BILL ANALYSIS

S.B. 734

By: Paxton

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Child placement agencies provide support and relief to birth mothers in need of counseling or assistance during the adoption process and to children in need of safe foster homes and adoptive homes. Under current law, it is unclear whether these placement agencies qualify for the property tax exemption for charitable organizations. There have been calls to make these child placement agencies eligible for the charitable organization exemption in order to ensure these agencies continue to provide these crucial services. S.B. 734 seeks to address this issue by providing a property tax exemption for a charitable organization that provides services related to the placement of a child in a foster or adoptive home.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

S.B. 734 amends the Tax Code to include as an authorized charitable function for purposes of qualifying for the property tax exemption for charitable organizations the provision of services related to planning for the placement of or placing children in foster or adoptive homes or the provision of support or relief to women who are or may be pregnant and who are considering placing their unborn children for adoption.

EFFECTIVE DATE

January 1, 2022.