Texas 2009 - 81st Regular

Texas Senate Bill SB662 Compare Versions

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11 S.B. No. 662
22
33
44 AN ACT
55 relating to the establishment and use of a mausoleum beneath
66 certain religious buildings.
77 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
88 SECTION 1. Subsection (b), Section 711.008, Health and
99 Safety Code, is amended to read as follows:
1010 (b) Subsection (a) does not apply to:
1111 (1) a cemetery heretofore established and operating;
1212 (2) the establishment and use of a columbarium by an
1313 organized religious society or sect that is exempt from income
1414 taxation under Section 501(a), Internal Revenue Code of 1986, by
1515 being listed under Section 501(c)(3) of that code, as part of or
1616 attached to the principal church building owned by the society or
1717 sect;
1818 (3) the establishment and use of a columbarium:
1919 (A) in a municipality with a population of at
2020 least 1.8 million; and
2121 (B) by an organized religious society or sect,
2222 that is exempt from income taxation under Section 501(a), Internal
2323 Revenue Code of 1986, by being listed under Section 501(c)(3) of
2424 that code, on land that:
2525 (i) is owned by the society or sect; and
2626 (ii) is part of the campus on which an
2727 existing principal church building is located; [or]
2828 (4) the establishment and use of a columbarium on the
2929 campus of a private or independent institution of higher education,
3030 as defined by Section 61.003, Education Code, that is wholly or
3131 substantially controlled, managed, owned, or supported by or
3232 otherwise affiliated with an organized religious society or sect
3333 that is exempt from income taxation under Section 501(a), Internal
3434 Revenue Code of 1986, by being listed under Section 501(c)(3) of
3535 that code, if a place of worship is located on the campus; or
3636 (5) the establishment and use of a mausoleum that is:
3737 (A) constructed beneath the principal church
3838 building owned by an organized religious society or sect that:
3939 (i) is exempt from income taxation under
4040 Section 501(a), Internal Revenue Code of 1986, by being listed
4141 under Section 501(c)(3) of that code; and
4242 (ii) has recognized religious traditions
4343 and practices of interring the remains of ordained clergy in or
4444 below the principal church building; and
4545 (B) used only for the interment of the remains of
4646 ordained clergy of that organized religious society or sect.
4747 SECTION 2. This Act takes effect September 1, 2009.
4848 ______________________________ ______________________________
4949 President of the Senate Speaker of the House
5050 I hereby certify that S.B. No. 662 passed the Senate on
5151 March 19, 2009, by the following vote: Yeas 31, Nays 0.
5252 ______________________________
5353 Secretary of the Senate
5454 I hereby certify that S.B. No. 662 passed the House on
5555 May 26, 2009, by the following vote: Yeas 144, Nays 0, one present
5656 not voting.
5757 ______________________________
5858 Chief Clerk of the House
5959 Approved:
6060 ______________________________
6161 Date
6262 ______________________________
6363 Governor