| 1 | 1 | | 86R13293 EAS-D |
|---|
| 2 | 2 | | By: Leach H.B. No. 3990 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to an exemption from cemetery location restrictions for a |
|---|
| 8 | 8 | | funeral establishment licensed in this state. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 711.008(b), Health and Safety Code, is |
|---|
| 11 | 11 | | amended to read as follows: |
|---|
| 12 | 12 | | (b) Subsection (a) does not apply to: |
|---|
| 13 | 13 | | (1) a cemetery heretofore established and operating; |
|---|
| 14 | 14 | | (2) the establishment and use of a columbarium by an |
|---|
| 15 | 15 | | organized religious society or sect that is exempt from income |
|---|
| 16 | 16 | | taxation under Section 501(a), Internal Revenue Code of 1986, by |
|---|
| 17 | 17 | | being listed under Section 501(c)(3) of that code, as part of or |
|---|
| 18 | 18 | | attached to the principal church building owned by the society or |
|---|
| 19 | 19 | | sect; |
|---|
| 20 | 20 | | (3) the establishment and use of a columbarium by an |
|---|
| 21 | 21 | | organized religious society or sect that is exempt from income |
|---|
| 22 | 22 | | taxation under Section 501(a), Internal Revenue Code of 1986, by |
|---|
| 23 | 23 | | being listed under Section 501(c)(3) of that code, on land that: |
|---|
| 24 | 24 | | (A) is owned by the society or sect; and |
|---|
| 25 | 25 | | (B) is part of the campus on which an existing |
|---|
| 26 | 26 | | principal church building is located; |
|---|
| 27 | 27 | | (4) the establishment and use of a columbarium on the |
|---|
| 28 | 28 | | campus of a private or independent institution of higher education, |
|---|
| 29 | 29 | | as defined by Section 61.003, Education Code, that is wholly or |
|---|
| 30 | 30 | | substantially controlled, managed, owned, or supported by or |
|---|
| 31 | 31 | | otherwise affiliated with an organized religious society or sect |
|---|
| 32 | 32 | | that is exempt from income taxation under Section 501(a), Internal |
|---|
| 33 | 33 | | Revenue Code of 1986, by being listed under Section 501(c)(3) of |
|---|
| 34 | 34 | | that code, if a place of worship is located on the campus; |
|---|
| 35 | 35 | | (5) the establishment and use of a mausoleum that is: |
|---|
| 36 | 36 | | (A) constructed beneath the principal church |
|---|
| 37 | 37 | | building owned by an organized religious society or sect that: |
|---|
| 38 | 38 | | (i) is exempt from income taxation under |
|---|
| 39 | 39 | | Section 501(a), Internal Revenue Code of 1986, by being listed |
|---|
| 40 | 40 | | under Section 501(c)(3) of that code; and |
|---|
| 41 | 41 | | (ii) has recognized religious traditions |
|---|
| 42 | 42 | | and practices of interring the remains of ordained clergy in or |
|---|
| 43 | 43 | | below the principal church building; and |
|---|
| 44 | 44 | | (B) used only for the interment of the remains of |
|---|
| 45 | 45 | | ordained clergy of that organized religious society or sect; |
|---|
| 46 | 46 | | (6) the establishment and operation, if authorized in |
|---|
| 47 | 47 | | accordance with Subsection (h), of a perpetual care cemetery by an |
|---|
| 48 | 48 | | organized religious society or sect that: |
|---|
| 49 | 49 | | (A) is exempt from income taxation under Section |
|---|
| 50 | 50 | | 501(a), Internal Revenue Code of 1986, by being listed under |
|---|
| 51 | 51 | | Section 501(c)(3) of that code; |
|---|
| 52 | 52 | | (B) has been in existence for at least five |
|---|
| 53 | 53 | | years; |
|---|
| 54 | 54 | | (C) has at least $500,000 in assets; and |
|---|
| 55 | 55 | | (D) establishes and operates the cemetery on land |
|---|
| 56 | 56 | | that: |
|---|
| 57 | 57 | | (i) is owned by the society or sect; |
|---|
| 58 | 58 | | (ii) together with any other land owned by |
|---|
| 59 | 59 | | the society or sect and adjacent to the land on which the cemetery |
|---|
| 60 | 60 | | is located, is not less than 10 acres; and |
|---|
| 61 | 61 | | (iii) is in a municipality with a |
|---|
| 62 | 62 | | population of at least one million that is located predominantly in |
|---|
| 63 | 63 | | a county that has a total area of less than 1,000 square miles; [or] |
|---|
| 64 | 64 | | (7) the establishment and use of a private family |
|---|
| 65 | 65 | | cemetery by an organization that is exempt from income taxation |
|---|
| 66 | 66 | | under Section 501(a), Internal Revenue Code of 1986, by being |
|---|
| 67 | 67 | | listed under Section 501(c)(3) of that code, on land that is: |
|---|
| 68 | 68 | | (A) owned by the organization; and |
|---|
| 69 | 69 | | (B) located in a county: |
|---|
| 70 | 70 | | (i) with a population of more than 125,000; |
|---|
| 71 | 71 | | and |
|---|
| 72 | 72 | | (ii) that is adjacent to a county that has a |
|---|
| 73 | 73 | | population of more than 1.5 million and in which more than 75 |
|---|
| 74 | 74 | | percent of the population lives in a single municipality; or |
|---|
| 75 | 75 | | (8) a funeral establishment licensed under Chapter |
|---|
| 76 | 76 | | 651, Occupations Code. |
|---|
| 77 | 77 | | SECTION 2. This Act takes effect September 1, 2019. |
|---|