Contribution By Spouse Or Child

Sec. 253.158. CONTRIBUTION BY SPOUSE OR CHILD. (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. Amended by: Acts 2019, 86th Leg., R.S., Ch. 384 (H.B. 3233), Sec. 7, eff. June 2, 2019.