SRC-SEW C.S.S.B. 1007 77(R)BILL ANALYSIS


Senate Research CenterC.S.S.B. 1007
77R9728 JD-FBy: Barrientos
Intergovernmental Relations
4/25/2001
Committee Report (Substituted)


DIGEST AND PURPOSE 
.
Currently, the state exempts from property taxes charitable organizations
that provide support for children with specific needs such as orphan,
dependent, or handicapped children.  C.S.S.B. 1007 extends this exemption
to non-profit organizations providing child care under certain conditions. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 11.18(d), Tax Code, to require a charitable
organization to be organized exclusively to perform religious, charitable,
scientific, literary, or educational purposes and, with certain stated
exceptions, engage exclusively in performing certain stated charitable
functions. 

SECTION 2.  Effective date:  January 1, 2002.  
  Makes application of this act prospective regarding ad valorem taxes.

SUMMARY OF COMMITTEE CHANGES

Amends As Filed S.B. 1007 as follows:

SECTION 1.  Replaces original proposed Subdivision (21) with a new
Subdivision (21) under Section 11.18(d), Tax Code.   

SECTION 2.  No change.