S.B. No. 662
AN ACT
relating to the establishment and use of a mausoleum beneath
certain religious buildings.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsection (b), Section 711.008, Health and
Safety Code, is amended to read as follows:
(b) Subsection (a) does not apply to:
(1) a cemetery heretofore established and operating;
(2) the establishment and use of a columbarium by an
organized religious society or sect that is exempt from income
taxation under Section 501(a), Internal Revenue Code of 1986, by
being listed under Section 501(c)(3) of that code, as part of or
attached to the principal church building owned by the society or
sect;
(3) the establishment and use of a columbarium:
(A) in a municipality with a population of at
least 1.8 million; and
(B) by an organized religious society or sect,
that is exempt from income taxation under Section 501(a), Internal
Revenue Code of 1986, by being listed under Section 501(c)(3) of
that code, on land that:
(i) is owned by the society or sect; and
(ii) is part of the campus on which an
existing principal church building is located; [or]
(4) the establishment and use of a columbarium on the
campus of a private or independent institution of higher education,
as defined by Section 61.003, Education Code, that is wholly or
substantially controlled, managed, owned, or supported by or
otherwise affiliated with an organized religious society or sect
that is exempt from income taxation under Section 501(a), Internal
Revenue Code of 1986, by being listed under Section 501(c)(3) of
that code, if a place of worship is located on the campus; or
(5) the establishment and use of a mausoleum that is:
(A) constructed beneath the principal church
building owned by an organized religious society or sect that:
(i) is exempt from income taxation under
Section 501(a), Internal Revenue Code of 1986, by being listed
under Section 501(c)(3) of that code; and
(ii) has recognized religious traditions
and practices of interring the remains of ordained clergy in or
below the principal church building; and
(B) used only for the interment of the remains of
ordained clergy of that organized religious society or sect.
SECTION 2. This Act takes effect September 1, 2009.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 662 passed the Senate on
March 19, 2009, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 662 passed the House on
May 26, 2009, by the following vote: Yeas 144, Nays 0, one present
not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor