- (a) For purposes of this subchapter, a contribution by the spouse of an individual is not considered to be a contribution by the individual.
- (b) For purposes of this subchapter, a contribution by a child of an individual is considered to be a contribution by the individual.
Added by Acts 1995, 74th Leg., ch. 763, Sec. 1, eff. June 16, 1995.
Acts 2019, 86th Leg., R.S., Ch. 384 (H.B. 3233), Sec. 7, eff. June 2, 2019.