b)(1)2007—Subsec. (a). , amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Subject to subsection (b) of this section, the Secretary may make grants to any State to assist such State in establishing, expanding, or improving veterans’ cemeteries owned by such State. Any such grant may be made only upon submission of an application to the Secretary in such form and manner, and containing such information, as the Secretary may require.”

Pub. L. 110–157, § 202(b)(3)(A)Subsec. (b). , substituted “A grant under this section for a purpose described in subsection (a)(1)(A)” for “Grants under this section” in introductory provisions and “such a grant” for “a grant under this section” wherever appearing.

Pub. L. 110–157, § 202(b)(3)(B)Subsec. (d)(1). , struck out “to assist such State in establishing, expanding, or improving a veterans’ cemetery” before “shall be made subject”.

Pub. L. 110–157, § 202(b)(2)Subsec. (e). , designated existing provisions as par. (1) and added par. (2).

Pub. L. 110–157, § 202(b)(3)(C)Subsec. (f)(1). , inserted “, or in operating and maintaining such cemeteries,” after “veterans’ cemeteries”.

Pub. L. 109–4612006—Subsec. (f). added subsec. (f).

Pub. L. 108–183, § 503(a)2003—Subsec. (a). , struck out par. (1) designation before “Subject to” and struck out par. (2) which authorized amounts for fiscal years 1999 through 2004 for grants.

Pub. L. 108–183, § 503(c)Subsec. (d)(1). , struck out “on or after ,” after “grant made”.

Pub. L. 108–183, § 503(b)Subsec. (e). , substituted “Amounts appropriated to carry out this section” for “Sums appropriated under subsection (a) of this section”.

Pub. L. 105–368, § 404(c)1998—Subsec. (a)(2). , amended par. (2) generally. Prior to amendment, par. (2) read as follows: “There is authorized to be appropriated $5,000,000 for fiscal year 1980 and for each of the four succeeding fiscal years, and such sums as may be necessary for fiscal year 1985 and for each of the fourteen succeeding fiscal years, for the purpose of making grants under paragraph (1) of this subsection.”

Pub. L. 105–368, § 404(a)(1)Subsec. (b)(1), (2). , amended pars. (1) and (2) generally. Prior to amendment, pars. (1) and (2) read as follows:

“(1) The amount of any grant under this section may not exceed an amount equal to 50 percent of the total of the value of the land to be acquired or dedicated for the cemetery and the cost of the improvements to be made on such land, with the remaining amount to be contributed by the State receiving the grant.

“(2) If at the time of a grant under this section the State receiving the grant dedicates for the purposes of the cemetery involved land already owned by the State, the value of such land may be considered in determining the amount of the State’s contribution under paragraph (1) of this subsection, but the value of such land may not be used for more than an amount equal to 50 percent of the amount of such contribution and may not be used as part of such State’s contribution for any subsequent grant under this section.”

Pub. L. 105–368, § 403(c)(8)Subsec. (c)(1). , substituted “under the control of the National Cemetery Administration” for “in the National Cemetery System”.

Pub. L. 105–368, § 1005(b)(5)Subsec. (d)(1). , substituted “,” for “the date of the enactment of this subsection” and “subject to the condition specified in” for “on the condition described in”.

Pub. L. 105–368, § 401(b)Subsec. (e). , substituted “shall remain available until expended” for “shall remain available until the end of the second fiscal year following the fiscal year for which they are appropriated” in first sentence.

Pub. L. 105–1161997—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).

Pub. L. 103–4461994—Subsec. (a)(2). substituted “fourteen” for “nine”.

Pub. L. 102–83, § 5(a)section 1008 of this title1991—, renumbered as this section.

Pub. L. 102–83, § 5(c)(1)Subsec. (c)(1). , substituted “2404” for “1004”.

Pub. L. 101–2371989—Subsecs. (a)(1), (c). substituted “Secretary” for “Administrator” wherever appearing.

Pub. L. 100–6871988—Subsec. (a)(2). substituted “nine” for second reference to “four”.

Pub. L. 100–322, § 343(1)Subsec. (b)(1). –(3), redesignated par. (2) as (1), substituted “percent” for “per centum”, and struck out former par. (1) which read as follows: “No State may receive grants under this section in any fiscal year in a total amount in excess of 20 per centum of the total amount appropriated for such grants for such fiscal year.”

Pub. L. 100–322, § 343(2)Subsec. (b)(2). –(4), redesignated par. (3) as (2) and substituted “percent” for “per centum” and “paragraph (1)” for “paragraph (2)”. Former par. (2) redesignated (1).

Pub. L. 100–322, § 343(2)Subsec. (b)(3), (4). , redesignated par. (4) as (3). Former par. (3) redesignated (2).

Pub. L. 98–2231984—Subsec. (a)(2). inserted “, and such sums as may be necessary for fiscal year 1985 and for each of the four succeeding fiscal years,” after “fiscal years”.

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment; Applicability

Pub. L. 116–315, title II, § 2205(c)134 Stat. 4987 Pub. L. 117–16, § 7(b)(2)135 Stat. 285

“The amendments made by this section [amending this section] shall take on [sic] effect on the date of the enactment of this Act [] and shall apply with respect to grants applications submitted on or after the date that is two years after the date of the enactment of this Act..[sic]”
, , , as amended by , , , provided that:

Effective Date of 1998 Amendment

Pub. L. 105–368, title IV, § 404(a)(2)112 Stat. 3339

section 2408 of title 38“The amendment made by paragraph (1) [amending this section] shall apply with respect to grants under , United States Code, made after the end of the 60-day period beginning on the date of the enactment of this Act [].”
, , , provided that:

Effective Date

section 205(a) of Pub. L. 95–476section 2303 of this titleSection effective , see , set out as an Effective Date of 1978 Amendment note under .

Regulations

Pub. L. 110–157, title II, § 202(b)(4)121 Stat. 1833

“Not later than 180 days after the date of the enactment of this Act [], the Secretary of Veterans Affairs shall prescribe regulations to carry out the amendments made by this subsection [amending this section].”
, , , provided that:

Prohibition on Enforcing Certain Conditions on Grants for State Veterans’ Cemeteries

Pub. L. 117–103, div. CC, § 102(b)136 Stat. 1110

section 2408 of title 38“The Secretary of Veterans Affairs may not enforce a condition on a grant described in subsection (i)(1) of , United States Code, as added by subsection (a), that was established before the date of the enactment of this Act [].”
, , , provided that: