§ 8. New York state supplemental burial allowance for members of the
uniformed services of the United States killed in combat or duty subject
to hostile fire or imminent danger, as defined in 37 USC § 310. 1. As
used in this section, "parent" means a father, a mother, a father
through adoption, a mother through adoption, or an individual who, for a
period of not less than one year, at any time before the decedent's
entry into active military service stood in the relationship of a parent
to a decedent who died in combat or duty subject to hostile fire or
imminent danger, as defined in 37 USC § 310, or who died from a wound
incurred in combat or while serving on duty subject to hostile fire or
imminent danger, as defined in 37 USC § 310 or, if two persons stood in
the relationship of a parent for one year or more, the person who bore
the expenses of the funeral of the decedent.

2. As used in this section, (a) "wound" means a physical injury to a
servicemember on active duty caused by (i) a bullet, shrapnel, or other
projectile; (ii) a mine or trap; (iii) an explosion; (iv) a vehicle or
aircraft accident not caused by the servicemember's willful misconduct;
or (v) any other action caused or induced by the enemy directly
resulting in physical harm to the servicemember.

(b) "burial receptacle" means (i) a casket, which shall mean a rigid
container that is designed for the encasement of human remains and
customarily ornamented and lined with fabric, (ii) an urn, which shall
mean a container of wood, metal, pottery, or other material designed for
the storage of cremated human remains, and/or (iii) an outer burial
receptacle, which shall mean a graveliner, burial vault, or other
similar type of container for the placement of a casket or urn.

3. There is hereby established within the department a New York state
supplemental burial allowance for any member of the uniformed services
of the United States who: (a) died in combat or duty subject to hostile
fire or imminent danger, as defined in 37 USC § 310 or died from a wound
incurred in combat or while serving on duty subject to hostile fire or
imminent danger, as defined in 37 USC § 310, other than the exceptions
noted in paragraphs (d), (e) and (f) of subdivision four of this
section, and (b) who was (i) a resident of New York state at the time of
his or her death or (ii) a nonresident of New York state at the time of
his or her death and a member of the New York Army National Guard or New
York Air National Guard at the time he or she entered title 10, United
States Code, federal active duty status during which period of service
he or she died.

4. (a) The purpose of the program is to administer and monitor a
supplemental allowance program to aid families of military personnel who
died in combat or duty subject to hostile fire or imminent danger, as
defined in 37 USC § 310, or died from a wound incurred in combat or duty
subject to hostile fire or imminent danger, as defined in 37 USC § 310,
with respect to expenses incurred in connection with the decedent's
funeral and the burial, burial receptacle, cremation, or other interment
of the decedent's remains.

(b) Eligible recipients under this program shall be those who bore the
cost of the decedent's funeral and burial, burial receptacle, cremation,
or other interment, in the following order of priority: (i) a surviving
spouse or domestic partner of the decedent; (ii) adult children of the
decedent, to include step-children and adopted children; (iii) parents
or grandparents of the decedent, and parents-in-law or
grandparents-in-law of the decedent; (iv) siblings of the decedent, to
include siblings adopted by the decedent's immediate family and siblings
with whom the decedent shares only one parent in common, and
siblings-in-law of the decedent; (v) aunts, uncles, and first cousins of
the decedent; and (vi) any other relative. Any applicant convicted of
making any false statement in the application for the reimbursement
shall be subject to the penalties prescribed in the penal law.

(c) Such burial allowance is a partial reimbursement of an eligible
decedent's funeral and burial, burial receptacle, cremation or other
interment costs. The reimbursement is generally applicable to two
components: (i) funeral expenses, and (ii) expenses arising from the
burial, burial receptacle, cremation, or other interment of the
decedent's remains. Any allowance granted by the government of the
United States, pursuant to 38 U.S.C. §§2301, 2302, 2303, 2306, 2307 and
2308 or 10 U.S.C. § 1482, or by the decedent's state of residence in the
case of an allowance eligible pursuant to subparagraph (ii) of paragraph
(b) of subdivision three of this section, shall be first applied toward
funeral and burial, burial receptacle, cremation or other interment
costs. The state may award an allowance of up to six thousand dollars to
cover any remaining expenses.

(d) The state shall not award any funds from this allowance to
reimburse any costs for the headstone, grave marker, or medallion of the
decedent.

(e) The state shall not grant supplemental burial allowance payments
for the funeral or the burial, burial receptacle, cremation, or other
interment of remains of any decedent whose relations received any
reimbursement from this allowance for any previous funeral or burial,
burial receptacle, cremation, or other interment of remains for this
same decedent.

(f) The state shall not grant supplemental burial allowance payments
for any person filing a completed application for such allowance with
the state later than: (i) two years after the applicant received final
written notice from the United States Department of Veterans Affairs
regarding an application for reimbursement of funeral or burial, burial
receptacle, cremation or other interment expenses pursuant to 38 U.S.C.
§§2301, 2302, 2303, 2306, 2307, or 2308, or 10 U.S.C. § 1482, or any
combination thereof; or (ii) two years after the expiration date of the
filing deadline to apply for reimbursement of funeral, burial, burial
receptacle, cremation or other interment expenses from the United States
Department of Veterans Affairs, as defined in 38 U.S.C. § 2304, if the
applicant never applied for reimbursement of funeral, burial, burial
receptacle, cremation or interment expenses from the United States
Department of Veterans Affairs. Any applications received subsequent to
these prescribed periods shall be denied as time-barred.

(g) Applicants shall furnish evidence of the decedent's military
service and relevant after action reports or other documents explaining
why the application meets eligibility requirements for each case in the
manner and form prescribed by the state commissioner or his or her
designee. Upon being satisfied that the facts in the application are
true, the state commissioner or his or her designee shall certify to the
state comptroller the name and address of such recipient. The decision
of the state commissioner or his or her designee on all matters
regarding any payment from this allowance shall be final.

(h) The state commissioner shall submit a report to the governor, the
chairperson of the senate finance committee, and the chairperson of the
assembly ways and means committee not later than January fifteenth of
each year in which this section is in effect. Such report shall include,
but not be limited to, regulations promulgated pursuant to this section,
allowances paid, and an account of the monies spent and the relationship
of the distributees to the decedent.