This is a clone of the Texas Administrative Code (TAC) for educational purposes. It is not the official version and should not be used for legal purposes. Site created Wed, 21 May 2025 21:16:40 GMT
If the parent is employed on less than a full-time basis, the value of the exemption is to be prorated in accordance with the parent's employment load. Under no circumstances, however, is the exemption to be for an amount less than 25 percent of the student's tuition.