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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Institution of Higher Education Provisions
Deductions Specific to Institutions of Higher Education

Certain payroll deductions are specific to institutions of higher education. These deductions include:

  • Contributions to an institution of higher education or to nonprofit organizations that support the institution,
  • Contributions to a qualified coaches retirement plan,
  • The costs of English language courses for faculty members, and
  • Parking fees.

Contributions to Institutions of Higher Education or Nonprofit Organizations that Support Those Institutions

Institution of higher education employees may authorize a deduction each pay period from their salary or wage payments for:

  • A contribution to an institution of higher education, or
  • A charitable contribution to a nonprofit organization that supports the programs of an institution of higher education.

Nonprofit organizations must comply with the rules adopted under government code by the institution of higher education that the organization supports. Compliance with these rules is mandatory to be eligible to receive charitable contributions under this type of deduction.

Sources

Texas Education Code Annotated, Section 51.947 (Vernon 2006); Texas Government Code Annotated, Section 2255.001 (Vernon 2008).

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Contributions to a Qualified Football Coaches Plan

An institution of higher education may enter into an agreement with a football coach who is entitled to participate in a qualified football coaches retirement plan.The institution of higher education may reduce the coach’s salary by the amount contributed to the plan. In general, this type of salary reduction is equivalent to a payroll deduction.

Institutions of higher education may also allow football coaches to participate in retirement systems established for employees.

Sources

Texas Education Code Annotated, Sections 51.926(a)(1), (b), (c)(1) – (2) (Vernon 2006).

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Costs of English Courses for Faculty Members

Faculty members of institutions of higher education may authorize a deduction each pay period from their salary or wage payments to pay for the cost of English language courses established to:

  • Assist faculty members whose primary language is not English to become proficient in the use of English, and
  • Ensure that courses offered for credit at the institution are taught in English and that all faculty members are proficient in the use of English.

See the institution of higher education human resources and/or payroll department for specifics concerning this deduction.

Sources

Texas Education Code Annotated, Sections 51.917(a)(1) – (2) (b), (f) (Vernon Supp. 2007).

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Parking Fees

Institution of higher education employees may provide written authorization to voluntarily deduct payment of parking fees charged by the institution or for purchase of parking permits, transportation passes, club memberships, etc. The deduction authorization may be changed or revoked at any time and is deducted each pay period.

Sources

Texas Government Code Annotated, Sections 659.201, 659.202(a) – (b), 659.204(a)-(c) (Vernon 2004).

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Definitions

Faculty member
A person who teaches a course offered for academic credit by an institution of higher education, including a teaching assistant, an instructor, a lab assistant, a research assistant, a lecturer, an assistant professor, an associate professor and a full professor.
Institution of higher education
Has the meaning assigned by Texas Education Code, Section 61.003 (Vernon 2004).
Institution of higher education
Has the meaning assigned by Texas Education Code, Section 61.003 (Vernon 2004), except here the term does not include a medical or dental unit.
Qualified football coaches plan
Has the meaning assigned by United States Code, Title 29, Section 1002 (37) (F) (ii).
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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