(a) In this section, “IOLTA account” means an account established as required by the Interest on Lawyers’ Trust Accounts Program administered by the Texas Access to Justice Foundation under supreme court rule.
(b) Except as provided by Subsection (c), this section applies to money delivered to the comptroller under § 74.301 as:
(1) unclaimed or unidentified money in a client trust account established by an attorney or law firm; or
(2) money in an abandoned IOLTA account.

(c) This section does not apply to money paid or delivered to a reported owner by the comptroller under § 74.503.
(d) Notwithstanding any other law, the comptroller shall deposit money to which this section applies to the credit of the basic civil legal services account of the judicial fund. Except as provided by Subsection (e), money deposited to the credit of the basic civil legal services account under this section may be appropriated only to the supreme court for use in programs approved by the supreme court that provide basic civil legal services to indigent persons.
(e) If the comptroller pays a claim for money deposited to the credit of the basic civil legal services account under Subsection (d), the supreme court shall reimburse the comptroller from the account for the amount of the claim. The supreme court may use money deposited under Subsection (d) to reimburse the comptroller.
(f) The comptroller and the supreme court may adopt rules necessary to implement this section.