Texas 2021 - 87th 3rd C.S.

Texas House Bill HB80 Latest Draft

Bill / Introduced Version Filed 09/17/2021

                            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.