1. (a) Implementation.

   1. (1) The provisions of this section shall be implemented by school districts beginning with the 2017-2018 school year.
   2. (2) School districts shall implement the employability skills student expectations listed in §127.15(d)(2) of this chapter (relating to Career and Technical Education Employability Skills) as an integral part of this course.
2. (b) General requirements. This course is recommended for students in Grades 10-12. Recommended prerequisite: Principles of Government and Public Administration or Accounting I and II. Students shall be awarded one credit for successful completion of this course.

3. (c) Introduction.

   1. (1) Career and technical education instruction provides content aligned with challenging academic standards and relevant technical knowledge and skills for students to further their education and succeed in current or emerging professions.
   2. (2) The Law and Public Service Career Cluster focuses on planning, managing, and providing legal services, public safety, protective services, and homeland security, including professional and technical support services.
   3. (3) Revenue, Taxation, and Regulation provides an overview of law and investigative principles and follows agency procedures to examine evidence and ensure revenue compliance. In addition, students will learn to facilitate clear and positive communication with taxpayers and become familiar with data analysis systems and revenue-related financial problems. Students will prepare projects and class activities to simulate the skills needed to enforce legal compliance and regulatory standards.
   4. (4) Students are encouraged to participate in extended learning experiences such as career and technical student organizations and other organizations that foster leadership and career development in the profession such as student chapters of related professional associations.
   5. (5) Statements that contain the word "including" reference content that must be mastered, while those containing the phrase "such as" are intended as possible illustrative examples.

4. (d) Knowledge and skills.

   1. (1) The student explores the investigation and evidence collection process in mock situations similar to regulatory commissions and agents. The student is expected to:

      1. (A) investigate potential violators by exploring leads and conducting mock client interviews;
      2. (B) model persuasive techniques to gain cooperation such as subpoenas and other ethically and legally acceptable means;
      3. (C) identify and differentiate between relevant and irrelevant evidence and information;
      4. (D) examine evidence of crimes and violations while preserving and observing the rules of evidence;
      5. (E) examine business, commercial, industrial, and agency records for accuracy and compliance;
      6. (F) organize facts accurately, objectively, logically, and concisely;
      7. (G) analyze matters that are prohibited or concern invasion of privacy; and
      8. (H) simulate conducting surveillance while recording facts about observed persons, objects, and events.

   2. (2) The student analyzes the process of agency communication with the public. The student is expected to:

      1. (A) analyze the common accounting problem of costs deviating from standards;
      2. (B) compare and contrast ways to coordinate work and organize information with others performing similar tasks;
      3. (C) simulate releasing public information to minimize controversy;
      4. (D) identify problems that arise regarding flow of information after research responsibilities are assigned and completed;
      5. (E) create a solution to the problem of information flow and communication; and
      6. (F) demonstrate the ability to present authoritative advice to interested parties and acquainting them with available services.

   3. (3) The student uses critical-thinking and problem-solving skills for revenue, taxation, and regulation by analysis and interpretation of accounting data and collection activities. The student is expected to:

      1. (A) analyze data to identify matters needing negotiations for resolution;
      2. (B) explore and identify different noncompliant practices;
      3. (C) recommend application of administrative and judicial remedies; and
      4. (D) produce mock reports to provide a basis for handling similar cases or audits.

   4. (4) The student is expected to scrutinize regulatory investigations and enforcement. The student is expected to:

      1. (A) conduct dimensional, operational, and process inspections;
      2. (B) measure compliance with standards, specifications, and requirements;
      3. (C) monitor a variety of quality characteristics;
      4. (D) research consequences of degrees of noncompliance;
      5. (E) investigate history and circumstances of violations; and
      6. (F) secure expertise and make referrals as needed.

Source Note:The provisions of this §127.768 adopted to be effective August 1, 2025, 50 TexReg 4421.