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A BILL TO BE ENTITLED
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AN ACT
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relating to the establishment of an educational expenses |
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reimbursement program. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 33, Education Code, is amended by adding |
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Subchapter H to read as follows: |
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SUBCHAPTER H. EDUCATIONAL EXPENSES REIMBURSEMENT PROGRAM |
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Sec. 33.301. DEFINITIONS. In this subchapter: |
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(1) "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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(2) "Program" means the educational expenses |
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reimbursement program established under this subchapter. |
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Sec. 33.302. ESTABLISHMENT OF PROGRAM. (a) The |
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comptroller shall establish and administer an educational expenses |
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reimbursement program to provide reimbursement to parents for |
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eligible education-related expenses. |
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(b) The comptroller, with cooperation from the agency, |
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shall ensure that information about the program is readily |
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available to the public through various sources, including the |
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agency's Internet website. |
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Sec. 33.303. ELIGIBLE EDUCATION-RELATED EXPENSES. (a) A |
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parent may only be reimbursed under the program for the following |
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expenses incurred by a parent: |
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(1) tuition and fees: |
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(A) at a private school accredited by an |
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organization that is recognized by the Texas Private School |
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Accreditation Commission; or |
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(B) for an online educational course or program; |
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(2) the purchase of textbooks or other instructional |
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materials required by a school, course, or program; |
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(3) fees for classes or other educational services |
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provided by a public school; |
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(4) fees for services provided by a private tutor or |
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teaching service; |
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(5) costs of transportation to and from school; |
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(6) for a child with a disability, fees for |
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educational therapies or services provided by a practitioner or |
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provider; |
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(7) costs of computer hardware and software and other |
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technological devices necessary to facilitate a child's education; |
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(8) fees for a nationally norm-referenced achievement |
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test or examination, an assessment instrument adopted by the agency |
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under Section 39.023, an advanced placement test or similar |
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examination, or any other examination or assessment instrument |
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related to college or university admission; and |
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(9) school supplies. |
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(b) An educational services provider or vendor of |
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educational products must provide a parent with a receipt for each |
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expense allowed under Subsection (a) charged by the provider or |
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vendor to the parent. |
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Sec. 33.304. AMOUNT OF REIMBURSEMENT PAYMENT. Each year, a |
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parent is entitled to receive a reimbursement payment from the |
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state in an amount that is equal to the lesser of: |
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(1) the total amount of all eligible education-related |
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expenses described by Section 33.303 incurred by the parent during |
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the most recent federal income tax year; or |
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(2) the deduction amount for state and local sales and |
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use taxes claimed by the parent on the parent's federal income tax |
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return for the most recent federal income tax year. |
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Sec. 33.305. APPLICATION FOR REIMBURSEMENT. A parent must |
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apply for a reimbursement payment not later than December 31 of the |
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year following the federal income tax year during which the parent |
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incurred the eligible education-related expenses. The application |
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must be in the form and manner specified by the comptroller and |
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include any information the comptroller determines to be necessary |
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to administer this subchapter. |
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Sec. 33.306. VERIFICATION OF ELIGIBILITY. On receipt of an |
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application under Section 33.305, the comptroller shall verify that |
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the applicant is eligible for the reimbursement payment based on: |
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(1) information provided by the applicant; and |
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(2) if necessary, other information available to the |
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comptroller, including information provided by the Internal |
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Revenue Service. |
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Sec. 33.307. PAYMENT OF REIMBURSEMENT. The comptroller |
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shall make a reimbursement payment under this subchapter by any |
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means the comptroller determines appropriate, including by |
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electronic funds transfer. |
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Sec. 33.308. RULES. The comptroller shall adopt rules |
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necessary to implement this subchapter, including rules for |
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implementing this subchapter in a manner that ensures compliance |
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with federal law regarding confidentiality of student educational |
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information, including the Family Educational Rights and Privacy |
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Act of 1974 (20 U.S.C. Section 1232g). |
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SECTION 2. As soon as practicable after the effective date |
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of this Act, the comptroller of public accounts shall adopt the |
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rules required by Section 33.308, Education Code, as added by this |
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Act. |
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SECTION 3. This Act takes effect September 1, 2023. |