| 1 | 1 | | 85R5882 CAE-D |
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| 2 | 2 | | By: Kolkhorst S.B. No. 419 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the extension of additional state aid for tax reduction |
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| 8 | 8 | | provided to certain school districts. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 42.2516(c-1), Education Code, is amended |
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| 11 | 11 | | to read as follows: |
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| 12 | 12 | | (c-1) Revenue generated by the portion of a district's |
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| 13 | 13 | | maintenance and operations tax rate included in calculating the |
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| 14 | 14 | | district's compressed tax rate under Section 42.101(a-1) and local |
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| 15 | 15 | | share under Section 42.252(a-1) is included in determining the |
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| 16 | 16 | | amount to which a district is entitled under this section, but may |
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| 17 | 17 | | not increase the total amount of revenue per weighted student to |
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| 18 | 18 | | which the district is entitled under this section. This subsection |
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| 19 | 19 | | expires September 1, 2023 [2017]. |
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| 20 | 20 | | SECTION 2. Section 42.2518(a), Education Code, is amended |
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| 21 | 21 | | to read as follows: |
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| 22 | 22 | | (a) For the 2015-2016 through 2022-2023 [and 2016-2017] |
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| 23 | 23 | | school years, a school district is entitled to additional state aid |
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| 24 | 24 | | to the extent that state and local revenue under this chapter and |
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| 25 | 25 | | Chapter 41 is less than the state and local revenue that would have |
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| 26 | 26 | | been available to the district under Chapter 41 and this chapter as |
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| 27 | 27 | | those chapters existed on September 1, 2015, if the increase in the |
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| 28 | 28 | | residence homestead exemption under Section 1-b(c), Article VIII, |
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| 29 | 29 | | Texas Constitution, and the additional limitation on tax increases |
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| 30 | 30 | | under Section 1-b(d) of that article as proposed by S.J.R. 1, 84th |
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| 31 | 31 | | Legislature, Regular Session, 2015, had not occurred. |
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| 32 | 32 | | SECTION 3. Effective September 1, 2023, Section 42.2518(a), |
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| 33 | 33 | | Education Code, is amended to read as follows: |
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| 34 | 34 | | (a) Beginning with the 2023-2024 school year [For the |
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| 35 | 35 | | 2015-2016 and 2016-2017 school years], a school district is |
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| 36 | 36 | | entitled to additional state aid to the extent that state and local |
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| 37 | 37 | | revenue under this chapter and Chapter 41 is less than the state and |
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| 38 | 38 | | local revenue that would have been available to the district under |
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| 39 | 39 | | Chapter 41 and this chapter as those chapters existed on September |
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| 40 | 40 | | 1, 2015, excluding any state aid that would have been provided under |
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| 41 | 41 | | former Section 42.2516, if the increase in the residence homestead |
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| 42 | 42 | | exemption under Section 1-b(c), Article VIII, Texas Constitution, |
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| 43 | 43 | | and the additional limitation on tax increases under Section 1-b(d) |
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| 44 | 44 | | of that article as proposed by S.J.R. 1, 84th Legislature, Regular |
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| 45 | 45 | | Session, 2015, had not occurred. |
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| 46 | 46 | | SECTION 4. Notwithstanding Chapter 4 (S.B. 1), Acts of the |
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| 47 | 47 | | 82nd Legislature, 1st Called Session, 2011, the following |
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| 48 | 48 | | provisions are effective September 1, 2023: |
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| 49 | 49 | | (1) Section 57.03, Chapter 4 (S.B. 1), Acts of the 82nd |
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| 50 | 50 | | Legislature, 1st Called Session, 2011, which amended Section |
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| 51 | 51 | | 12.106(a), Education Code; |
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| 52 | 52 | | (2) Section 57.18, Chapter 4 (S.B. 1), Acts of the 82nd |
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| 53 | 53 | | Legislature, 1st Called Session, 2011, which amended the heading to |
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| 54 | 54 | | Section 42.2516, Education Code; |
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| 55 | 55 | | (3) Section 57.19, Chapter 4 (S.B. 1), Acts of the 82nd |
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| 56 | 56 | | Legislature, 1st Called Session, 2011, which amended Section |
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| 57 | 57 | | 42.2516(a), Education Code; |
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| 58 | 58 | | (4) Section 57.23, Chapter 4 (S.B. 1), Acts of the 82nd |
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| 59 | 59 | | Legislature, 1st Called Session, 2011, which amended Section |
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| 60 | 60 | | 42.253(h), Education Code; |
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| 61 | 61 | | (5) Section 57.29, Chapter 4 (S.B. 1), Acts of the 82nd |
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| 62 | 62 | | Legislature, 1st Called Session, 2011, which amended Section |
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| 63 | 63 | | 26.08(i), Tax Code; |
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| 64 | 64 | | (6) Section 57.32(a), Chapter 4 (S.B. 1), Acts of the |
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| 65 | 65 | | 82nd Legislature, 1st Called Session, 2011, which repealed various |
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| 66 | 66 | | provisions of the Education Code; and |
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| 67 | 67 | | (7) Section 57.32(b), Chapter 4 (S.B. 1), Acts of the |
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| 68 | 68 | | 82nd Legislature, 1st Called Session, 2011, which repealed Sections |
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| 69 | 69 | | 26.08(i-1) and (j), Tax Code. |
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| 70 | 70 | | SECTION 5. Section 42.2518(e), Education Code, is repealed. |
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| 71 | 71 | | SECTION 6. Section 18, Chapter 465 (S.B. 1), Acts of the |
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| 72 | 72 | | 84th Legislature, Regular Session, 2015, which added Section |
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| 73 | 73 | | 42.2518, Education Code, effective September 1, 2017, is repealed. |
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| 74 | 74 | | SECTION 7. Except as otherwise provided by this Act: |
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| 75 | 75 | | (1) this Act takes effect immediately if it receives a |
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| 76 | 76 | | vote of two-thirds of all the members elected to each house, as |
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| 77 | 77 | | provided by Section 39, Article III, Texas Constitution; and |
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| 78 | 78 | | (2) if this Act does not receive the vote necessary for |
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| 79 | 79 | | immediate effect, this Act takes effect on the 91st day after the |
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| 80 | 80 | | last day of the legislative session. |
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