| 3 | 5 | | |
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| 4 | 6 | | |
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| 5 | 7 | | A BILL TO BE ENTITLED |
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| 6 | 8 | | AN ACT |
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| 7 | 9 | | relating to an exemption from cemetery location restrictions for a |
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| 8 | 10 | | funeral establishment licensed in this state. |
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| 9 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 12 | | SECTION 1. Section 711.008(b), Health and Safety Code, is |
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| 11 | 13 | | amended to read as follows: |
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| 12 | 14 | | (b) Subsection (a) does not apply to: |
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| 13 | 15 | | (1) a cemetery heretofore established and operating; |
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| 14 | 16 | | (2) the establishment and use of a columbarium by an |
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| 15 | 17 | | organized religious society or sect that is exempt from income |
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| 16 | 18 | | taxation under Section 501(a), Internal Revenue Code of 1986, by |
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| 17 | 19 | | being listed under Section 501(c)(3) of that code, as part of or |
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| 18 | 20 | | attached to the principal church building owned by the society or |
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| 19 | 21 | | sect; |
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| 20 | 22 | | (3) the establishment and use of a columbarium by an |
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| 21 | 23 | | organized religious society or sect that is exempt from income |
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| 22 | 24 | | taxation under Section 501(a), Internal Revenue Code of 1986, by |
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| 23 | 25 | | being listed under Section 501(c)(3) of that code, on land that: |
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| 24 | 26 | | (A) is owned by the society or sect; and |
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| 25 | 27 | | (B) is part of the campus on which an existing |
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| 26 | 28 | | principal church building is located; |
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| 27 | 29 | | (4) the establishment and use of a columbarium on the |
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| 28 | 30 | | campus of a private or independent institution of higher education, |
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| 29 | 31 | | as defined by Section 61.003, Education Code, that is wholly or |
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| 30 | 32 | | substantially controlled, managed, owned, or supported by or |
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| 31 | 33 | | otherwise affiliated with an organized religious society or sect |
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| 32 | 34 | | that is exempt from income taxation under Section 501(a), Internal |
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| 33 | 35 | | Revenue Code of 1986, by being listed under Section 501(c)(3) of |
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| 34 | 36 | | that code, if a place of worship is located on the campus; |
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| 35 | 37 | | (5) the establishment and use of a mausoleum that is: |
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| 36 | 38 | | (A) constructed beneath the principal church |
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| 37 | 39 | | building owned by an organized religious society or sect that: |
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| 38 | 40 | | (i) is exempt from income taxation under |
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| 39 | 41 | | Section 501(a), Internal Revenue Code of 1986, by being listed |
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| 40 | 42 | | under Section 501(c)(3) of that code; and |
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| 41 | 43 | | (ii) has recognized religious traditions |
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| 42 | 44 | | and practices of interring the remains of ordained clergy in or |
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| 43 | 45 | | below the principal church building; and |
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| 44 | 46 | | (B) used only for the interment of the remains of |
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| 45 | 47 | | ordained clergy of that organized religious society or sect; |
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| 46 | 48 | | (6) the establishment and operation, if authorized in |
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| 47 | 49 | | accordance with Subsection (h), of a perpetual care cemetery by an |
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| 48 | 50 | | organized religious society or sect that: |
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| 49 | 51 | | (A) is exempt from income taxation under Section |
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| 50 | 52 | | 501(a), Internal Revenue Code of 1986, by being listed under |
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| 51 | 53 | | Section 501(c)(3) of that code; |
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| 52 | 54 | | (B) has been in existence for at least five |
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| 53 | 55 | | years; |
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| 54 | 56 | | (C) has at least $500,000 in assets; and |
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| 55 | 57 | | (D) establishes and operates the cemetery on land |
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| 56 | 58 | | that: |
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| 57 | 59 | | (i) is owned by the society or sect; |
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| 58 | 60 | | (ii) together with any other land owned by |
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| 59 | 61 | | the society or sect and adjacent to the land on which the cemetery |
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| 60 | 62 | | is located, is not less than 10 acres; and |
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| 61 | 63 | | (iii) is in a municipality with a |
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| 62 | 64 | | population of at least one million that is located predominantly in |
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| 63 | 65 | | a county that has a total area of less than 1,000 square miles; [or] |
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| 64 | 66 | | (7) the establishment and use of a private family |
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| 65 | 67 | | cemetery by an organization that is exempt from income taxation |
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| 66 | 68 | | under Section 501(a), Internal Revenue Code of 1986, by being |
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| 67 | 69 | | listed under Section 501(c)(3) of that code, on land that is: |
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| 68 | 70 | | (A) owned by the organization; and |
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| 69 | 71 | | (B) located in a county: |
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| 70 | 72 | | (i) with a population of more than 125,000; |
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| 71 | 73 | | and |
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| 72 | 74 | | (ii) that is adjacent to a county that has a |
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| 73 | 75 | | population of more than 1.5 million and in which more than 75 |
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| 74 | 76 | | percent of the population lives in a single municipality; or |
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| 75 | 77 | | (8) a funeral establishment licensed under Chapter |
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| 76 | 78 | | 651, Occupations Code, that entombs only cremated remains in a |
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| 77 | 79 | | columbarium on the premises of the establishment. |
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| 78 | 80 | | SECTION 2. This Act takes effect September 1, 2021. |
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