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A BILL TO BE ENTITLED
|
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AN ACT
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relating to the establishment of the Family Educational Relief |
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Program and an insurance premium tax credit for contributions made |
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for purposes of that program. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 29, Education Code, is amended by adding |
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Subchapter J to read as follows: |
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SUBCHAPTER J. FAMILY EDUCATIONAL RELIEF PROGRAM |
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Sec. 29.351. DEFINITIONS. In this subchapter: |
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(1) "Account" means a family educational relief |
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account established under the program. |
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(2) "Certified educational assistance organization" |
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means an educational assistance organization certified under |
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Section 29.355 to administer the program. |
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(3) "Child with a disability" means a child who is |
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eligible to participate in a school district's special education |
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program under Section 29.003. |
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(4) "Institution of higher education" and "private or |
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independent institution of higher education" have the meanings |
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assigned by Section 61.003. |
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(5) "Parent" means a resident of this state who is a |
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natural or adoptive parent, managing or possessory conservator, |
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legal guardian, custodian, or other person with legal authority to |
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act on behalf of a child. |
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(6) "Program" means the Family Educational Relief |
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Program established under this subchapter. |
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(7) "Program participant" means a child and a parent |
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of a child enrolled in the program. |
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Sec. 29.352. PURPOSE. The purpose of the Family |
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Educational Relief Program is to provide children from low-income |
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households with additional educational options in order to achieve |
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a general diffusion of knowledge. |
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Sec. 29.353. ESTABLISHMENT OF PROGRAM. The comptroller |
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shall establish the Family Educational Relief Program to provide |
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funding for approved education-related expenses of eligible |
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children admitted into the program. |
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Sec. 29.354. FAMILY EDUCATIONAL RELIEF PROGRAM FUND. (a) |
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The Family Educational Relief Program fund is an account in the |
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general revenue fund to be administered by the comptroller. |
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(b) The fund is composed of: |
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(1) general revenue transferred to the fund; |
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(2) money appropriated to the fund; |
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(3) gifts, grants, and donations received under |
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Section 29.370; |
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(4) contributions to the fund for which an entity |
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receives a credit against the entity's state premium tax liability |
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under Chapter 230, Insurance Code; and |
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(5) any other money available for purposes of the |
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program. |
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(c) Money in the fund may be appropriated only to the |
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comptroller for purposes of making payments to program participants |
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and administering the program under this subchapter. |
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Sec. 29.355. SELECTION OF CERTIFIED EDUCATIONAL ASSISTANCE |
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ORGANIZATIONS. (a) An organization may apply to the comptroller |
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for certification as a certified educational assistance |
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organization during an application period established by the |
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comptroller. |
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(b) To be eligible for certification, the organization |
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must: |
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(1) have the ability to perform the duties and |
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functions required of a certified educational assistance |
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organization under this subchapter as provided by the |
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organization's charter; |
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(2) be exempt from federal tax under Section 501(a) of |
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the Internal Revenue Code of 1986 by being listed as an exempt |
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organization in Section 501(c)(3) of that code; |
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(3) be in good standing with the state; and |
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(4) be able to administer the program, including the |
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ability to: |
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(A) accept, process, and track applications for |
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the program; and |
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(B) verify that program funding is used only for |
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approved education-related expenses. |
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(c) The comptroller shall certify at least one but no more |
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than three educational assistance organizations to assist in |
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administering the program, including by verifying: |
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(1) a child's eligibility for the program; and |
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(2) the use of funds in a program participant's account |
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only for purposes approved under Section 29.360. |
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Sec. 29.356. ELIGIBLE CHILD. (a) A child is eligible to |
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participate in the program if the child is: |
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(1) eligible to attend a public school under Section |
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25.001; and |
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(2) a member of a household with a total annual income |
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that is at or below the income guidelines necessary to qualify for |
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the national free or reduced-price lunch program established under |
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42 U.S.C. Section 1751 et seq. |
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(b) A sibling of a child who is eligible to participate in |
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the program under Subsection (a) is eligible to participate in the |
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program if the sibling is eligible to attend a public school under |
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Section 25.001. |
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(c) A child who establishes eligibility under this section |
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may participate in the program until the earliest of the following |
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dates: |
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(1) the date on which the child graduates from high |
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school; |
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(2) the date on which the child is no longer eligible |
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to attend a public school under Section 25.001; |
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(3) the date on which the child enrolls in a public |
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school, including an open-enrollment charter school; or |
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(4) the date on which the child is declared ineligible |
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for the program by the comptroller under this subchapter. |
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Sec. 29.357. APPLICATION TO PROGRAM. (a) A parent of an |
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eligible child may apply to a certified educational assistance |
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organization to enroll the child in the program for the following |
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school year. The parent must provide any information requested by |
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the organization for purposes of verifying the child's eligibility |
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for the program. |
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(b) Each certified educational assistance organization |
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shall create an application form for the program and make the |
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application form readily available to interested parents through |
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various sources, including the organization's Internet website. |
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The organization shall ensure that the application form is capable |
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of being submitted to the organization electronically. |
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(c) Each certified educational assistance organization |
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shall post on the organization's Internet website and provide to |
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each parent who submits an application form to the organization a |
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publication that describes the operation of the program, including: |
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(1) expenses allowed under the program under Section |
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29.360; |
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(2) the organization's expense reporting |
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requirements; and |
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(3) a description of the responsibilities of program |
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participants and the duties of the organization under this |
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subchapter. |
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(d) Subject to the availability of funding, a certified |
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educational assistance organization shall admit into the program |
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each child for whom the organization received an application under |
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this section if the organization verifies that the child is |
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eligible to participate in the program. If available funding is |
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insufficient to admit each eligible child into the program, the |
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organization shall prioritize admitting children in the following |
|
order: |
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(1) children who participated in the program in the |
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preceding school year; |
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(2) siblings of children who participated in the |
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program in the preceding school year; and |
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(3) children who demonstrate the greatest financial |
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need. |
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Sec. 29.358. PARTICIPATION IN PROGRAM. (a) To receive |
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funding under the program, a parent of an eligible child must agree |
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to: |
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(1) spend money received through the program only for |
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expenses allowed under Section 29.360; and |
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(2) notify the parent's certified educational |
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assistance organization not later than 30 days after the date on |
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which the child: |
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(A) enrolls in a public school, including an |
|
open-enrollment charter school; |
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(B) graduates from high school; or |
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(C) is no longer eligible to enroll in a public |
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school under Section 25.001. |
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(b) The parent of a child participating in the program is |
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the trustee of the child's account. |
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(c) Each certified educational assistance organization |
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shall provide annually to each program participant for whom the |
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organization is responsible the publication provided under Section |
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29.357(c). The publication may be provided electronically. |
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Sec. 29.359. APPROVED PROVIDERS. (a) The comptroller |
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shall by rule establish a process for the preapproval of education |
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service providers and vendors of educational products for |
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participation in the program. The comptroller shall post on the |
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comptroller's Internet website and provide to each certified |
|
educational assistance organization the list of preapproved |
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providers and vendors. |
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(b) The comptroller shall approve an education service |
|
provider or vendor of educational products for participation in the |
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program if the provider or vendor: |
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(1) for a private school, executes a notarized |
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affidavit, with supporting documents, concerning the school's |
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qualification to serve program participants, including evidence |
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of: |
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(A) accreditation by an organization recognized |
|
by the Texas Private School Accreditation Commission; |
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(B) annual administration of a nationally |
|
norm-referenced assessment instrument or the appropriate |
|
assessment instrument required under Section 39.023; |
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(C) valid certificate of occupancy; |
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(D) policy statements regarding: |
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(i) admissions; |
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(ii) curriculum; |
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(iii) safety; |
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(iv) food service inspection; |
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(v) student to teacher ratios; and |
|
(vi) assessments; and |
|
(E) the school's agreement that program |
|
participants are eligible to apply for scholarships offered by the |
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school to the same extent as other children; |
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(2) for a private tutor, therapist, or teaching |
|
service: |
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(A) executes a notarized affidavit, with |
|
supporting documents, concerning the tutor's, therapist's, or |
|
service's qualification to serve program participants, including |
|
evidence that the tutor or therapist or each employee of the service |
|
who intends to provide services to a program participant: |
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(i) is certified under Subchapter B, |
|
Chapter 21; |
|
(ii) holds a relevant license or |
|
accreditation issued by a state, regional, or national licensing or |
|
accreditation organization; or |
|
(iii) is employed in a teaching or tutoring |
|
capacity at an institution of higher education or private or |
|
independent institution of higher education; and |
|
(B) the tutor or therapist or each employee of |
|
the teaching service who intends to provide educational services to |
|
a program participant either: |
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(i) completes a national criminal history |
|
record information review; or |
|
(ii) provides to the comptroller |
|
documentation indicating that the tutor, therapist, or employee, as |
|
applicable, has completed a national criminal history record |
|
information review within a period established by comptroller rule; |
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(3) for an online educational course or program |
|
provider, executes a notarized affidavit, with supporting |
|
documents, concerning the provider's qualification to serve |
|
program participants, including evidence of accreditation by an |
|
organization recognized by the Texas Private School Accreditation |
|
Commission; or |
|
(4) for any provider or vendor not described by |
|
Subdivision (1), (2), or (3), presents any necessary supporting |
|
documents concerning the provider's or vendor's qualification to |
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serve program participants. |
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(c) The comptroller shall review the national criminal |
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history record information or documentation for each private tutor, |
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therapist, or teaching service who submits an application. The |
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tutor, therapist, or service must provide the comptroller with any |
|
information requested by the comptroller to enable the comptroller |
|
to complete the review. |
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(d) Each certified educational assistance organization |
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shall post on the organization's Internet website the list of |
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preapproved education service providers and vendors of educational |
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products provided under Subsection (a). |
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Sec. 29.360. APPROVED EDUCATION-RELATED EXPENSES. (a) |
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Subject to Subsection (b), money received under the program may be |
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used only for the following expenses incurred by a program |
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participant at a preapproved education service provider or vendor: |
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(1) tuition and fees: |
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(A) at a private school; |
|
(B) at an institution of higher education or a |
|
private or independent institution of higher education; or |
|
(C) for an online educational course or program; |
|
(2) the purchase of textbooks or other instructional |
|
materials or uniforms required by a school, institution, course, or |
|
program described by Subdivision (1) in which the child is |
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enrolled; |
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(3) fees for services provided by a private tutor or |
|
teaching service; and |
|
(4) fees for educational therapies or services |
|
provided by a practitioner or provider, only for fees that are not |
|
covered by any federal, state, or local government benefits such as |
|
Medicaid or the Children's Health Insurance Program (CHIP) or by |
|
any private insurance that the child is enrolled in at the time of |
|
receiving the therapies or services. |
|
(b) Money received under the program may not be used to pay |
|
any person who is: |
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(1) related to the program participant within the |
|
third degree of consanguinity or affinity, as determined under |
|
Chapter 573, Government Code; or |
|
(2) a member of the program participant's household. |
|
(c) A finding that a program participant used money |
|
distributed under the program to pay for an expense not allowed |
|
under Subsection (a) does not affect the validity of any payment |
|
made by the participant for an expense that is allowed under that |
|
subsection. |
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Sec. 29.361. AMOUNT OF PAYMENT; FINANCING. (a) A parent of |
|
an eligible child shall receive each year that the child |
|
participates in the program a payment from the state to the child's |
|
account in an amount that is equal to 90 percent of the state |
|
average maintenance and operations expenditures per student in |
|
average daily attendance for the preceding state fiscal year. |
|
(b) Any money remaining in a child's account at the end of a |
|
fiscal year is carried forward to the next fiscal year unless |
|
another provision of this subchapter mandates the closure of the |
|
account. |
|
(c) The parent of a child participating in the program may |
|
make payments for the expenses of educational programs, services, |
|
and products not covered by money in the child's account. |
|
(d) A payment under Subsection (a) may not be financed using |
|
federal money or money appropriated from the permanent school fund |
|
or the available school fund. |
|
(e) Not later than November 1 of each even-numbered year, |
|
the comptroller shall submit to the legislature an estimate of the |
|
total amount of funding required for the program for the following |
|
state fiscal biennium. |
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Sec. 29.362. ADMINISTRATION OF ACCOUNTS. (a) The |
|
comptroller shall make quarterly payments to each program |
|
participant's account in equal amounts on or before the first day of |
|
August, November, February, and May. |
|
(b) The comptroller may deduct an amount from each quarterly |
|
payment to a program participant's account to cover the |
|
comptroller's cost of administering the program. The amount |
|
deducted may not exceed three percent of the payment. |
|
(c) Each quarter, the comptroller shall disburse to each |
|
certified educational assistance organization an amount from the |
|
total amount of money appropriated for purposes of this subchapter |
|
to cover the organization's cost of administering the program. The |
|
total amount disbursed to certified educational assistance |
|
organizations under this subsection for a fiscal year may not |
|
exceed five percent of the amount appropriated for purposes of this |
|
subchapter for that fiscal year. |
|
(d) Before each payment is made under Subsection (a), each |
|
certified educational assistance organization shall: |
|
(1) compare the list of program participants for whom |
|
the organization is responsible with public school enrollment lists |
|
maintained by the agency; and |
|
(2) notify the comptroller if the organization |
|
determines that a program participant is enrolled in a public |
|
school, including an open-enrollment charter school. |
|
(e) On the date on which a child who participated in the |
|
program is no longer eligible to participate in the program under |
|
Section 29.356(c), the child's account is closed and any remaining |
|
money is returned to the state for deposit in the Family Educational |
|
Relief Program fund. |
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Sec. 29.363. RANDOM AUDITING. (a) The comptroller may |
|
contract with a private entity to randomly audit accounts and the |
|
certified educational assistance organizations as necessary to |
|
ensure compliance with applicable law and the requirements of the |
|
program. |
|
(b) In conducting an audit, the comptroller or private |
|
entity may require that a program participant or certified |
|
educational assistance organization provide additional information |
|
and documentation regarding any payment made under the program. |
|
(c) The private entity shall report to the comptroller any |
|
violation of this subchapter or other relevant law found by the |
|
entity during an audit conducted under this section. |
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Sec. 29.364. SUSPENSION OF ACCOUNT. (a) The comptroller |
|
shall suspend the account of a program participant who fails to |
|
comply with applicable law or a requirement of the program. |
|
(b) On suspension of an account under Subsection (a), the |
|
comptroller shall notify the program participant in writing that |
|
the account has been suspended and that no additional payments may |
|
be made from the account. The notification must specify the grounds |
|
for the suspension and state that the participant has 10 business |
|
days to respond and take any corrective action required by the |
|
comptroller. |
|
(c) On the expiration of the 10-day period under Subsection |
|
(b), the comptroller shall: |
|
(1) order permanent closure of the suspended account |
|
and declare the program participant ineligible for the program; |
|
(2) order temporary reinstatement of the account, |
|
conditioned on the performance of a specified action by the |
|
participant; or |
|
(3) order full reinstatement of the account. |
|
(d) The comptroller may recover money distributed under the |
|
program that was used for expenses not allowed under Section 29.360 |
|
from the program participant or the entity that received the money |
|
if the participant's account is suspended or closed under this |
|
section. |
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Sec. 29.365. TUITION AND FEES; REFUND PROHIBITED. (a) An |
|
education service provider may not charge a child participating in |
|
the program an amount greater than the standard amount charged for |
|
that service by the provider. |
|
(b) An education service provider or a vendor of educational |
|
products receiving money distributed under the program may not in |
|
any manner rebate, refund, or credit to or share with a program |
|
participant, or any person on behalf of a participant, any program |
|
money paid or owed by the participant to the provider or vendor. |
|
Sec. 29.366. REFERRAL TO ATTORNEY GENERAL. (a) If the |
|
comptroller or a certified educational assistance organization |
|
obtains evidence of fraudulent use of an account, the comptroller |
|
or organization may refer the case to the attorney general for |
|
investigation. |
|
(b) With the consent of the appropriate local county or |
|
district attorney, the attorney general has concurrent |
|
jurisdiction with the consenting local prosecutor to prosecute an |
|
offense referred to the attorney general under Subsection (a). |
|
Sec. 29.367. SPECIAL EDUCATION NOTICE. (a) Each certified |
|
educational assistance organization shall post on the |
|
organization's Internet website and provide to each parent who |
|
submits an application for the program on behalf of a child with a |
|
disability a notice that: |
|
(1) states that a private school is not subject to laws |
|
regarding the provision of educational services in the same manner |
|
as a public school, and a child with a disability attending a |
|
private school may not receive the services a child with a |
|
disability attending a public school is entitled to receive under |
|
federal and state law; and |
|
(2) provides information regarding rights to which a |
|
child with a disability is entitled under federal and state law if |
|
the child attends a public school, including: |
|
(A) rights provided under the Individuals with |
|
Disabilities Education Act (20 U.S.C. Section 1400 et seq.), |
|
including: |
|
(i) an individualized education program; |
|
(ii) educational services provided in the |
|
least restrictive environment; |
|
(iii) instruction from certified teachers; |
|
(iv) due process hearings to ensure proper |
|
and full implementation of an individualized education program; |
|
(v) transition and planning services; and |
|
(vi) supplementary aids and services; |
|
(B) rights provided under Subchapter A; and |
|
(C) other rights provided under federal or state |
|
law. |
|
(b) A private school in which a child with a disability who |
|
is participating in the program enrolls shall provide to the |
|
child's parent a copy of the notice required under Subsection (a). |
|
Sec. 29.368. PROGRAM PARTICIPANT, PROVIDER, AND VENDOR |
|
AUTONOMY. (a) An education service provider or vendor of |
|
educational products that receives money distributed under the |
|
program is not an agent of the state or federal government. |
|
(b) The program does not expand the regulatory authority of |
|
the state or any school district to impose any additional |
|
regulation on an education service provider or vendor of |
|
educational products except those reasonably necessary to enforce |
|
the program as provided by this subchapter. |
|
(c) An education service provider may not be required to |
|
modify the provider's creed, practices, admissions policies, |
|
curriculum, performance standards, or assessments, as applicable, |
|
to receive money distributed under the program. |
|
(d) In any proceeding challenging a rule adopted by a state |
|
agency or officer under this subchapter, the agency or officer has |
|
the burden of proof to establish that the rule: |
|
(1) is necessary to implement or enforce the program |
|
as provided by this subchapter; and |
|
(2) does not impose an undue burden on a program |
|
participant or an education service provider or vendor of |
|
educational products that receives or seeks to receive money |
|
distributed under the program. |
|
Sec. 29.369. STUDENT RECORDS AND INFORMATION. (a) On |
|
request by the parent of a child participating or seeking to |
|
participate in the program, the school district or open-enrollment |
|
charter school that the child would otherwise attend shall provide |
|
a copy of the child's school records possessed by the district or |
|
school, if any, to the child's parent or, if applicable, the private |
|
school the child attends. |
|
(b) The agency shall provide to each certified educational |
|
assistance organization any information available to the agency |
|
requested by the organization regarding a child who participates or |
|
seeks to participate in the program. The organization may not |
|
retain information provided under this subsection beyond the period |
|
necessary to determine a child's eligibility to participate in the |
|
program. |
|
Sec. 29.370. GIFTS, GRANTS, AND DONATIONS. The comptroller |
|
may solicit and accept gifts, grants, and donations from any public |
|
or private source for any expenses related to the administration of |
|
the program, including the initial implementation of the program. |
|
Sec. 29.371. RULES; PROCEDURES. (a) The comptroller shall |
|
adopt rules and procedures only as necessary to implement, |
|
administer, and enforce this subchapter. |
|
(b) A rule adopted under Subsection (a) is binding on an |
|
organization that applies for certification as an educational |
|
assistance organization and a state or local governmental entity, |
|
including a political subdivision, as necessary to implement, |
|
administer, and enforce this subchapter. |
|
Sec. 29.372. PARENTAL AND STUDENT RIGHT TO INTERVENE IN |
|
CIVIL ACTION. (a) A program participant may intervene in any civil |
|
action challenging the constitutionality of the program or the |
|
insurance premium tax credit under Chapter 230, Insurance Code. |
|
(b) A court in which a civil action described by Subsection |
|
(a) is filed may require that all program participants wishing to |
|
intervene in the action file a joint brief. A program participant |
|
may not be required to join a brief filed on behalf of the state or a |
|
state agency. |
|
SECTION 2. Section 411.109, Government Code, is amended by |
|
adding Subsection (c) to read as follows: |
|
(c) The comptroller is entitled to obtain criminal history |
|
record information maintained by the department about a person who |
|
is a private tutor, a therapist, or an employee of a teaching |
|
service who intends to provide educational services to a child |
|
participating in the program established under Subchapter J, |
|
Chapter 29, Education Code, and is seeking approval to receive |
|
money distributed under that program. |
|
SECTION 3. Subtitle B, Title 3, Insurance Code, is amended |
|
by adding Chapter 230 to read as follows: |
|
CHAPTER 230. CREDIT AGAINST PREMIUM TAXES FOR CONTRIBUTIONS TO |
|
FAMILY EDUCATIONAL RELIEF PROGRAM |
|
SUBCHAPTER A. GENERAL PROVISIONS |
|
Sec. 230.001. DEFINITIONS. In this chapter: |
|
(1) "Fund" means the Family Educational Relief Program |
|
fund under Section 29.354, Education Code. |
|
(2) "State premium tax liability" means any liability |
|
incurred by an entity under Chapters 221 through 226. |
|
SUBCHAPTER B. CREDIT |
|
Sec. 230.051. CREDIT. An entity may apply for a credit |
|
against the entity's state premium tax liability in the amount and |
|
under the conditions provided by this chapter. The comptroller |
|
shall award credits as provided by Section 230.053. |
|
Sec. 230.052. AMOUNTS; LIMITATION ON TOTAL CREDITS. (a) |
|
Subject to Subsections (b) and (c), the amount of an entity's credit |
|
is equal to the lesser of the amount contributed to the fund during |
|
the period covered by the tax report or 50 percent of the entity's |
|
state premium tax liability for the report. |
|
(b) For the 2022 state fiscal year, the total amount of |
|
credits that may be awarded under this chapter may not exceed $200 |
|
million. For each subsequent state fiscal year, the total amount of |
|
credits that may be awarded is: |
|
(1) the same total amount of credits available under |
|
this subsection for the previous state fiscal year, if Subdivision |
|
(2) does not apply; or |
|
(2) 125 percent of the total amount of credits |
|
available under this subsection for the previous state fiscal year, |
|
if the total amount of credits awarded in the previous state fiscal |
|
year was at least 90 percent of the total amount of credits |
|
available under this subsection for that fiscal year. |
|
(c) The comptroller by rule shall prescribe procedures by |
|
which the comptroller may allocate credits under this chapter. The |
|
procedures must provide that credits are allocated first to |
|
entities that received preliminary approval for a credit under |
|
Section 230.0525 and that apply under Section 230.053. The |
|
procedures must provide that any remaining credits are allocated to |
|
entities that apply under Section 230.053 on a first-come, |
|
first-served basis, based on the date the contribution was |
|
initially made. |
|
(d) The comptroller may require an entity to notify the |
|
comptroller of the amount the entity intends or expects to apply for |
|
under this chapter before the beginning of a state fiscal year or at |
|
any other time required by the comptroller. |
|
Sec. 230.0525. PRELIMINARY APPROVAL FOR CREDIT. (a) Before |
|
making a contribution to the fund, an entity may apply to the |
|
comptroller for preliminary approval of a credit under this chapter |
|
for the contribution. |
|
(b) An entity must apply for preliminary approval on a form |
|
provided by the comptroller that includes the amount the entity |
|
expects to contribute and any other information the comptroller |
|
requires. |
|
(c) The comptroller shall grant preliminary approval for |
|
credits under this chapter on a first-come, first-served basis, |
|
based on the date the comptroller receives the application for |
|
preliminary approval. |
|
(d) The comptroller shall grant preliminary approval for a |
|
credit under this chapter for a state fiscal year if the sum of the |
|
amount of the credit and the total amount of all other credits |
|
preliminarily approved under this chapter does not exceed the |
|
amount provided by Section 230.052(b). |
|
(e) Final award of a credit preliminarily approved under |
|
this section remains subject to the limitations under Section |
|
230.052(a) and all other requirements of this chapter. |
|
Sec. 230.053. APPLICATION FOR CREDIT. (a) An entity must |
|
apply for a credit under this chapter on or with the tax report |
|
covering the period in which the contribution was made. |
|
(b) The comptroller shall adopt a form for the application |
|
for the credit. An entity must use this form in applying for the |
|
credit. |
|
(c) Subject to Section 230.052(c), the comptroller may |
|
award a credit to an entity that applies for the credit under |
|
Subsection (a) if the entity is eligible for the credit and the |
|
credit is available under Section 230.052(b). The comptroller has |
|
broad discretion in determining whether to grant or deny an |
|
application for a credit. |
|
(d) The comptroller shall notify an entity in writing of the |
|
comptroller's decision to grant or deny the application under |
|
Subsection (a). If the comptroller denies an entity's application, |
|
the comptroller shall include in the notice of denial the reasons |
|
for the comptroller's decision. |
|
(e) If the comptroller denies an entity's application under |
|
Subsection (a), the entity may request in writing a reconsideration |
|
of the application not later than the 10th day after the date the |
|
notice under Subsection (d) is received. If the entity does not |
|
request a reconsideration of the application on or before that |
|
date, the comptroller's decision is final. |
|
(f) An entity that requests a reconsideration under |
|
Subsection (e) may submit to the comptroller, not later than the |
|
30th day after the date the request for reconsideration is |
|
submitted, additional information and documents to support the |
|
entity's request for reconsideration. |
|
(g) The comptroller's reconsideration of an application |
|
under this section is not a contested case under Chapter 2001, |
|
Government Code. The comptroller's decision on a request for |
|
reconsideration of an application is final and is not appealable. |
|
(h) This section does not create a cause of action to |
|
contest a decision of the comptroller to deny an application for a |
|
credit under this chapter. |
|
Sec. 230.054. RULES; PROCEDURES. The comptroller shall |
|
adopt rules and procedures to implement, administer, and enforce |
|
this chapter. |
|
Sec. 230.055. ASSIGNMENT PROHIBITED; EXCEPTION. An entity |
|
may not convey, assign, or transfer the credit allowed under this |
|
chapter to another entity unless all of the assets of the entity are |
|
conveyed, assigned, or transferred in the same transaction. |
|
Sec. 230.056. NOTICE OF AVAILABILITY OF CREDIT. The |
|
comptroller shall provide notice of the availability of the credit |
|
under this chapter on the comptroller's Internet website, in the |
|
instructions for insurance premium tax report forms, and in any |
|
notice sent to an entity concerning the requirement to file an |
|
insurance premium tax report. |
|
SECTION 4. Subchapter J, Chapter 29, Education Code, as |
|
added by this Act, applies beginning with the 2022-2023 school |
|
year. |
|
SECTION 5. An entity may apply for a credit under Chapter |
|
230, Insurance Code, as added by this Act, only for a contribution |
|
made on or after the effective date of this Act. |
|
SECTION 6. Not later than February 15, 2022, the |
|
comptroller of public accounts shall adopt rules as provided by |
|
Section 230.054, Insurance Code, as added by this Act. |
|
SECTION 7. Chapter 230, Insurance Code, as added by this |
|
Act, applies only to a tax report originally due on or after the |
|
effective date of this Act. |
|
SECTION 8. (a) The constitutionality and other validity |
|
under the state or federal constitution of all or any part of |
|
Subchapter J, Chapter 29, Education Code, as added by this Act, or |
|
Chapter 230, Insurance Code, as added by this Act, may be determined |
|
in an action for declaratory judgment in a district court in Travis |
|
County under Chapter 37, Civil Practice and Remedies Code, except |
|
that this section does not authorize an award of attorney's fees |
|
against this state and Section 37.009, Civil Practice and Remedies |
|
Code, does not apply to an action filed under this section. This |
|
section does not authorize a taxpayer suit to contest the denial of |
|
a tax credit by the comptroller of public accounts. |
|
(b) An appeal of a declaratory judgment or order, however |
|
characterized, of a district court, including an appeal of the |
|
judgment of an appellate court, holding or otherwise determining |
|
that all or any part of Subchapter J, Chapter 29, Education Code, as |
|
added by this Act, or Chapter 230, Insurance Code, as added by this |
|
Act, is constitutional or unconstitutional, or otherwise valid or |
|
invalid, under the state or federal constitution is an accelerated |
|
appeal. |
|
(c) If the judgment or order is interlocutory, an |
|
interlocutory appeal may be taken from the judgment or order and is |
|
an accelerated appeal. |
|
(d) A district court in Travis County may grant or deny a |
|
temporary or otherwise interlocutory injunction or a permanent |
|
injunction on the grounds of the constitutionality or |
|
unconstitutionality, or other validity or invalidity, under the |
|
state or federal constitution of all or any part of Subchapter J, |
|
Chapter 29, Education Code, as added by this Act, or Chapter 230, |
|
Insurance Code, as added by this Act. |
|
(e) There is a direct appeal to the Texas Supreme Court from |
|
an order, however characterized, of a trial court granting or |
|
denying a temporary or otherwise interlocutory injunction or a |
|
permanent injunction on the grounds of the constitutionality or |
|
unconstitutionality, or other validity or invalidity, under the |
|
state or federal constitution of all or any part of Subchapter J, |
|
Chapter 29, Education Code, as added by this Act, or Chapter 230, |
|
Insurance Code, as added by this Act. |
|
(f) The direct appeal is an accelerated appeal. |
|
(g) This section exercises the authority granted by Section |
|
3-b, Article V, Texas Constitution. |
|
(h) The filing of a direct appeal under this section will |
|
automatically stay any temporary or otherwise interlocutory |
|
injunction or permanent injunction granted in accordance with this |
|
section pending final determination by the Texas Supreme Court, |
|
unless the supreme court makes specific findings that the applicant |
|
seeking such injunctive relief has pleaded and proved that: |
|
(1) the applicant has a probable right to the relief it |
|
seeks on final hearing; and |
|
(2) the applicant will suffer a probable injury that |
|
is imminent and irreparable, and that the applicant has no other |
|
adequate legal remedy. |
|
(i) An appeal under this section, including an |
|
interlocutory, accelerated, or direct appeal, is governed, as |
|
applicable, by the Texas Rules of Appellate Procedure, including |
|
Rules 25.1(d)(6), 26.1(b), 28.1, 28.3, 32.1(g), 37.3(a)(1), |
|
38.6(a) and (b), 40.1(b), and 49.4. |
|
SECTION 9. This Act takes effect January 1, 2022. |