| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the establishment and use of a mausoleum beneath |
|
|
certain religious buildings. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subsection (b), Section 711.008, Health and |
|
|
Safety Code, is amended to read as follows: |
|
|
(b) Subsection (a) does not apply to: |
|
|
(1) a cemetery heretofore established and operating; |
|
|
(2) the establishment and use of a columbarium by an |
|
|
organized religious society or sect that is exempt from income |
|
|
taxation under Section 501(a), Internal Revenue Code of 1986, by |
|
|
being listed under Section 501(c)(3) of that code, as part of or |
|
|
attached to the principal church building owned by the society or |
|
|
sect; |
|
|
(3) the establishment and use of a columbarium: |
|
|
(A) in a municipality with a population of at |
|
|
least 1.8 million; and |
|
|
(B) by an organized religious society or sect, |
|
|
that is exempt from income taxation under Section 501(a), Internal |
|
|
Revenue Code of 1986, by being listed under Section 501(c)(3) of |
|
|
that code, on land that: |
|
|
(i) is owned by the society or sect; and |
|
|
(ii) is part of the campus on which an |
|
|
existing principal church building is located; [or] |
|
|
(4) the establishment and use of a columbarium on the |
|
|
campus of a private or independent institution of higher education, |
|
|
as defined by Section 61.003, Education Code, that is wholly or |
|
|
substantially controlled, managed, owned, or supported by or |
|
|
otherwise affiliated with an organized religious society or sect |
|
|
that is exempt from income taxation under Section 501(a), Internal |
|
|
Revenue Code of 1986, by being listed under Section 501(c)(3) of |
|
|
that code, if a place of worship is located on the campus; or |
|
|
(5) the establishment and use of a mausoleum that is: |
|
|
(A) constructed beneath the principal church |
|
|
building owned by an organized religious society or sect that: |
|
|
(i) is exempt from income taxation under |
|
|
Section 501(a), Internal Revenue Code of 1986, by being listed |
|
|
under Section 501(c)(3) of that code; and |
|
|
(ii) has recognized religious traditions |
|
|
and practices of interring the remains of ordained clergy in or |
|
|
below the principal church building; and |
|
|
(B) used only for the interment of the remains of |
|
|
ordained clergy of that organized religious society or sect. |
|
|
SECTION 2. This Act takes effect September 1, 2009. |