BILL NUMBER: S5838
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the religious corporations law, in relation to the sale
of monuments
 
PURPOSE:
To prohibit religious corporations from owning, managing, or controlling
a cemetery from selling monuments.
 
SUMMARY OF PROVISIONS:
Section 1: Amends the fourth undesignated paragraph and the closing
paragraph of section 7 of the religious corporations law by prohibiting
religious corporations from engaging in the sale of monuments and
prohibiting religious corporations from permitting their employees to
make their relationship with the corporation apparent if they are affil-
iated with the sale of monuments outside of their employment.
Section 2: Sets Effective Date
 
JUSTIFICATION:
This bill is essential to protect a vital industry in New York. The
monument industry in New York comprises roughly 400 small businesses
across the State. In most cases, each business is independently owned
and operated by families that have provided custom memorials for gener-
ations. Monument companies compete with one another to honor the loss of
loved ones, providing fair competition that benefits consumers who can
shop around for a reasonable price. All monument builders pay taxes to
the State of New York on their properties, equipment, office supplies,
payrolls, etc. These small businesses must also collect a use tax on
every monument they sell. Monument builders must consider the taxes
their company must pay when they set the price of their monuments to
ensure their companies remain profitable and continue employing their
workers.
For any small business to be successful, there needs to be a level play-
ing field in terms of competition in their product's market. Due to the
tax burdens inherent in operating a for-profit monument business in New
York, it is crucial to the,survival of this industry that they not be
forced to compete with tax-exempt cemeteries for the sale of memorials.
All cemeteries in New York are tax-exempt, allowing them to set their
prices without consideration for the same overhead costs as the taxpay-
ing monument industry. While a portion of these tax-exempt cemeteries
has been prohibited from selling monuments for more than 60 years,
others that currently sell monuments have an unfair competitive advan-
tage that has resulted in a loss of revenue for the tax-paying monument
industry. The industry estimates a loss of 20-30 percent of its market
share to tax-exempt cemeteries, resulting in a loss of roughly $10
million in tax revenue to the State. This bill is vital to ensure the
monument industry's continued presence in New York.
 
PRIOR LEGISLATIVE HISTORY:
Senate
2019: S4610, Passed Senate
2020: S4610, Referred to Corporations, Authorities, and Commissions
2021: S6514, Referred to Corporations, Authorities, and Commissions
2022: S6514, Referred to Corporations, Authorities, and Commissions
2023: S6806, Referred to Corporations, Authorities, and Commissions
2024: S6806, Referred to Corporations, Authorities, and Commissions
Assembly
2019: A7350, Referred to Corporation, Authorities, and Commissions
2020: A7350, Referred to Corporations, Authorities, and Commissions
2021: A6836, Referred to Corporations, Authorities, and Commissions
2022: A6836, Referred to Corporations, Authorities, and Commissions
2023: No Assembly Same-As
2024: No Assembly Same-As
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect on the thirtieth day after it shall have
become a law.