TX SB327

Establishes the Texas Adoption Assistance Program, administered by the comptroller, to provide financial assistance to adoptive parents for adoption-related expenses through a public-private partnership model

Allows 501(c)(3) nonprofit organizations with missions serving families, women, or children to apply for certification to participate in the program, solicit donations, and award adoption assistance grants

Limits grant eligibility to Texas residents who adopt children under age 18 and have annual gross household income of $150,000 or less

Provides tiered grant amounts based on household income: 50% of adoption expenses for income up to $110,000; 30% for income between $110,001-$130,000; and 10% for income between $130,001-$150,000

Requires certified organizations to distribute at least 97% of donations as grants (maximum 3% for administrative costs), undergo annual independent audits, and allows for state matching funds when appropriations are available