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A BILL TO BE ENTITLED
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AN ACT
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relating to the inclusion of compensation received by teachers |
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under the teacher allotment incentive in salary and wages under the |
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Teacher Retirement System of Texas. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 822.201(b), Government Code, is amended |
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to read as follows: |
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(b) "Salary and wages" as used in Subsection (a) means: |
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(1) normal periodic payments of money for service the |
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right to which accrues on a regular basis in proportion to the |
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service performed; |
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(2) amounts by which the member's salary is reduced |
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under a salary reduction agreement authorized by Chapter 610; |
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(3) amounts that would otherwise qualify as salary and |
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wages under Subdivision (1) but are not received directly by the |
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member pursuant to a good faith, voluntary written salary reduction |
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agreement in order to finance payments to a deferred compensation |
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or tax sheltered annuity program specifically authorized by state |
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law or to finance benefit options under a cafeteria plan qualifying |
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under Section 125 of the Internal Revenue Code of 1986, if: |
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(A) the program or benefit options are made |
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available to all employees of the employer; and |
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(B) the benefit options in the cafeteria plan are |
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limited to one or more options that provide deferred compensation, |
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group health and disability insurance, group term life insurance, |
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dependent care assistance programs, or group legal services plans; |
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(4) performance pay awarded to an employee by a school |
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district as part of a total compensation plan approved by the board |
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of trustees of the district and meeting the requirements of |
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Subsection (e); |
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(5) the benefit replacement pay a person earns under |
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Subchapter H, Chapter 659, except as provided by Subsection (c); |
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(6) stipends paid to teachers in accordance with |
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former Section 21.410, 21.411, 21.412, or 21.413, Education Code; |
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(7) amounts by which the member's salary is reduced or |
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that are deducted from the member's salary as authorized by |
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Subchapter J, Chapter 659; |
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(8) a merit salary increase made under Section 51.962, |
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Education Code; |
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(9) amounts received under the relevant parts of the |
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educator excellence awards program under Subchapter O, Chapter 21, |
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Education Code, or a mentoring program under Section 21.458, |
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Education Code, that authorize compensation for service; |
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(10) salary amounts designated as health care |
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supplementation by an employee under Subchapter D, Chapter 22, |
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Education Code; [and] |
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(11) to the extent required by Sections 3401(h) and |
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414(u)(12), Internal Revenue Code of 1986, differential wage |
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payments received by an individual from an employer on or after |
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January 1, 2009, while the individual is performing qualified |
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military service as defined by Section 414(u), Internal Revenue |
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Code of 1986; and |
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(12) increased compensation paid to a teacher by a |
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school district using funds received by the district under the |
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teacher incentive allotment under Section 48.112, Education Code. |
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SECTION 2. This Act takes effect September 1, 2021. |