By Hunter H.B. No. 2680
75R9085 T
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to property tax exemptions for charitable organizations.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 11.18, Tax Code, is amended to read as
1-5 follows:
1-6 (d) A charitable organization must be organized exclusively
1-7 to perform religious, charitable, scientific, literary, or
1-8 educational purposes and, except as permitted by Subsection (h) of
1-9 this section, engage exclusively in performing one or more of the
1-10 following charitable functions:
1-11 (1) providing medical care or elderly housing with
1-12 services without regard to the beneficiaries' ability to pay, which
1-13 in the case of a nonprofit hospital, [or] hospital system, or
1-14 retirement community or nursing home, means providing charity care
1-15 and community benefits as set forth in Paragraph (A), (B), (C),
1-16 (D), (E), (F), (G), [or] (H), or (I):
1-17 (B) charity care and government-sponsored
1-18 indigent health care are provided in an amount equal to at least
1-19 four percent of the hospital's, [or] hospital system's, retirement
1-20 community's, or nursing home's net patient or net resident revenue;
1-21 (I) retirement communities must provide
1-22 independent elderly housing, Assisted Living and Nursing services
1-23 on a single campus either without regard to residents' ability to
1-24 pay or equal to at least four percent of the Community combined net
2-1 resident revenue.
2-2 SECTION 2. The importance of this legislation and the
2-3 crowded condition of the calendars in both houses create an
2-4 emergency and an imperative public necessity that the
2-5 constitutional rule requiring bills to be read on three several
2-6 days in each house be suspended, and this rule is hereby suspended,
2-7 and that this Act take effect and be in force from and after its
2-8 passage, and it is so enacted.