Abandoned and Neglected Cemeteries Fund - Establishment

This bill creates a permanent Abandoned and Neglected Cemeteries Fund in Maryland to preserve and restore cemeteries that have been abandoned (where ownership is unclear or the operating organization no longer exists) or neglected (with multiple maintenance violations or severe disrepair). It establishes a voluntary income tax checkoff on state individual tax returns, allowing taxpayers to contribute directly to the fund. The fund, administered by the Maryland Department of Labor, will cover cemetery maintenance, restoration, and administrative costs, with contributions from tax checkoffs and state budget appropriations. Up to 5% of the fund may be used for promoting donations, and it is designed to supplement - rather than replace - existing cemetery oversight funding.