Texas 2017 - 85th Regular

Texas Senate Bill SB1345 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Watson, et al. S.B. No. 1345
2		-	(Darby)
	1	+	S.B. No. 1345
3	2
4	3
5		-	A BILL TO BE ENTITLED
6	4		AN ACT
7	5		relating to the exemption from ad valorem taxation of property
8	6		owned by a charitable organization and used to provide tax return
9	7		preparation and other financial services without regard to the
10	8		beneficiaries' ability to pay.
11	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	10		SECTION 1. Section 11.18(d), Tax Code, is amended to read as
13	11		follows:
14	12		(d) A charitable organization must be organized exclusively
15	13		to perform religious, charitable, scientific, literary, or
16	14		educational purposes and, except as permitted by Subsections (h)
17	15		and (l), engage exclusively in performing one or more of the
18	16		following charitable functions:
19	17		(1) providing medical care without regard to the
20	18		beneficiaries' ability to pay, which in the case of a nonprofit
21	19		hospital or hospital system means providing charity care and
22	20		community benefits in accordance with Section 11.1801;
23	21		(2) providing support or relief to orphans,
24	22		delinquent, dependent, or handicapped children in need of
25	23		residential care, abused or battered spouses or children in need of
26	24		temporary shelter, the impoverished, or victims of natural disaster
27	25		without regard to the beneficiaries' ability to pay;
28	26		(3) providing support without regard to the
29	27		beneficiaries' ability to pay to:
30	28		(A) elderly persons, including the provision of:
31	29		(i) recreational or social activities; and
32	30		(ii) facilities designed to address the
33	31		special needs of elderly persons; or
34	32		(B) the handicapped, including training and
35	33		employment:
36	34		(i) in the production of commodities; or
37	35		(ii) in the provision of services under 41
38	36		U.S.C. Sections 8501-8506 [46-48c];
39	37		(4) preserving a historical landmark or site;
40	38		(5) promoting or operating a museum, zoo, library,
41	39		theater of the dramatic or performing arts, or symphony orchestra
42	40		or choir;
43	41		(6) promoting or providing humane treatment of
44	42		animals;
45	43		(7) acquiring, storing, transporting, selling, or
46	44		distributing water for public use;
47	45		(8) answering fire alarms and extinguishing fires with
48	46		no compensation or only nominal compensation to the members of the
49	47		organization;
50	48		(9) promoting the athletic development of boys or
51	49		girls under the age of 18 years;
52	50		(10) preserving or conserving wildlife;
53	51		(11) promoting educational development through loans
54	52		or scholarships to students;
55	53		(12) providing halfway house services pursuant to a
56	54		certification as a halfway house by the parole division of the Texas
57	55		Department of Criminal Justice;
58	56		(13) providing permanent housing and related social,
59	57		health care, and educational facilities for persons who are 62
60	58		years of age or older without regard to the residents' ability to
61	59		pay;
62	60		(14) promoting or operating an art gallery, museum, or
63	61		collection, in a permanent location or on tour, that is open to the
64	62		public;
65	63		(15) providing for the organized solicitation and
66	64		collection for distributions through gifts, grants, and agreements
67	65		to nonprofit charitable, education, religious, and youth
68	66		organizations that provide direct human, health, and welfare
69	67		services;
70	68		(16) performing biomedical or scientific research or
71	69		biomedical or scientific education for the benefit of the public;
72	70		(17) operating a television station that produces or
73	71		broadcasts educational, cultural, or other public interest
74	72		programming and that receives grants from the Corporation for
75	73		Public Broadcasting under 47 U.S.C. Section 396, as amended;
76	74		(18) providing housing for low-income and
77	75		moderate-income families, for unmarried individuals 62 years of age
78	76		or older, for handicapped individuals, and for families displaced
79	77		by urban renewal, through the use of trust assets that are
80	78		irrevocably and, pursuant to a contract entered into before
81	79		December 31, 1972, contractually dedicated on the sale or
82	80		disposition of the housing to a charitable organization that
83	81		performs charitable functions described by Subdivision (9);
84	82		(19) providing housing and related services to persons
85	83		who are 62 years of age or older in a retirement community, if the
86	84		retirement community provides independent living services,
87	85		assisted living services, and nursing services to its residents on
88	86		a single campus:
89	87		(A) without regard to the residents' ability to
90	88		pay; or
91	89		(B) in which at least four percent of the
92	90		retirement community's combined net resident revenue is provided in
93	91		charitable care to its residents;
94	92		(20) providing housing on a cooperative basis to
95	93		students of an institution of higher education if:
96	94		(A) the organization is exempt from federal
97	95		income taxation under Section 501(a), Internal Revenue Code of
98	96		1986, as amended, by being listed as an exempt entity under Section
99	97		501(c)(3) of that code;
100	98		(B) membership in the organization is open to all
101	99		students enrolled in the institution and is not limited to those
102	100		chosen by current members of the organization;
103	101		(C) the organization is governed by its members;
104	102		and
105	103		(D) the members of the organization share the
106	104		responsibility for managing the housing;
107	105		(21) acquiring, holding, and transferring unimproved
108	106		real property under an urban land bank demonstration program
109	107		established under Chapter 379C, Local Government Code, as or on
110	108		behalf of a land bank;
111	109		(22) acquiring, holding, and transferring unimproved
112	110		real property under an urban land bank program established under
113	111		Chapter 379E, Local Government Code, as or on behalf of a land bank;
114	112		(23) providing housing and related services to
115	113		individuals who:
116	114		(A) are unaccompanied and homeless and have a
117	115		disabling condition; and
118	116		(B) have been continuously homeless for a year or
119	117		more or have had at least four episodes of homelessness in the
120	118		preceding three years; [or]
121	119		(24) operating a radio station that broadcasts
122	120		educational, cultural, or other public interest programming,
123	121		including classical music, and that in the preceding five years has
124	122		received or been selected to receive one or more grants from the
125	123		Corporation for Public Broadcasting under 47 U.S.C. Section 396, as
126	124		amended; or
127	125		(25) providing, without regard to the beneficiaries'
128	126		ability to pay, tax return preparation services and assistance with
129	127		other financial matters.
130	128		SECTION 2. This Act applies only to an ad valorem tax year
131	129		that begins on or after the effective date of this Act.
132	130		SECTION 3. This Act takes effect January 1, 2018.
	131	+	______________________________ ______________________________
	132	+	President of the Senate Speaker of the House
	133	+	I hereby certify that S.B. No. 1345 passed the Senate on
	134	+	April 18, 2017, by the following vote: Yeas 30, Nays 1.
	135	+	______________________________
	136	+	Secretary of the Senate
	137	+	I hereby certify that S.B. No. 1345 passed the House on
	138	+	May 24, 2017, by the following vote: Yeas 146, Nays 0, two
	139	+	present not voting.
	140	+	______________________________
	141	+	Chief Clerk of the House
	142	+	Approved:
	143	+	______________________________
	144	+	Date
	145	+	______________________________
	146	+	Governor