1 | 1 | | S.B. No. 662 |
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2 | 2 | | |
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3 | 3 | | |
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4 | 4 | | AN ACT |
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5 | 5 | | relating to the establishment and use of a mausoleum beneath |
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6 | 6 | | certain religious buildings. |
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7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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8 | 8 | | SECTION 1. Subsection (b), Section 711.008, Health and |
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9 | 9 | | Safety Code, is amended to read as follows: |
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10 | 10 | | (b) Subsection (a) does not apply to: |
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11 | 11 | | (1) a cemetery heretofore established and operating; |
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12 | 12 | | (2) the establishment and use of a columbarium by an |
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13 | 13 | | organized religious society or sect that is exempt from income |
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14 | 14 | | taxation under Section 501(a), Internal Revenue Code of 1986, by |
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15 | 15 | | being listed under Section 501(c)(3) of that code, as part of or |
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16 | 16 | | attached to the principal church building owned by the society or |
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17 | 17 | | sect; |
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18 | 18 | | (3) the establishment and use of a columbarium: |
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19 | 19 | | (A) in a municipality with a population of at |
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20 | 20 | | least 1.8 million; and |
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21 | 21 | | (B) by an organized religious society or sect, |
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22 | 22 | | that is exempt from income taxation under Section 501(a), Internal |
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23 | 23 | | Revenue Code of 1986, by being listed under Section 501(c)(3) of |
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24 | 24 | | that code, on land that: |
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25 | 25 | | (i) is owned by the society or sect; and |
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26 | 26 | | (ii) is part of the campus on which an |
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27 | 27 | | existing principal church building is located; [or] |
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28 | 28 | | (4) the establishment and use of a columbarium on the |
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29 | 29 | | campus of a private or independent institution of higher education, |
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30 | 30 | | as defined by Section 61.003, Education Code, that is wholly or |
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31 | 31 | | substantially controlled, managed, owned, or supported by or |
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32 | 32 | | otherwise affiliated with an organized religious society or sect |
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33 | 33 | | that is exempt from income taxation under Section 501(a), Internal |
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34 | 34 | | Revenue Code of 1986, by being listed under Section 501(c)(3) of |
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35 | 35 | | that code, if a place of worship is located on the campus; or |
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36 | 36 | | (5) the establishment and use of a mausoleum that is: |
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37 | 37 | | (A) constructed beneath the principal church |
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38 | 38 | | building owned by an organized religious society or sect that: |
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39 | 39 | | (i) is exempt from income taxation under |
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40 | 40 | | Section 501(a), Internal Revenue Code of 1986, by being listed |
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41 | 41 | | under Section 501(c)(3) of that code; and |
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42 | 42 | | (ii) has recognized religious traditions |
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43 | 43 | | and practices of interring the remains of ordained clergy in or |
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44 | 44 | | below the principal church building; and |
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45 | 45 | | (B) used only for the interment of the remains of |
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46 | 46 | | ordained clergy of that organized religious society or sect. |
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47 | 47 | | SECTION 2. This Act takes effect September 1, 2009. |
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48 | 48 | | ______________________________ ______________________________ |
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49 | 49 | | President of the Senate Speaker of the House |
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50 | 50 | | I hereby certify that S.B. No. 662 passed the Senate on |
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51 | 51 | | March 19, 2009, by the following vote: Yeas 31, Nays 0. |
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52 | 52 | | ______________________________ |
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53 | 53 | | Secretary of the Senate |
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54 | 54 | | I hereby certify that S.B. No. 662 passed the House on |
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55 | 55 | | May 26, 2009, by the following vote: Yeas 144, Nays 0, one present |
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56 | 56 | | not voting. |
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57 | 57 | | ______________________________ |
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58 | 58 | | Chief Clerk of the House |
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59 | 59 | | Approved: |
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60 | 60 | | ______________________________ |
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61 | 61 | | Date |
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62 | 62 | | ______________________________ |
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63 | 63 | | Governor |
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