(a) In this section:
(1) “Child” means a child 25 years of age or younger and includes an adopted child.
(2) “Graduate professional nursing program” means an educational program of a public or private institution of higher education that prepares students for a master’s or doctoral degree in nursing.
(3) “Undergraduate professional nursing program” means a public or private educational program for preparing students for initial licensure as registered nurses.
(b) The governing board of an institution of higher education shall exempt from the payment of tuition a resident of this state enrolled as an undergraduate student at the institution who is a child of a person who, at the beginning of the semester or other academic term for which an exemption is sought, holds a master’s or doctoral degree in nursing, if not employed or under contract as a teaching assistant under Subdivision (1) or (2), or a baccalaureate degree in nursing, if employed or under contract as a teaching assistant under Subdivision (1) or (2), and:
(1) is employed by an undergraduate or graduate professional nursing program in this state as a full-time member of its faculty or staff with duties that include teaching, serving as a teaching assistant, performing research, serving as an administrator, or performing other professional services; or
(2) has contracted with an undergraduate or graduate professional nursing program in this state to serve as a full-time member of its faculty or staff to perform duties described by Subdivision (1) during all or part of the semester or other academic term for which an exemption is sought or, if the child is enrolled for a summer session, during all or part of that session or for the next academic year.

(c) A child who would qualify for an exemption under this section but for the fact that the child’s parent is not employed full-time is eligible for an exemption on a pro rata basis equal to the percentage of full-time employment the parent is employed, except that a parent employed for less than 25 percent of full-time employment is considered to be employed for 25 percent of full-time employment.
(d) A person is not eligible for an exemption under this section if the person:
(1) has previously received an exemption under this section for 10 semesters or summer sessions at any institution or institutions of higher education; or
(2) has received a baccalaureate degree.
(e) For purposes of Subsection (d), a summer session that is less than nine weeks in duration is considered one-half of a summer session.
(f) The tuition exemption provided by this section applies only to enrollment of a child at the institution at which the child’s parent is employed or is under contract.
(g) The Texas Higher Education Coordinating Board shall adopt:
(1) rules governing the granting or denial of an exemption under this section, including rules relating to the determination of eligibility for an exemption; and
(2) a uniform application form for an exemption under this section.