(a) In this section, “religious holy day or period of observance” means a holy day or a period of holy days observed by a religion whose places of worship would be exempt from property taxation under § 11.20, Tax Code.
(b) The board of trustees of a school district or the governing body of an open-enrollment charter school may consider the dates of religious holy days or periods of observance likely to be observed by the students enrolled in the district or school during the period set by the State Board of Education for the administration of assessment instruments required under § 39.023 in establishing:
(1) the district’s or school’s calendar for that school year; and
(2) the instructional days within that period on which district or school students are administered the required assessment instruments, provided that the board of trustees or governing body may not exclude more than two instructional days from that period based solely on the occurrence of a single religious holy day or period of observance.

(c) In establishing a school calendar as described in Subsection (b), the board of trustees of a school district or the governing body of an open-enrollment charter school shall provide for alternative dates for the administration of assessment instruments required under § 39.023 to a student who is absent from school to observe a religious holy day or period of observance on the date an assessment instrument is administered.
(d) The agency may adopt rules as necessary to ensure a student may be administered an assessment instrument on an alternative date as necessary to comply with this section.