IndianaSB 520First Regular Session 124th General Assembly (2025)Senate

Perpetual care fund deposits for columbariums.

Sponsored By: Justin Busch (Republican)

Signed by Governor

Summary

Exempts certain veteran focused nonprofit cemeteries from certain deposit and trustee requirements with respect to a perpetual care fund.

veterans affairs and the militarythe houseveterans affairs and public safety

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Cemetery care deposits and veterans’ nonprofit exemption

Effective upon passage, the law sets cemetery care-fund rules and an exemption for certain facilities that hold cremated remains. Newly organized cemeteries and those whose first burial occurred after June 30, 1997, must deposit $100,000 in cash. This deposit must come before selling a burial lot or right, or before the first burial, entombment, or inurnment. Owners must name a financial institution as trustee and obtain its sworn statement confirming trusteeship and the deposit. They must display that statement at their main office, make it available for review, and record it with the county. After the cemetery deposits $200,000 and provides proof, the trustee must return the initial $100,000 to the cemetery. The exemption covers columbariums and community columbariums installed before January 1, 2026, owned by veterans-focused, tax-exempt 501(c)(3) nonprofits. These facilities avoid the $100,000 deposit requirement. For each niche transfer, they put 10% of the retail sale amount into the care fund and 90% into an irrevocable trust for grounds and facility maintenance.

Sponsors & Cosponsors

Sponsor

  • Justin Busch

    Republican • Senate

Cosponsors

  • Chris Judy

    Republican • House

  • David Abbott

    Republican • House

  • J.D. Ford

    Democratic • Senate

  • James Tomes

    Republican • Senate

  • Martin Carbaugh

    Republican • House

  • Renee Pack

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 189 • No: 0

Senate vote • 4/3/2025

Senate concurred with House amendments

Yes: 48 • No: 0

House vote • 3/27/2025

Third reading: passed

Yes: 92 • No: 0

Senate vote • 1/28/2025

Third reading: passed

Yes: 49 • No: 0

Actions Timeline

  1. Public Law 82

    4/16/2025Senate
  2. Signed by the Governor

    4/16/2025Senate
  3. Signed by the President of the Senate

    4/9/2025Senate
  4. Signed by the Speaker

    4/8/2025House
  5. Signed by the President Pro Tempore

    4/8/2025Senate
  6. Senate concurred with House amendments; Roll Call 338: yeas 48, nays 0

    4/3/2025Senate
  7. Motion to concur filed

    4/1/2025Senate
  8. Returned to the Senate with amendments

    3/28/2025House
  9. Third reading: passed; Roll Call 322: yeas 92, nays 0

    3/27/2025House
  10. Representatives Judy and Pack R added as cosponsors

    3/27/2025House
  11. Second reading: amended, ordered engrossed

    3/25/2025House
  12. Amendment #1 (Carbaugh) prevailed; voice vote

    3/25/2025House
  13. Representative Abbott added as cosponsor

    3/17/2025House
  14. Committee report: do pass, adopted

    3/13/2025House
  15. First reading: referred to Committee on Veterans Affairs and Public Safety

    3/3/2025House
  16. Referred to the House

    1/29/2025Senate
  17. Third reading: passed; Roll Call 37: yeas 49, nays 0

    1/28/2025Senate
  18. House sponsor: Representative Carbaugh

    1/28/2025Senate
  19. Second reading: ordered engrossed

    1/27/2025Senate
  20. Senator Ford J.D. added as coauthor

    1/23/2025Senate
  21. Senator Tomes added as second author

    1/23/2025Senate
  22. Committee report: do pass, adopted

    1/21/2025Senate
  23. First reading: referred to Committee on Veterans Affairs and The Military

    1/16/2025Senate
  24. Authored by Senator Busch

    1/16/2025Senate

Bill Text

  • Engrossed Senate Bill (S)

  • Enrolled Senate Bill (S)

  • Introduced Senate Bill (S)

  • Senate Bill (H)

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