A bill to insure that a national cemetery is established in each State.

Directs the Secretary of the Army to establish a national cemetery in each State in which there is no national cemetery and to provide for the maintenance and care of each such cemetery. Authorizes the Secretary to acquire such land as may be necessary to establish each such cemetery, leaving location and size to the Secretary's discretion.

Directs the Administrator of Veterans' Affairs to pay, in addition to any other burial allowance authorized to be paid, an additional burial allowance of $400 for any deceased veteran interred in other than a national cemetery. Prohibits any deduction for any reason from this additional burial allowance.