HISTORIC SITE ACCOUNT.

(a) The historic site account is a dedicated account in the general revenue fund.

(b) The account consists of:

(1) credits made to the account under Section 151.801, Tax Code;

(2) transfers to the account;

(3) interest earned on the account;

(4) fees and other revenue from operation of a historic site; and

(5) grants and donations accepted under Section 442.074.

(c) A fee or other revenue generated at a historic site must be credited to the account.

(d) Except as provided by Subsection (e), money in the account may be used only to administer, operate, preserve, repair, expand, or otherwise maintain a historic site or to acquire a historical item appropriate to a historic site.

(e) The commission may make an expenditure from the account for a historic site that is not described by Section 442.072(a). The commission shall provide notice of an expenditure described by this subsection to the Legislative Budget Board not later than the 30th day after the date the commission makes the expenditure. The Legislative Budget Board may establish the procedure by which the commission provides notice to the board under this subsection.

(f) Money in the account may not be used to pay employee benefits or benefit-related costs. Notwithstanding any other law, the account is exempt from any applicable employee benefits proportionality requirement.