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  By: Middleton H.B. No. 80
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the establishment of the Family Educational Relief
  Program and an insurance premium tax credit for contributions made
  for purposes of that program.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 29, Education Code, is amended by adding
  Subchapter J to read as follows:
  SUBCHAPTER J. FAMILY EDUCATIONAL RELIEF PROGRAM
         Sec. 29.351.  DEFINITIONS. In this subchapter:
               (1)  "Account" means a family educational relief
  account established under the program.
               (2)  "Certified educational assistance organization"
  means an educational assistance organization certified under
  Section 29.355 to administer the program.
               (3)  "Child with a disability" means a child who is
  eligible to participate in a school district's special education
  program under Section 29.003.
               (4)  "Institution of higher education" and "private or
  independent institution of higher education" have the meanings
  assigned by Section 61.003.
               (5)  "Parent" means a resident of this state who is a
  natural or adoptive parent, managing or possessory conservator,
  legal guardian, custodian, or other person with legal authority to
  act on behalf of a child.
               (6)  "Program" means the Family Educational Relief
  Program established under this subchapter.
               (7)  "Program participant" means a child and a parent
  of a child enrolled in the program.
         Sec. 29.352.  PURPOSE.  The purpose of the Family
  Educational Relief Program is to provide children from low-income
  households with additional educational options in order to achieve
  a general diffusion of knowledge.
         Sec. 29.353.  ESTABLISHMENT OF PROGRAM. The comptroller
  shall establish the Family Educational Relief Program to provide
  funding for approved education-related expenses of eligible
  children admitted into the program.
         Sec. 29.354.  FAMILY EDUCATIONAL RELIEF PROGRAM FUND. (a)
  The Family Educational Relief Program fund is an account in the
  general revenue fund to be administered by the comptroller.
         (b)  The fund is composed of:
               (1)  general revenue transferred to the fund;
               (2)  money appropriated to the fund;
               (3)  gifts, grants, and donations received under
  Section 29.370;
               (4)  contributions to the fund for which an entity
  receives a credit against the entity's state premium tax liability
  under Chapter 230, Insurance Code; and
               (5)  any other money available for purposes of the
  program.
         (c)  Money in the fund may be appropriated only to the
  comptroller for purposes of making payments to program participants
  and administering the program under this subchapter.
         Sec. 29.355.  SELECTION OF CERTIFIED EDUCATIONAL ASSISTANCE
  ORGANIZATIONS. (a) An organization may apply to the comptroller
  for certification as a certified educational assistance
  organization during an application period established by the
  comptroller.
         (b)  To be eligible for certification, the organization
  must:
               (1)  have the ability to perform the duties and
  functions required of a certified educational assistance
  organization under this subchapter as provided by the
  organization's charter;
               (2)  be exempt from federal tax under Section 501(a) of
  the Internal Revenue Code of 1986 by being listed as an exempt
  organization in Section 501(c)(3) of that code;
               (3)  be in good standing with the state; and
               (4)  be able to administer the program, including the
  ability to:
                     (A)  accept, process, and track applications for
  the program; and
                     (B)  verify that program funding is used only for
  approved education-related expenses.
         (c)  The comptroller shall certify at least one but no more
  than three educational assistance organizations to assist in
  administering the program, including by verifying:
               (1)  a child's eligibility for the program; and
               (2)  the use of funds in a program participant's account
  only for purposes approved under Section 29.360.
         Sec. 29.356.  ELIGIBLE CHILD. (a) A child is eligible to
  participate in the program if the child is:
               (1)  eligible to attend a public school under Section
  25.001; and
               (2)  a member of a household with a total annual income
  that is at or below the income guidelines necessary to qualify for
  the national free or reduced-price lunch program established under
  42 U.S.C. Section 1751 et seq.
         (b)  A sibling of a child who is eligible to participate in
  the program under Subsection (a) is eligible to participate in the
  program if the sibling is eligible to attend a public school under
  Section 25.001.
         (c)  A child who establishes eligibility under this section
  may participate in the program until the earliest of the following
  dates:
               (1)  the date on which the child graduates from high
  school;
               (2)  the date on which the child is no longer eligible
  to attend a public school under Section 25.001;
               (3)  the date on which the child enrolls in a public
  school, including an open-enrollment charter school; or
               (4)  the date on which the child is declared ineligible
  for the program by the comptroller under this subchapter.
         Sec. 29.357.  APPLICATION TO PROGRAM. (a) A parent of an
  eligible child may apply to a certified educational assistance
  organization to enroll the child in the program for the following
  school year. The parent must provide any information requested by
  the organization for purposes of verifying the child's eligibility
  for the program.
         (b)  Each certified educational assistance organization
  shall create an application form for the program and make the
  application form readily available to interested parents through
  various sources, including the organization's Internet website.
  The organization shall ensure that the application form is capable
  of being submitted to the organization electronically.
         (c)  Each certified educational assistance organization
  shall post on the organization's Internet website and provide to
  each parent who submits an application form to the organization a
  publication that describes the operation of the program, including:
               (1)  expenses allowed under the program under Section
  29.360;
               (2)  the organization's expense reporting
  requirements; and
               (3)  a description of the responsibilities of program
  participants and the duties of the organization under this
  subchapter.
         (d)  Subject to the availability of funding, a certified
  educational assistance organization shall admit into the program
  each child for whom the organization received an application under
  this section if the organization verifies that the child is
  eligible to participate in the program. If available funding is
  insufficient to admit each eligible child into the program, the
  organization shall prioritize admitting children in the following
  order:
               (1)  children who participated in the program in the
  preceding school year;
               (2)  siblings of children who participated in the
  program in the preceding school year; and
               (3)  children who demonstrate the greatest financial
  need.
         Sec. 29.358.  PARTICIPATION IN PROGRAM. (a) To receive
  funding under the program, a parent of an eligible child must agree
  to:
               (1)  spend money received through the program only for
  expenses allowed under Section 29.360; and
               (2)  notify the parent's certified educational
  assistance organization not later than 30 days after the date on
  which the child:
                     (A)  enrolls in a public school, including an
  open-enrollment charter school;
                     (B)  graduates from high school; or
                     (C)  is no longer eligible to enroll in a public
  school under Section 25.001.
         (b)  The parent of a child participating in the program is
  the trustee of the child's account.
         (c)  Each certified educational assistance organization
  shall provide annually to each program participant for whom the
  organization is responsible the publication provided under Section
  29.357(c). The publication may be provided electronically.
         Sec. 29.359.  APPROVED PROVIDERS. (a) The comptroller shall
  by rule establish a process for the preapproval of education
  service providers and vendors of educational products for
  participation in the program. The comptroller shall post on the
  comptroller's Internet website and provide to each certified
  educational assistance organization the list of preapproved
  providers and vendors.
         (b)  The comptroller shall approve an education service
  provider or vendor of educational products for participation in the
  program if the provider or vendor:
               (1)  for a private school, executes a notarized
  affidavit, with supporting documents, concerning the school's
  qualification to serve program participants, including evidence
  of:
                     (A)  accreditation by an organization recognized
  by the Texas Private School Accreditation Commission;
                     (B)  annual administration of a nationally
  norm-referenced assessment instrument or the appropriate
  assessment instrument required under Section 39.023;
                     (C)  valid certificate of occupancy;
                     (D)  policy statements regarding:
                           (i)  admissions;
                           (ii)  curriculum;
                           (iii)  safety;
                           (iv)  food service inspection;
                           (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
  school to the same extent as other children;
               (2)  for a private tutor, therapist, or teaching
  service:
                     (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:
                           (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:
                           (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;
               (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
  serve program participants.
         (c)  The comptroller shall review the national criminal
  history record information or documentation for each private tutor,
  therapist, or teaching service who submits an application. The
  tutor, therapist, or service must provide the comptroller with any
  information requested by the comptroller to enable the comptroller
  to complete the review.
         (d)  Each certified educational assistance organization
  shall post on the organization's Internet website the list of
  preapproved education service providers and vendors of educational
  products provided under Subsection (a).
         Sec. 29.360.  APPROVED EDUCATION-RELATED EXPENSES. (a)
  Subject to Subsection (b), money received under the program may be
  used only for the following expenses incurred by a program
  participant at a preapproved education service provider or vendor:
               (1)  tuition and fees:
                     (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
  enrolled;
               (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:
               (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.
         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.
         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.
         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.
         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.
         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 immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect on the 91st day after the last day of the
  legislative session.