To amend title XVI of the Social Security Act to clarify that the value of certain funeral and burial arrangements are not to be considered available resources under the supplemental security income program.

Amends title XVI (Supplemental Security Income) (SSI) of the Social Security Act to provide that the value of certain funeral and burial arrangements involving an irrevocable trust whose named beneficiary is the funeral provider are not to be considered, under the SSI program, as resources available to the individual.