LEGISLATIVE FISCAL ESTIMATE
[First Reprint]
ASSEMBLY COMMITTEE SUBSTITUTE FOR
ASSEMBLY, No. 3940
STATE OF NEW JERSEY
221st LEGISLATURE
DATED: OCTOBER 15, 2024
SUMMARY
Synopsis: Modifies regulation of mortuary science and establishes oversight of
mortuary and embalming science.
Type of Impact: Annual State revenue and expenditure increases.
Agencies Affected: Department of Law and Public Safety.
Office of Legislative Services Estimate
Fiscal Impact
Annual State Expenditure Increase Indeterminate
Annual State Revenue Increase Indeterminate
 The Office of Legislative Services (OLS) estimates the establishment of a bifurcated licensure
for 1) mortuary and embalming science and 2) for mortuary science, both overseen by the
Board of Mortuary Science in the Division of Consumer Affairs, will increase annual State
expenditures and revenues by indeterminate amounts.
 The OLS notes that the bill will potentially increase the number of licenses regulated by the
Board of Mortuary Science, thereby increasing annual State expenditures and revenue
collections from the administration and collection of application fees and licensure fees.
Further, the OLS anticipates expenditures and revenues related to enforcement of the new
mortuary science license.
BILL DESCRIPTION
This bill amends current law to create a licensure for mortuary and embalming science and a
separate licensure for mortuary science. Both types of licenses would be overseen by the State
Board of Mortuary Science of New Jersey.
Office of Legislative Services Legislative Budget and Finance Office
State House Annex Phone (609) 847-3105
P.O. Box 068 Fax (609) 777-2442
Trenton, New Jersey 08625 www.njleg.state.nj.us
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Under the bill, a practitioner of mortuary and embalming science would provide services under
what is currently recognized as mortuary science. The bill provides that a practitioner of mortuary
science would solely provide funeral directing services. The education, including continuing
education, and examination requirements, as well as other provisions of the law, are modified to
incorporate this update to the mortuary science licensure to be regulated by the board. This also
includes updates to qualifications for licensure, including no longer requiring a person to be a
resident of New Jersey and lowering the age to eighteen to qualify. However, for a person to be
licensed as what is now known as a practitioner of mortuary and embalming science, the
requirement remains that this class of licensure still be proficient in both funeral directing and
embalming.
The funeral directing industry is regulated, in large part, by the Mortuary Science Act. Prior
to the enactment of that law, the licensing board was directed to issue three separate licenses: one
for embalming, one for funeral directing, and a third for both embalming and funeral directing.
However, the Mortuary Science Act consolidated the three licenses into one, issuing thereafter a
license for a practitioner of mortuary science, who were to be proficient in both embalming and
funeral directing. This bill expands the one license into two pathways.
FISCAL ANALYSIS
EXECUTIVE BRANCH
None received.
OFFICE OF LEGISLATIVE SERVICES
The OLS estimates the establishment of a bifurcated licensure for 1) mortuary and embalming
science and 2) for mortuary science overseen by the Board of Mortuary Science in the Division of
Consumer Affairs will increase annual State expenditures and revenues by indeterminate amounts.
The OLS notes that the bill will potentially increase the number of licenses regulated by the Board
of Mortuary Science thereby increasing annual State expenditures and revenue collections from
the administration and collection of application fees and licensure fees. Removal of the specific
dollar amounts for the cost of sitting for an initial examination and any re-examination may also
increase annual State revenue collections as it allows the board to establish through rules and
regulations the costs of the examinations and re-examinations, which may result in an increase in
the fee and associated State revenues.
According to testimony provided during the May 13, 2024, New Jersey Assembly Regulatory
Professions committee, the bill maintains the current licensure of mortuary and embalming science
and adds a separate licensure pathway for mortuary science, eliminating the embalming
requirements. It was indicated during the hearing that this bifurcation of the licenses may increase
the number of individuals who seek licensure who are currently not interested, for personal or
religious reasons, in the embalming processes of funeral directing.
State Expenditure Impacts: The OLS expects the establishment of the licensure pathway for
mortuary science to result in additional license applications and renewals, thereby increasing
administrative and enforcement expenditures to the Division of Consumer Affairs. The OLS,
however, has no information on the number of individuals that will apply for the new practitioner
of mortuary science license or the marginal regulatory cost per applicant, given that the cost will
depend on operating decisions by the board.
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State Revenue Impacts: The new practitioner of mortuary science license and potential
increases in the costs of initial examinations and any re-examinations are anticipated to generate
additional revenue from the licenses and renewals. The number of individuals who would apply
for the new license is unknown. Currently, the board has discretion in the setting of license fees,
fines, and penalties. In the absence of information on these amounts, the OLS cannot project the
magnitude of the associated annual State revenue gain.
Mortuary Science Background: According to the FY 2025 Governor’s Budget, in FY 2023
there were 2,335 mortuary science licenses in force in New Jersey and 2,396 mortuary science
licenses in force in FY 2022. The current practitioner application fee is $50 and the initial license
and biennial renewal are $350.
The bill indicates that for religious, cultural, environmental, and philosophical reasons, an
increasing number of funerals center around disposition without embalming. This bill, by allowing
funeral services not involving embalming to be provided by persons licensed by the board who are
not embalmers, would facilitate the response by the funeral service industry to New Jersey’s
diverse population and to societal changes.
Section: Law and Public Safety
Analyst: Kristin Brunner Santos
Lead Fiscal Analyst
Approved: Thomas Koenig
Legislative Budget and Finance Officer
This legislative fiscal estimate has been produced by the Office of Legislative Services due to the
failure of the Executive Branch to respond to our request for a fiscal note.
This fiscal estimate has been prepared pursuant to P.L.1980, c.67 (C.52:13B-6 et seq.).


Statutes affected:
Introduced: 45:7-34, 45:7-35, 45:7-38, 45:7-41, 45:7-43, 45:7-47, 45:7-48, 45:7-49, 45:7-49.1, 45:7-50, 45:7-59, 45:7-61, 45:7-65, 45:7-65.2, 45:7-65.3, 45:7-65.4, 45:7-72.1, 45:7-72.2, 45:7-73, 45:7-73.1