Sec. 54.643.  CONFIDENTIALITY.  (a)  Records in the custody of the board relating to the participation of specific purchasers and beneficiaries in the program are confidential.
(b)  Notwithstanding Subsection (a), the board may release information described by that subsection to an institution of higher education in which a beneficiary may enroll or is enrolled.  The institution of higher education shall keep the information confidential.
(c)  Notwithstanding any other provision of this subchapter, the board may release information to the Internal Revenue Service and to any state tax agencies as required by applicable tax law.
Added by Acts 1995, 74th Leg., ch. 1032, Sec. 1, eff. Sept. 1, 1995.  Amended by Acts 1997, 75th Leg., ch. 522, Sec. 10, eff. Sept. 1, 1997.