(a) The court shall order a defendant convicted of an offense under § 49.08, Penal Code, to pay restitution for a child whose parent or guardian was the victim of the offense.
(b) Notwithstanding Article 42.037(g) and subject to Subsection (c), the court shall determine an amount to be paid monthly for the support of the child until the child reaches 18 years of age or has graduated from high school, whichever is later.

(c) The defendant may not be required to pay restitution under this article to an individual who is 19 years of age or older.
(d) The court shall determine an amount for restitution under this article that is reasonable and necessary to support the child, considering all relevant factors including:
(1) the financial needs and resources of the child;
(2) the financial needs and resources of the surviving parent or guardian or other current guardian of the child or, if applicable, the financial resources of the state if the Department of Family and Protective Services has been appointed as temporary or permanent managing conservator of the child;
(3) the standard of living to which the child is accustomed;
(4) the physical and emotional condition of the child and the child’s educational needs;
(5) the child’s physical and legal custody arrangements;
(6) the reasonable work-related child care expenses of the surviving parent or guardian or other current guardian, if applicable; and
(7) the financial resources of the defendant.
(e) The order must require restitution payments to be:
(1) delivered in the manner described by Article 42.037(g-2)(1) or (3), as appropriate; and
(2) directed to the parent or guardian of the child or the Department of Family and Protective Services, as applicable.
(f) If a defendant ordered to pay restitution under this article is unable to make the required restitution payments because the defendant is confined or imprisoned in a correctional facility, the defendant shall begin payments not later than the first anniversary of the date of the defendant’s release from the facility. The defendant may enter into a payment plan to address any arrearage that exists on the date of the defendant’s release. The defendant must pay all arrearages regardless of whether the restitution payments were scheduled to terminate while the defendant was confined or imprisoned in the correctional facility.
(g) The amount of restitution paid under this article shall be deducted from any civil judgment against the defendant as provided by Article 42.037(f)(2).
(h) A restitution order issued under this article may be enforced by the office of the attorney general, or by a person or a parent or guardian of the person named in the order to receive the restitution, in the same manner as a judgment in a civil action.