The bill requires licensed long-term skilled nursing care providers to establish a permanent morgue for the storage of deceased residents, along with supplemental emergency morgue space to be utilized during public emergencies. It defines essential terms such as "permanent morgue," "emergency morgue space," and "long-term cold storage plan," and mandates that nursing homes develop and implement a comprehensive plan for the humane and safe handling of deceased individuals. The facilities must comply with specific safety standards, ensuring that morgue areas are refrigerated, secure, and discreetly located away from public view.

Furthermore, the bill stipulates that nursing homes must activate their emergency morgue space within 72 hours of a public emergency declaration and maintain accurate records of the storage and transfer of deceased bodies for five years. It emphasizes the respectful treatment of deceased individuals, requiring timely transfers for autopsy or final disposition. The Commissioner of Health is granted the authority to adopt emergency regulations to enforce these requirements, conduct inspections, and impose penalties for non-compliance, which range from $1,000 for initial offenses to $5,000 for subsequent violations.