Funeral Rule Improvement Act of 2014 - Directs the Federal Trade Commission (FTC) to revise funeral industry regulations concerning funeral providers and services.
Revises the definition of "funeral provider" to: (1) include trusts (currently, only persons, partnerships, or corporations), and (2) apply to the sale of funeral or burial goods or services to the public (currently, such definition is limited to entities that sell both funeral goods and funeral services).
Excludes from such definition: (1) religious denominations, middle judicatories, houses of worship, or similar religious organizations; (2) states or political subdivisions; (3) cemeteries with 25 or fewer burials per year; and (4) certain non-profit cemetery companies and burial or cremation corporations exempt from taxation under the Internal Revenue Code.
Amends the definition of "funeral services" to define "funeral or burial services" as any services that are sold or offered for sale directly to the public for use in connection with: (1) the care and preparation of deceased human remains for burial, cremation, or other final disposition; or (2) the arrangement, supervision, or carrying out the funeral ceremony or final disposition of deceased human bodies.
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