Failure by an organization to make the required statement will result in a penalty of $1,000 for each day the failure occurred, up to a maximum penalty of $10,000 for a calendar year. REALLOCATION OF INTEREST ACCRUED ON CERTAIN DEDICATED REVENUE. 590-B. Attach Copy B of Form 1098-C (or other statement) to the amended return. Use Worksheet 1-2 in chapter 1 of Pub. Form 990-N requires the following information: The organization's legal name, and mailing address; Any name under which it operates and does business; The name and address of a principal officer; Verification that the organization's annual gross receipts are normally $50,000 or less; and. 403.027. However, the organization will be exempt only for those tax years after the tax year in which the claim for exemption (Form 1024) is filed. Material required to be withheld from public inspection. The IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL: The IRS Video portal IRSVideos.gov contains video and audio presentations for individuals, small businesses, and tax professionals. Real property acquired after June 10, 1987, can't include any interest as a tenant in common (or similar interest) or any indirect interest. The identity of any other party to the transaction that is known to the exempt organization. The IRS may revoke the section 170(b)(1)(A)(vi) determination letter if, on examination, the organization has not met the requirements. Your IRA can invest in one, one-half, one-quarter, or one-tenth ounce U.S. gold coins, or one-ounce silver coins minted by the Treasury Department. Substantial contributors to supporting organizations will also be considered disqualified persons with respect to the supporting organizations, along with their family members and 35% controlled entities. Free File. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. June 17, 2011. The fastest way to receive a tax refund is to file electronically and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Bank records may include: A scanned image of both sides of a canceled check obtained from a bank or credit union website. Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. An organization is organized exclusively for one or more of the purposes specified in requirement (1) only if its articles of organization: Limit the purposes of the organization to one or more of those purposes. An entity manager is any person with authority or responsibility similar to that exercised by an officer, director, or trustee, and, for any act, the person that has authority or responsibility with respect to the prohibited transaction. Qualified conservation contributions subject to the limit based on 100% of AGI. An economic benefit isn't treated as consideration for the performance of services unless the organization providing the benefit clearly indicates its intent to treat the benefit as compensation when the benefit is paid. At all times, the property records of a university system or institution of higher education must accurately reflect the personal property possessed by the system or institution. If you still need help, IRS TACs provide tax help when a tax issue cant be handled online or by phone. This kind of funding ordinarily would indicate private foundation status, but a section 509(a)(3) organization has limited purposes and activities and gives up a significant degree of independence. To be treated as a component part of a community trust (rather than as a separate trust or a not-for-profit corporation for public support purposes), a trust or fund: Must be created by gift, bequest, legacy, devise, or other transfer to a community trust that is treated as a single entity (described above), and. For this purpose, that area includes the states of Texas and Louisiana. Sept. 1, 1989. The vehicle's fair market value on the date of the contribution. The Independent Office of Appeals must request technical advice on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. The life expectancy to use is the joint life and last survivor expectancy listed where the row or column containing your age as of your birthday in 2022 intersects with the row or column containing your spouse's age as of his or her birthday in 2022. Make a payment or view 5 years of payment history and any pending or scheduled payments. (a) To promote compliance with federal law protecting endangered species and candidate species in a manner consistent with this state's economic development and fiscal stability, the comptroller may: (1) develop or coordinate the development of a habitat conservation plan or candidate conservation plan; (2) apply for and hold a federal permit issued in connection with a habitat conservation plan or candidate conservation plan developed by the comptroller or the development of which is coordinated by the comptroller; (3) enter into an agreement for the implementation of a candidate conservation plan with the United States Department of the Interior or assist another entity in entering into such an agreement; (4) establish the habitat protection fund, to be held by the comptroller outside the treasury, to be used to support the development or coordination of the development of a habitat conservation plan or a candidate conservation plan, or to pay the costs of monitoring or administering the implementation of such a plan; (5) impose or provide for the imposition of a mitigation fee in connection with a habitat conservation plan or such fees as are necessary or advisable for a candidate conservation plan developed by the comptroller or the development of which is coordinated by the comptroller; and. For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 75-50, 1975-2 C.B. $225,000 plus 5% of the excess of the exempt purpose expenditures over $1,500,000 if the exempt purpose expenditures are over $1,500,000. Ordinary or capital gain income included in gross income. 1300 (H.B. Enter the basis in your traditional IRAs as of December 31, 2020. Acts 1987, 70th Leg., ch. You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Isn't your relative (defined later) or dependent (also defined later), and. Donations to an exempt title-holding corporation generally aren't deductible as charitable contributions on the donor's federal income tax return. An organization isn't organized exclusively for the purposes specified in requirement (1) if its articles expressly permit it to operate to support or to benefit any organization other than the specified publicly supported organizations. Organizations with more than 1 unrelated trade or business must compute unrelated business taxable income (UBTI), including for purposes of determining any net operating loss deduction, separately with respect to each such trade or business. 2.33, eff. Also, if your surviving spouse dies prior to the date he or she is required to take a distribution, he or she isn't treated as the owner of the account. (g) The comptroller shall administer this section and distribute money from the fund to eligible counties as provided by this section and rules adopted under this section. The statement must be submitted within 30 days from the date of the proposed adverse determination letter and must state whether your organization wishes Independent Office of Appeals consideration. For purposes of this election, the term church means a church, a convention or association of churches, or an elementary or secondary school that is controlled, operated, or principally supported by a church or by a convention or association of churches. See chapter 3 of Pub. The $10,000 cash contribution is fully deductible because the contribution is not more than the smaller of (i) 30% of your AGI ($15,000) and (ii) 50% of your AGI minus all contributions to a 50% limit organization ($25,000 - $15,000 = $10,000). The comptroller shall deposit a payment made under Subsection (a)(2)(A) to the credit of each fund to which the tax, fee, or penalty is allocated by law. Form 8871 must be filed at the IRS Political Organizations Filing and Disclosure site. See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. (1) an analysis of each special provision that reduces the amount of tax payable, to include an estimate of the loss of revenue for a six-year period including the current fiscal biennium and a citation of the statutory or legal authority for the provision; and. You made a contribution of apparently wholesome food from your trade or business. 403.037. Sept. 1, 1997. Tax-Exempt Organization Search is only available online at Tax-Exempt Organization Search. Sept. 1, 1998; Acts 1997, 75th Leg., ch. Amended by Acts 1997, 75th Leg., ch. (f) The Texas Board of Health may adopt rules governing any grant, loan, or loan guarantee program established under this section. The comptroller may assist any taxpayer in reconstructing and recompiling business records that are damaged or destroyed by natural disaster. 2018-32, 2018-23 I.R.B. The comptroller shall consider as probable disbursements warrants that will be issued by the state before the end of the fiscal year. 7), Sec. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation. Aims to present a 'true and fair' view of transactions. Reasonable compensation is the value that would ordinarily be paid for like services by like enterprises under like circumstances. Added by Acts 1999, 76th Leg., ch. The corporation will distribute its income for each tax year at a time and in a manner as not to become subject to the tax on undistributed income imposed by section 4942 of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1, eff. 44, eff. Early distributions are generally amounts distributed from your traditional IRA account or annuity before you are age 59, or amounts you receive when you cash in retirement bonds before you are age 59. The organization will also be advised of its right to protest the proposed action by requesting Independent Office of Appeals consideration. An, In nonelection years, the form must be filed on a semiannual or monthly basis. The organization meets the organizational test. Acts 2015, 84th Leg., R.S., Ch. (l) If after conducting the study for a year the comptroller determines that a school district is an eligible school district, for that year and the following year the taxable value for the school district is the district's local value. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. To determine whether an organization meets the not-more-than-one-third support test in section 509(a)(2), amounts received by the organization from an organization that seeks to be a section 509(a)(3) organization because of its support of the organization are deemed gross investment income (rather than gifts or contributions) to the extent they are gross investment income of the distributing organization. 403.212. An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). Even if you are under age 59, you don't have to pay the 10% additional tax on distributions that aren't more than: The amount you paid for unreimbursed medical expenses during the year of the distribution, minus. If you contribute a car, boat, or airplane to a qualified organization, you must determine its fair market value. The comptroller shall deposit funds received under this section in the general revenue fund. 1, see Sec. Sec. The organization must be commonly known as a community trust, fund, foundation, or other similar name conveying the concept of a capital or endowment fund to support charitable activities in the community or area it serves. The identity of individual students or members of the faculty and administrative staff shouldn't be included with this information. June 19, 1997. The following facts may be used as evidence that such a relationship wasn't established or availed of to avoid classification as a private foundation. But, if you satisfy the requirements, qualified distributions (discussed later) are tax free and you can leave amounts in your Roth IRA as long as you live. For purposes of the gross receipts test, an organization normally doesn't have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and. Be paid to an organization described later under. Go to IRS.gov/Payments for information on how to make a payment using any of the following options. September 1, 2019. A private college or university will be subject to the excise tax on net investment income under section 4968 if four tests are met. individual. You must also submit Form 8718. The members of the governing body of the organization are unrelated to its creator. See, No. To learn more, go to, You can now file Form 1040-X electronically with tax filing software to amend 2019 or 2020 Forms 1040 and 1040-SR. To do so, you must have e-filed your original 2019 or 2020 return. In addition, as a result of this representation or close working relationship, the supported organization(s) must have a significant voice in the investment policies of the supporting organization, the timing of grants and the manner of making them, the selection of recipients, and generally the use of the income or assets of the supporting organization. A state or municipality itself doesn't qualify for exemption under section 501(c)(3). April 2, 2015. Sec. (i) In this section, "payment law" means: (4) any similar law that prohibits the comptroller from issuing a warrant or initiating an electronic funds transfer to a person. Sept. 1, 1989; Acts 1997, 75th Leg., ch. (c) For each special purpose district described by Subsection (b), the database must include: (1) the name of the special purpose district; September 1, 2011. Some of these section 527 organizations must use Form 8872 to file periodic reports with the IRS disclosing their contributions and expenditures. Sept. 1, 1989; Acts 1997, 75th Leg., ch. If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer. .You can't claim a charitable contribution deduction for any QCD not included in your income.. .A QCD will count towards your required minimum distribution, discussed earlier.. On December 23, 2021, Jeff, age 75, directed the trustee of his IRA to make a distribution of $25,000 directly to a qualified 501(c)(3) organization (a charitable organization eligible to receive tax-deductible contributions). Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. A governmental section 457 deferred compensation plan. An organization won't be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or. (a) The permanent hospital fund for capital improvements and the Texas Center for Infectious Disease is a dedicated account in the general revenue fund. The trust is a valid trust under state law, or would be but for the fact that there is no corpus. Use the life expectancy listed next to the owner's age as of his or her birthday in the year of death. If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally isnt sold in a commercial transaction outside the donative context, the acknowledgement must say so and doesnt need to describe or estimate the value of the benefit. 403.0147. During 2022, he must receive distributions of at least that amount. 1), Sec. Rev. (i) Chapter 2110 does not apply to the advisory committee. (d) Following certification of the General Appropriations Act and other appropriations measures enacted by the 87th Legislature, the comptroller shall reduce each dedicated account as directed by the legislature by an amount that may not exceed the amount by which estimated revenues and unobligated balances exceed appropriations. Income from nontraditional business activity with members isn't exempt function income, and thus is included as income from sources outside of the membership. A member of the advisory committee whose term expires or who attempts to resign from the committee remains a member of the committee until the member's successor is appointed. 403.106. Sept. 1, 1987. (6) one nonvoting member who serves as the presiding officer of the council and is the comptroller or the comptroller's designee. Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, review of an application for exemption may be facilitated if the articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. Using online tools to help prepare your return. 505. If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. The deduction is limited to $10,000 a year. Amended by Acts 1989, 71st Leg., ch. It explains the procedures you must follow to obtain an appropriate determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Amended by Acts 1989, 71st Leg., ch. Section 501(c)(29), added to the Code by section 1322(h)(1) of the Affordable Care Act, provides for the exemption of qualified nonprofit health insurance issuers (QNHIIs) that have received a loan or grant under the Centers for Medicare and Medicaid Services (CMS) CO-OP program for periods that they meet both the requirements of section 1322 of the Affordable Care Act and of any loan agreement with CMS. If distributions are less than the required minimum distribution for the year, discussed earlier under When Must You Withdraw Assets? By contrast, standard cost accounting typically determines so-called indirect and overhead costs simply as a percentage of certain direct costs, which may or may not reflect actual resource usage for individual items. Discretionary extension of time for filing. The amount of the collection fee is the amount provided by the contract, whether a specified amount or an amount contingent on the amount collected or other factor, for compensation of the person with whom the contract is made and any court costs or attorney's fees incurred in collecting the amount owed to this state. However, a school can't discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. Acts 2021, 87th Leg., 2nd C.S., Ch. If you use a part of your traditional IRA account as security for a loan, that part is treated as a distribution and is included in your gross income. HDirect rollover of a designated Roth account distribution to a Roth IRA. Generated by a generation facility not owned or leased by the company or any of its members and which is directly connected to distribution facilities owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), Any nuclear decommissioning transaction, or. 403.406. 403.278. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. Mutual savings banks described in section 591(b). 1423, Sec. You may have paid different prices for these items throughout the year, so you need to choose a technique to calculatea common rate. You can use Schedule LEP, Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language, when these are available. The preferred stock entitles the holders to dividends at a fixed rate that isn't more than the greater of the legal rate of interest in the state of incorporation or 8% a year on the value of the consideration for which the stock was issued. Eligible section 501(c)(3) organizations that have made the election to be subject to the limits on lobbying expenditures must use Part II-A of Schedule C (Form 990) to figure these limits. Who are nonresident aliens and who receive no earned income from the employer that has United States source income. 170(b)(1)(F)). Use Form 5329 to figure the tax. The contributed property is intellectual property (as defined earlier under Patents and Other Intellectual Property), The contributed property is certain taxidermy property, as explained earlier, or. Exception 1Vehicle used or improved by organization. One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit). A qualified birth or adoption distribution must not exceed $5,000 per adoption or birth. Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a). (c) The available earnings of each permanent fund consist of distributions made to the fund from the total return on all investment assets of the fund, including net income attributable to the surface of land held by the fund. 4, Sec. However, the IRS may, but is not required to, request additional information to validate information presented or to clarify an inconsistency on a Form 1023-EZ. The acknowledgment doesn't need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment). The organization meets the organizational test. Combines objective and subjective assessment of costs contributing to a standard result. .The second surviving spouse from Example 2 above can still elect to treat the IRA as his or her own IRA or roll over any distributions that aren't required minimum distributions into his or her own IRA. See section 6.08 of Rev. It is a charitable contribution paid in cash or by check before February 19, 2020. The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals. PAYROLL CLAIMS. The person manages a discrete segment or activity of the organization that represents a substantial portion of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole. Grass roots expenditures that are more than 150% of the grass roots nontaxable amount for the organization for each tax year. (c) In this section, "final accounting" means a reimbursement from or additional payment to a state officer or employee so that the net amount received by the officer or employee equals the actual travel expenses incurred by the officer or employee. Attach an explanation to the form. Share sensitive information only on official, secure websites. 449, Sec. You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. 2.30. (d) In this section, "state agency" means any department, commission, board, office, or other agency in the executive, legislative, or judicial branch of state government, including an institution of higher education. They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer's business. (b) Not later than October 1 of each even-numbered year, the comptroller shall submit a report to the governor, the lieutenant governor, and the speaker of the house of representatives that includes a summary of all information submitted under Subsection (a). For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C.B. Sept. 1, 1995. Sept. 1, 1991. 285, Sec. 1, eff. (d) An accurate reproduction of a state record or an essential record may be in tangible or intangible form, including an electronic or optical image of the record. Our eBooks havent been tested on other dedicated eBook readers, and eBook functionality may not operate as intended. If it fails that test, it may qualify under the facts and circumstances test. APPROPRIATION LEDGERS. Thus, if the governing body of a foundation is composed of five trustees, none of whom has a veto power over the actions of the foundation, and no more than two trustees are at any time disqualified persons, the foundation isn't considered controlled directly or indirectly by one or more disqualified persons by reason of this fact alone. The cooperative may distribute the unexpended balance of collections or assessments remaining on hand at the end of the year to members or patrons prorated on the basis of their patronage or business done with the cooperative. The person who signs for the donee must be an official authorized to sign the donee's tax or information returns, or a person specifically authorized to sign by that official. The supporting organization uses its funds to carry on a meaningful program of activities to support or benefit the beneficiary organization and, if the supporting organization were a private foundation, this use would be sufficient to avoid the imposition of the tax on failure to distribute income. Enter the amount from line 8 of Worksheet 1-1 on lines 13 and 17 of Form 8606. 1, eff. Therefore, the request for relief will not be granted if the period of limitations on assessment under 6501(a) for any taxable year for which the organization claims tax-exempt status has expired prior to the date of application. Divorce or death after January 1 is generally disregarded until the next year. Sec. The facts and circumstances of each case determine whether or not an activity is a trade or business. (b) The comptroller shall adopt rules for transfers by employees to a certified eligible state employee organization. .The 60% limit is suspended for certain cash contributions. You contributed a fractional interest in tangible personal property after August 17, 2006. Eight in 10 taxpayers use direct deposit to receive their refunds. (h) A state agency may keep currency in its offices for the purpose of making change, spot purchases, or any similar purpose or a combination of purposes as determined by the agency. The definition of a qualified disaster distribution has been expanded to include distributions made from an eligible retirement plan to an individual whose main home was in a qualified disaster area (described next) at any time during that disaster's incident period and who sustained an economic loss because of the disaster. See Schedule H, Hospitals (Form 990), for details. Although Albert Cedar, the creator of Z, is one of the nine members of M's governing body, was one of M's original founders, and continues to lend his prestige to M's activities and fundraising efforts, Albert doesn't, directly or indirectly, exercise any control over M. By the close of its first tax year, M also has received a significant amount of support from a number of smaller contributions and pledges from members of the general public. He determines he has no excludable qualified charitable distribution for 2021 as figured on his 2021 QCD Worksheet. However, the income from these funds must be devoted exclusively to the perpetual care and maintenance of the nonprofit cemetery as a whole. 449, Sec. A signed acknowledgment represents receipt of the property described on Form 8283 on the date specified on the form. You can also check by going to IRS.gov/TEOS. On November 10, 2020, John repays $45,000. 1467, Sec. 501(c)(15) Mutual insurance companies or associations. Amended by Acts 1989, 71st Leg., ch. However, an organization doesn't qualify for exemption as a labor organization if its primary activity is to provide a strike fund that is controlled by private individuals who controlled the organization that paid benefits to workers. There are two main thrusts for Lean Accounting. Upon dissolution, gains from the sale of appreciated assets must be distributed to all persons who were members during the period the assets were owned by the organization in proportion to the amount of business done during that period. You can't make this distribution from an ongoing SEP IRA or SIMPLE IRA. The organization must file Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation to satisfy its filing obligation. A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization doesn't provide goods or services in return for any contribution made to it by payroll deduction. debt or maintain a public park). Added by Acts 2011, 82nd Leg., R.S., Ch. Furthermore, any amount received from a governmental unit under circumstances in which the amount would be treated as a grant will generally constitute support from a governmental unit. There are penalties for overstating the amount of nondeductible contributions and for failure to file Form 8606, if required. (e) Except as provided by this subsection, Section 2054.060 applies to a digital signature used to authenticate any document, communication, or data submitted to the comptroller if the comptroller has not established a procedure under Subsection (a) concerning the signature. January 1, 2020. Membership of a section 501(c)(9) organization must consist of individuals who are employees and have an employment-related common bond. 1405 (H.B. (g) A state agency may not report a person under Subsection (f) unless the agency first provides the person with an opportunity to exercise any due process or other constitutional or statutory protection that must be accommodated before the agency or the state may begin a collection action or procedure. However, if you get divorced during the year and change the beneficiary designation on the IRA during that same year, your former spouse won't be treated as the sole beneficiary for that year. September 1, 2013. Educational organizations and private schools, Private foundations and public charities, and, 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, 1023-EZ Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. 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That there is no corpus tangible personal property after August 17, 2006 or university will be issued the..., in nonelection years, the Form must be filed on a semiannual monthly... Acts 2015, 84th Leg., 2nd C.S., ch or view 5 years payment. In cash or by phone scanned image of both sides of a partial interest in tangible property. Disregarded until the next year may be deductible as charitable contributions on donor... Organization will also be advised of its right to protest the proposed action by requesting Independent Office of Appeals.. Exempt organization until the next year title-holding corporation generally are n't deductible as charitable contributions on the must. Eight in 10 taxpayers use direct deposit to receive their refunds conservation contributions subject the! For exemption under section 170 ( b ) tests are met pending or scheduled payments business records are! The amount of nondeductible contributions and for failure to file Form 8606 IRS2Go app, or call for. 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The acknowledgment does n't need to choose a technique to calculatea common rate payment Voucher for Filing Fee section. ) the comptroller 's designee qualify for exemption under section 4968 if four tests are met from employer... Fails that test, it may qualify under the facts and circumstances of each case determine or! Disregarded until the next year organizations exempt from tax under section 4968 if four tests are met of payment and... Unrelated to its creator semiannual or monthly basis under acknowledgment ) help, IRS TACs provide tax when! States of Texas and Louisiana contribution paid in cash or by phone or business present 'true! Irs Political organizations Filing and Disclosure site under when must you Withdraw Assets, for details be., 1998 ; Acts 1997, 75th Leg., 2nd C.S.,.. 2015, 84th Leg., R.S., ch be paid for like services by like under... 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