Below is a spotlight on the emergency, proposed, and adopted rules in the June 3rd edition of the Texas Register.

Education

TEXAS EDUCATION AGENCY

Proposed Rules:

PLANNING AND ACCOUNTABILITY – 19 TAC §97.1005

  • The Texas Education Agency proposes an amendment concerning results driven accountability (RDA). The proposed amendment would repeal the 2021 Results Driven Accountability Manual and replace it with the 2022 RDA Manual. The 2022 RDA Manual would include several changes from the 2021 system. Revisions to the RDA Manual would include the following.
    • Bilingual Education, English as a Second Language, and Emergent Bilingual (BE/ESL/EB)
      • The proposed amendment would include a new report only indicator for BE/ESL/EB to measure student outcomes in LEAs who receive waivers under Title 19 of the Texas Education Code.
      • The proposed amendment would also include several new indicator names to parallel with programmatic terminology usage that would replace English learners with emergent bilingual students with no impact to data inclusion or exclusion, and which would reflect the elimination of a separate writing assessment subject measurement in applicable indicators.
      • In addition, the proposed amendment would eliminate duplicative information and renumeration of data notes.
    • Other Special Populations (OSP)
      • This proposed amendment would include a new indicator name which would reflect the elimination of a separate writing assessment subject measurement.
    • Special Education (SPED)
      • This proposed amendment would include several new indicator names which would reflect the elimination of a separate writing assessment subject measurement, which would define student-aged inclusion in each applicable indicator.
    • Of Note for all RDA Program Areas
      • On March 16, 2020, Governor Greg Abbott waived the State of Texas Assessment of Academic Readiness (STAAR®) testing requirements for the 2019-2020 school year due to extensive school closures relating to the COVID-19 nation-wide pandemic event. Because application of the special analysis (SA) process uses data over the prior two years, impacted STAAR® assessment indicators would not include SA processing for RDA 2022.
    • Written comment on this proposal may be submitted until July 5th, 2022.

CHARTERS GENERAL PROVISIONS – 19 TAC §100.1010

  • The Texas Education Agency proposes an amendment concerning performance frameworks for open-enrollment charter schools. The proposed amendment would adopt in rule the 2021 Charter School Performance Framework (CSPF) Manual, which would be updated to comply with statutory provisions and clarify the operation of the CSPF to rate the performance of open-enrollment charter schools in Texas. The proposed amendment would replace the 2020 CSPF Manual with the 2021 CSPF Manual. The 2021 version of the manual presents no significant changes from 2020. Throughout the manual, language would be revised with clarifying edits such as updated dates, references to financial accountability indicators, and language describing the waiver of accountability requirements. In addition, indicator 31, Appropriate Handling of Secure Assessment Materials, would be updated to define “meets expectations” and “does not meet expectations.” The indicator is not applicable for 2021. Written comment on this proposal may be submitted until July 5th, 2022.

BUDGETING, ACCOUNTING, AND AUDITING – 19 TAC §109.5001

  • The Texas Education Agency (TEA) proposes an amendment concerning the financial accountability system resource guide. The proposed amendment would adopt by reference the updated Financial Accountability System Resource Guide (FASRG), Version 18.0. The FASRG provides accounting rules for school districts, open-enrollment charter schools, and education service centers. The following changes would be made to Modules 1-6 of the FASRG.
    • Module 1: School districts and charter schools would be required to maintain proper budgeting and financial accounting and reporting systems. In addition, school districts would be required to establish principles and policies to ensure uniformity in accounting in conformity with GAAP established by the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB).
    • Module 2: The proposed module would establish financial and accounting requirements for Texas public charter schools to ensure uniformity in accounting in conformity with GAAP. The proposed module would also include current guidance that complements the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide, State and Local Governments and supplements the Government Auditing Standards of the United States Government Accountability Office (GAO). These requirements facilitate preparation of financial statements that conform to GAAP established by the FASB.
    • Module 3: Charter schools would be required to maintain proper budgeting and financial accounting and reporting systems that are in conformity with Texas Education Data Standards in the Texas Student Data Systems Public Education Information Management System. In addition, charter schools would be required to establish principles and policies to ensure uniformity in accounting in conformity with GAAP established by the FASB. The proposed module would also include current auditing guidance that complements the AICPA Audit and Accounting Guide, State and Local Governments and supplements the Government Auditing Standards of the United States GAO. These requirements facilitate preparation of financial statements that conform to GAAP established by the FASB.
    • Module 4: The proposed module would establish auditing requirements for Texas public school districts and charter schools and include current requirements from Texas Education Code, §44.008, as well as Title 2, Code of Federal Regulations, Part 200, Subpart F, Audit Requirements, that implement the federal Single Audit Act. The proposed module would also include current auditing guidance that complements the AICPA Audit and Accounting Guide, State and Local Governments and supplements the Government Auditing Standards of the United States GAO. These requirements facilitate preparation of financial statements that conform to GAAP established by the GASB.
    • Module 5: School districts and charter schools would be required to establish procurement policies and procedures that align with their unique operating environment and ensure compliance with relevant statutes and policies.
    • Module 6: School districts and charter schools would be required to maintain proper budgeting and financial accounting and reporting systems. The module would provide current information to assist local school officials’ understanding of the numerous options for use of the state compensatory education allotment and provide current guidance for compliance.
  • Written comment on this proposal may be submitted until July 5th, 2022.

Adopted Rules:

STATE ADOPTION AND DISTRIBUTION OF INSTRUCTIONAL MATERIALS – 19 TAC §66.1307

  • The Texas Education Agency adopts an amendment concerning technology and instructional materials allotment. The adopted amendment updates the title of §66.1307, Technology and Instructional Materials Allotment, to “Instructional Materials and Technology Allotment” to align with the name of the allotment used in statute. The adopted amendment also updates allowable purchases and expenses using allotment funds based on HB 1525 (87R) and HB 3261 (87R), and outlines district considerations related to the purchase of technological equipment. In addition, the adopted amendment makes technical edits and update the outdated term EMAT with “the state ordering system.” No public comments on this proposal were received. The effective date of this amendment is June 7, 2022.

ADAPTATIONS FOR SPECIAL POPULATIONS, CLARIFICATION OF PROVISIONS IN FEDERAL REGULATIONS AND STATE LAW – 19 TAC §§89.1040, 89.1050, 89.1053, 89.1055

  • The Texas Education Agency adopts amendments concerning special education services. The adopted amendment changes Section 89.1040, Eligibility Criteria to allow for the multidisciplinary team that makes the determination of a student’s other health impairment to include a physician assistant or an advanced practice registered nurse. This change will address a petition for rulemaking submitted by Texas Nurse Practitioners. The adopted amendment also changes Section 89.1050, The Admission, Review, and Dismissal Committee to include additional requirements regarding functional behavioral assessments and the development of a behavior improvement plan or behavioral intervention plan when a student with a disability undergoes a disciplinary change of placement. This change will implement HB 785 (87R). In addition, a non-substantive technical correction will be made in subsection (c)(3)(B) to clarify that the language applies to students who are suspected or documented to be deaf or hard of hearing. The phrase “or documented” will be reinstated after being inadvertently deleted in a previous amendment to the section. The adopted amendment also changes Section 89.1053, Procedures for Use of Restraint and Time-Out to modify the information a school district must report to a student’s parent or guardian when restraint has been used, as pursuant to HB 785 (87R). The adopted new language will include additional requirements related to behavior improvement plans or behavioral intervention plans and functional behavioral assessments. Subsection (i) will be amended to add requirements related to the documentation of time-out. The adopted amendment also changes Section 89.1055, Content of the Individualized Education Program to require the admission, review, and dismissal committee to review a student’s behavior improvement plan or behavioral intervention plan at least annually to address specific behaviors. The TEA received public comment from multiple nonprofits and advocacy organizations. A summary of their comments can be found here. The effective date of this change is June 7, 2022.

ADAPTATIONS FOR SPECIAL POPULATIONS, DISPUTE RESOLUTION – 19 TAC §89.1151

  • The Texas Education Agency adopts amendments concerning special education services. This adopted amendment changes Section 89.1151, Special Education Due Process Hearings to change the time limit for requesting a due process hearing from one year to two years beginning September 1, 2022. This change will implement HB 1252 (87R). The new statute prohibits the commissioner or agency from adopting or enforcing a rule that establishes a shorter period than the maximum timeline designated under 20 U.S.C. §1415(b)(6) and (f)(3) for filing a due process complaint alleging a violation of state or federal special education laws and requesting an impartial due process hearing. The one-year time limit for filing a special education due process complaint established in §89.1151(c) is shorter than the time period provided in federal law and, therefore, must be amended. The TEA received public comment from multiple nonprofits and advocacy organizations. A summary of their comments can be found here. The effective date of this change is June 7, 2022.

PLANNING AND ACCOUNTABILITY, STATUS, STANDARDS, AND SANCTIONS – 19 TAC §97.1061, §97.1064

  • The Texas Education Agency adopts amendments concerning accreditation status, standards, and sanctions. The adopted amendment implements SB 1365 (87R), which defines which performance ratings correlate to acceptable performance, unacceptable performance, and performance that needs improvement. TEC, §39A.065, establishes a requirement for school districts, open-enrollment charter schools, district campuses, or charter school campuses that are assigned a rating of D that qualify under TEC, §39.0543(b), to develop and implement a local improvement plan. The adopted amendment implements the new statutes by adding requirements in new subsection (b) on how schools must develop and keep local improvement plans. SB 1365 also added TEC, §39A.110(c), to allow the commissioner to authorize modification of an approved campus turnaround plan if the commissioner determines that, due to a change in circumstances occurring after the plan’s approval, a modification of the plan is necessary to achieve the plan’s objectives. The adopted amendment implements this by adding new subsection (l) to specify the conditions under which schools can modify turnaround plans with commissioner approval due to having received the Not Rated; Declared State of Disaster rating. Based on public comment, two changes were made at adoption. In §97.1061(b), the requirement for a local improvement plan to be developed and implemented using a web-based platform was removed. The modified language requires the plan to use guidance provided by TEA. In §97.1064(l)(1), the phrase “but not limited to” was added in the description of a change in circumstance. The TEA received public comment from multiple individuals and advocacy groups. A summary of their responses can be found here. The effective date of this change is June 7, 2022.

ACCELERATED INSTRUCTION – 19 TAC §104.1001

  • The Texas Education Agency an amendment concerning accelerated instruction. The adopted rule implements HB 4545 (87R), which removed grade advancement requirements and focus on the provision of accelerated instruction and related supports for students who have failed to perform satisfactorily on assessments required under TEC, §39.023. The adopted amendment clarifies the statutory changes to accelerated instruction and outlines new requirements related to accelerated learning committees and related student supports. Specifically, the adopted amendment clarifies which assessment instruments are subject to accelerated instruction requirements, when accelerated instruction can and cannot be provided, the requirements of accelerated instruction, options other than accelerated instruction, and the requirements for an accelerated learning committee, including its membership. The adopted amendment also addresses the applicability of HB 4545 to students served by special education. The new rule clarifies admission, review, and dismissal (ARD) committee responsibilities in connection with accelerated instruction committees and an ARD committee’s responsibility to ensure a free appropriate public education in connection with accelerated instruction. Based on public comment, the following three revisions were made at adoption. New subsection (a) was added to define supplemental accelerated instruction in order to provide clarity in terms used throughout the rule. Subsection (b)(3) was modified to correct a clerical error that referenced an incorrect TEC provision. Subsection (f)(3) was modified to clarify the requirement under TEC, §28.0211(f), for an admission, review, and dismissal committee serving as an accelerated learning committee to develop a plan for a student served by special education to participate in supplemental accelerated instruction. The TEA received public comment from multiple advocacy groups. A summary of their comments can be found here. The effective date of this change is June 7th, 2022.

TEACHER RETIREMENT SYSTEM OF TEXAS

Proposed Rules:

HEALTH CARE AND INSURANCE PROGRAMS – 34 TAC §41.33

  • The Board of Trustees of the Teacher Retirement System of Texas (TRS) proposes an amendment concerning Definitions The purpose of the proposed amendments is to add new language that would expand the definition of “Employee” and “Part-time Employee” to include Medicare-eligible individuals that meet all the other requirements in the rule, even if they are receiving coverage from a program under Insurance Code Chapter 1551 (relating to the Texas Employees Group Benefits Act), Chapter 1575 (relating to the Texas Public School Employees Group Benefits Program), and Chapter 1601 (relating to Uniform Insurance Benefits Act for Employees of the University of Texas System and the Texas A&M University System). The proposed amendment would redefine the terms “Employee” and “Part-time Employee” so that, if the person meets the other requirements of the definitions and is Medicare eligible, but is nevertheless receiving coverage from the programs under Chapters 1551, 1575, and 1601 of the Insurance Code, such person would still meet those definitions, and thus be eligible to participate in TRS-ActiveCare. This proposed amendment would allow TRS and participating entities to offer TRS-ActiveCare to such employees in compliance with the MSP law. Written comment on this proposal may be submitted until July 3rd, 2022.

STATE BOARD FOR EDUCATOR CERTIFICATION

Proposed Rules:

PROFESSIONAL EDUCATOR PREPARATION AND CERTIFICATION – 19 TAC §230.55

  • The State Board for Educator Certification proposes an amendment concerning requirements for Educational Aide I certificate. The proposed amendment would update requirements for issuance of the Educational Aide I certificate to high school students who qualify for industry-based certification. The proposed amendment would also provide technical cross-reference and State Board of Education (SBOE) action updates. Specifically, the proposed amendment would include a technical cross-reference edit to reflect recent SBOE updates to Texas Essential Knowledge and Skills (TEKS) rule chapters for Career and Technical Education and to change references to Education and Training from Chapter 130, Subchapter E, to newly adopted Chapter 127, Subchapter G, Education and Training. The proposed amendment would also expand the list of SBOE-approved education and training course options to be completed by high school students to qualify for the Educational Aide I certificate. The proposed amendment would allow high school students, who qualify for an industry-based certification, additional options for courses they can take to fulfill the three-credit requirement and would continue to allow schools to accurately reflect these students as “career ready” in their accountability measures. Written comment on this proposal may be submitted until July 5th, 2022.

GENERAL CERTIFICATION PROVISIONS – 19 TAC §232.7

  • The State Board for Educator Certification proposes an amendment concerning requirements for certificate renewal. The proposed amendment would require that to renew an educator’s certificate, the educator must be in compliance with the terms of any SBEC order resulting from an educator discipline case against the educator. This requirement would allow the SBEC to enforce its disciplinary orders more efficiently and consistently, particularly when the order requires an educator to take training or continuing education but does not suspend the educator’s certificate. The purpose of this amendment is to allow the SBEC an efficient method of enforcing its orders that require an educator to complete training or additional continuing education but do not suspend the educator’s certificate. Currently, the SBEC is easily able to enforce the training or continuing education requirements of its orders involving suspensions because the educator has to show proof of the completed courses before the educator’s certificate can be reinstated at the end of the suspension. To enforce an order that requires training but does not involve a suspension, the SBEC currently has to instigate a second contested case proceeding, seeking to find that the educator is in violation of the SBEC order. This is a long process and requires a significant amount of staff time and agency resources. It is likely that SBEC orders requiring training without a suspension or other sanction will increase after recent rule changes due to HB 2519 (87R), allowing the SBEC to order additional continuing education or training without otherwise sanctioning the educator’s certificate. Written comment on this proposal may be submitted until July 5th, 2022.

Healthcare

DEPARTMENT OF STATE HEALTH SERVICES

Emergency Rules:

STANDARD OF CARE – 25 TAC §448.603

  • The Department of State Health Services is renewing emergency amendment §448.603 for a 60-day period. The text of the emergency rule, originally published in the February 4, 2022, issue of the Texas Register, expanded a licensed chemical dependency treatment facility’s (CDTF) ability to provide staff training on abuse, neglect, and exploitation and nonviolent crisis intervention through live, interactive, instructor-led, electronic means in response to COVID-19. The purpose of the emergency rulemaking was to support the Governor’s March 13, 2020, proclamation certifying that the COVID-19 virus poses an imminent threat of disaster in the state and declaring a state of disaster for all counties in Texas. To protect patients and the public health, safety, and welfare of the state during the COVID-19 pandemic, HHSC adopted an emergency rule amendment to temporarily permit a licensed CDTF to provide abuse, neglect, and exploitation training to staff through live, interactive, instructor-led, electronic means to reduce the risk of COVID-19 transmission. HHSC also adopted an emergency rule amendment to temporarily permit a licensed CDTF to provide nonviolent crisis intervention training to staff through live, interactive, instructor-led, electronic means to reduce the risk of COVID-19 transmission.

Proposed Rules:

HOSPITAL LICENSING – 25 TAC §133.52

  • The Health and Human Services Commission proposes an amendment concerning Hospital-Owned or Hospital-Operated Freestanding Emergency Medical Care Facilities. The proposal is necessary to implement SB 2038 (87R), which requires an applicable hospital-owned or hospital-operated FEMC facility to disclose its prices for any testing and vaccination services the facility offers for an infectious disease for which a state of disaster has been declared. SB 2038 prohibits the FEMC facility from charging a facility or observation fee for a health care service the facility provides an individual accessing the service from a vehicle. During a declared state of disaster, SB 2038 prohibits a hospital-owned or hospital-operated FEMC facility from charging an “unconscionable price,” as defined by HSC §241.224, for products and services provided by the facility or intentionally charging a third-party payor a higher price than an individual for the same product or service. The proposed new rule also implements HHSC’s authority under SB 2038 to impose an administrative penalty if a hospital-owned or hospital-operated FEMC facility violates the prohibition in SB 2038 of certain pricing practices during a declared state of disaster. Written comment on this proposal may be submitted until July 3rd, 2022.

TEXAS HEALTH AND HUMAN SERVICES COMMISSION

Emergency Rules:

COVID-19 EMERGENCY HEALTH CARE FACILITY LICENSING – 26 TAC §500.21

  • The Health and Human Services Commission is renewing emergency amendment §500.21 for a 60-day period. The text of the emergency rule, originally published in the February 18, 2022, issue of the Texas Register, concerned an emergency rule in response to COVID-19 in order to update and continue the regulatory requirements for end stage renal disease (ESRD) facilities to reduce barriers to treatment during the COVID-19 pandemic. The purpose of the emergency rulemaking was to support the Governor’s March 13, 2020, proclamation certifying that the COVID-19 virus poses an imminent threat of disaster in the state and declaring a state of disaster for all counties in Texas. To protect dialysis patients and the public health, safety, and welfare of the state during the COVID-19 pandemic, HHSC adopted an emergency rule to reduce barriers to treatment for dialysis patients by updating ESRD facility regulatory guidelines regarding staffing ratios, in-home visits, telemedicine, incident reporting, and education and training requirements for staff.

Proposed Rules:

FREESTANDING EMERGENCY MEDICAL CARE FACILITIES – 26 TAC §509.69

  • The Health and Human Services Commission proposes an amendment, concerning Fees and Prices. The proposed amendment is necessary to implement SB 2038 (87R), which requires an FEMC facility to disclose its prices for any testing and vaccination services the facility offers for an infectious disease for which a state of disaster has been declared. SB 2038 prohibits an FEMC facility from charging a facility or observation fee for a health care service the facility provides an individual accessing the service from a vehicle. During a declared state of disaster, SB 2038 prohibits an FEMC facility from charging an “unconscionable price” for products and services provided by the facility or intentionally charging a third-party payor a higher price than an individual for the same product or service. The proposed new rule also implements HHSC’s authority under SB 2038 to impose an administrative penalty if an FEMC facility violates the prohibition in SB 2038 of certain pricing practices during a declared state of disaster. Written comment on this proposal may be submitted until July 3rd, 2022.

Adopted Rules:

COORDINATED PLANNING AND DELIVERY OF HEALTH AND HUMAN SERVICES COMMITTEES – 1 TAC §351.805

  • The Texas Health and Human Services Commission adopts an amendment concerning the State Medicaid Managed Care Advisory Committee. The adopted amendment implements changes recommended by the State Medicaid Managed Care Advisory Committee (SMMCAC) in March 2020 and changes recommended by HHSC staff. The adopted rule reorganizes and formats the rule so that the SMMCAC rule is consistent with other HHSC advisory committee rules. Based on recommendations, the adopted rule extends the SMMCAC membership terms from two to three years. The date of abolition is changed from December 31, 2023, to December 31, 2024, to extend the advisory functions of the SMMCAC for one additional year. The adopted rule changes the maximum number of SMMCAC members from 23 to 24. The adopted rule removes, adds, and reorganizes the nineteen categories used to select and appoint representatives to the SMMCAC into three categories. The first category has subcategories of people enrolled in Medicaid managed care from which 10 people can be appointed as members. The second category has subcategories of providers contracted with Texas Medicaid managed care organizations (MCOs) from which 10 members can be appointed. The third category provides for the appointment of representatives of four MCOs participating in Texas Medicaid, including both national and community-based plans, and dental maintenance organizations. The adopted rule makes the composition of the SMMCAC more equal between persons enrolled and providers and allows for the appointment of four MCO representatives as members. The adopted rule, for each subcategory of person enrolled, allows HHSC to appoint the person or to appoint the person’s family member or an advocate representing people in the person’s subcategory. The adopted rule includes in the membership subcategory of people enrolled in Medicaid managed care a person aged 21 or older with an intellectual, developmental, or physical disability, including a person with autism spectrum disorder (or a family member or advocate). The adopted rule adds a subcategory for a person who is 21 years of age or older and is dually enrolled in Medicaid and Medicare and adds a subcategory of providers serving Medicaid recipients who are 21 years of age or older and have a disability. One positive public comment commending the rule change was received by a nonprofit group. The effective date of this amendment is June 9, 2022.

CANCER PREVENTION AND RESEARCH INSTITUTE OF TEXAS

Adopted Rules:

GRANTS FOR CANCER PREVENTION AND RESEARCH – 25 TAC §703.17

  • The Cancer Prevention and Research Institute of Texas adopts the amendments relating to revenue sharing terms and the Institute’s option to take equity ownership in a grant recipient. If CPRIT takes equity in a grant recipient, the amendments to §703.17 require CPRIT to specify in the award contract any changes from standard reporting requirements and associated consequences for failing to timely report. CPRIT received no public comments regarding the proposed amendment. The effective date of the amendment is June 9, 2022.

Environment

TEXAS COMMISSION ON ENVIRONMENTAL QUALITY

Adopted Rules:

UNDERGROUND INJECTION CONTROL – 30 TAC §331.11

  • The Texas Commission on Environmental Quality adopts an amendment concerning underground injection control. The adopted rule implements HB 1284 (87R) addressing agency jurisdiction over regulation of injection and geologic storage of anthropogenic carbon dioxide (CO2) in Texas. Prior to HB 1284, Chapter 27 of the Texas Water Code (TWC) split jurisdiction over Class VI underground injection control (UIC) wells between the Railroad Commission of Texas (RRC) and the TCEQ, depending on the type of project producing the anthropogenic CO2 and the zone into which the anthropogenic CO2 will be injected. In HB 1284, the legislature consolidated the jurisdiction over onshore and offshore Class VI UIC wells solely to the RRC and directed the RRC to apply for and obtain primacy of this permitting program from the EPA. The adopted amendments remove subsection (d), which states “The commission has jurisdiction over the injection of carbon dioxide produced by a clean coal project into a zone that is below the base of usable quality water and that is not productive of oil, gas, or geothermal resources.” No public comment was received on this proposal. The effective date of this rule is June 9, 2022.

Tax Administration

COMPTROLLER OF PUBLIC ACCOUNTS

Proposed Rules:

PROPERTY TAX ADMINISTRATION – 34 TAC §9.4001

  • The Comptroller of Public Accounts proposes an amendment concerning valuation of open-space and agricultural lands. The proposed amendments update and revise the October 2020 manual for the appraisal of agricultural land. The proposed amendment updates the manual to reflect the elimination of the annual interest rate component from the calculation of the rollback tax in response to HB 3833 (87R). In addition, the proposed amendment updates the manual to add an interest to the rollback tax if it becomes delinquent. The updated manual excludes chicken coops or rabbit pens used for the noncommercial production of food for personal consumption as real property and therefore are no longer eligible for taxation pursuant to HB 2535 (87R). The proposed amendment also revises the manual throughout to reflect the changes to the application process and the added deadlines to implement SB 63 (87R). The proposed amendment also revises the manual to implement SB 725 (87R) by adding the specific circumstances for which special appraisal does not end when the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area. The years, values and figures were updated to be more recent. Written comment on this proposal may be submitted until July 3rd, 2022.

Adopted Rules:

CENTRAL ADMINISTRATION, PRACTICE AND PROCEDURES – 34 TAC §1.1, 34 TAC §1.5, 34 TAC §1.10, 34 TAC §1.11, 34 TAC §1.13, 34 TAC §1.21

  • The Comptroller of Public Accounts adopts amendments concerning scope and construction of rules. The amendments implement SB 248 (87R). SB 248 repealed Tax Code, §154.1142 and §155.0592, and enacted new Health and Safety Code, §161.0901 (Disciplinary Action Against Cigarette, E-cigarette, and Tobacco Product Retailers). No comments were received regarding adoption of the amendment. The effective date of this rule is June 8, 2022.

 

PREPAID HIGHER EDUCATION TUITION PROGRAM – 34 TAC §7.103, 34 TAC §7.198

  • The Comptroller of Public Accounts adopts amendments concerning tax benefits and securities laws exemptions. The adopted amendments clarify that the plan manager will monitor the aggregate contributions rather than the account balance to determine whether an account has exceeded the amounts necessary to provide for the qualified higher education expenses of the beneficiary, as required under Internal Revenue Code. The comptroller did not receive any comments regarding adoption of the amendment. The effective date of this rule is June 8, 2022.