This legislative proposal aims to incentivize private cemeteries to honor veterans by establishing a new tax credit. The bill amends the Internal Revenue Code of 1986 to create the Veteran Headstone Medallion Credit , which is part of the general business credit and allows for elective payment. The credit is available for qualified veteran headstone medallion expenditures , defined as expenses paid or incurred by a private cemetery for attaching a veteran headstone medallion to a headstone or marker. These medallions are specifically those described in section 2306(d)(4)(A) of title 38, United States Code, and must be for the deceased individual for whom the medallion was requested. To claim the credit, the taxpayer must certify to the Secretary of the Treasury that the medallion has been attached and provide an itemized statement of the expenditures. The Secretary, in consultation with the Secretary of Veterans Affairs, is authorized to prescribe necessary regulations, and the provisions apply to expenses incurred after the bill's enactment.