Texas 2021 - 87th Regular

Texas House Bill HB2005 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 2005
	1	+	By: Meyer (Senate Sponsor - Hancock) H.B. No. 2005
	2	+	(In the Senate - Received from the House April 12, 2021;
	3	+	April 13, 2021, read first time and referred to Committee on
	4	+	Business & Commerce; April 23, 2021, reported favorably by the
	5	+	following vote: Yeas 8, Nays 0; April 23, 2021, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5	11		relating to an exemption for certain cemeteries from cemetery
6	12		location restrictions.
7	13		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	14		SECTION 1. Section 711.008(b), Health and Safety Code, is
9	15		amended to read as follows:
10	16		(b) Subsection (a) does not apply to:
11	17		(1) a cemetery heretofore established and operating;
12	18		(2) the establishment and use of a columbarium by an
13	19		organized religious society or sect that is exempt from income
14	20		taxation under Section 501(a), Internal Revenue Code of 1986, by
15	21		being listed under Section 501(c)(3) of that code, as part of or
16	22		attached to the principal church building owned by the society or
17	23		sect;
18	24		(3) the establishment and use of a columbarium by an
19	25		organized religious society or sect that is exempt from income
20	26		taxation under Section 501(a), Internal Revenue Code of 1986, by
21	27		being listed under Section 501(c)(3) of that code, on land that:
22	28		(A) is owned by the society or sect; and
23	29		(B) is part of the campus on which an existing
24	30		principal church building is located;
25	31		(4) the establishment and use of a columbarium on the
26	32		campus of a private or independent institution of higher education,
27	33		as defined by Section 61.003, Education Code, that is wholly or
28	34		substantially controlled, managed, owned, or supported by or
29	35		otherwise affiliated with an organized religious society or sect
30	36		that is exempt from income taxation under Section 501(a), Internal
31	37		Revenue Code of 1986, by being listed under Section 501(c)(3) of
32	38		that code, if a place of worship is located on the campus;
33	39		(5) the establishment and use of a mausoleum that is:
34	40		(A) constructed beneath the principal church
35	41		building owned by an organized religious society or sect that:
36	42		(i) is exempt from income taxation under
37	43		Section 501(a), Internal Revenue Code of 1986, by being listed
38	44		under Section 501(c)(3) of that code; and
39	45		(ii) has recognized religious traditions
40	46		and practices of interring the remains of ordained clergy in or
41	47		below the principal church building; and
42	48		(B) used only for the interment of the remains of
43	49		ordained clergy of that organized religious society or sect;
44	50		(6) the establishment and operation, if authorized in
45	51		accordance with Subsection (h), of a perpetual care cemetery by an
46	52		organized religious society or sect that:
47	53		(A) is exempt from income taxation under Section
48	54		501(a), Internal Revenue Code of 1986, by being listed under
49	55		Section 501(c)(3) of that code;
50	56		(B) has been in existence for at least five
51	57		years;
52	58		(C) has at least $500,000 in assets; and
53	59		(D) establishes and operates the cemetery on land
54	60		that:
55	61		(i) is owned by the society or sect;
56	62		(ii) together with any other land owned by
57	63		the society or sect and adjacent to the land on which the cemetery
58	64		is located, is not less than 10 acres; and
59	65		(iii) is in a municipality with a
60	66		population of at least one million that is located predominantly in
61	67		a county that has a total area of less than 1,000 square miles; [or]
62	68		(7) the establishment and use of a private family
63	69		cemetery by an organization that is exempt from income taxation
64	70		under Section 501(a), Internal Revenue Code of 1986, by being
65	71		listed under Section 501(c)(3) of that code, on land that is:
66	72		(A) owned by the organization; and
67	73		(B) located in a county:
68	74		(i) with a population of more than 125,000;
69	75		and
70	76		(ii) that is adjacent to a county that has a
71	77		population of more than 1.5 million and in which more than 75
72	78		percent of the population lives in a single municipality; or
73	79		(8) the establishment and use of a private family
74	80		cemetery located at the site of a presidential library and museum.
75	81		SECTION 2. This Act takes effect September 1, 2021.
76		-	______________________________ ______________________________
77		-	President of the Senate Speaker of the House
78		-	I certify that H.B. No. 2005 was passed by the House on April
79		-	9, 2021, by the following vote: Yeas 144, Nays 0, 2 present, not
80		-	voting.
81		-	______________________________
82		-	Chief Clerk of the House
83		-	I certify that H.B. No. 2005 was passed by the Senate on April
84		-	29, 2021, by the following vote: Yeas 31, Nays 0.
85		-	______________________________
86		-	Secretary of the Senate
87		-	APPROVED: _____________________
88		-	Date
89		-	_____________________
90		-	Governor
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