|(a) To receive a voucher through the Texas Veterans Commission, a student must: (1) have sounded "Taps" at a military honors funeral of a deceased veteran; (2) provide proof that "Taps" was sounded by such student by completing and submitting Form TVCTAPS to the Commission. This form may be obtained from the funeral director responsible for directing the veteran's funeral service; (3) for each veteran funeral at which a student sounds "Taps," and for which the student has completed and submitted Form TVCTAPS to the Commission, the Commission shall award one (1) voucher in the amount of $25.00 to be used as an exemption from tuition and required fees at an institution of higher education as defined by §61.003, Texas Education Code. This voucher will not have an expiration date; (b) a school district may excuse a student in grades 6 through 12 for the purpose of sounding "Taps" at a military honors funeral held in this state for a deceased veteran. A student whose absence is excused may not be penalized for that absence and shall be allowed a reasonable time to make up school work missed on those days. If the student satisfactorily completes the school work, the day of absence shall be counted as a day of compulsory attendance.