Indiana 2025 Regular Session

Indiana House Bill HB1585 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	EH1585.1
2		-	March 5, 2025
3		-	ENGROSSED
	1	+	HB1585.1
	2	+	January 30, 2025
4	3		HOUSE BILL No. 1585
5	4		_____
6		-	DIGEST OF HB 1585 (Updated ~~March 4~~, 2025 9:~~19 am~~ - DI ~~140~~)
	5	+	DIGEST OF HB 1585 (Updated January 29, 2025 5:51 pm - DI 134)
7	6		Citations Affected: IC 23-14.
8	7		Synopsis: Cemetery perpetual care fund. Exempts certain veteran
9	8		focused nonprofit cemeteries from certain deposit and trustee
10	9		requirements with respect to a perpetual care fund. Provides that
11	10		certain nonprofit cemeteries must deposit into the perpetual care fund
12	11		$30 for every niche in the cemetery.
13	12		Effective: July 1, 2025.
14		-	Carbaugh, Abbott, Judy
15		-	(SENATE SPONSORS — BUSCH, FORD J.D.)
	13	+	Carbaugh
16	14		January 21, 2025, read first time and referred to Committee on Ways and Means.
17	15		January 30, 2025, amended, reported — Do Pass.
18		-	February 3, 2025, read second time, ordered engrossed.
19		-	February 4, 2025, engrossed. Read third time, passed. Yeas 90, nays 0.
20		-	SENATE ACTION
21		-	February 19, 2025, read first time and referred to Committee on Veterans Affairs and The
22		-	Military.
23		-	March 4, 2025, reported favorably — Do Pass.
24		-	EH 1585—LS 6325/DI 116 March 5, 2025
	16	+	HB 1585—LS 6325/DI 116 January 30, 2025
25	17		First Regular Session of the 124th General Assembly (2025)
26	18		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
27	19		Constitution) is being amended, the text of the existing provision will appear in this style type,
28	20		additions will appear in this style type, and deletions will appear in this style type.
29	21		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
30	22		provision adopted), the text of the new provision will appear in this style type. Also, the
31	23		word NEW will appear in that style type in the introductory clause of each SECTION that adds
32	24		a new provision to the Indiana Code or the Indiana Constitution.
33	25		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
34	26		between statutes enacted by the 2024 Regular Session of the General Assembly.
35		-	ENGROSSED
36	27		HOUSE BILL No. 1585
37	28		A BILL FOR AN ACT to amend the Indiana Code concerning
38	29		business and other associations.
39	30		Be it enacted by the General Assembly of the State of Indiana:
40	31		1 SECTION 1. IC 23-14-48-3, AS AMENDED BY P.L.61-2008,
41	32		2 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
42	33		3 JULY 1, 2025]: Sec. 3. (a) A perpetual care fund shall be established
43	34		4 under this chapter as follows:
44	35		5 (1) In the case of a cemetery for earth burials, by the application
45	36		6 and payment to the perpetual care fund of an amount at least
46	37		7 equal to:
47	38		8 (A) fifteen percent (15%) of the sale price; or
48	39		9 (B) eighty cents ($0.80) per square foot of area;
49	40		10 of each burial plot sold or transferred, whichever is greater.
50	41		11 (2) In the case of a community or public mausoleum, or
51	42		12 community or public garden crypt, by the application and
52	43		13 payment to the perpetual care fund of an amount at least equal to:
53	44		14 (A) eight percent (8%) of the sale price; or
54	45		15 (B) one hundred dollars ($100) per crypt sold or transferred;
55	46		16 whichever is greater.
56	47		17 (3) In the case of a community columbarium, by the application
57		-	EH 1585—LS 6325/DI 116 2
	48	+	HB 1585—LS 6325/DI 116 2
58	49		1 and payment to the perpetual care fund of an amount at least
59	50		2 equal to twenty dollars ($20) per niche sold or transferred.
60	51		3 (b) From the sale price, any payment on the sale price, or in a
61	52		4 nonmonetary transfer, the owner shall pay an amount in proportion to
62	53		5 the requirements of subsection (a)(1) through (a)(3) to the perpetual
63	54		6 care fund. The payment must be in cash and shall be deposited with the
64	55		7 trustee of the fund:
65	56		8 (1) not more than thirty (30) days after the end of the month in
66	57		9 which payments on the sale are received; or
67	58		10 (2) not more than thirty (30) days after the end of the month in
68	59		11 which there was a transfer which did not involve a sale.
69	60		12 (c) The payments required by this section are required to be paid
70	61		13 only on the original sale or transfer and not again for any subsequent
71	62		14 resale or transfer of the same ground interment rights, crypt, or niche.
72	63		15 (d) The trustee of a fund established under this chapter must keep
73	64		16 the fund segregated from any other fund or account belonging to the
74	65		17 owner of the cemetery.
75	66		18 (e) In the case of a cemetery described in section 5(d) of this
76	67		19 chapter, the owner shall deposit thirty dollars ($30) in the
77	68		20 perpetual care fund for each niche in the columbarium or
78	69		21 community columbarium.
79	70		22 SECTION 2. IC 23-14-48-5, AS AMENDED BY P.L.33-2019,
80	71		23 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
81	72		24 JULY 1, 2025]: Sec. 5. (a) In addition to meeting the requirements of
82	73		25 sections 1 through 3 of this chapter, a cemetery that:
83	74		26 (1) is organized after June 30, 1997, by incorporation, or any
84	75		27 other means; or
85	76		28 (2) has its first burial, entombment, or inurnment after June 30,
86	77		29 1997;
87	78		30 shall, before disposing of a burial lot or right, making a sale of a burial
88	79		31 lot or right, or making its first burial, entombment, or inurnment cause
89	80		32 to be deposited in a financial institution one hundred thousand dollars
90	81		33 ($100,000) in cash in the perpetual care fund established under this
91	82		34 chapter for the maintenance of the cemetery.
92	83		35 (b) The cemetery owner shall designate the financial institution as
93	84		36 trustee of the fund. The financial institution must execute an affidavit
94	85		37 stating that it has accepted the trusteeship of the fund and that the one
95	86		38 hundred thousand dollars ($100,000) has been deposited in the fund.
96	87		39 The cemetery shall:
97	88		40 (1) exhibit the affidavit in the principal office of the cemetery;
98	89		41 (2) keep the affidavit available at all times for examination; and
99	90		42 (3) record the affidavit in the miscellaneous records in the office
100		-	EH 1585—LS 6325/DI 116 3
	91	+	HB 1585—LS 6325/DI 116 3
101	92		1 of the recorder of the county in which the cemetery is located.
102	93		2 (c) When the cemetery has deposited in the perpetual care fund, as
103	94		3 required by this section, two hundred thousand dollars ($200,000):
104	95		4 (1) the cemetery shall submit proof of this fact to its trustee; and
105	96		5 (2) the trustee shall pay over to the cemetery one hundred
106	97		6 thousand dollars ($100,000) that the cemetery deposited in the
107	98		7 fund under subsection (a).
108	99		8 (d) This section does not apply in the case of a cemetery
109	100		9 consisting of a columbarium or a community columbarium:
110	101		10 (1) installed before January 1, 2026; and
111	102		11 (2) owned by a nonprofit organization that:
112	103		12 (A) focuses on veterans;
113	104		13 (B) is exempt from federal income taxation under Section
114	105		14 501(c)(3) of the Internal Revenue Code; and
115	106		15 (C) does not charge a retail sale amount for the transfer of
116	107		16 a niche.
117		-	EH 1585—LS 6325/DI 116 4
	108	+	HB 1585—LS 6325/DI 116 4
118	109		COMMITTEE REPORT
119	110		Mr. Speaker: Your Committee on Ways and Means, to which was
120	111		referred House Bill 1585, has had the same under consideration and
121	112		begs leave to report the same back to the House with the
122	113		recommendation that said bill be amended as follows:
123	114		Delete everything after the enacting clause and insert the following:
124	115		(SEE TEXT OF BILL)
125	116		and when so amended that said bill do pass.
126	117		(Reference is to HB 1585 as introduced.)
127	118		THOMPSON
128	119		Committee Vote: yeas 23, nays 0.
129		-	_____
130		-	COMMITTEE REPORT
131		-	Mr. President: The Senate Committee on Veterans Affairs and The
132		-	Military, to which was referred House Bill No. 1585, has had the same
133		-	under consideration and begs leave to report the same back to the
134		-	Senate with the recommendation that said bill DO PASS.
135		-	(Reference is to HB 1585 as printed January 30, 2025.)
136		-
137		-	TOMES, Chairperson
138		-	Committee Vote: Yeas 7, Nays 0
139		-	EH 1585—LS 6325/DI 116
	120	+	HB 1585—LS 6325/DI 116