1-1 By: Maxey (Senate Sponsor - Barrientos) H.B. No. 541 1-2 (In the Senate - Received from the House April 30, 1999; 1-3 May 3, 1999, read first time and referred to Committee on Finance; 1-4 May 10, 1999, reported favorably by the following vote: Yeas 11, 1-5 Nays 0; May 10, 1999, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to an exemption from ad valorem taxation for property of 1-9 an association of ambulatory health care centers. 1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-11 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by 1-12 adding Section 11.183 to read as follows: 1-13 Sec. 11.183. ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY 1-14 HEALTH CARE CENTERS. (a) An association is entitled to an 1-15 exemption from taxation of the property it owns and uses 1-16 exclusively for the purposes for which the association is organized 1-17 if the association: 1-18 (1) is exempt from federal income taxation under 1-19 Section 501(a), Internal Revenue Code of 1986, as an organization 1-20 described by Section 501(c)(3) of that code; 1-21 (2) complies with the criteria for a charitable 1-22 organization under Sections 11.18(e) and (f); 1-23 (3) except as provided by Subsection (b), engages 1-24 exclusively in providing assistance to ambulatory health care 1-25 centers that provide medical care to individuals without regard to 1-26 the individuals' ability to pay, including providing policy 1-27 analysis, disseminating information, conducting continuing 1-28 education, providing research, collecting and analyzing data, or 1-29 providing technical assistance to the health care centers; 1-30 (4) is funded wholly or partly, or assists ambulatory 1-31 health care centers that are funded wholly or partly, by a grant 1-32 under Section 330, Public Health Service Act (42 U.S.C. Section 1-33 254b), and its subsequent amendments; and 1-34 (5) does not perform abortions or provide abortion 1-35 referrals or provide assistance to ambulatory health care centers 1-36 that perform abortions or provide abortion referrals. 1-37 (b) Use of the property by a person other than the 1-38 association does not affect the eligibility of the property for an 1-39 exemption authorized by this section if the use is incidental to 1-40 use by the association and limited to activities that benefit: 1-41 (1) the ambulatory health care centers to which the 1-42 association provides assistance; or 1-43 (2) the individuals to whom the health care centers 1-44 provide medical care. 1-45 (c) Performance of noncharitable functions by the 1-46 association does not affect the eligibility of the property for an 1-47 exemption authorized by this section if those other functions are 1-48 incidental to the association's charitable functions. 1-49 SECTION 2. Section 11.43(c), Tax Code, is amended to read as 1-50 follows: 1-51 (c) An exemption provided by Section 11.13, 11.17, 11.18, 1-52 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30, or 1-53 11.31 of this code, once allowed, need not be claimed in subsequent 1-54 years, and except as otherwise provided by Subsection (e) of this 1-55 section, the exemption applies to the property until it changes 1-56 ownership or the person's qualification for the exemption changes. 1-57 However, the chief appraiser may require a person allowed one of 1-58 the exemptions in a prior year to file a new application to confirm 1-59 the person's current qualification for the exemption by delivering 1-60 a written notice that a new application is required, accompanied by 1-61 an appropriate application form, to the person previously allowed 1-62 the exemption. 1-63 SECTION 3. This Act takes effect January 1, 2000. 1-64 SECTION 4. The importance of this legislation and the 2-1 crowded condition of the calendars in both houses create an 2-2 emergency and an imperative public necessity that the 2-3 constitutional rule requiring bills to be read on three several 2-4 days in each house be suspended, and this rule is hereby suspended. 2-5 * * * * *