H.R. 7376 would increase death gratuities for federal civilian employees who are killed in the line of duty from $10,000 to $100,000 in 2023 and adjust future amounts annually to account for inflation. The bill also would adjust death gratuities for military employees killed in the line of duty (currently $100,000) to account for inflation in future years. Death gratuities are considered discretionary spending, subject to appropriation. In addition, the bill would increase the maximum amount that the Department of Labor can reimburse the personal representative of a deceased federal employee for funerals from $800 to $8,800. Funeral benefits are considered direct spending. CBO estimates that enacting H.R. 7376 would increase direct spending by $3 million and have no effect on revenues over the 2023-2032 period. CBO estimates that implementing the bill would increase discretionary costs by $43 million over the 2023-2027 period, but that spending would be subject to the availability of appropriated funds. The bill contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.