Cemetery perpetual care fund.

Provides that a cemetery: (1) consisting solely of a columbarium installed before January 1, 2025; (2) that is located on property consisting of at least 40 acres that is owned by a nonprofit organization with a focus on veterans that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and (3) that is located on property that was owned by the nonprofit organization before January 1, 2024; is not required to establish a perpetual care fund.