By: Uresti H.B. No. 2674     Substitute the following for H.B. No. 2674:     By:  Oliveira C.S.H.B. No. 2674       A BILL TO BE ENTITLED   AN ACT   relating to reporting requirements for certain nonprofit   corporations regarding employee and officer salaries.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Chapter 22, Business Organizations Code, is   amended by adding Subchapter J to read as follows:   SUBCHAPTER J. CERTAIN REPORTS          Sec. 22.451.  ANNUAL REPORT OF EMPLOYEE AND OFFICER   SALARIES. (a) Except as provided by Subsection (d), a corporation   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 and that receives 25 percent or more of its income from   state funding shall prepare and file an annual report with the   secretary of state listing the salaries of each of its employees and   officers.          (b)  A corporation required to prepare a report under   Subsection (a) shall prepare the report on a form adopted by the   secretary of state for that purpose.          (c)  A corporation required to prepare a report under   Subsection (a) shall make the report available to the public at no   cost on the corporation's Internet website, if the corporation   maintains an Internet website.          (d)  This section does not apply to a corporation that is a   church, an ecclesiastical or denominational organization, or   another established physical place for worship at which religious   services are the primary activity and are regularly conducted.          SECTION 2.  As soon as practicable after the effective date   of this Act, the secretary of state shall adopt a form and establish   a procedure for filing the report required by Section 22.451,   Business Organizations Code, as added by this Act.          SECTION 3.  This Act takes effect September 1, 2017.