Texas Statutes
Chapter 31 - Collections
Section 31.037. Performance of Teaching Services by Employee in Lieu of Payment of School Taxes on Property of Business Entity

Sec. 31.037. PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN LIEU OF PAYMENT OF SCHOOL TAXES ON PROPERTY OF BUSINESS ENTITY. (a) The governing body of a school district by resolution may authorize a corporation or other business entity to permit a qualified individual employed by the business entity to perform teaching services in a high school or a junior high school for the school district in lieu of paying taxes imposed by the district on property owned by the business entity.
(b) The governing body of the school district shall determine:
(1) the number of business entities that will be eligible for a tax credit under this section;
(2) the courses that an employee of the business entity may teach for the district under this section; and
(3) the amount of the tax credit that a business entity may earn.
(c) The governing body shall require that each business entity permitted to provide an employee to perform teaching services for the district under this section execute a contract with the district. The contract must be executed before the delinquency date and must:
(1) specify:
(A) the course or courses that the employee will teach for the district;
(B) the high school or junior high school of the district where the employee will perform the teaching services;
(C) the semester in which the employee will perform the teaching services; and
(D) the amount of the tax credit that the business entity will receive on successful completion of the contractual obligations of the business entity and its employee; and
(2) set out or describe the provisions of Subsections (d)-(h).
(d) For each course taught for the entire school semester by an employee of the business entity for the school district, the business entity is entitled to a maximum credit of $500 against the taxes imposed, except that if the employee teaches a course for which a student receives a full year's credit for one semester, the business entity is entitled to a maximum credit of $1,000 for each such course taught for one semester by the employee.
(e) The district shall terminate the contract if:
(1) the employee fails to perform the teaching services; or
(2) the district determines that the teaching services of the employee of the business entity are unsatisfactory.
(f) If the contract is terminated under Subsection (e), on the termination date the district may grant the business entity a portion of the tax credit based on the portion of the teaching services performed.
(g) While performing teaching services for a school district, the employee of the business entity:
(1) is not an employee of the district; and
(2) is not entitled to any benefit, including workers' compensation coverage, that the district provides to an employee of the district.
(h) An individual may not perform teaching services for which a business entity receives a tax credit under this section if the individual enters into a contract with the same school district to provide teaching services for a tax credit for the same tax year under Section 31.036.
(i) An individual is qualified to perform teaching services for a school district under this section only if the individual holds a baccalaureate or more advanced degree in a field related to the course to be taught and:
(1) is certified as a classroom teacher under Subchapter B, Chapter 21, Education Code; or
(2) obtains a school district teaching permit under Section 21.055, Education Code.
Added by Acts 1999, 76th Leg., ch. 637, Sec. 2, eff. Aug. 30, 1999.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle E - Collections and Delinquency

Chapter 31 - Collections

Section 31.01. Tax Bills

Section 31.02. Delinquency Date

Section 31.03. Split Payment of Taxes

Section 31.031. Installment Payments of Certain Homestead Taxes

Section 31.032. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Been Damaged as a Result of Disaster or Emergency

Section 31.033. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Not Been Damaged as a Result of Disaster or Emergency

Section 31.035. Performance of Service in Lieu of Payment of Taxes on Homestead of Elderly Person

Section 31.036. Performance of Teaching Services in Lieu of Payment of School Taxes on Homestead

Section 31.037. Performance of Teaching Services by Employee in Lieu of Payment of School Taxes on Property of Business Entity

Section 31.04. Postponement of Delinquency Date

Section 31.05. Discounts

Section 31.06. Medium of Payment

Section 31.061. Payment of Taxes Assessed Against Real Property by Conveyance to Taxing Unit of Property

Section 31.07. Certain Payments Accepted

Section 31.071. Conditional Payments

Section 31.072. Escrow Accounts

Section 31.073. Restricted or Conditional Payments Prohibited

Section 31.075. Tax Receipt

Section 31.08. Tax Certificate

Section 31.081. Property Tax Withholding on Purchase of Business or Inventory

Section 31.10. Reports and Remittances of Other Taxes

Section 31.11. Refunds of Overpayments or Erroneous Payments

Section 31.111. Refunds of Duplicate Payments

Section 31.112. Refunds of Payments Made to Multiple Like Taxing Units

Section 31.115. Payment of Tax Under Protest

Section 31.12. Payment of Tax Refunds; Interest