(a) A person is not required to comply with Section 31.109 if the person:
(1) holds a master's, mate's, or operator's license issued by the United States Coast Guard;
(2) is supervised by a person who is at least 18 years of age and who is otherwise exempt from the requirements of Section 31.109 or possesses a boater identification card as required by Section 31.109;
(3) is not a resident of this state and has proof that the person has successfully completed a boater education course or equivalency examination in another state that is approved by the department;
(4) is exempt by rule of the commission as a customer of a business engaged in renting, showing, demonstrating, or testing boats; or
(5) is exempt by rule of the commission.
(b) For purposes of this section, to be considered to be supervising the operator of a watercraft, the person must be on board the watercraft when under way.
(c) The commission by rule shall establish a boater education deferral program. The deferral program must be available at no cost to boat dealers, manufacturers, and distributors.
(d) Money received by the department in connection with a boater education deferral program established by the commission under Subsection (c) shall be deposited in the state treasury to the credit of the game, fish, and water safety account established under Section 11.032 and may be used only for the administration of the boater education program established under Section 31.108.