SB 520: Perpetual care fund deposits for columbariums. - Indiana

Enrolled Senate Bill (S) → Senate Bill (H) · 5 edits

MODERATE

This bill was converted from an enrolled Senate Act to a Senate Bill, indicating it is still in the legislative process and not yet law. The substantive policy content remains largely the same, establishing perpetual care fund requirements for cemeteries and columbariums, with specific exemptions for veteran-focused nonprofit organizations.

Scope change

The bill's scope remains unchanged; it continues to regulate perpetual care fund deposits for cemeteries and columbariums in Indiana.

TECHNICAL

The bill format changed from 'Senate Enrolled Act No. 520' to 'Senate Bill No. 520', reflecting its status as a bill under consideration rather than an enacted law.

The bill's effective date was changed from 'upon passage' to 'July 1, 2025'.

The bill's citation was updated from IC 23-14-48-5 to IC 23-14-48-3, Section 3, indicating a change in the specific Indiana Code section being amended.

A committee report was added showing the bill was favorably reported by the Committee on Veterans Affairs and The Military with a vote of 8 yeas and 0 nays.

ELIGIBILITY

The exemption criteria for veteran-focused nonprofit columbariums was modified: the requirement to deposit 10% of retail sale amounts into the perpetual care fund was removed, replaced with a requirement that these organizations must not charge any retail sale amount for niche transfers.

Engrossed Senate Bill (S) → Enrolled Senate Bill (S) · 3 edits · Apr 16, 2025

MINOR

This bill was converted from an Engrossed Senate Bill to an Enrolled Senate Bill, indicating it has passed both legislative chambers and is ready for the Governor's signature. The substantive policy content remains unchanged, with the main difference being the addition of official signatures from Senate and House leadership and the Governor, along with committee concurrence notations.

Scope change

No change to the bill's scope or applicability; only procedural status changed from draft to final enrolled version.

TECHNICAL

Removed draft markings, committee report text, and internal legislative tracking information that were present in the Engrossed version.

Added official signatures from Senate leadership (President, President Pro Tempore, Speaker), House leadership, and Governor, along with concurrence notations from both chambers.

Changed document title from 'ENGROSSED SENATE BILL No. 520' to 'SENATE ENROLLED ACT No. 520' to reflect final passage status.

Introduced Senate Bill (S) → Engrossed Senate Bill (S) · 6 edits · Jan 28, 2025

MODERATE

This bill was amended to exempt certain veteran-focused nonprofit columbariums from strict perpetual care fund deposit requirements, changing the funding structure from a flat $30 per niche to a percentage-based split between a state fund and an irrevocable trust. The effective date was also changed from July 1, 2025 to upon passage, and emergency provisions were added to accelerate implementation.

Scope change

The bill now specifically exempts nonprofit veteran-focused columbariums installed before January 1, 2026, from the standard deposit requirements that apply to other cemeteries.

ELIGIBILITY

Added an exemption for nonprofit organizations focused on veterans that operate columbariums, provided they meet specific criteria including 501(c)(3) status and a no-charge policy for niche transfers.

FISCAL

Changed the deposit requirement for exempt veteran columbariums from a flat $30 per niche to a 10% deposit into the perpetual care fund and 90% into an irrevocable trust for grounds maintenance.

TIMELINE

Changed the effective date from July 1, 2025 to upon passage of the bill.

REQUIREMENT

Added a requirement that exempt veteran columbariums must deposit 10% of each niche transfer into the state perpetual care fund and 90% into an irrevocable trust.

ENFORCEMENT

Added an emergency provision to allow the bill to take effect immediately upon passage rather than waiting for a future date.

TECHNICAL

Updated the affected code citation from IC 23-14-48 to IC 23-14 and changed the section reference from 48-3 to 48-5.

Perpetual care fund deposits for columbariums.

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