34 Tex. Admin. Code § 71.11
Employee's emoluments, such as housing, utilities, or cash in lieu thereof shall be considered compensation for retirement purposes. Contributions shall be based on the actual value of the emoluments or $175, whichever is less.
Source Note:The provisions of this §71.11 adopted to be effective September 21, 1981, 6 TexReg 3427.