Introduced Version
HOUSE BILL No. 1370
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 23-14-48-1.
Synopsis: Cemetery perpetual care fund. Provides that a cemetery: (1)
consisting solely of a columbarium; and (2) that is located on property
consisting of at least 40 acres that is owned by a nonprofit organization
with a focus on veterans that is exempt from federal income taxation
under Section 501(c)(3) of the Internal Revenue Code; is not required
to establish a perpetual care fund.
Effective: Upon passage.
Carbaugh, Judy, Abbott
January 10, 2024, read first time and referred to Committee on Ways and Means.
2024 IN 1370—LS 6555/DI 116 Introduced
Second Regular Session of the 123rd General Assembly (2024)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2023 Regular Session of the General Assembly.
HOUSE BILL No. 1370
A BILL FOR AN ACT to amend the Indiana Code concerning
business and other associations.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 23-14-48-1 IS AMENDED TO READ AS
2 FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. (a) Except as
3 provided in subsection (b), this chapter does not apply to:
4 (1) a cemetery owned by a municipal corporation or other
5 governmental unit;
6 (2) a religious cemetery; or
7 (3) a cemetery:
8 (A) that is ten (10) acres or less in size;
9 (B) that is owned and operated entirely and exclusively by a
10 nonprofit mutual association in existence on June 14, 1939;
11 and
12 (C) in which burials have taken place before June 14, 1939; or
13 (4) a cemetery:
14 (A) consisting solely of a columbarium; and
15 (B) that is located on property:
16 (i) consisting of at least forty (40) acres; and
17 (ii) that is owned by a nonprofit organization with a
2024 IN 1370—LS 6555/DI 116 2
1 focus on veterans that is exempt from federal income
2 taxation under Section 501(c)(3) of the Internal Revenue
3 Code.
4 (b) If a cemetery described in subsection (a)(3) directly or
5 indirectly:
6 (1) constructs or permits to be constructed any structure, above or
7 below ground, and offers interment rights in the structure for sale
8 to the general public; or
9 (2) acquires:
10 (A) additional land; or
11 (B) an interest in additional land;
12 causing the cemetery to exceed ten (10) acres in size;
13 this chapter applies to the whole of the cemetery.
14 SECTION 2. An emergency is declared for this act.
2024 IN 1370—LS 6555/DI 116