reglab/statecodes huggingface dataset:
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.2555. Maximum Compressed Tax Rate for 2023-2024 School Year

Sec. 48.2555.  MAXIMUM COMPRESSED TAX RATE FOR 2023-2024 SCHOOL YEAR.  (a)  Notwithstanding any other provision of this title or Chapter 26, Tax Code, for the 2023-2024 school year, the commissioner shall calculate the value of a school district's maximum compressed tax rate by determining the district's maximum compressed rate under Section 48.2551 or 48.2552(b), if applicable, and reducing the tax rate determined under the applicable section by $0.107.
(b)  If a school district's maximum compressed tax rate as calculated under Subsection (a) would be less than 90 percent of another school district's maximum compressed tax rate under Subsection (a), the district's maximum compressed tax rate is the value at which the district's maximum compressed tax rate would be equal to 90 percent of the other district's maximum compressed tax rate.
(c)  Notwithstanding any other provision of this title or Chapter 26, Tax Code, for purposes of determining funding for school districts for the 2023-2024 school year, a reference in any of the following provisions of law to a school district's maximum compressed tax rate or maximum compressed rate as determined under Section 48.2551 means the maximum compressed tax rate determined for the district under this section:
(1)  Section 13.054(f);
(2)  Section 45.003(d);
(3)  Section 45.0032(a);
(4)  Section 48.051(a);
(5)  Sections 48.2553(a) and (e);
(6)  Section 48.2556; and
(7)  Section 26.08(n), Tax Code.
(d)  For purposes of Section 30.003(f-1), a reference in that section to Section 48.2551 includes this section.
(e)  Notwithstanding any other provision of this title, for purposes of determining a school district's maximum compressed tax rate under Section 48.2551 for the 2024-2025 school year, the value of the district's "PYMCR" is the maximum compressed tax rate determined for the district under this section for the preceding school year.
(f)  This section expires September 1, 2025.
Added by Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 2.01, eff. November 7, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.2556. Posting on Agency Website of Information Related to Reduction of Limitation of Tax on Homesteads of Elderly or Disabled

Sec. 48.2556.  POSTING ON AGENCY WEBSITE OF INFORMATION RELATED TO REDUCTION OF LIMITATION OF TAX ON HOMESTEADS OF ELDERLY OR DISABLED.
Text of subsection effective until January 01, 2025
(a)  The agency shall post the following information on the agency's Internet website for purposes of allowing the chief appraiser of each appraisal district and the assessor for each school district to make the calculations required by Sections 11.26(a-5), (a-6), (a-7), (a-8), (a-9), (a-10), (a-11), and (a-12), Tax Code:
Text of subsection effective on January 01, 2025
(a)  For purposes of allowing the chief appraiser of each appraisal district and the assessor for each school district to make the calculations required by Section 11.26(a-10), Tax Code, the agency shall post on the agency's Internet website each school district's maximum compressed rate, as determined under Section 48.2551, for the current tax year and the preceding tax year.
(1)  each school district's maximum compressed rate, as determined under Section 48.2551, for each tax year beginning with the 2019 tax year; and
(2)  each school district's tier one maintenance and operations tax rate, as provided by Section 45.0032(a), for the 2018 tax year.
(b)  The agency shall post each school district's maximum compressed rate for the current tax year, as determined under Section 48.2551, promptly after calculating the rate.  If, for the 2023 or a subsequent tax year, the agency calculates a preliminary rate before calculating a final rate, the agency shall post the preliminary rate, and the chief appraiser of each appraisal district and the assessor for each school district shall use the preliminary rate to make the calculations described by Subsection (a).
(c)  The agency shall notify the chief appraiser of each appraisal district and the assessor for each school district when the agency has complied with Subsection (b).  The notice must include the location on the agency's Internet website at which the information required by this section to be posted may be found.
Added by Acts 2021, 87th Leg., 2nd C.S., Ch. 14 (S.B. 12), Sec. 4, eff. January 1, 2023.
Amended by:
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 3.07, eff. November 7, 2023.
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 3.08, eff. January 1, 2025.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.258. Adjustment for Rapid Decline in Taxable Value of Property

Sec. 48.258.  ADJUSTMENT FOR RAPID DECLINE IN TAXABLE VALUE OF PROPERTY.  (a)  For purposes of Chapters 46 and 49 and this chapter, and to the extent money specifically authorized to be used under this section is available, the commissioner shall adjust the taxable value of property in a school district that, due to factors beyond the control of the board of trustees, experiences a rapid decline in the tax base used in calculating taxable values in excess of four percent of the tax base used in the preceding year.
(b)  To the extent that a sufficient amount of money is not available to fund all adjustments under this section, the commissioner shall reduce adjustments in the manner provided by Section 48.266(f) so that the total amount of adjustments equals the amount of money available to fund the adjustments.
(c)  A decision of the commissioner under this section is final and may not be appealed.
Added by Acts 1999, 76th Leg., ch. 396, Sec. 1.18, eff. Sept. 1, 1999.
Transferred, redesignated and amended from Education Code, Section 42.2521 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.259. Adjustment for Optional Homestead Exemption

Sec. 48.259.  ADJUSTMENT FOR OPTIONAL HOMESTEAD EXEMPTION.  (a)  In any school year, the commissioner may not provide funding under this chapter or Chapter 46 based on a school district's taxable value of property computed in accordance with Section 403.302(d)(2), Government Code, unless:
(1)  funds are specifically appropriated for purposes of this section; or
(2)  the commissioner determines that the total amount of state funds appropriated for purposes of the Foundation School Program for the school year exceeds the amount of state funds distributed to school districts in accordance with Section 48.266 based on the taxable values of property in school districts computed in accordance with Section 403.302(d), Government Code, without any deduction for residence homestead exemptions granted under Section 11.13(n), Tax Code.
(b)  In making a determination under Subsection (a)(2), the commissioner shall:
(1)  notwithstanding Section 48.266(b), reduce the entitlement under this chapter of a school district whose final taxable value of property is higher than the estimate under Section 48.269 and make payments to school districts accordingly; and
(2)  give priority to school districts that, due to factors beyond the control of the board of trustees, experience a rapid decline in the tax base used in calculating taxable values in excess of four percent of the tax base used in the preceding year.
(c)  In the first year of a state fiscal biennium, before providing funding as provided by Subsection (a)(2), the commissioner shall ensure that sufficient appropriated funds for purposes of the Foundation School Program are available for the second year of the biennium, including funds to be used for purposes of Section 48.258.
(d)  If the commissioner determines that the amount of funds available under Subsection (a)(1) or (2) does not at least equal the total amount of state funding to which districts would be entitled if state funding under this chapter were based on the taxable values of property in school districts computed in accordance with Section 403.302(d)(2), Government Code, the commissioner may, to the extent necessary, provide state funding based on a uniform lesser fraction of the deduction under Section 403.302(d)(2), Government Code.
(e)  The commissioner shall notify school districts as soon as practicable as to the availability of funds under this section.  For purposes of computing a voter-approval tax rate under Section 26.08, Tax Code, a district shall adjust the district's tax rate limit to reflect assistance received under this section.
Added by Acts 1999, 76th Leg., ch. 396, Sec. 1.18, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 3, eff. Sept. 1, 2001.
Transferred, redesignated and amended from Education Code, Section 42.2522 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.260. Adjustment for Property Value Affected by State of Disaster

Sec. 48.260.  ADJUSTMENT FOR PROPERTY VALUE AFFECTED BY STATE OF DISASTER.  (a)  For purposes of Chapters 46 and 49 and this chapter, the commissioner shall adjust the taxable value of property of a school district all or part of which is located in an area declared a disaster area by the governor under Chapter 418, Government Code, as necessary to ensure that the district receives funding based as soon as possible on property values as affected by the disaster.
(b)  The commissioner may fund adjustments under this section using funds specifically appropriated for the purpose or other funds available to the commissioner for that purpose.
(c)  A decision of the commissioner under this section is final and may not be appealed.
Added by Acts 2009, 81st Leg., R.S., Ch. 1006 (H.B. 4102), Sec. 5, eff. June 19, 2009.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.32(a)(4), eff. September 1, 2017.
Transferred, redesignated and amended from Education Code, Section 42.2523 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.261. Reimbursement for Disaster Remediation Costs

Sec. 48.261.  REIMBURSEMENT FOR DISASTER REMEDIATION COSTS.  (a)  This section applies only to a school district all or part of which is located in an area declared a disaster area by the governor under Chapter 418, Government Code, and that incurs disaster remediation costs as a result of the disaster.
(b)  During the two-year period following the date of the governor's initial proclamation or executive order declaring a state of disaster, a district may apply to the commissioner for reimbursement of disaster remediation costs that the district pays during that period and does not anticipate recovering through insurance proceeds, federal disaster relief payments, or another similar source of reimbursement.
(c)  The commissioner may provide reimbursement under this section only if funds are available for that purpose from:
(1)   amounts appropriated for that purpose, including amounts appropriated for school districts for that purpose to the disaster contingency fund established under Section 418.073, Government Code; or
(2)   Foundation School Program funds available for that purpose, based on a determination by the commissioner that the amount appropriated for the Foundation School Program, including the facilities component as provided by Chapter 46, exceeds the amount to which districts are entitled under this chapter and Chapter 46.
(d)   A district seeking reimbursement under this section must provide the commissioner with adequate documentation of the costs for which the district seeks reimbursement.
(e)   The commissioner shall adopt rules necessary to implement this section, including rules:
(1)  defining "disaster remediation costs" for purposes of this section, which must include the cost to repair or replace vehicles or computers damaged in the disaster; and
(2)  specifying the type of documentation required under Subsection (d).
(f)  Notwithstanding any other provision of this section, the commissioner may permit a district to use amounts provided to a district under this section to pay the costs of replacing a facility instead of repairing the facility.  The commissioner shall ensure that a district that elects to replace a facility does not receive an amount under this section that exceeds the lesser of:
(1)  the amount that would be provided to the district if the facility were repaired; or
(2)  the amount necessary to replace the facility.
(g)  This section does not require the commissioner to provide any requested reimbursement.  A decision of the commissioner regarding reimbursement is final and may not be appealed.
Added by Acts 2009, 81st Leg., R.S., Ch. 1006 (H.B. 4102), Sec. 5, eff. June 19, 2009.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.32(a)(5), eff. September 1, 2017.
Transferred, redesignated and amended from Education Code, Section 42.2524 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.262. Adjustments for Certain Districts Receiving Federal Impact Aid

Sec. 48.262.  ADJUSTMENTS FOR CERTAIN DISTRICTS RECEIVING FEDERAL IMPACT AID.  The commissioner is granted the authority to ensure that school districts receiving federal impact aid due to the presence of a military installation or significant concentrations of military students do not receive more than an eight percent reduction should the federal government reduce appropriations to those schools.
Added by Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.21, eff. September 28, 2011.
Transferred, redesignated and amended from Education Code, Section 42.2525 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.2642. Adjustments for Texas First Early High School Completion Program Graduates

Sec. 48.2642.  ADJUSTMENTS FOR TEXAS FIRST EARLY HIGH SCHOOL COMPLETION PROGRAM GRADUATES.  (a)  Notwithstanding any other provision of this chapter, the commissioner shall count toward a school district's or open-enrollment charter school's average daily attendance under Section 48.005 each student who graduates early from high school in the district or school under the Texas First Early High School Completion Program established under Section 28.0253 for the period in which the student is enrolled at an eligible institution using state credit awarded under the Texas First Scholarship Program established under Subchapter K-1, Chapter 56, based on a 100 percent attendance rate.
(b)  As soon as practicable after receipt of the report under Section 56.226, the commissioner shall reduce the amount of a school district's or open-enrollment charter school's entitlement under this chapter for the school year by an amount equal to the total amount of state credit issued during the preceding school year to the district's or school's high school graduates under the Texas First Scholarship Program established under Subchapter K-1, Chapter 56.
Added by Acts 2021, 87th Leg., R.S., Ch. 962 (S.B. 1888), Sec. 2, eff. June 18, 2021.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.265. Excess Funds for Video Surveillance of Special Education Settings

Sec. 48.265.  EXCESS FUNDS FOR VIDEO SURVEILLANCE OF SPECIAL EDUCATION SETTINGS.  (a)  Notwithstanding any other provision of law, if the commissioner determines that the amount appropriated for the purposes of the Foundation School Program exceeds the amount to which school districts are entitled under this chapter, the commissioner by rule shall establish a grant program through which excess funds are awarded as grants for the purchase of video equipment, or for the reimbursement of costs for previously purchased video equipment, used for monitoring special education classrooms or other special education settings required under Section 29.022.
(b)  In awarding grants under this section, the commissioner shall give highest priority to districts with maintenance and operations tax rates at the greatest rates permitted by law.  The commissioner shall also give priority to:
(1)  districts with maintenance and operations tax rates at least equal to the state maximum compressed tax rate, as defined by Section 48.051(a), and lowest amounts of maintenance and operations tax revenue per weighted student; and
(2)  districts with debt service tax rates near or equal to the greatest rates permitted by law.
(c)  The commissioner may adopt rules to implement and administer this section.
Added by Acts 2015, 84th Leg., R.S., Ch. 1147 (S.B. 507), Sec. 3, eff. June 19, 2015.
Transferred, redesignated and amended from Education Code, Section 42.2528 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.267. Adjustment by Commissioner

Sec. 48.267.  ADJUSTMENT BY COMMISSIONER.  (a)  The commissioner may make adjustments to amounts due to a school district under this chapter or Chapter 46, or to amounts necessary for a district to comply with the requirements of Chapter 49, as provided by this section.
(b)  A school district that has a major taxpayer, as determined by the commissioner, that because of a protest of the valuation of the taxpayer's property fails to pay all or a portion of the ad valorem taxes due to the district may apply to the commissioner to have the district's taxable value of property or ad valorem tax collections adjusted for purposes of this chapter or Chapter 46 or 49.  The commissioner may make the adjustment only to the extent the commissioner determines that making the adjustment will not:
(1)  in the fiscal year in which the adjustment is made, cause the amount to which school districts are entitled under this chapter to exceed the amount appropriated for purposes of the Foundation School Program for that year; and
(2)  if the adjustment is made in the first year of a state fiscal biennium, cause the amount to which school districts are entitled under this chapter for the second year of the biennium to exceed the amount appropriated for purposes of the Foundation School Program for that year.
(c)  The commissioner shall recover the benefit of any adjustment made under this section by making offsetting adjustments in the school district's taxable value of property or ad valorem tax collections for purposes of this chapter or Chapter 46 or 49 on a final determination of the taxable value of property that was the basis of the original adjustment, or in the second school year following the year in which the adjustment is made, whichever is earlier.
(d)  This section does not require the commissioner to make any requested adjustment.  A determination by the commissioner under this section is final and may not be appealed.
Added by Acts 2001, 77th Leg., ch. 1156, Sec. 5, eff. Sept. 1, 2001.
Transferred, redesignated and amended from Education Code, Section 42.2531 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.268. Adjustment for Resolution of Dispute or Error Resulting in Taxation of Same Property by Multiple School Districts

Sec. 48.268.  ADJUSTMENT FOR RESOLUTION OF DISPUTE OR ERROR RESULTING IN TAXATION OF SAME PROPERTY BY MULTIPLE SCHOOL DISTRICTS.  The commissioner shall adjust the amounts due to a school district under this chapter and Chapter 46 as necessary to account for the resolution of a dispute or error involving the district and another district by an agreement between the districts entered into under Section 31.112(c), Tax Code, or by a final order of the supreme court entered under Section 72.010, Local Government Code.
Added by Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242), Sec. 5, eff. June 12, 2017.
Transferred, redesignated and amended from Education Code, Section 42.2532 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.269. Estimates Required

Sec. 48.269.  ESTIMATES REQUIRED.  (a)  Not later than October 1 of each even-numbered year:
(1)  the agency shall submit to the legislature an estimate of the tax rate and student enrollment of each school district for the following biennium; and
(2)  the comptroller shall submit to the legislature an estimate of the total taxable value of all property in the state as determined under Subchapter M, Chapter 403, Government Code, for the following biennium.
(b)  The agency and the comptroller shall update the information provided to the legislature under Subsection (a) not later than March 1 of each odd-numbered year.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 1997, 75th Leg., ch. 1071, Sec. 20, eff. Sept. 1, 1997.
Transferred, redesignated and amended from Education Code, Section 42.254 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.270. Falsification of Records; Report

Sec. 48.270.  FALSIFICATION OF RECORDS;  REPORT.  When, in the opinion of the agency's director of school audits, audits or reviews of accounting, enrollment, or other records of a school district reveal deliberate falsification of the records, or violation of the provisions of this chapter, through which the district's share of state funds allocated under the authority of this chapter would be, or has been, illegally increased, the director shall promptly and fully report the fact to the State Board of Education, the state auditor, and the appropriate county attorney, district attorney, or criminal district attorney.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 42.255 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.271. Effect of Appraisal Appeal

Sec. 48.271.  EFFECT OF APPRAISAL APPEAL.  (a)  If the final determination of an appeal under Chapter 42, Tax Code, results in a reduction in the taxable value of property that exceeds five percent of the total taxable value of property in the school district for the same tax year determined under Subchapter M, Chapter 403, Government Code, the commissioner shall request the comptroller to adjust its taxable property value findings for that year consistent with the final determination of the appraisal appeal.
(b)  If the district would have received a greater amount from the foundation school fund for the applicable school year using the adjusted value, the commissioner shall add the difference to subsequent distributions to the district from the foundation school fund.  An adjustment does not affect the local fund assignment of any other district.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 42.257 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.272. Recovery of Overallocated Funds

Sec. 48.272.  RECOVERY OF OVERALLOCATED FUNDS.  (a)  If a school district has received an overallocation of state funds, the agency shall, by withholding from subsequent allocations of state funds for the current or subsequent school year or by requesting and obtaining a refund, recover from the district an amount equal to the overallocation.
(b)  Notwithstanding Subsection (a), the agency may recover an overallocation of state funds over a period not to exceed the subsequent five school years if the commissioner determines that the overallocation was the result of exceptional circumstances reasonably caused by statutory changes to Chapter 46 or 49 or this chapter and related reporting requirements.
(c)  If a district fails to comply with a request for a refund under Subsection (a), the agency shall certify to the comptroller that the amount constitutes a debt for purposes of Section 403.055, Government Code.  The agency shall provide to the comptroller the amount of the overallocation and any other information required by the comptroller.  The comptroller may certify the amount of the debt to the attorney general for collection.
(d)  Any amounts recovered under this section shall be deposited in the foundation school fund.
(e)  Subject to Subsection (f), the agency may review a school district as necessary to determine if the district qualifies for each allotment received by the district under this chapter.  If the agency determines that a school district received an allotment to which the district was not entitled, the agency may establish a corrective action plan or withhold the applicable amount of funding from the district.
(f)  The agency may not review school district expenditures that occurred seven or more years before the review.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.24, eff. September 28, 2011.
Transferred, redesignated and amended from Education Code, Section 42.258 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.2721. Recovery of Funds From Excessive Taxation

Sec. 48.2721.  RECOVERY OF FUNDS FROM EXCESSIVE TAXATION.  The commissioner shall reduce state aid or adjust the limit on local revenue under Section 48.257 in an amount equal to the amount of revenue generated by a school district's tax effort that is not in compliance with Section 45.003 or this chapter.
Added by Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 37, eff. September 1, 2021.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.275. Use of Certain Funds

Sec. 48.275.  USE OF CERTAIN FUNDS.  (a)  In this section, "participating charter school" means an open-enrollment charter school that participates in the uniform group coverage program established under Chapter 1579, Insurance Code.
(b)  The amount of additional funds to which each school district or participating charter school is entitled due to the increases in formula funding made by H.B. No. 3343, Acts of the 77th Legislature, Regular Session, 2001, and any subsequent legislation amending the provisions amended by that Act that increase formula funding under Chapter 49 and this chapter to school districts and charter schools is available for purposes of Subsection (c).
(c)  Notwithstanding any other provision of this code, a school district or participating charter school may use the sum of the following amounts of funds only to pay contributions under a group health coverage plan for district or school employees:
(1)  the amount determined by multiplying the amount of $900 or the amount specified in the General Appropriations Act for that year for purposes of the state contribution under Section 1579.251, Insurance Code, by the number of district or school employees who participate in a group health coverage plan provided by or through the district or school; and
(2)  the difference between the amount necessary for the district or school to comply with Section 1581.052, Insurance Code, for the school year and the amount the district or school is required to use to provide health coverage under Section 1581.051, Insurance Code, for that year.
(d)  A determination by the commissioner under this section is final and may not be appealed.
Added by Acts 2001, 77th Leg., ch. 1187, Sec. 2.08, eff. Sept. 1, 2002.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646), Sec. 62, eff. September 1, 2009.
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.25, eff. September 28, 2011.
Acts 2017, 85th Leg., R.S., Ch. 930 (S.B. 1663), Sec. 1, eff. September 1, 2017.
Transferred, redesignated and amended from Education Code, Section 42.260 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.
For expiration of this section, see Subsection (e).
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.278. Equalized Wealth Transition Grant

Sec. 48.278.  EQUALIZED WEALTH TRANSITION GRANT.  (a)  Subject to Subsection (b), a school district is entitled to receive an annual allotment in an amount equal to the amount of additional revenue a school district received for the 2018-2019 school year under former Sections 41.002(e) through (g), as those sections existed on January 1, 2019.
(b)  For purposes of calculating a district's allotment under Subsection (a), the commissioner shall reduce the amount to which a district is entitled under Subsection (a) by:
(1)  for the 2020-2021 school year, 20 percent;
(2)  for the 2021-2022 school year, 40 percent;
(3)  for the 2022-2023 school year, 60 percent; and
(4)  for the 2023-2024 school year, 80 percent.
(c)  This section expires September 1, 2024.
Added by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.043, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.279. Maintenance of State Financial Support for Special Education

Sec. 48.279.  MAINTENANCE OF STATE FINANCIAL SUPPORT FOR SPECIAL EDUCATION.  (a) Funds appropriated for purposes of this section or transferred in accordance with this section are state funds for purposes of compliance with the requirements regarding maintenance of state financial support for special education under 20 U.S.C. Section 1412(a)(18). The commissioner shall identify the amount of funding described by this subsection and separate that amount from other funding provided under this chapter.
(b)  If the commissioner determines that the total amount of funding for special education for a school year that ends during the first state fiscal year of a state fiscal biennium is less than the amount required to comply with requirements regarding maintenance of state financial support under 20 U.S.C. Section 1412(a)(18), the commissioner shall use funds appropriated for the Foundation School Program for the second state fiscal year of that biennium to increase funding for special education for the first state fiscal year of that biennium in an amount necessary to ensure compliance with that provision.
(c)  If the commissioner determines that the total amount of funding for special education for a school year that ends during the second state fiscal year of a state fiscal biennium is less than the amount required to comply with requirements regarding maintenance of state financial support under 20 U.S.C. Section 1412(a)(18), the commissioner shall submit to the legislature an estimate of the amount of funding needed to comply with that provision for that state fiscal year.
(d)  If federal funds are withheld for a school year due to noncompliance with requirements regarding maintenance of state financial support under 20 U.S.C. Section 1412(a)(18), the commissioner shall use for that school year an amount of funds described by Subsection (a) equal to the amount of withheld funds in the same manner and for the same purposes as the withheld funds would have been provided.
(e)  After the commissioner has replaced any withheld federal funds as provided by Subsection (d), the commissioner shall distribute the remaining amount, if any, of funds described by Subsection (a) to proportionately increase funding for the special education allotment under Section 48.102.
(f)  In complying with Subsection (d), the commissioner may implement any program necessary to ensure the use of funds in accordance with that subsection.
Added by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.043, eff. September 1, 2019.
For expiration of this section, see Subsection (d).
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.281. Maintenance of Effort and Equity for Federal Money Related to Covid-19 Pandemic

Sec. 48.281.  MAINTENANCE OF EFFORT AND EQUITY FOR FEDERAL MONEY RELATED TO COVID-19 PANDEMIC.  (a)  Subject to Subsection (b), the commissioner shall increase a school district's or open-enrollment charter school's entitlement under this chapter as necessary to ensure compliance with requirements regarding maintenance of effort and maintenance of equity under Section 317, Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (Div. M, Pub. L. No. 116-260, reprinted in note, 20 U.S.C. Section 3401), and Section 2001, American Rescue Plan Act of 2021 (Pub. L. No. 117-2, reprinted in note, 20 U.S.C. Section 3401).
(b)  Before making an increase under Subsection (a), the commissioner shall notify the Legislative Budget Board and the governor of the proposed increase.  The increase is considered to be approved unless the Legislative Budget Board or the governor issues a written disapproval of the increase not later than the 30th day after the date on which the commissioner provides notice under this subsection.
(c)  If the total amount of money available to the commissioner for purposes of making increases under this section for a state fiscal year is insufficient to make an increase the commissioner determines necessary under Subsection (a), the commissioner shall submit to the legislature an estimate of the amount of funding needed to make the increase for that state fiscal year.
(d)  This section expires September 1, 2025.
Added by Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 39, eff. September 1, 2021.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter F. Financing the Program › Section 48.283. Additional State Aid for Certain Districts Impacted by Compression

Sec. 48.283.  ADDITIONAL STATE AID FOR CERTAIN DISTRICTS IMPACTED BY COMPRESSION.  A school district that received an adjustment under Section 48.257(b) for the 2022-2023 school year is entitled to additional state aid for each school year in an amount equal to the amount of that adjustment for the 2022-2023 school year less the difference, if the difference is greater than zero, between:
(1)  the amount to which the district is entitled under this chapter for the current school year; and
(2)  the amount to which the district would be entitled under this chapter for the current school year if the district's maximum compressed tax rate had not been reduced under Section 48.2555, as added by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023.
Added by Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 2.01, eff. November 7, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter G. Miscellaneous Provisions › Section 48.301. Additional Assistance for Districts With Students Using Public Education Grants

Sec. 48.301.  ADDITIONAL ASSISTANCE FOR DISTRICTS WITH STUDENTS USING PUBLIC EDUCATION GRANTS.  (a)  A district is entitled to additional assistance under this section as provided by Section 29.203(c).
(b)  The amount of additional assistance under this section is computed by subtracting the number of students residing in the district and using public education grants to attend school in another district for the year in which the assistance is granted from the number of students using public education grants to attend school in the district for that year and multiplying the difference by $266.
Added by Acts 1997, 75th Leg., ch. 722, Sec. 6, eff. Sept. 1, 1997.
Transferred, redesignated and amended from Education Code, Section 42.4101 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.045, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter G. Miscellaneous Provisions › Section 48.302. Subsidy for High School Equivalency Examination for Certain Individuals

Sec. 48.302.  SUBSIDY FOR HIGH SCHOOL EQUIVALENCY EXAMINATION FOR CERTAIN INDIVIDUALS.  (a) In this section, "commission" means the Texas Workforce Commission.
(b)  The agency shall enter into a memorandum of understanding with the commission for the agency to transfer funds to the commission for the commission to provide to an individual who is 21 years of age or older a subsidy in an amount equal to the cost of taking one high school equivalency examination administered under Section 7.111.
(c)  The commission shall adopt rules to implement the subsidy program described by Subsection (b), including rules regarding eligibility requirements.
Added by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.046, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 40, eff. September 1, 2021.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter G. Miscellaneous Provisions › Section 48.303. Additional State Aid for Regional Education Service Center Staff Salary Increases

Sec. 48.303.  ADDITIONAL STATE AID FOR REGIONAL EDUCATION SERVICE CENTER STAFF SALARY INCREASES.  (a)  A regional education service center is entitled to state aid in an amount equal to the sum of:
(1)  the product of $500 multiplied by the number of full-time center employees, other than administrators or classroom teachers, full-time librarians, full-time school counselors certified under Subchapter B, Chapter 21, or full-time school nurses; and
(2)  the product of $250 multiplied by the number of part-time center employees, other than administrators or teachers, librarians, school counselors certified under Subchapter B, Chapter 21, or school nurses.
(b)  A determination by the commissioner under Subsection (a) is final and may not be appealed.
Added by Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 41, eff. September 1, 2021.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter G. Miscellaneous Provisions › Section 48.305. Allotment for Non-Enrolled Students Participating in University Interscholastic League Activities

Sec. 48.305.  ALLOTMENT FOR NON-ENROLLED STUDENTS PARTICIPATING IN UNIVERSITY INTERSCHOLASTIC LEAGUE ACTIVITIES.  (a)  In this section, "non-enrolled student" means a student who receives instruction as described by Section 29.916(a)(1) from a nonpublic school.
(b)  For each non-enrolled student who participates in a University Interscholastic League activity for a school in a school district that allows participation of non-enrolled students under Section 33.0832, as added by Chapter 996 (H.B. 547), Acts of the 87th Legislature, Regular Session, 2021, the district is entitled to an annual allotment of $1,500 per league activity in which the non-enrolled student participates.
Added by Acts 2023, 88th Leg., R.S., Ch. 916 (H.B. 3708), Sec. 1, eff. September 1, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter G. Miscellaneous Provisions › Section 48.307. Additional State Aid for State-Approved Instructional Materials

Sec. 48.307.  ADDITIONAL STATE AID FOR STATE-APPROVED INSTRUCTIONAL MATERIALS.  (a)  For each student enrolled in the district, a school district is entitled to additional state aid for each school year in an amount equal to $40, or a greater amount provided by appropriation, to procure instructional material that has been:
(1)  reviewed by the agency under Section 31.023;
(2)  placed on the list of approved instructional materials maintained by the State Board of Education under Section 31.022;
(3)  designated by the State Board of Education under Section 31.022 as being included or capable of being included in an instructional materials parent portal under Section 31.154; and
(4)  acquired from a publisher, manufacturer, or other entity that has not been found to violate Section 31.151.
(b)  A school district is entitled to the amount of state aid provided by Subsection (a) each school year, regardless of whether the district uses the amount during the school year for which the amount was provided.
(c)  Additional state aid provided under this section shall be deposited to the credit of the district's instructional materials and technology account maintained by the commissioner under Section 31.0212 and may be accessed only for the procurement of instructional materials in accordance with this section.
(d)  Funds provided to a school district under this section must be spent in compliance with the requirements for the use of funds provided under this section and Section 31.0211.
Added by Acts 2023, 88th Leg., R.S., Ch. 818 (H.B. 1605), Sec. 49, eff. September 1, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter G. Miscellaneous Provisions › Section 48.308. Allotment for Financial Aid for Swift Transfer (Fast) Program

Text of section as added by Acts 2023, 88th Leg., R.S., Ch. 378 (H.B. 8), Sec. 8
For text of section as added by Acts 2023, 88th Leg., R.S., Ch. 818 (H.B. 1605), Sec. 49, see other Sec. 48.308.
Sec. 48.308.  ALLOTMENT FOR FINANCIAL AID FOR SWIFT TRANSFER (FAST) PROGRAM.  (a)  In this section:
(1)  "Coordinating board" means the Texas Higher Education Coordinating Board.
(2)  "FAST program" means the Financial Aid for Swift Transfer (FAST) program under Section 28.0095.
(b)  An institution of higher education participating in the FAST program is entitled to an allotment in an amount equal to the amount of tuition set by coordinating board rule under Section 28.0095(d) for each dual credit course in which a student eligible to participate in the FAST program is enrolled at the institution.
(c)  The agency shall transfer the total amount of allotments under this section to the coordinating board for distribution in accordance with Section 28.0095(h).
(d)  The agency and the coordinating board shall coordinate as necessary to implement this section.
(e)  The legislature shall include in amounts appropriated for the Foundation School Program an amount of state aid sufficient for the agency to make the transfer required under Subsection (c).
Added by Acts 2023, 88th Leg., R.S., Ch. 378 (H.B. 8), Sec. 8, eff. September 1, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 48 - Foundation School Program › Subchapter G. Miscellaneous Provisions › Section 48.308. Additional State Aid for Open Education Resource Instructional Material

Text of section as added by Acts 2023, 88th Leg., R.S., Ch. 818 (H.B. 1605), Sec. 49
For text of section as added by Acts 2023, 88th Leg., R.S., Ch. 378 (H.B. 8), Sec. 8, see other Sec. 48.308.
Sec. 48.308.  ADDITIONAL STATE AID FOR OPEN EDUCATION RESOURCE INSTRUCTIONAL MATERIAL.  (a)  Subject to Section 31.0751, a school district is entitled to additional state aid for each school year in an amount not to exceed $20 for each student for the costs incurred or for which the district is obligated to pay during the school year in which the aid is provided for the printing and shipping of open education resource instructional material made available under Subchapter B-1, Chapter 31.
(b)  The amount to which a school district is entitled under this section may not exceed actual costs incurred by the district or for which the district is obligated to pay during the school year for which the funds were provided.
(c)  Additional state aid provided under this section shall be deposited to the credit of the district's instructional materials and technology account maintained by the commissioner under Section 31.0212 and may be accessed only for the procurement of instructional materials in accordance with this section.
(d)  Funds provided to a school district under this section must be spent in compliance with the requirements for the use of funds provided under this section and Section 31.0211.
Added by Acts 2023, 88th Leg., R.S., Ch. 818 (H.B. 1605), Sec. 49, eff. September 1, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.001. Definitions

Sec. 49.001.  DEFINITIONS.  In this chapter:
(1)  "Local revenue level in excess of entitlement" means local revenue levels that exceed the levels provided by Section 48.257.
(2)   "Weighted average daily attendance" has the meaning assigned by Section 48.202.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 1999, 76th Leg., ch. 396, Sec. 1.01, eff. Sept. 1, 1999.
Transferred, redesignated and amended from Education Code, Section 41.001 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.