(a) Each school district and open-enrollment charter school shall annually certify to the State Board of Education and the commissioner that:
(1) for each subject in the required curriculum under § 28.002, other than physical education, and each grade level, the district or school:
(A) provides each student with instructional materials that cover all elements of the essential knowledge and skills adopted by the State Board of Education for that subject and grade level; and
(B) in the provision of instructional materials, protects students from obscene or harmful content as necessary for compliance with:
(i) the Children’s Internet Protection Act (Pub. L. No. 106-554);
(ii) § 28.0022;
(iii) § 43.22, Penal Code; and
(iv) any other law or regulation that protects students from obscene or harmful content; and
(2) the district or school used money allocated to the district or school under the instructional materials and technology allotment only for purposes allowed under § 31.0211.
(b) To determine whether each student has instructional materials that cover all elements of the essential knowledge and skills as required by Subsection (a), a school district or open-enrollment charter school may consider:
(1) instructional materials adopted by the State Board of Education;
(2) instructional materials developed, purchased, or otherwise acquired by the school district or open-enrollment charter school; and
(3) open education resource instructional materials and other electronic instructional materials included in the repository under § 31.0722.