Texas School Finance

Do you have a child in public school? Is your child receiving the best education possible? How is your child’s school campus? Are there enough qualified teachers, paraprofessionals, and therapists? What are your thoughts about tying school funds to STAR test results?

Now is the time to call, not email, your state senators and representatives and tell them your thoughts and concerns about your child’s education.

I had an opportunity at a Civil Association meeting January 15th to see SBISD Superindendent Muri and Minda Caesar, Trustee. At the meeting, we learned that the Bond passed November 2017 by voters provided $898.4 million to replace or improve schools in Spring Branch. Work towards new buildings, increased safety and security, and acquiring upgraded classroom equipment has already begun. For more details, click https://www.springbranchisd.com/about/bond-2017

What is going on in Austin regarding our 5.4 million Texas students? The 86th Texas Legislature begun this month and will continue until May 27th. The Houston Chronicle’s January 10th article “Texas House Speaker Bonnen makes the case to conservatives to beef up education funding” describes why we as Texans need to focus on our children’s educational needs. Although Texas has more high school seniors graduating, our fourth graders have difficulty in certain subjects, and dropped to No. 46 in national rankings for reading. Voice your opinion as to how this problem can be addressed.

We have a Texas Commission on Public School Finance who submitted a report in December last year with about thirty recommended improvements. Both the House and Senate have their proposals, including a pay raise for teachers. I encourage parents to read about the proposals and call your representatives. As of January 16, 2019, the Texas House and Senate are about $3 billion apart on proposals for public education spending.

Contact John Cornyn’s DC office at 202-224-2934; Ted Cruz’s DC office at 202-224-5922 and look at https://www.govtrack.us/congress/members/TX#representatives

for more information to find your Representative and their phone number.

Parents – Balance Your Holidays with Me Time?

When I read articles on parent websites that talk about “me time” I chuckle and think to myself, if only they knew. If only they knew that during the holidays, when my ten year old son, who is Autistic and has ADHD, is home with me, with no school schedule to adhere to, it takes about one and a half to two hours to get him dressed and out the door.

How does one take “me time” when one is constantly nudging their child to perform regular tasks. I decided to work on my pessimistic attitude about my ability to have a jolly time during the holiday break. I know my son and I know I need to be realistic.

Let’s start with declining some invitations. Or if we really must attend a party or event, we just pop in for a short visit. There may be some offended people who cross our path during this break, but I need to focus on my son and myself.

Are we going to attend every holiday party we are invited to? No.

If we do make it to a party, are we going to leave early? Probably, unless trampolines are involved.

Honestly, we have been averaging thirty minutes per party/outing, before my son is uncomfortable and truly needs to leave. Even church service yesterday was cut short at around thirty minutes, instead of the usual one hour. For my son, there were too many differences in the service, too many people in the pews, and Sunday school only held his interest for five minutes.

Given that I know that when I ask my son to get dressed at 9 am, it will most likely be 11 am before we are ready to leave the house, I have decided that I am not going to spend two hours begging my son to get dressed. During part of that begging-free time, I will allocate a few minutes to the new me time. Now that I am thinking about it, we will probably spend the next couple of days at the house, in PJs, eating my son’s favorite foods – pancakes and popcorn, and watching movies.

Happy holidays!

Study Up on THHSC Programs That Support Individuals with Special Needs

For all the new parents of babies and toddlers diagnosed with chronic illness or a disability such as Autism, one of the first things you should do is sign your child up for support and services with your State and local authority. Years ago, for my child, I contacted the Department of Aging and Disabilities (DADS, now see Texas Health and Human Services Commission) and Mental Health and Mental Retardation Authority (MHMRA, now known as Harris Center).

Client Education

My first reaction to receiving information about the Interest Lists for Medicaid Waiver Programs was one of disappointment.

I was certain that my household income would disqualify my son for benefits. I was wrong. The requirement for low or no income that you typically associate with Medicaid is waived for most of these programs.

If you have not already done so, please call 1-877-438-5658 to add your child to the Medically Dependent Children’s Program (MDCD) and Community Living Assistance and Support Services (CLASS) Interest Lists.

For those of our parents whose kids have spent a couple of days in a nursing facility, and is medically fragile, you may wish to look into the MDCP Rider 28 if your child is returning home. Talk to your child’s doctor about Form 2406, Physician Recommendation for Length of Stay in a Nursing Facility.

For more information, contact The Filis Law Firm at 713-462-1777 or search for Medicaid Waiver Programs on the Houston Special Needs Attorneys website.

New ABLE / 529 A Account Tax Benefits

To Parents with Children with Special Needs – Have you opened your child’s ABLE savings account yet? Is your child working?

The IRS released the following at https://www.irs.gov/newsroom/irs-reminds-those-with-disabilities-of-new-able-account-benefits

WASHINGTON — The Internal Revenue Service wants to remind those with disabilities that the Tax Cuts and Jobs Act (2017) made major changes to Achieving a Better Life Experience (ABLE) accounts. Eligible individuals may now put more money into their ABLE account and also roll money from their qualified tuition programs (529 plans) into their ABLE accounts. And certain contributions made to ABLE accounts by low- and moderate-income workers may now qualify for the Saver’s Credit.

ABLE accounts are designed to help people with disabilities and their families save and pay for disability-related expenses. Though contributions are not deductible, distributions, including earnings, are tax-free to the designated beneficiary if used to pay qualified disability expenses. These expenses can include housing, education, transportation, health, prevention and wellness, employment training and support, assistive technology and personal support services and other disability-related expenses.

Normally, contributions totaling up to the annual gift-tax exclusion amount, currently $15,000, may be made to an ABLE account each year for the benefit of an eligible person with a disability, known as a designated beneficiary. Starting in 2018, if the beneficiary works, the beneficiary can also contribute part, or all, of their income to their ABLE account.

This additional contribution is limited to the poverty-line amount for a one-person household. For 2018, this amount is $12,140 in the continental U.S., $13,960 in Hawaii and $15,180 in Alaska. The designated beneficiary is not, however, eligible to make this additional contribution if their employer contributes to a workplace retirement plan on their behalf.

Also starting in 2018, ABLE account beneficiaries can qualify for the Saver’s Credit based on contributions they make to their ABLE accounts. Up to $2,000 of these contributions may qualify for this special credit designed to help low- and moderate-income workers. Claimed on Form 8880, Credit for Qualified Retirement Savings Contributions, this credit can reduce the amount of tax a person owes or increase their refund.

Finally, some funds may now be rolled into an ABLE account from the designated beneficiary’s own 529 plan or from the 529 plan of certain family members.

For more information about ABLE accounts and other tax reform changes visit IRS.gov/taxreform.

Make a Difference in a High School Senior’s Life and Donate Now

Filis Law Firm just made a $100 donation to S.A.F.E. Diversity Communities. You too can help make a difference in a high student’s life by making a donation to help him or her go to college.

Join the movement & give back

November 27th, 2018

As the holiday season brings cash flowing to retail businesses, non-profits can get in on the action thanks to #GivingTuesday. Participate today by donating to S.A.F.E. Diversity Communities as we embody and empower diversity through our unique platform and approach. Thanks to supporters like you we have been able to promote cultural diversity and a safe community for many Houstonians, and if you continue to support us we can continue to educate and spread love and positivity. Join the team and donate today.

Make a contribution today

Donate Now

Thank you Mr. Mike Khan Founder/CEO of Radio Dabang 99.5 FM for making a generous $500 donation.

http://www.safediversitycommunities.org/full-donation-page.html

#GivingTuesday

#FilisLaw

The Embracing Diversity Radio Show and $1000 Scholarships

Thank you Radio Da Bang and Ms. Thelma Scott!

I will be co-hosting with Ms. Scott once a month leading up to the fabulous 5th Annual Unique Blue Carpet Scholarship Awards Gala May 3, 2019. We are trying to get funds to high school students to enable them to go to college.

If you know a high school senior who wants an opportunity to earn a $1000 scholarship, tune in to the Embracing Diversity Radio Show at 99.5FM or or click this link for more information on the S.A.F.E. Diversity Communities website.

Traveling Soon and Have a Family Member with Special Needs?

Travel for my son has been limited to automobile transportation. Between his sensory issues due to Autism and his severe peanut allergy, I have been afraid to take my son on a plane. My son’s allergy doctor wrote a letter for me to provide to an airline should I choose to travel with my son on a plane. When I have contacted airlines about our potential trips, I was assured that we could board and deplane earlier than the other passengers. Also, our seats would be strategically located for our comfort. These are all reasonable accommodations offered by the airline, but leaving a plane “early” is not a true solution if my son has an immediate problem, like a meltdown, an anxiety attack or anaphylactic shock.

Travel limitation is especially cumbersome during the end-of-year holidays.

Surprisingly, I have family members who have physical challenges who have not had to remove airplanes as an option for their long-distance journeys.

While in the airport, the rights of individuals with disabilities are protected by the Americans with Disabilities Act (“ADA”), which is governed by the Department of Justice. Per the ADA, disabilities can include a physical or mental impairment that substantially limits a major life activity, such as learning, walking, seeing, and talking. See Section 504, for protections that primarily deal with accessibility.

Air carriers are subject to the rules in the Air Carriers Access Act (passed in 1986) that prohibits the discrimination of passengers who have disabilities. Air Carriers are governed by the Department of Transportation.

Equal access for travelers with special needs are about to improve. Last month marked a huge success for disability rights groups as the new “Bill of Rights” for air travelers with disabilities passed as part of the Federal Aviation Administration Reauthorization Act of 2018. Tying funding of the FAA to the protections will ensure improvement.

The Bill includes the following reforms:

• Increase civil penalties for bodily harm to a passenger with a disability and damage to wheelchairs or other mobility aids.

• Require that the Department of Transportation review, and if necessary, revise regulations ensuring passengers with disabilities receive dignified, timely and effective assistance at airports and on aircraft.

• Create the Advisory Committee on the Air Travel Needs of Passengers with Disabilities to identify barriers to air travel for individuals with disabilities and recommend consumer protection improvements.

• Require that the new Advisory Committee review airline practices for ticketing, preflight seat assignments and stowing of assistive devices, and make recommendations as needed.

• Mandate the DOT develop an Airline Passengers with Disabilities Bill of Rights, in consultation with stakeholders, describing rights of passengers with disabilities and responsibilities of air carriers.

• Study in-cabin wheelchair restraint systems, in coordination with disability advocates, air carriers and aircraft manufacturers.

You can find more information, although not updated recently, on Transportation.gov.

Have Questions about the ABLE account and the IRS? See the IRS bulletin below.

IR-2018-139: Tax reform allows people with disabilities to put more money into ABLE accounts, expands eligibility for Saver’s Credit

Internal Revenue Service (IRS) sent this bulletin at 06/15/2018 11:05 AM EDT

IRS Newswire

June 15, 2018

Issue Number: IR-2018-139

Inside This Issue

Tax reform allows people with disabilities to put more money into ABLE accounts, expands eligibility for Saver’s Credit

WASHINGTON – People with disabilities can now put more money into their tax-favored Achieving a Better Life Experience (ABLE) accounts and may, for the first time, qualify for the Saver’s Credit for low- and moderate-income workers, according to the Internal Revenue Service.

The Tax Cuts and Jobs Act, the tax reform legislation enacted in December, made major changes to the tax law for 2018 and future years, including increasing the standard deduction, removing personal exemptions, increasing the Child Tax Credit, limiting or discontinuing certain deductions and changing tax rates and brackets.

The new law also enables eligible individuals with disabilities to put more money into their ABLE accounts, qualify for the Saver’s Credit in many cases and roll money from their 529 plans — also known as qualified tuition programs — into their ABLE accounts.

States can offer specially designed ABLE accounts to people who become disabled before age 26. Recognizing the special financial burdens faced by families raising children with disabilities, ABLE accounts are designed to enable people with disabilities and their families to save for and pay for disability-related expenses. Though contributions are not deductible, distributions, including earnings, are tax-free to the designated beneficiary if used to pay qualified disability expenses. These expenses can include housing, education, transportation, health, prevention and wellness, employment training and support, assistive technology and personal support services and other disability-related expenses.

Normally, contributions totaling up to the annual gift tax exclusion amount, currently $15,000, may be made to an ABLE account each year for an eligible person with a disability, known as a designated beneficiary. But, starting in 2018, if the beneficiary works, the beneficiary can also contribute part or all of what they make to their ABLE account.

This additional contribution is limited to the poverty line amount for a one-person household. For 2018, this amount is $12,140 in the continental U.S., $13,960 in Hawaii and $15,180 in Alaska. However, the designated beneficiary is not eligible to make this additional contribution if their employer contributes to a workplace retirement plan on their behalf.

In addition, starting in 2018, ABLE account beneficiaries can qualify for the Saver’s Credit based on contributions they make to their ABLE accounts. Up to $2,000 of these contributions qualify for this special credit designed to help low- and moderate-income workers. Claimed on Form 8880, Credit for Qualified Retirement Savings Contributions, this credit can reduce the amount of tax a person owes or increase their refund. Like other IRS tax forms, Form 8880 will be revised later this year to reflect changes made by the new law.

In addition, some funds now may be rolled into an ABLE account from the designated beneficiary’s own 529 plan or from the 529 plan of certain family members.

Like other workers, ABLE account beneficiaries and other people with disabilities should make sure they are having the right amount of income tax withheld from their pay. Because of the far-reaching tax changes taking effect this year, the IRS urges all employees to perform a paycheck checkup now. Doing so now will help avoid an unexpected year-end tax bill and possibly a penalty. The easiest way to do that is to use the fully-accessible Withholding Calculator, available on IRS.gov.

For more information about ABLE accounts and the tax reform changes, visit IRS.gov/taxreform.

New Requirement for Guardians in Texas

If you are a guardian of your child with special needs, be aware of the new Guardianship Certification requirement.

Texas has the Judicial Branch Certification Commission (“JBCC”) that oversees the certification and registration of guardians. The JBCC will accept applications for guardianship registrations effective June 1, 2018, per the passage of Senate Bill 1096 for all Texas guardianships. If you have a pre-existing guardianship, you can simply register here after June 1st.

For all new guardianships, at least ten (10) days prior to the hearing for your application, you must apply to register online with the JBCC certification, registration & licensing system and complete the Guardianship Training (with the option of online training at the Guardianship Training page.)

The free, one (1) hour training module is a course that explains the following:

Understanding Why Guardianship May be Necessary
Overview of Alternatives to Guardianship
Types of Guardianships
Procedures to Establish a Guardianship
Duties of the Guardian
Reporting Requirements of the Guardian
Modifying, Terminating, or Closing a Guardianship

Resource Convention for Duchenne Muscular Dystrophy

Filis Law Firm is a vendor and Leona E. Filis will be speaking at this year’s CureDuchenne Cares Convention this weekend!

For more information click on this link.

IR-2018-139: Tax reform allows people with disabilities to put more money into ABLE accounts, expands eligibility for Saver’s Credit

News Essentials

The Newsroom Topics

IRS Resources

Issue Number: IR-2018-139

Inside This Issue