Tex. Gov't Code § 610.002
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Child care expenses are eligible for payment under a salary reduction agreement entered into under this chapter only if the expenses meet the requirements for exclusion from gross income as provided by Section 129 of the federal Internal Revenue Code of 1986 (26 U.S.C. Section 129) .
Tex. Gov't. Code § 610.002