Abandoned and Neglected Cemeteries Fund - Establishment
Summary
HB535 establishes the Abandoned and Neglected Cemeteries Fund within the Maryland Department of Labor to support the care, preservation, maintenance, and restoration of cemeteries that meet statutory definitions of being abandoned or neglected. The bill defines abandoned cemeteries to include sites where the operating organization no longer exists, title has not been conveyed, no property owner is listed, the property has been condemned, or no legally responsible person can be found. Neglected cemeteries are defined by repeated citations for failure to maintain, disrepair from neglect, vandalism or criminal conduct, or physical deterioration.
The bill creates a dedicated funding structure for the new fund, including a voluntary individual income tax checkoff, state budget appropriations, interest earnings, and other accepted money. It directs the Comptroller to place the checkoff on individual income tax return forms beginning for taxable years after December 31, 2025, and to include explanatory material in tax return packages. The Governor is authorized to include up to $250,000 in the annual budget for the fund, and the Secretary of Labor must report annually to the General Assembly on fund administration and use.
Impact
HB535 adds new provisions to the Business Regulation Article and the Tax-General Article and amends related State Finance and Procurement provisions so the new fund is exempt from the general rule that interest on certain special funds accrues to the General Fund. It also updates a 2024 appropriations-related chapter to exclude the new fund from interest diversion rules. The bill affects the Comptroller, State Treasurer, Department of Labor, and taxpayers who may choose to make voluntary contributions through the income tax return checkoff; it also creates a new state funding source for cemetery preservation efforts and limits administrative/promotion spending from the fund.
Sentiment
The bill appears to have been broadly supported and noncontroversial in the legislature. It passed the House 138-0 and the Senate 46-0, indicating unanimous approval in both chambers. The absence of committee transcript material suggests there was little recorded public debate or opposition in the available materials.
Contention
There is little evidence of substantive contention in the available record, but the bill does raise a few policy choices that could have been debated: whether to create a new dedicated fund rather than rely on existing cemetery oversight funding, whether to use a voluntary tax checkoff as the revenue source, and whether to authorize up to $250,000 in annual budget support. The bill also caps promotional spending at 5% of net proceeds, reflecting an effort to balance fundraising with direct preservation spending. No specific opposing stakeholders or objections are identified in the provided materials.