This bill mandates the Oklahoma Department of Veterans Affairs to establish a program that provides eligible veterans of the Oklahoma National Guard with a proper memorial headstone or marker, adhering to the standards outlined in 38 U.S.C., Section 2306. To qualify for this program, individuals must have served at least six years in the Oklahoma National Guard, have died as a resident of Oklahoma, been honorably discharged, and not be eligible for a headstone or marker under federal law. The program will also include a burial grant for qualifying veterans, with reimbursement sourced from a newly created National Guard Veteran Burial Revolving Fund.

Additionally, the bill establishes the National Guard Veteran Burial Revolving Fund within the State Treasury, which will be managed by the Oklahoma Department of Veterans Affairs. This fund will be a continuous source of financial support, comprising legislative appropriations, donations, and gifts, and will be used to provide memorial headstones or markers to eligible veterans. The Oklahoma Veterans Commission is tasked with developing the necessary rules for the program's implementation. The act is set to take effect on November 1, 2026.