Abandoned and Neglected Cemeteries Fund - Establishment

HB 535 establishes the Abandoned and Neglected Cemeteries Fund to provide care, preservation, and restoration for cemeteries in Maryland that are abandoned (where the operating organization no longer exists and ownership is unclear) or neglected (with maintenance citations, deterioration, or vandalism). The bill creates a voluntary income tax checkoff option on state tax forms, allowing individuals to contribute directly to the fund, which will also receive state budget appropriations and interest earnings. The Maryland Department of Labor will administer the fund, with money used exclusively for cemetery maintenance and restoration - supplementing, not replacing, existing cemetery oversight funding. The fund is nonlapsing, meaning it carries over year to year, and must be reported to the legislature annually.