By Ellis S.B. No. 1299 75R6467 JSA-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to a program to authorize prepaid tuition savings 1-3 accounts. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter F, Chapter 54, Education Code, is 1-6 amended by adding Section 54.6255 to read as follows: 1-7 Sec. 54.6255. TUITION SAVINGS PLAN. (a) In addition to 1-8 the plans listed in Section 54.622, the board shall establish and 1-9 administer a tuition savings plan as provided by this section. 1-10 (b) The plan shall permit a person to establish an account 1-11 in the fund for the benefit of a designated individual beneficiary 1-12 who is younger than 18 years of age when the account is 1-13 established, for the purpose of prepaying tuition for the 1-14 beneficiary to attend a public or private institution of higher 1-15 education. The person may make deposits to the account at any 1-16 time, except that the board may prohibit deposits to an account 1-17 more frequently than once a month and may require that a deposit 1-18 equal or exceed a specified minimum amount, which may not be less 1-19 than $25. 1-20 (c) The board shall credit to each account established under 1-21 this section at least monthly the income earned by the fund 1-22 attributable to the amount in the account and shall deduct from the 1-23 current balance any amount paid out from the account. In 1-24 determining the income attributable to the amount in the account, 2-1 the board shall take into account the appropriate proportion of the 2-2 board's costs of program administration and operations attributable 2-3 to the account. 2-4 (d) The beneficiary of the account may apply any portion of 2-5 the current balance in the account to pay tuition and required fees 2-6 at any accredited public or private institution of higher education 2-7 in or outside this state at which the beneficiary is enrolled. The 2-8 board shall establish payment procedures to ensure that the money 2-9 is applied to tuition and fees as required by this subsection. 2-10 (e) The person who established the account may close the 2-11 account or change the beneficiary of the account, but only if: 2-12 (1) the beneficiary or, if the beneficiary is a minor, 2-13 the beneficiary's parent or guardian consents in writing to the 2-14 closing or change; or 2-15 (2) the beneficiary dies. 2-16 (f) If an account is closed, the board shall refund to the 2-17 person who established the account the current value of the 2-18 account, less any amount required by federal law to be retained or 2-19 withheld as a penalty or tax payment. 2-20 (g) The person who established the account may apply all or 2-21 part of the current value of the account to the purchase of a plan 2-22 listed in Section 54.622 if that plan is established for the same 2-23 beneficiary. 2-24 (h) The board by rule shall prescribe procedures for the 2-25 person establishing an account to transfer all rights of the person 2-26 over the account to another person, including the beneficiary, or 2-27 to name a successor to take the person's place if the person dies 3-1 or becomes incapacitated or, if the person is not an individual, 3-2 ceases to exist. If the person establishing the account dies, 3-3 becomes incapacitated, or ceases to exist without transferring the 3-4 person's rights over the account or designating a successor or if 3-5 the successor is not available or is unwilling or unable to serve, 3-6 the beneficiary or the beneficiary's parent or guardian may 3-7 exercise the rights of the person who established the account, 3-8 except that the right to close the account may not be exercised 3-9 during the incapacity of the person. 3-10 (i) An account may be maintained as long as the beneficiary 3-11 is living. 3-12 (j) If the program is abolished, the board shall refund to 3-13 the person who established the account the current value of the 3-14 account when the refund is made. 3-15 SECTION 2. (a) This Act takes effect September 1, 1997. 3-16 (b) The Prepaid Higher Education Tuition Board shall 3-17 establish the program provided by Section 56.6255, Education Code, 3-18 as added by this Act, and begin establishing accounts under that 3-19 section not later than January 1, 1998. 3-20 SECTION 3. The importance of this legislation and the 3-21 crowded condition of the calendars in both houses create an 3-22 emergency and an imperative public necessity that the 3-23 constitutional rule requiring bills to be read on three several 3-24 days in each house be suspended, and this rule is hereby suspended.