(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) 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.
(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.