,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #icef  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ah1 #bjbf,mr4  
,lawl] introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a tax cr$it = 
exp5ses paid or incurr$ by private      
cemet]ies to atta* vet]an m$allions to  
head/ones4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,vet]an ,head/one ,honor
 ,act4  #b4 ,e/abli%m5t ( vet]an        
head/one m$allion cr$it  7a7 ,9 g5]al   
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #de;,,bb4 ,vet]an        
head/one m$allion cr$it  7a7 ,9 g5]al ,=
 purposes ( section #ch1 ! vet]an       
head/one m$allion cr$it = any taxable   
ye> is an am\nt equal to ! qualifi$     
vet]an head/one m$allion exp5ditures    
paid or incurr$ by ! taxpay] dur+ !     
taxable ye>4  7b7 ,qualifi$ vet]an      
head/one m$allion exp5ditures ,=        

purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m qualifi$ vet]an head/one m$allion
 exp5ditures means1 ) respect to any    
private cemet]y own$ & op]at$ by !      
taxpay]1 any exp5ses paid or incurr$ by 
su* taxpay] = atta*+ a vet]an head/one  
m$allion to a head/one or m>k]1 locat$  
)9 su* private cemet]y1 ( ! deceas$     
individual = :om su* m$allion 0 reque/$4
  7#b7 ,vet]an head/one m$allion ,! t]m 
vet]an head/one m$allion means any      
m$allion or o!r device describ$ 9       
section #bcjf7;d77#d77;,a7 ( title #ch1 
,unit$ ,/ates ,code4  7c7 ,c]tification 
,no cr$it %all be all[$ "u ?is section )
 respect to any qualifi$ vet]an head/one
 m$allion exp5ditures = ! atta*m5t ( any
 vet]an head/one m$allion to a head/one 
or m>k] describ$ 9 subsection 7b77#a7   
unless ! taxpay]1 at su* "t & 9 su*     
mann] z ! ,secret>y may prescribe-- 7#a7
 c]tifies to ! ,secret>y t su* m$allion 
has be5 atta*$ to su* head/one or m>k]1 
&  7#b7 provides to ! ,secret>y an      
itemiz$ /atem5t ( su* exp5ditures4  7d7 

,regulations ,! ,secret>y1 9            
consultation ) ! ,secret>y ( ,vet]ans   
,affairs1 %all prescribe su* regulations
 or o!r guidance z may be necess>y or   
appropriate to c>ry out ! purposes ( ?is
 section4  4  7b7 ,cr$it all[$ z "p (   
g5]al bus9ess cr$it ,section #ch7;b7 (  
su* ,code is am5d$ by /rik+ plus at !   
end ( p>agraph 7#dj71 by /rik+ ! p]iod  
at ! end ( p>agraph 7#da7 & ins]t+ 1    
plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#db7 ! vet]an head/one      
m$allion cr$it det]m9$ "u section       
#de;,,bb7a74  4  7c7 ,elective paym5t ( 
cr$it ,section #fdag7;b7 ( su* ,code is 
am5d$ by r$esignat+ p>agraphs 7#aj7     
?r\gh 7#ab7 z p>agraphs 7#aa7 ?r\gh     
7#ac71 respectively1 & by ins]t+ aft]   
p>agraph 7#i7 ! foll[+ new p>agraph3    
7#aj7 ,! vet]an head/one m$allion cr$it 
det]m9$ "u section #de;,,bb7a74  4  7d7 
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+   
aft] ! item relat+ to section #de;,,aa !

 foll[+ new item3  ,sec4 #de;,,bb4      
,vet]an head/one m$allion cr$it4  4  7e7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply ) respect to exp5ses
 paid or incurr$ aft] ! date ( !        
enactm5t ( ?is ,act4