In early 1987, comptroller Bob Bullock ruled that residents of retirement communities had to pay sales tax on meals, even though these meals were provided as part of the total "package" of amenities offered inthe monthly fee for service. A group of concerned owners gathered
to discuss the situation and Representative Robert Eckels (D-Houston)
was asked to meet with the group. From this meeting, proposed legislationwas drafted to exempt residents in retirement communities, nursing homes and all such facilities from sales tax on meals. Senator Chet Brooks (D-Pasadena) was the senate bill sponsor, along with 29 othersenators who "signed on" and SB 1460 was signed into law
on June 24, 1987. With SB 1460 as clear evidence of what a dedicated
group of individuals can accomplish, the Texas Association of
Retirement Communities was formed.
The Association was formally charted by the Secretary of State on June 11, 1987, as a 501(c)(6) Texas Non-profit Corporation. TARC is a voluntary membership organization who began enlisting retirement communities from all over the state of Texas. Retirement communities provide independent living to elderly individuals who need no protective
services. Most communities offer spacious apartments in varying
sizes and provide a specific number of meals per day, maid service,
scheduled transportation and social/recreational opportunities.
Residents are on their own and may come and go as they please as
if they were living in their own homes in the community. TARC
offered educational seminars, news bulletins, tours of other facilities
and business consultation.
TARC was involved with the discovery, bill drafting and passage of SB487 by Brooks and Kuemple, which established the assisted living
program in the Health and Safety Code under Section 247. The Association
was involved in the drafting of the assisted living rules and an
association member was chairman of the Assisted Living Advisory
Committee mandated by the statute.
Because of the need for residents to "age in place," retirement communities began to add assisted living components. The Association voted to expand its membership base and began to accept personal care in the membership and many free-standing facilities also began to join. The Association broadened its educational program format, services and consultation to address the assisted living program. The Association began to interact with the Texas Department of Human Services on rules and regulations as well as other state agencies.
The name of the group was changed to Texas Association of Residential
Care Communities.
In 1994 the Association began a full-time lobby program with all applicable
state agencies and the Texas Legislature. The Association has been
active in every legislative session since that time and authored
and helped pass HB 2601, the first legislation ever passed in Texas
to deal specifically with unlicensed personal care facilities.
As the facilities broadened their own scope of services, many began to add nursing components to go with their personal care components. The Association board once again voted to expand the association base to include nursing care issues in the Fall of 1995. Following this action,
many free-standing nursing home facilities began to join our ranks.
Today, the Texas Association of Residential Care Communities is proud
to represent Retirement Communities, Assisted Living Facilities,
and Nursing Home Facilities and has geared its educational programs,
communication and lobbying efforts to include all of these disciplines.