By Maxey H.B. No. 541 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to an exemption from ad valorem taxation for property of 1-3 an association of ambulatory health care centers. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by 1-6 adding Section 11.183 to read as follows: 1-7 Sec. 11.183. ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY 1-8 HEALTH CARE CENTERS. (a) An association is entitled to an 1-9 exemption from taxation of the property it owns and uses 1-10 exclusively for the purposes for which the association is organized 1-11 if the association: 1-12 (1) is exempt from federal income taxation under 1-13 Section 501(a), Internal Revenue Code of 1986, as an organization 1-14 described by Section 501(c)(3) of that code; 1-15 (2) complies with the criteria for a charitable 1-16 organization under Sections 11.18(e) and (f); 1-17 (3) except as provided by Subsection (b), engages 1-18 exclusively in providing assistance to ambulatory health care 1-19 centers that provide medical care to individuals without regard to 1-20 the individuals' ability to pay, including providing policy 1-21 analysis, disseminating information, conducting continuing 1-22 education, providing research, collecting and analyzing data, or 1-23 providing technical assistance to the health care centers; 1-24 (4) is funded wholly or partly, or assists ambulatory 2-1 health care centers that are funded wholly or partly, by a grant 2-2 under Section 330, Public Health Service Act (42 U.S.C. Section 2-3 254b), and its subsequent amendments; and 2-4 (5) does not perform abortions or provide abortion 2-5 referrals or provide assistance to ambulatory health care centers 2-6 that perform abortions or provide abortion referrals. 2-7 (b) Use of the property by a person other than the 2-8 association does not affect the eligibility of the property for an 2-9 exemption authorized by this section if the use is incidental to 2-10 use by the association and limited to activities that benefit: 2-11 (1) the ambulatory health care centers to which the 2-12 association provides assistance; or 2-13 (2) the individuals to whom the health care centers 2-14 provide medical care. 2-15 (c) Performance of noncharitable functions by the 2-16 association does not affect the eligibility of the property for an 2-17 exemption authorized by this section if those other functions are 2-18 incidental to the association's charitable functions. 2-19 SECTION 2. Section 11.43(c), Tax Code, is amended to read as 2-20 follows: 2-21 (c) An exemption provided by Section 11.13, 11.17, 11.18, 2-22 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30, or 2-23 11.31 of this code, once allowed, need not be claimed in subsequent 2-24 years, and except as otherwise provided by Subsection (e) of this 2-25 section, the exemption applies to the property until it changes 2-26 ownership or the person's qualification for the exemption changes. 2-27 However, the chief appraiser may require a person allowed one of 3-1 the exemptions in a prior year to file a new application to confirm 3-2 the person's current qualification for the exemption by delivering 3-3 a written notice that a new application is required, accompanied by 3-4 an appropriate application form, to the person previously allowed 3-5 the exemption. 3-6 SECTION 3. This Act takes effect January 1, 2000. 3-7 SECTION 4. The importance of this legislation and the 3-8 crowded condition of the calendars in both houses create an 3-9 emergency and an imperative public necessity that the 3-10 constitutional rule requiring bills to be read on three several 3-11 days in each house be suspended, and this rule is hereby suspended.