Maryland 2024 Regular Session

Maryland House Bill HB828

Introduced
1/31/24  

Caption

Abandoned Cemeteries Fund - Establishment and Income Tax Checkoff

Impact

The implementation of HB 828 is anticipated to have a positive impact on the preservation of historical sites across Maryland. By creating a dedicated fund to address the needs of abandoned cemeteries, the bill provides a mechanism for communities and individuals to contribute directly to the care of these sites. The financial support sourced from taxpayer contributions will enable more effective maintenance, potentially countering the effects of urban development that may threaten these areas. Additionally, the fund's structure allows for a report on its administration to the General Assembly, ensuring transparency and accountability.

Summary

House Bill 828 aims to establish the Abandoned Cemeteries Fund in Maryland, which is designed to provide financial resources for the care, preservation, maintenance, and restoration of abandoned cemeteries within the state. This fund will be sustained through voluntary contributions made by taxpayers via a checkoff on their income tax returns. The bill specifies that individuals or spouses filing jointly can designate contributions to the fund, which will be deducted from any tax refund or added to their taxable income if no refund is due. This initiative addresses a critical need for preserving forgotten burial sites that are often neglected due to a lack of clear ownership.

Contention

While the bill promotes a noble cause, discussions may arise regarding the effectiveness of relying on voluntary contributions for significant preservation efforts. Some individuals may question whether a checkoff system will generate sufficient funding, as participation and awareness levels can vary significantly. Furthermore, there may be concerns about how the funds will be managed and prioritized for different sites. The bill emphasizes that funds will be supplementary and should not replace existing appropriations for the Office of Cemetery Oversight, which might lead to debates on funding allocation and the balance between state-supported initiatives and taxpayer-driven funding.

Companion Bills

MD SB647

Crossfiled Abandoned Cemeteries Fund - Establishment and Income Tax Checkoff

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