19 Tex. Admin. Code § 21.217

Current through Reg. 49, No. 45; November 8, 2024
Section 21.217 - Proration of Exemption

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.

19 Tex. Admin. Code § 21.217

The provisions of this §21.217 (adopted as §22.296) to be effective November 28, 2005, 30 TexReg 7872; Transferred from §22.296 by Texas Register, Volume 42, Number 08, February 24, 2017, TexReg 699, eff. 3/1/2017