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                  CONGRESSIONAL BUDGET OFFICE

U                            COST ESTIMATE
                                                               October 23, 2017


                                  H.R. 3656
   A bill to amend title 38, United States Code, to provide for a consistent
   eligibility date for provision of Department of Veterans Affairs memorial
   headstones and markers for eligible spouses and dependent children of
                   veterans whose remains are unavailable

           As ordered reported by the House Committee on Veterans' Affairs
                               on October 12, 2017


 The Veterans Programs Enhancement Act of 1998 (Public Law 105-368) authorized the
 Department of Veterans Affairs (VA) to provide, upon request, a memorial headstone
 (for placement in a national or state veterans' cemetery) to commemorate the deceased
 spouse or un-remarried surviving spouse of a veteran in certain instances where the
 spousal remains are not available. Subsequent public laws extended this benefit to certain
 dependent children and remarried survivors, but those acts only applied the benefit to
 those who died after 2006 and 2008, respectively. H.R. 3656 would extend this benefit to
 all eligible beneficiaries who died on or after November 11, 1998.

 Because burial benefits are paid from mandatory appropriations, enacting H.R. 3656
 would increase direct spending; therefore, pay-as-you-go procedures apply. Based on an
 analysis of data from VA, CBO estimates about 2,000 additional headstones would be
 provided under H.R. 3656, at an average cost of about $200 per headstone. Therefore,
 CBO estimates that the increased direct spending would be insignificant for each year
 and would total less than $500,000 over the 2018-2027 period. Enacting H.R. 3656
 would not affect revenues.

 CBO estimates that enacting H.R. 3656 would not significantly increase net direct
 spending or on-budget deficits in any of the four consecutive 10-year periods beginning
 in 2028.

 H.R. 3656 contains no intergovernmental or private-sector mandates as defined in the
 Unfunded Mandates Reform Act.

 The CBO staff contact for this estimate is Matt Schmit. The estimate was approved by
 H. Samuel Papenfuss, Deputy Assistant Director for Budget Analysis.

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