Abandoned and Neglected Cemeteries Fund - Establishment
Summary
SB963 establishes the Abandoned and Neglected Cemeteries Fund in Maryland and creates a voluntary individual income tax checkoff to support it. The fund is intended to pay for the care, preservation, maintenance, and restoration of cemeteries that meet the bill’s definitions of “abandoned” or “neglected,” including cemeteries with no identifiable responsible owner, cemeteries tied to dissolved organizations, or properties that have fallen into disrepair, been vandalized, or otherwise deteriorated.
The bill directs the Secretary of Labor to administer the fund, makes it a special nonlapsing fund, and allows money to come from tax checkoff donations, state budget appropriations, interest earnings, and other accepted sources. It also requires the Comptroller to place the checkoff on individual income tax returns, provide explanatory material in tax return packages, and transfer net proceeds to the fund after administrative costs. The Governor is authorized to include up to $250,000 in the annual budget for the fund, and the Secretary must report annually to the General Assembly on donations, administrative costs, promotional efforts, and fund usage.
Impact
The bill adds a new section to the Business Regulation Article creating the fund and defining the categories of cemeteries eligible for support, and it amends the Tax-General Article to add the income tax checkoff and related administrative procedures. It also exempts the new fund from certain interest-allocation rules in State Finance and Procurement law, ensuring interest earnings remain with the fund rather than flowing to the General Fund. In practical terms, the bill creates a dedicated financing mechanism for cemetery preservation efforts and may support local governments, nonprofit caretakers, or other entities involved in maintaining abandoned or neglected burial grounds.
Sentiment
The bill appears to have broad bipartisan support and little visible opposition. It passed the Senate 47-0 and the House 137-0, indicating unanimous approval in both chambers. The absence of recorded committee transcript debate suggests the measure was relatively noncontroversial and likely viewed as a targeted preservation and public-interest initiative.
Contention
No major points of contention are reflected in the available record. The main policy choices in the bill are administrative rather than disputed: whether to create a dedicated fund, whether to allow a voluntary tax checkoff, and how much of the fund may be used for promotion and administration. The bill limits promotional spending to no more than 5% of net proceeds and specifies that fund spending is supplemental to existing cemetery oversight funding, which may have helped address concerns about diversion of resources or duplication of existing programs.