88R12231 LRM-F     By: Paxton S.B. No. 1855       A BILL TO BE ENTITLED   AN ACT   relating to a location restriction exemption and requirements for   funeral establishments to operate a columbarium.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 711.008(b), 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 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:                      (A)  is owned by the society or sect; and                      (B)  is part of the campus on which an existing   principal church building is located;                (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;                (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;                (6)  the establishment and operation, if authorized in   accordance with Subsection (h), of a perpetual care cemetery by an   organized religious society or sect that:                      (A)  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;                      (B)  has been in existence for at least five   years;                      (C)  has at least $500,000 in assets; and                      (D)  establishes and operates the cemetery on land   that:                            (i)  is owned by the society or sect;                            (ii)  together with any other land owned by   the society or sect and adjacent to the land on which the cemetery   is located, is not less than 10 acres; and                            (iii)  is in a municipality with a   population of at least one million that is located predominantly in   a county that has a total area of less than 1,000 square miles;                (7)  the establishment and use of a private family   cemetery by an organization 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 is:                      (A)  owned by the organization; and                      (B)  located in a county:                            (i)  with a population of more than 125,000;   and                            (ii)  that is adjacent to a county that has a   population of more than 1.5 million and in which more than 75   percent of the population lives in a single municipality; [or]                (8)  the establishment and use of a private family   cemetery located at the site of a presidential library and museum;   or                (9)  the establishment and use of a columbarium on the   premises of a funeral establishment licensed under Chapter 651,   Occupations Code.          SECTION 2.  Subchapter A, Chapter 711, Health and Safety   Code, is amended by adding Section 711.013 to read as follows:          Sec. 711.013.  REQUIREMENTS FOR FUNERAL ESTABLISHMENT TO   OPERATE COLUMBARIUM. (a) A funeral establishment licensed under   Chapter 651, Occupations Code, may establish and operate a   columbarium to entomb cremated remains on the premises of the   establishment only if the establishment establishes a perpetual   care trust fund in accordance with Chapter 712 for the continued   care and maintenance of the columbarium.          (b)  A funeral establishment that establishes a perpetual   care trust fund under this section must comply with the applicable   requirements for a perpetual care trust fund established under   Chapter 712 and applicable rules adopted under that chapter.          SECTION 3.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution.  If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2023.