(a) The next generation 9-1-1 service fund is created as a fund in the state treasury outside the general revenue fund.
(b) Notwithstanding any other law and except as provided by federal law, the comptroller shall transfer to the credit of the next generation 9-1-1 service fund any amount available from federal money provided to this state from the Coronavirus State and Local Fiscal Recovery Funds under Section 9901 of the American Rescue Plan Act of 2021 (Pub. L. No. 117-2) or from any other state or federal governmental source for purposes of this chapter, including money appropriated or otherwise credited to the fund. The comptroller shall transfer the money as soon as practicable following:
(1) the receipt by this state of a sufficient amount of federal money for the transfer; or
(2) the effective date of the most recent legislative appropriation for purposes of this chapter.

(c) Money deposited to the credit of the next generation 9-1-1 service fund may be used only for the purpose of supporting the deployment and reliable operation of next generation 9-1-1 service, including the costs of equipment, operations, and administration. Money in the fund may be distributed to only the commission and emergency communication districts and must be used in a manner that complies with federal law.
(c-1) Except as provided by Subsection (c-2), the commission shall distribute from money appropriated to the commission for purposes of this chapter to each emergency communications district that does not participate in the state system a portion of the appropriated money in an amount proportional to the population of the area served by the district compared to the population of this state.
(c-2) For each emergency communication district created under Chapter 772 that is entitled to a portion of the money distributed under Subsection (c-1), the commission shall:
(1) reduce the portion to which that district is entitled by an amount equal to nine percent of that portion and distribute that resulting amount in equal shares to all the emergency communication districts created under Chapter 772; and
(2) distribute to that district the remainder of the portion to which the district is entitled under Subsection (c-1) that is not distributed under Subdivision (1).
(c-3) The remaining money appropriated to the commission for purposes of this chapter that is not otherwise distributed under Subsection (c-1) or (c-2) shall be deposited to the 9-1-1 services fee account.
(d) Interest earned on money deposited to the credit of the next generation 9-1-1 service fund is exempt from § 404.071, Government Code. Interest on money in the fund shall be retained in the fund.
(e) The comptroller may issue guidelines for use by the commission and emergency communication districts in implementing this section.
(f) All money in the fund from the Coronavirus State and Local Fiscal Recovery Funds under Section 9901 of the American Rescue Plan Act of 2021 (Pub. L. No. 117-2) shall be distributed in accordance with this section not later than August 31, 2024, and all money distributed under this section from the Coronavirus State and Local Fiscal Recovery Funds under Section 9901 of the American Rescue Plan Act of 2021 (Pub. L. No. 117-2) shall be spent not later than December 31, 2026, for the deployment and reliable operation of next generation 9-1-1 service.
(g) This section expires December 31, 2028.

For expiration of this section, see Subsection (g).
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