IN
Indiana House Bill HB1370

Indiana 2024 Regular Session

Indiana House Bill HB1370 Compare Versions

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1-*HB1370.1*
2-January 25, 2024
1+
2+Introduced Version
33 HOUSE BILL No. 1370
44 _____
5-DIGEST OF HB 1370 (Updated January 24, 2024 5:22 pm - DI 125)
6-Citations Affected: IC 23-14.
5+DIGEST OF INTRODUCED BILL
6+Citations Affected: IC 23-14-48-1.
77 Synopsis: Cemetery perpetual care fund. Provides that a cemetery: (1)
8-consisting solely of a columbarium installed before January 1, 2025;
9-(2) that is located on property consisting of at least 40 acres that is
10-owned by a nonprofit organization with a focus on veterans that is
11-exempt from federal income taxation under Section 501(c)(3) of the
12-Internal Revenue Code; and (3) that is located on property that was
13-owned by the nonprofit organization before January 1, 2024; is not
14-required to establish a perpetual care fund.
8+consisting solely of a columbarium; and (2) that is located on property
9+consisting of at least 40 acres that is owned by a nonprofit organization
10+with a focus on veterans that is exempt from federal income taxation
11+under Section 501(c)(3) of the Internal Revenue Code; is not required
12+to establish a perpetual care fund.
1513 Effective: Upon passage.
1614 Carbaugh, Judy, Abbott
1715 January 10, 2024, read first time and referred to Committee on Ways and Means.
18-January 25, 2024, amended, reported — Do Pass.
19-HB 1370—LS 6555/DI 116 January 25, 2024
16+2024 IN 1370—LS 6555/DI 116 Introduced
2017 Second Regular Session of the 123rd General Assembly (2024)
2118 PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
2219 Constitution) is being amended, the text of the existing provision will appear in this style type,
2320 additions will appear in this style type, and deletions will appear in this style type.
2421 Additions: Whenever a new statutory provision is being enacted (or a new constitutional
2522 provision adopted), the text of the new provision will appear in this style type. Also, the
2623 word NEW will appear in that style type in the introductory clause of each SECTION that adds
2724 a new provision to the Indiana Code or the Indiana Constitution.
2825 Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
2926 between statutes enacted by the 2023 Regular Session of the General Assembly.
3027 HOUSE BILL No. 1370
3128 A BILL FOR AN ACT to amend the Indiana Code concerning
3229 business and other associations.
3330 Be it enacted by the General Assembly of the State of Indiana:
3431 1 SECTION 1. IC 23-14-48-1 IS AMENDED TO READ AS
3532 2 FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. (a) Except as
3633 3 provided in subsection (b), this chapter does not apply to:
3734 4 (1) a cemetery owned by a municipal corporation or other
3835 5 governmental unit;
3936 6 (2) a religious cemetery; or
4037 7 (3) a cemetery:
4138 8 (A) that is ten (10) acres or less in size;
4239 9 (B) that is owned and operated entirely and exclusively by a
4340 10 nonprofit mutual association in existence on June 14, 1939;
4441 11 and
4542 12 (C) in which burials have taken place before June 14, 1939; or
4643 13 (4) a cemetery:
47-14 (A) consisting solely of a columbarium installed before
48-15 January 1, 2025; and
49-16 (B) that is located on property:
50-17 (i) consisting of at least forty (40) acres;
51-HB 1370—LS 6555/DI 116 2
52-1 (ii) that is owned by a nonprofit organization with a
53-2 focus on veterans that is exempt from federal income
54-3 taxation under Section 501(c)(3) of the Internal Revenue
55-4 Code; and
56-5 (iii) that was owned by the nonprofit organization before
57-6 January 1, 2024.
58-7 (b) If a cemetery described in subsection (a)(3) directly or
59-8 indirectly:
60-9 (1) constructs or permits to be constructed any structure, above or
61-10 below ground, and offers interment rights in the structure for sale
62-11 to the general public; or
63-12 (2) acquires:
64-13 (A) additional land; or
65-14 (B) an interest in additional land;
66-15 causing the cemetery to exceed ten (10) acres in size;
67-16 this chapter applies to the whole of the cemetery.
68-17 SECTION 2. An emergency is declared for this act.
69-HB 1370—LS 6555/DI 116 3
70-COMMITTEE REPORT
71-Mr. Speaker: Your Committee on Ways and Means, to which was
72-referred House Bill 1370, has had the same under consideration and
73-begs leave to report the same back to the House with the
74-recommendation that said bill be amended as follows:
75-Page 1, line 14, delete "columbarium;" and insert "columbarium
76-installed before January 1, 2025;".
77-Page 1, line 16, delete "and".
78-Page 2, line 3, delete "Code." and insert "Code; and
79-(iii) that was owned by the nonprofit organization before
80-January 1, 2024.".
81-and when so amended that said bill do pass.
82-(Reference is to HB 1370 as introduced.)
83-THOMPSON
84-Committee Vote: yeas 24, nays 0.
85-HB 1370—LS 6555/DI 116
44+14 (A) consisting solely of a columbarium; and
45+15 (B) that is located on property:
46+16 (i) consisting of at least forty (40) acres; and
47+17 (ii) that is owned by a nonprofit organization with a
48+2024 IN 1370—LS 6555/DI 116 2
49+1 focus on veterans that is exempt from federal income
50+2 taxation under Section 501(c)(3) of the Internal Revenue
51+3 Code.
52+4 (b) If a cemetery described in subsection (a)(3) directly or
53+5 indirectly:
54+6 (1) constructs or permits to be constructed any structure, above or
55+7 below ground, and offers interment rights in the structure for sale
56+8 to the general public; or
57+9 (2) acquires:
58+10 (A) additional land; or
59+11 (B) an interest in additional land;
60+12 causing the cemetery to exceed ten (10) acres in size;
61+13 this chapter applies to the whole of the cemetery.
62+14 SECTION 2. An emergency is declared for this act.
63+2024 IN 1370—LS 6555/DI 116