Child (Legacy Act)
Eligible veterans may assign unused hours of exemption eligibility to a child under certain conditions. To be eligible, the child must:
- Be a Texas resident;
- Be the biological child, stepchild, adopted child. or claimed as a dependent in the current or previous tax year;
- Be 25 years or younger on the first day of the semester or term for which the exemption is claimed (unless granted an extension due to a qualifying illness or debilitating condition); and
- Make satisfactory academic progress in a degree, certificate, or continuing education program as determined by the institution.
If a child to whom hours have been delegated fails to use all of the assigned hours, a veteran may re-assign the unused hours to another dependent child.
A veteran's spouse or a child's guardian, conservator, custodian, or other legally designated caretaker may re-assign unused hours to an eligible child (through Legacy) on behalf of the veterans if the veteran died prior to requesting the transfer of hours (documentation required).