The "250 Years of Service and Sacrifice Commemorative Coin Act" requires the Secretary of the Treasury to mint commemorative coins in recognition of the Nation's semiquincentennial, honoring over 250 years of Americans' service and sacrifice. This initiative aligns with the tradition of marking significant historical milestones through commemorative coinage, specifically acknowledging the 250th anniversary of the Declaration of Independence in 2026.

The bill authorizes the minting of three types of coins: up to 100,000 $5 gold coins, 500,000 $1 silver coins, and 750,000 half-dollar clad coins. These coins will be legal tender and considered numismatic items, with designs emblematic of American service and sacrifice, featuring the year "2028" and standard inscriptions like "Liberty" and "United States of America." The Secretary will select designs in consultation with the Stephen Siller Tunnel to Towers Foundation and the Commission of Fine Arts.

Coins will be issued in uncirculated and proof qualities exclusively during 2028. They will be sold at a price covering their face value, a surcharge, and all issuance costs. Surcharges are set at $35 for gold coins, $10 for silver coins, and $5 for half-dollar coins.

All surcharges collected will be allocated to the Stephen Siller Tunnel to Towers Foundation. This foundation supports programs providing mortgage-free homes to Gold Star families and families of first responders killed in the line of duty, offers scholarships, and aids disaster response teams. A key financial assurance is that the minting and issuance of these coins will not result in any net cost to the United States Government, and funds will only be disbursed to the foundation after all program costs are recovered.