EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0647*
SENATE BILL 647
C2, Q3 4lr2769
CF 4lr2694
By: Senator Ellis
Introduced and read first time: January 29, 2024
Assigned to: Finance
A BILL ENTITLED
AN ACT concerning 1
Abandoned Cemeteries Fund – Establishment and Income Tax Checkoff 2
FOR the purpose of establishing the Abandoned Cemeteries Fund; establishing a certain 3
income tax checkoff for voluntary contributions to the Abandoned Cemeteries Fund; 4
requiring the Comptroller to include a checkoff on individual income tax return 5
forms for voluntary contributions to the Fund and to include certain information in 6
each individual income tax return package; and generally relating to the Abandoned 7
Cemeteries Fund. 8
BY adding to 9
Article – Business Regulation 10
Section 5–805 11
Annotated Code of Maryland 12
(2015 Replacement Volume and 2023 Supplement) 13
BY repealing and reenacting, without amendments, 14
Article – State Finance and Procurement 15
Section 6–226(a)(2)(i) 16
Annotated Code of Maryland 17
(2021 Replacement Volume and 2023 Supplement) 18
BY repealing and reenacting, with amendments, 19
Article – State Finance and Procurement 20
Section 6–226(a)(2)(ii)189. and 190. 21
Annotated Code of Maryland 22
(2021 Replacement Volume and 2023 Supplement) 23
BY adding to 24
Article – State Finance and Procurement 25
Section 6–226(a)(2)(ii)191. 26
Annotated Code of Maryland 27 2 SENATE BILL 647
(2021 Replacement Volume and 2023 Supplement) 1
BY adding to 2
Article – Tax – General 3
Section 2–118 and 10–804(m) 4
Annotated Code of Maryland 5
(2022 Replacement Volume and 2023 Supplement) 6
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 7
That the Laws of Maryland read as follows: 8
Article – Business Regulation 9
5–805. 10
(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS 11
INDICATED. 12
(2) “ABANDONED CEMETERY ” MEANS A CEMETERY FOR WHICH: 13
(I) LEGAL OWNERSHIP CANN OT BE DETERMINED ; OR 14
(II) 1. THE ORGANIZATION EST ABLISHED TO ENGAGE I N THE 15
OPERATION OF THE CEM ETERY HAS BEEN TERMI NATED, HAS BEEN SUBJECT TO 16
ADMINISTRATIVE DISSO LUTION BY THE STATE, OR HAS OTHERWISE CEA SED TO 17
EXIST; AND 18
2. TITLE HAS NOT BEEN C ONVEYED. 19
(3) “FUND” MEANS THE ABANDONED CEMETERIES FUND. 20
(B) THERE IS AN ABANDONED CEMETERIES FUND. 21
(C) THE PURPOSE OF THE FUND IS TO PROVIDE FO R THE CARE , 22
PRESERVATION , MAINTENANCE , AND RESTORATION OF A BANDONED CEMETERIES 23
IN THE STATE. 24
(D) THE SECRETARY SHALL ADMIN ISTER THE FUND. 25
(E) (1) THE FUND IS A SPECIAL , NONLAPSING FUND THAT IS NOT 26
SUBJECT TO § 7–302 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 27
(2) THE STATE TREASURER SHALL HOLD THE FUND SEPARATELY , 28
AND THE COMPTROLLER SHALL ACC OUNT FOR THE FUND. 29 SENATE BILL 647 3
(F) THE FUND CONSISTS OF : 1
(1) THE NET PROCEEDS FRO M CONTRIBUTIONS UNDE R THE INCOME 2
TAX CHECKOFF ESTABLI SHED UNDER § 2–118 OF THE TAX – GENERAL ARTICLE; 3
(2) MONEY APPROPRIATED I N THE STATE BUDGET TO THE FUND; 4
(3) INTEREST EARNINGS ; AND 5
(4) ANY OTHER MONEY FROM ANY OTHER SOURCE ACC EPTED FOR 6
THE BENEFIT OF THE FUND. 7
(G) (1) MONEY IN THE FUND MAY BE USED ONLY FOR THE COSTS O F: 8
(I) CARE, PRESERVATION , MAINTENANCE , AND RESTORATION 9
OF ABANDONED CEMETER IES; 10
(II) ADMINISTERING THE FUND THROUGH DISTRIBU TION TO AN 11
ADMINISTRATIVE COST ACCOUNT IN THE DEPARTMENT ; AND 12
(III) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , 13
PROMOTING DONATIONS TO THE FUND THROUGH DISTRIBU TION TO A PROMOTION 14
COST ACCOUNT IN THE DEPARTMENT . 15
(2) NOT MORE THAN 5% OF THE NET PROCEEDS OF THE FUND MAY 16
BE USED UNDER PARAGR APH (1)(III) OF THIS SUBSECTION . 17
(H) (1) THE STATE TREASURER SHALL INVEST THE MON EY OF THE FUND 18
IN THE SAME MANNER A S OTHER STATE MONEY MAY BE IN VESTED. 19
(2) ANY INTEREST EARNINGS OF THE FUND SHALL BE CREDITE D TO 20
THE FUND. 21
(I) EXPENDITURES FROM THE FUND MAY BE MADE ONLY IN ACCORDANCE 22
WITH THE STATE BUDGET . 23
(J) MONEY EXPENDED FROM T HE FUND FOR THE PRESERVA TION, CARE, 24
AND MAINTENANCE OF A BANDONED CEMETERIES IS SUPPLEMENTAL TO A ND IS NOT 25
INTENDED TO TAKE THE PLACE OF FUNDING THA T OTHERWISE WOULD BE 26
APPROPRIATED FOR THE OFFICE OF CEMETERY OVERSIGHT. 27
4 SENATE BILL 647
(K) ON OR BEFORE SEPTEMBER 30 EACH YEAR, THE SECRETARY SHALL 1
SUBMIT A REPORT TO T HE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF 2
THE STATE GOVERNMENT ARTICLE, ON THE ADMINISTRATIO N OF THE FUND. 3
(L) THE REPORT REQUIRED U NDER SUBSECTION (K) OF THIS SECTION 4
SHALL INCLUDE: 5
(1) THE GROSS AMOUNT OF DONATIONS TO THE FUND; 6
(2) THE COSTS OF ADMINIS TRATION BY THE COMPTROLLER OF THE 7
INCOME TAX CHECKOFF SYSTEM; 8
(3) A DESCRIPTION OF PRO MOTIONAL EFFORTS UND ERTAKEN WITH 9
MONEY FROM THE FUND; AND 10
(4) A DETAILED ACC OUNTING OF THE USE O F THE FUND. 11
Article – State Finance and Procurement 12
6–226. 13
(a) (2) (i) Notwithstanding any other provision of law, and unless 14
inconsistent with a federal law, grant agreement, or other federal requirement or with the 15
terms of a gift or settlement agreement, net interest on all State money allocated by the 16
State Treasurer under this section to special funds or accounts, and otherwise entitled to 17
receive interest earnings, as accounted for by the Comptroller, shall accrue to the General 18
Fund of the State. 19
(ii) The provisions of subparagraph (i) of this paragraph do not apply 20
to the following funds: 21
189. the Teacher Retention and Development Fund; [and] 22
190. the Protecting Against Hate Crimes Grant Fund; AND 23
191. THE ABANDONED CEMETERIES FUND. 24
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 25
as follows: 26
Article – Tax – General 27
2–118. 28
SENATE BILL 647 5
(A) (1) THE COMPTROLLER SHALL INC LUDE ON THE INDIVIDU AL 1
INCOME TAX RETURN FO RM A CHECKOFF DESIGN ATED AS THE “ABANDONED 2
CEMETERIES FUND”. 3
(2) THE CHECKOFF SHALL ST ATE THAT: 4
(I) THE INDIVIDUAL , OR EACH SPOUSE IN TH E CASE OF A JOINT 5
RETURN, MAY CONTRIBUTE TO TH E ABANDONED CEMETERIES FUND THE AMOUNT 6
DESIGNATED BY THE IN DIVIDUAL; AND 7
(II) 1. THE INDIVIDUAL SH ALL DEDUCT THE AMOUN T OF THE 8
CONTRIBUTION FROM AN Y REFUND TO WHICH TH E INDIVIDUAL IS ENTI TLED; OR 9
2. IF THE INDIVIDUAL IS NOT ENTITLED TO A RE FUND, 10
THE INDIVIDUAL SHALL ADD THE AMOUNT OF TH E CONTRIBUTION TO TH E INCOME 11
TAX TO BE PAID WITH THE RETURN. 12
(3) THE COMPTROLLER SHALL INC LUDE, WITH THE INDIVIDUAL 13
INCOME TAX RETURN PA CKAGE, A DESCRIPTION OF THE PURPOSES FOR WHICH T HE 14
ABANDONED CEMETERIES FUND WAS ESTABLISHED AND THE PURPOSES FOR 15
WHICH THE FUND MAY BE USED . 16
(B) THE COMPTROLLER SHALL : 17
(1) COLLECT THE CHECKOFF CONTRIBUTIONS AND AC COUNT TO THE 18
STATE TREASURER FOR THE MON EY COLLECTED ; 19
(2) FROM THE CONTRIBUTIO NS COLLECTED , DISTRIBUTE THE 20
AMOUNT NECESSARY TO ADMINISTER THE CHECK OFF TO AN ADMINISTRA TIVE COST 21
ACCOUNT; AND 22
(3) AFTER THE DISTRIBUTION UNDER I TEM (2) OF THIS SUBSECTION , 23
DISTRIBUTE THE REMAI NDER OF THE MONEY CO LLECTED UNDER THIS S UBSECTION 24
TO THE ABANDONED CEMETERIES FUND ESTABLISHED UNDE R § 5–805 OF THE 25
BUSINESS REGULATION ARTICLE. 26
10–804. 27
(M) AN INDIVIDUAL MAY DES IGNATE A CONTRIBUTION TO TH E ABANDONED 28
CEMETERIES FUND ESTABLISHED UNDE R § 5–805 OF THE BUSINESS REGULATION 29
ARTICLE BY THE CHECKO FF ON THE RETURN . 30
6 SENATE BILL 647
SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall take 1
effect July 1, 2026, and shall be applicable to all taxable years beginning after December 2
31, 2025. 3
SECTION 4. AND BE IT FURTHER ENACTED, That, except as provided in Section 4
3 of this Act, this Act shall take effect October 1, 2024. 5