Texas 2023 - 88th Regular

Texas House Bill HB741 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R843 DRS-D
2	2	By: Goodwin H.B. No. 741
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an exemption from ad valorem taxation of property owned
8	8	by a charitable organization and used to provide child-care
9	9	services.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 11.18(d), Tax Code, is amended to read as
12	12	follows:
13	13	(d) A charitable organization must be organized exclusively
14	14	to perform religious, charitable, scientific, literary, or
15	15	educational purposes and, except as permitted by Subsections (h)
16	16	and (l), engage exclusively in performing one or more of the
17	17	following charitable functions:
18	18	(1) providing medical care without regard to the
19	19	beneficiaries' ability to pay, which in the case of a nonprofit
20	20	hospital or hospital system means providing charity care and
21	21	community benefits in accordance with Section 11.1801;
22	22	(2) providing support or relief to orphans, delinquent
23	23	or[,] dependent[, or handicapped] children in need of residential
24	24	care, children with disabilities in need of residential care,
25	25	abused or battered spouses or children in need of temporary
26	26	shelter, the impoverished, or victims of natural disaster without
27	27	regard to the beneficiaries' ability to pay;
28	28	(3) providing support without regard to the
29	29	beneficiaries' ability to pay to:
30	30	(A) elderly persons, including the provision of:
31	31	(i) recreational or social activities; and
32	32	(ii) facilities designed to address the
33	33	special needs of elderly persons; or
34	34	(B) persons with disabilities [the handicapped],
35	35	including training and employment:
36	36	(i) in the production of commodities; or
37	37	(ii) in the provision of services under 41
38	38	U.S.C. Sections 8501-8506;
39	39	(4) preserving a historical landmark or site;
40	40	(5) promoting or operating a museum, zoo, library,
41	41	theater of the dramatic or performing arts, or symphony orchestra
42	42	or choir;
43	43	(6) promoting or providing humane treatment of
44	44	animals;
45	45	(7) acquiring, storing, transporting, selling, or
46	46	distributing water for public use;
47	47	(8) answering fire alarms and extinguishing fires with
48	48	no compensation or only nominal compensation to the members of the
49	49	organization;
50	50	(9) promoting the athletic development of boys or
51	51	girls under the age of 18 years;
52	52	(10) preserving or conserving wildlife;
53	53	(11) promoting educational development through loans
54	54	or scholarships to students;
55	55	(12) providing halfway house services pursuant to a
56	56	certification as a halfway house by the parole division of the Texas
57	57	Department of Criminal Justice;
58	58	(13) providing permanent housing and related social,
59	59	health care, and educational facilities for persons who are 62
60	60	years of age or older without regard to the residents' ability to
61	61	pay;
62	62	(14) promoting or operating an art gallery, museum, or
63	63	collection, in a permanent location or on tour, that is open to the
64	64	public;
65	65	(15) providing for the organized solicitation and
66	66	collection for distributions through gifts, grants, and agreements
67	67	to nonprofit charitable, education, religious, and youth
68	68	organizations that provide direct human, health, and welfare
69	69	services;
70	70	(16) performing biomedical or scientific research or
71	71	biomedical or scientific education for the benefit of the public;
72	72	(17) operating a television station that produces or
73	73	broadcasts educational, cultural, or other public interest
74	74	programming and that receives grants from the Corporation for
75	75	Public Broadcasting under 47 U.S.C. Section 396, as amended;
76	76	(18) providing housing for low-income and
77	77	moderate-income families, for unmarried individuals 62 years of age
78	78	or older, for [handicapped] individuals with disabilities, and for
79	79	families displaced by urban renewal, through the use of trust
80	80	assets that are irrevocably and, pursuant to a contract entered
81	81	into before December 31, 1972, contractually dedicated on the sale
82	82	or disposition of the housing to a charitable organization that
83	83	performs charitable functions described by Subdivision (9);
84	84	(19) providing housing and related services to persons
85	85	who are 62 years of age or older in a retirement community, if the
86	86	retirement community provides independent living services,
87	87	assisted living services, and nursing services to its residents on
88	88	a single campus:
89	89	(A) without regard to the residents' ability to
90	90	pay; or
91	91	(B) in which at least four percent of the
92	92	retirement community's combined net resident revenue is provided in
93	93	charitable care to its residents;
94	94	(20) providing housing on a cooperative basis to
95	95	students of an institution of higher education if:
96	96	(A) the organization is exempt from federal
97	97	income taxation under Section 501(a), Internal Revenue Code of
98	98	1986, as amended, by being listed as an exempt entity under Section
99	99	501(c)(3) of that code;
100	100	(B) membership in the organization is open to all
101	101	students enrolled in the institution and is not limited to those
102	102	chosen by current members of the organization;
103	103	(C) the organization is governed by its members;
104	104	and
105	105	(D) the members of the organization share the
106	106	responsibility for managing the housing;
107	107	(21) acquiring, holding, and transferring unimproved
108	108	real property under an urban land bank demonstration program
109	109	established under Chapter 379C, Local Government Code, as or on
110	110	behalf of a land bank;
111	111	(22) acquiring, holding, and transferring unimproved
112	112	real property under an urban land bank program established under
113	113	Chapter 379E, Local Government Code, as or on behalf of a land bank;
114	114	(23) providing housing and related services to
115	115	individuals who:
116	116	(A) are unaccompanied and homeless and have a
117	117	disabling condition; and
118	118	(B) have been continuously homeless for a year or
119	119	more or have had at least four episodes of homelessness in the
120	120	preceding three years;
121	121	(24) operating a radio station that broadcasts
122	122	educational, cultural, or other public interest programming,
123	123	including classical music, and that in the preceding five years has
124	124	received or been selected to receive one or more grants from the
125	125	Corporation for Public Broadcasting under 47 U.S.C. Section 396, as
126	126	amended; [or]
127	127	(25) providing, without regard to the beneficiaries'
128	128	ability to pay, tax return preparation services and assistance with
129	129	other financial matters; or
130	130	(26) providing child-care services without regard to
131	131	the beneficiaries' ability to pay, if the provider of the services
132	132	meets Texas Rising Star Program certification criteria.
133	133	SECTION 2. This Act applies only to an ad valorem tax year
134	134	that begins on or after the effective date of this Act.
135	135	SECTION 3. This Act takes effect January 1, 2024.