Establishes minimum dollar amount required in Maintenance and Preservation Funds of cemetery companies established before December 1, 1971.

This bill requires cemetery companies established before December 1, 1971, to maintain a minimum of $37,500 in their Maintenance and Preservation Fund. Currently, these older cemeteries must transfer all existing maintenance funds into the fund but lack a specified minimum balance. The bill mandates that any funds exceeding $37,500 must be used directly for cemetery maintenance and preservation. This change aligns the requirement for pre-1971 cemeteries with the existing $75,000 minimum for newer cemetery companies.