Texas 2023 - 88th Regular

Texas House Bill HB38 Compare Versions

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1	1	By: Murr H.B. No. 38
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the elimination of certain property taxes for school
7	7	district maintenance and operations and the provision of public
8	8	education funding by increasing the rates of certain state taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	ARTICLE 1. PUBLIC SCHOOL FINANCE
11	11	SECTION 1.01. Section 11.1511(c), Education Code, is
12	12	amended to read as follows:
13	13	(c) The board may:
14	14	(1) issue bonds and levy, pledge, assess, and collect
15	15	an annual ad valorem tax to pay the principal and interest on the
16	16	bonds as authorized under Sections 45.001 and 45.003;
17	17	(2) levy, assess, and collect an annual ad valorem tax
18	18	for enrichment [maintenance and operation] of the district as
19	19	authorized under Sections 45.002 and 45.003;
20	20	(3) employ a person to assess or collect the district's
21	21	taxes as authorized under Section 45.231; and
22	22	(4) enter into contracts as authorized under this code
23	23	or other law and delegate contractual authority to the
24	24	superintendent as appropriate.
25	25	SECTION 1.02. Section 12.013(b), Education Code, is amended
26	26	to read as follows:
27	27	(b) A home-rule school district is subject to:
28	28	(1) a provision of this title establishing a criminal
29	29	offense;
30	30	(2) a provision of this title relating to limitations
31	31	on liability; and
32	32	(3) a prohibition, restriction, or requirement, as
33	33	applicable, imposed by this title or a rule adopted under this
34	34	title, relating to:
35	35	(A) the Public Education Information Management
36	36	System (PEIMS) to the extent necessary to monitor compliance with
37	37	this subchapter as determined by the commissioner;
38	38	(B) educator certification under Chapter 21 and
39	39	educator rights under Sections 21.407, 21.408, and 22.001;
40	40	(C) criminal history records under Subchapter C,
41	41	Chapter 22;
42	42	(D) student admissions under Section 25.001;
43	43	(E) school attendance under Sections 25.085,
44	44	25.086, and 25.087;
45	45	(F) inter-district or inter-county transfers of
46	46	students under Subchapter B, Chapter 25;
47	47	(G) elementary class size limits under Section
48	48	25.112, in the case of any campus in the district that fails to
49	49	satisfy any standard under Section 39.054(e);
50	50	(H) high school graduation under Section 28.025;
51	51	(I) special education programs under Subchapter
52	52	A, Chapter 29;
53	53	(J) bilingual education under Subchapter B,
54	54	Chapter 29;
55	55	(K) prekindergarten programs under Subchapter E,
56	56	Chapter 29;
57	57	(L) safety provisions relating to the
58	58	transportation of students under Sections 34.002, 34.003, 34.004,
59	59	and 34.008;
60	60	(M) computation and distribution of state aid
61	61	under Chapters 31, 43, and 48;
62	62	(N) extracurricular activities under Section
63	63	33.081;
64	64	(O) health and safety under Chapter 38;
65	65	(P) public school accountability under
66	66	Subchapters B, C, D, and J, Chapter 39, and Chapter 39A;
67	67	(Q) [options for local revenue levels in excess
68	68	of entitlement under Chapter 49;
69	69	[(R)] a bond or other obligation or tax rate
70	70	under Chapters 43, 45, and 48; and
71	71	(R) [(S)] purchasing under Chapter 44.
72	72	SECTION 1.03. Section 12.029(b), Education Code, is amended
73	73	to read as follows:
74	74	(b) If [Except as provided by Subchapter H, Chapter 49, if]
75	75	two or more school districts having different status, one of which
76	76	is home-rule school district status, consolidate into a single
77	77	district, the petition under Section 13.003 initiating the
78	78	consolidation must state the status for the consolidated district.
79	79	The ballot shall be printed to permit voting for or against the
80	80	proposition: "Consolidation of (names of school districts) into a
81	81	single school district governed as (status of school district
82	82	specified in the petition)."
83	83	SECTION 1.04. Section 12.106(a), Education Code, is amended
84	84	to read as follows:
85	85	(a) A charter holder is entitled to receive for the
86	86	open-enrollment charter school funding under Chapter 48 equal to
87	87	the amount of funding per student in weighted average daily
88	88	attendance, excluding the adjustment under Section 48.052, the
89	89	funding under Sections 48.101, 48.110, 48.111, and 48.112, and
90	90	enrichment funding under Section 48.202(a), to which the charter
91	91	holder would be entitled for the school under Chapter 48 if the
92	92	school were a school district [without a tier one local share for
93	93	purposes of Section 48.266].
94	94	SECTION 1.05. Sections 13.054(f) and (i), Education Code,
95	95	are amended to read as follows:
96	96	(f) For five years beginning with the school year in which
97	97	the annexation occurs, a school district shall receive additional
98	98	funding as provided by Subchapter G [under this subsection or
99	99	Subsection (h). The amount of funding shall be determined by
100	100	multiplying the lesser of the enlarged district's local fund
101	101	assignment computed under Section 48.256 or the enlarged district's
102	102	total cost of tier one by a fraction, the numerator of which is the
103	103	number of students residing in the territory annexed to the
104	104	receiving district preceding the date of the annexation and the
105	105	denominator of which is the number of students residing in the
106	106	district as enlarged on the date of the annexation, and multiplying
107	107	the resulting product by the quotient of the enlarged district's
108	108	maximum compressed tax rate, as determined under Section 48.2551,
109	109	for the current school year divided by the receiving district's
110	110	maximum compressed tax rate, as determined under Section 48.2551,
111	111	for the year in which the annexation occurred].
112	112	(i) The funding provided under Subsection (f) or[,] (g)[, or
113	113	(h)] is in addition to other funding the district receives through
114	114	other provisions of this code, including Chapter [Chapters] 48 [and
115	115	49].
116	116	SECTION 1.06. Section 21.402(a), Education Code, is amended
117	117	to read as follows:
118	118	(a) Except as provided by Subsection (e-1) or (f), a school
119	119	district must pay each classroom teacher, full-time librarian,
120	120	full-time school counselor certified under Subchapter B, or
121	121	full-time school nurse not less than the minimum monthly salary,
122	122	based on the employee's level of experience in addition to other
123	123	factors, as determined by commissioner rule, determined by the
124	124	following formula:
125	125	MS = SF x FS
126	126	where:
127	127	"MS" is the minimum monthly salary;
128	128	"SF" is the applicable salary factor specified by Subsection
129	129	(c); and
130	130	"FS" is the amount, as determined by the commissioner under
131	131	Subsection (b), of the basic allotment as provided by Section
132	132	48.051(a) or (b) [for a school district with a maintenance and
133	133	operations tax rate at least equal to the state maximum compressed
134	134	tax rate, as defined by Section 48.051(a)].
135	135	SECTION 1.07. Section 25.081(f), Education Code, is amended
136	136	to read as follows:
137	137	(f) The commissioner may proportionally reduce the amount
138	138	of funding a district receives under Chapter 46 or[,] 48[, or 49]
139	139	and the average daily attendance calculation for the district if
140	140	the district operates on a calendar that provides fewer minutes of
141	141	operation than required under Subsection (a).
142	142	SECTION 1.08. Section 29.008(b), Education Code, is amended
143	143	to read as follows:
144	144	(b) Except as provided by Subsection (c), costs of an
145	145	approved contract for residential placement may be paid from a
146	146	combination of federal and[,] state[, and local] funds. [The local
147	147	share of the total contract cost for each student is that portion of
148	148	the local tax effort that exceeds the district's local fund
149	149	assignment under Section 48.256, divided by the average daily
150	150	attendance in the district. If the contract involves a private
151	151	facility, the state share of the total contract cost is that amount
152	152	remaining after subtracting the local share. If the contract
153	153	involves a public facility, the state share is that amount
154	154	remaining after subtracting the local share from the portion of the
155	155	contract that involves the costs of instructional and related
156	156	services. For purposes of this subsection, "local tax effort"
157	157	means the total amount of money generated by taxes imposed for debt
158	158	service and maintenance and operation less any amounts paid into a
159	159	tax increment fund under Chapter 311, Tax Code.]
160	160	SECTION 1.09. Section 29.087(j), Education Code, is amended
161	161	to read as follows:
162	162	(j) For purposes of funding under Chapters 46 and[,] 48,
163	163	[and 49,] a student attending a program authorized by this section
164	164	may be counted in attendance only for the actual number of hours
165	165	each school day the student attends the program, in accordance with
166	166	Section 25.081.
167	167	SECTION 1.10. Section 29.203(b), Education Code, is amended
168	168	to read as follows:
169	169	(b) A school district is entitled to the allotment provided
170	170	by Section 48.107 for each eligible student using a public
171	171	education grant. A [If the district has a local revenue level
172	172	greater than the guaranteed local revenue level but less than the
173	173	level established under Section 48.257, a] school district is
174	174	entitled under rules adopted by the commissioner to additional
175	175	state aid in an amount equal to the difference between the cost to
176	176	the district of providing services to a student using a public
177	177	education grant and the sum of the state aid received because of the
178	178	allotment under Section 48.107 and money from the available school
179	179	fund attributable to the student.
180	180	SECTION 1.11. Sections 30.003(b), (f-1), and (f-2),
181	181	Education Code, are amended to read as follows:
182	182	(b) If the student is admitted to the school for a full-time
183	183	program for the equivalent of two long semesters, the district's
184	184	share of the cost is an amount equal to the sum of:
185	185	(1) the dollar amount of enrichment [maintenance] and
186	186	debt service taxes imposed by the district for that year divided by
187	187	the district's average daily attendance for the preceding year; and
188	188	(2) a dollar amount determined by the commissioner.
189	189	(f-1) The commissioner shall determine the total amount
190	190	that the Texas School for the Blind and Visually Impaired and the
191	191	Texas School for the Deaf would have received from school districts
192	192	in accordance with this section if [the following provisions had
193	193	not reduced the districts' share of the cost of providing education
194	194	services:
195	195	[(1)] H.B. No. 1, Acts of the 79th Legislature, 3rd
196	196	Called Session, 2006[;
197	197	[(2) Section 45.0032;
198	198	[(3) Section 48.255; and
199	199	[(4) Section 48.2551.
200	200	[(f-2) The amount determined under Subsection (f-1)], had
201	201	not reduced the districts' share of the cost of providing education
202	202	services. That amount, minus any amount the schools do receive from
203	203	school districts, shall be set aside as a separate account in the
204	204	foundation school fund and appropriated to those schools for
205	205	educational purposes.
206	206	SECTION 1.12. Section 37.0061, Education Code, is amended
207	207	to read as follows:
208	208	Sec. 37.0061. FUNDING FOR ALTERNATIVE EDUCATION SERVICES IN
209	209	JUVENILE RESIDENTIAL FACILITIES. A school district that provides
210	210	education services to pre-adjudicated and post-adjudicated
211	211	students who are confined by court order in a juvenile residential
212	212	facility operated by a juvenile board is entitled to count such
213	213	students in the district's average daily attendance for purposes of
214	214	receipt of state funds under the Foundation School Program. [If the
215	215	district has a local revenue level greater than the guaranteed
216	216	local revenue level but less than the level established under
217	217	Section 48.257, the district in which the student is enrolled on the
218	218	date a court orders the student to be confined to a juvenile
219	219	residential facility shall transfer to the district providing
220	220	education services an amount equal to the difference between the
221	221	average Foundation School Program costs per student of the district
222	222	providing education services and the sum of the state aid and the
223	223	money from the available school fund received by the district that
224	224	is attributable to the student for the portion of the school year
225	225	for which the district provides education services to the student.]
226	226	SECTION 1.13. Section 44.004, Education Code, is amended by
227	227	amending Subsections (c), (c-1), (c-2), and (i) and adding
228	228	Subsections (c-3) and (c-4) to read as follows:
229	229	(c) The notice of public meeting to discuss and adopt the
230	230	budget and the proposed tax rate may not be smaller than one-quarter
231	231	page of a standard-size or a tabloid-size newspaper, and the
232	232	headline on the notice must be in 18-point or larger type. Subject
233	233	to Subsection (d), the notice must:
234	234	(1) contain a statement in the following form:
235	235	"NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE
236	236	"The (name of school district) will hold a public meeting at
237	237	(time, date, year) in (name of room, building, physical location,
238	238	city, state). The purpose of this meeting is to discuss the school
239	239	district's budget that will determine the tax rate that will be
240	240	adopted. Public participation in the discussion is invited." The
241	241	statement of the purpose of the meeting must be in bold type. In
242	242	reduced type, the notice must state: "The tax rate that is
243	243	ultimately adopted at this meeting or at a separate meeting at a
244	244	later date may not exceed the proposed rate shown below unless the
245	245	district publishes a revised notice containing the same information
246	246	and comparisons set out below and holds another public meeting to
247	247	discuss the revised notice.";
248	248	(2) contain a section entitled "Comparison of Proposed
249	249	Budget with Last Year's Budget," which must show the difference,
250	250	expressed as a percent increase or decrease, as applicable, in the
251	251	amounts budgeted for the preceding fiscal year and the amount
252	252	budgeted for the fiscal year that begins in the current tax year for
253	253	each of the following:
254	254	(A) enrichment [maintenance and operations];
255	255	(B) debt service; and
256	256	(C) total expenditures;
257	257	(3) contain a section entitled "Total Appraised Value
258	258	and Total Taxable Value," which must show the total appraised value
259	259	and the total taxable value of all property and the total appraised
260	260	value and the total taxable value of new property taxable by the
261	261	district in the preceding tax year and the current tax year as
262	262	calculated under Section 26.04, Tax Code;
263	263	(4) contain a statement of the total amount of the
264	264	outstanding and unpaid bonded indebtedness of the school district;
265	265	(5) contain a section entitled "Comparison of Proposed
266	266	Rates with Last Year's Rates," which must:
267	267	(A) show in rows the tax rates described by
268	268	Subparagraphs (i)-(iii), expressed as amounts per $100 valuation of
269	269	property, for columns entitled "Enrichment," ["Maintenance &
270	270	Operations,"] "Interest & Sinking Fund," and "Total," which is the
271	271	sum of "Enrichment" ["Maintenance & Operations"] and "Interest &
272	272	Sinking Fund":
273	273	(i) the school district's "Last Year's
274	274	Rate";
275	275	(ii) the "Rate to Maintain Same Level of
276	276	Enrichment [Maintenance & Operations] Revenue & Pay Debt Service,"
277	277	which:
278	278	(a) in the case of "Enrichment,"
279	279	["Maintenance & Operations,"] is the tax rate that, when applied to
280	280	the current taxable value for the district, as certified by the
281	281	chief appraiser under Section 26.01, Tax Code, and as adjusted to
282	282	reflect changes made by the chief appraiser as of the time the
283	283	notice is prepared, would impose taxes in an amount that, when added
284	284	to state funds to be distributed to the district under Subchapter E,
285	285	Chapter 48, would provide the same amount of enrichment
286	286	[maintenance and operations] taxes and state funds distributed
287	287	under Subchapter E, Chapter 48, per student in average daily
288	288	attendance for the applicable school year that was available to the
289	289	district in the preceding school year; and
290	290	(b) in the case of "Interest & Sinking
291	291	Fund," is the tax rate that, when applied to the current taxable
292	292	value for the district, as certified by the chief appraiser under
293	293	Section 26.01, Tax Code, and as adjusted to reflect changes made by
294	294	the chief appraiser as of the time the notice is prepared, and when
295	295	multiplied by the district's anticipated collection rate, would
296	296	impose taxes in an amount that, when added to state funds to be
297	297	distributed to the district under Chapter 46 and any excess taxes
298	298	collected to service the district's debt during the preceding tax
299	299	year but not used for that purpose during that year, would provide
300	300	the amount required to service the district's debt; and
301	301	(iii) the "Proposed Rate";
302	302	(B) contain fourth and fifth columns aligned with
303	303	the columns required by Paragraph (A) that show, for each row
304	304	required by Paragraph (A):
305	305	(i) the "Local Revenue per Student," which
306	306	is computed by multiplying the district's total taxable value of
307	307	property, as certified by the chief appraiser for the applicable
308	308	school year under Section 26.01, Tax Code, and as adjusted to
309	309	reflect changes made by the chief appraiser as of the time the
310	310	notice is prepared, by the total tax rate, and dividing the product
311	311	by the number of students in average daily attendance in the
312	312	district for the applicable school year; and
313	313	(ii) the "State Revenue per Student," which
314	314	is computed by determining the amount of state aid received or to be
315	315	received by the district under Chapters 43, 46, and 48 and dividing
316	316	that amount by the number of students in average daily attendance in
317	317	the district for the applicable school year; and
318	318	(C) contain an asterisk after each calculation
319	319	for "Interest & Sinking Fund" and a footnote to the section that, in
320	320	reduced type, states "The Interest & Sinking Fund tax revenue is
321	321	used to pay for bonded indebtedness on construction, equipment, or
322	322	both. The bonds, and the tax rate necessary to pay those bonds,
323	323	were approved by the voters of this district.";
324	324	(6) contain a section entitled "Comparison of Proposed
325	325	Levy with Last Year's Levy on Average Residence," which must:
326	326	(A) show in rows the information described by
327	327	Subparagraphs (i)-(iv), rounded to the nearest dollar, for columns
328	328	entitled "Last Year" and "This Year":
329	329	(i) "Average Market Value of Residences,"
330	330	determined using the same group of residences for each year;
331	331	(ii) "Average Taxable Value of Residences,"
332	332	determined after taking into account the limitation on the
333	333	appraised value of residences under Section 23.23, Tax Code, and
334	334	after subtracting all homestead exemptions applicable in each year,
335	335	other than exemptions available only to disabled persons or persons
336	336	65 years of age or older or their surviving spouses, and using the
337	337	same group of residences for each year;
338	338	(iii) "Last Year's Rate Versus Proposed
339	339	Rate per $100 Value"; and
340	340	(iv) "Taxes Due on Average Residence,"
341	341	determined using the same group of residences for each year; and
342	342	(B) contain the following information: "Increase
343	343	(Decrease) in Taxes" expressed in dollars and cents, which is
344	344	computed by subtracting the "Taxes Due on Average Residence" for
345	345	the preceding tax year from the "Taxes Due on Average Residence" for
346	346	the current tax year;
347	347	(7) contain the following statement in bold print:
348	348	"Under state law, the dollar amount of school taxes imposed on the
349	349	residence of a person 65 years of age or older or of the surviving
350	350	spouse of such a person, if the surviving spouse was 55 years of age
351	351	or older when the person died, may not be increased above the amount
352	352	paid in the first year after the person turned 65, regardless of
353	353	changes in tax rate or property value."; and
354	354	(8) [contain the following statement in bold print:
355	355	"Notice of Voter-Approval Rate: The highest tax rate the district
356	356	can adopt before requiring voter approval at an election is (the
357	357	school district voter-approval rate determined under Section
358	358	26.08, Tax Code). This election will be automatically held if the
359	359	district adopts a rate in excess of the voter-approval rate of (the
360	360	school district voter-approval rate)."; and
361	361	[(9)] contain a section entitled "Fund Balances,"
362	362	which must include the estimated amount of interest and sinking
363	363	fund balances and the estimated amount of enrichment [maintenance
364	364	and operation] or general fund balances remaining at the end of the
365	365	current fiscal year that are not encumbered with or by
366	366	corresponding debt obligation, less estimated funds necessary for
367	367	the operation of the district before the receipt of the first
368	368	payment under Chapter 48 in the succeeding school year.
369	369	(c-1) The notice described by Subsection (c) must state in a
370	370	distinct row or on a separate or individual line for each of the
371	371	following taxes:
372	372	(1) the proposed rate of the school district's
373	373	enrichment [maintenance] tax described by Section 45.003, under the
374	374	heading "Enrichment [Maintenance] Tax"; and
375	375	(2) if the school district has issued ad valorem tax
376	376	bonds under Section 45.001, the proposed rate of the tax to pay for
377	377	the bonds, under the heading "School Debt Service Tax Approved by
378	378	Local Voters."
379	379	(c-2) The notice described by Subsection (c) must include a
380	380	statement that a school district may not increase the district's
381	381	enrichment [maintenance and operations] tax rate to create a
382	382	surplus in enrichment [maintenance and operations] tax revenue for
383	383	the purpose of paying the district's debt service.
384	384	(c-3) For the notice required by Subsection (c) for the 2025
385	385	tax year:
386	386	(1) the rows required by Subsection (c)(5) entitled
387	387	"Last Year's Rate" and the rows required by Subsection (c)(6)(A)
388	388	entitled "Last Year's Rate Versus Proposed Rate per $100 Value" and
389	389	"Taxes Due on Average Residence" and the item required by
390	390	Subsection (c)(6)(B) entitled "Increase (Decrease) in Taxes" must
391	391	contain an asterisk and a footnote to that section that, in reduced
392	392	type, states "The 87th Legislature eliminated certain school
393	393	district maintenance and operations taxes. The tax rate shown as '
394	394	Last Year's Rate' and the 'Taxes Due on Average Residence' for last
395	395	year are based on the sum of the interest and sinking fund tax rate
396	396	adopted by the district for the 2024 tax year and the rate of any tax
397	397	the district imposed for enrichment for that tax year, not the total
398	398	tax rate."; and
399	399	(2) the computation required by Subsection (c)(6)(B)
400	400	shall be made using:
401	401	(A) for the 2024 tax year, the sum of the interest
402	402	and sinking fund tax rate adopted by the district for that tax year
403	403	and the rate of any tax the district imposed for enrichment for that
404	404	tax year; and
405	405	(B) for the 2025 tax year, the sum of the
406	406	district's proposed interest and sinking fund tax rate for that tax
407	407	year and the district's proposed enrichment tax rate for that tax
408	408	year.
409	409	(c-4) Subsection (c-3) and this subsection expire January
410	410	1, 2026.
411	411	(i) A school district that uses a certified estimate, as
412	412	authorized by Subsection (h), may adopt a budget at the public
413	413	meeting designated in the notice prepared using the estimate, but
414	414	the district may not adopt a tax rate before the district receives
415	415	the certified appraisal roll for the district required by Section
416	416	26.01(a), Tax Code. After receipt of the certified appraisal roll,
417	417	the district must publish a revised notice and hold another public
418	418	meeting before the district may adopt a tax rate that exceeds[:
419	419	[(1)] the rate proposed in the notice prepared using
420	420	the estimate[; or
421	421	[(2) the district's voter-approval rate determined
422	422	under Section 26.08, Tax Code, using the certified appraisal roll].
423	423	SECTION 1.14. The heading to Subchapter A, Chapter 45,
424	424	Education Code, is amended to read as follows:
425	425	SUBCHAPTER A. TAX BONDS AND ENRICHMENT [MAINTENANCE] TAXES
426	426	SECTION 1.15. Section 45.002, Education Code, is amended to
427	427	read as follows:
428	428	Sec. 45.002. ENRICHMENT [MAINTENANCE] TAXES. The governing
429	429	board of an independent school district, including the city council
430	430	or commission that has jurisdiction over a municipally controlled
431	431	independent school district, the governing board of a rural high
432	432	school district, and the commissioners court of a county, on behalf
433	433	of each common school district under its jurisdiction, may levy,
434	434	assess, and collect annual ad valorem taxes for the enrichment
435	435	[further maintenance] of public schools in the district, subject to
436	436	Section 45.003.
437	437	SECTION 1.16. Section 45.003, Education Code, is amended by
438	438	adding Subsections (a-1) and (a-2) and amending Subsection (d) to
439	439	read as follows:
440	440	(a-1) The governing board or commissioners court may levy
441	441	the tax described by Section 45.002 at a rate of $0.05 or less per
442	442	$100 of taxable value without an election.
443	443	(a-2) A governing board or commissioners court that, for the
444	444	2024 tax year, levied an enrichment tax at a rate in excess of $0.05
445	445	per $100 of taxable value may continue to levy the tax at a rate that
446	446	does not exceed that rate without an election.
447	447	(d) A proposition submitted to authorize the levy of
448	448	enrichment [maintenance] taxes must include the question of whether
449	449	the governing board or commissioners court may levy, assess, and
450	450	collect annual ad valorem taxes for the enrichment [further
451	451	maintenance] of public schools, at a rate not to exceed the rate
452	452	stated in the proposition. For any year, the enrichment
453	453	[maintenance] tax rate adopted by the district may not exceed $0.17
454	454	per $100 of taxable value [adopted by the district may not exceed
455	455	the rate equal to the sum of $0.17 and the district's maximum
456	456	compressed rate, as determined under Section 48.2551].
457	457	SECTION 1.17. Sections 45.006(b), (c), (d), (e), and (f),
458	458	Education Code, are amended to read as follows:
459	459	(b) A [Notwithstanding Section 45.003, a] school district
460	460	may levy, assess, and collect maintenance taxes [at a rate that
461	461	exceeds $1.50 per $100 valuation of taxable property] if:
462	462	(1) the [additional ad valorem] taxes are necessary to
463	463	pay a debt of the district that:
464	464	(A) resulted from the rendition of a judgment
465	465	against the district before May 1, 1995;
466	466	(B) is greater than $5 million;
467	467	(C) decreases a property owner's ad valorem tax
468	468	liability;
469	469	(D) requires the district to refund to the
470	470	property owner the difference between the amount of taxes paid by
471	471	the property owner and the amount of taxes for which the property
472	472	owner is liable; and
473	473	(E) is payable according to the judgment in more
474	474	than one of the district's fiscal years; and
475	475	(2) the [additional] taxes are:
476	476	(A) imposed at a rate that, when added to the rate
477	477	of any ad valorem tax imposed by the district under Section 45.002
478	478	or 45.007, produces a rate that does not exceed $0.17 per $100 of
479	479	taxable value; and
480	480	(B) approved by the voters of the district at an
481	481	election held for that purpose.
482	482	(c) Except as provided by Subsection (e), any [additional]
483	483	maintenance taxes that the district collects under this section may
484	484	be used only to pay the district's debt under Subsection (b)(1).
485	485	(d) Except as provided by Subsection (e), the authority of a
486	486	school district to levy the [additional] ad valorem taxes under
487	487	this section expires when the judgment against the district is
488	488	paid.
489	489	(e) The governing body of a school district shall pay the
490	490	district's debt under Subsection (b)(1) in a lump sum. To satisfy
491	491	the district's debt under Subsection (b)(1), the governing body may
492	492	levy and collect [additional] maintenance taxes as provided by
493	493	Subsection (b) and may issue bonds. If bonds are issued:
494	494	(1) the district may use any [additional] maintenance
495	495	taxes collected by the district under this section to pay debt
496	496	service on the bonds; and
497	497	(2) the authority of the district to levy the
498	498	[additional] ad valorem taxes expires when the bonds are paid in
499	499	full or the judgment is paid, whichever occurs later.
500	500	(f) The governing body of a school district that adopts a
501	501	tax rate under this section [that exceeds $1.50 per $100 valuation
502	502	of taxable property] may set the amount of the exemption from
503	503	taxation authorized by Section 11.13(n), Tax Code, at any time
504	504	before the date the governing body adopts the district's tax rate
505	505	for the tax year in which the election approving the [additional]
506	506	taxes is held.
507	507	SECTION 1.18. Subchapter A, Chapter 45, Education Code, is
508	508	amended by adding Section 45.007 to read as follows:
509	509	Sec. 45.007. AD VALOREM TAX FOR JUNIOR COLLEGE PURPOSES IN
510	510	CERTAIN SCHOOL DISTRICTS. (a) This section applies only to an
511	511	independent school district in a county with a population of more
512	512	than two million.
513	513	(b) Subject to Subsection (e), the governing body of an
514	514	independent school district that governs a junior college district
515	515	under Subchapter B, Chapter 130, may impose an ad valorem tax at a
516	516	rate not to exceed $0.05 on the $100 valuation of taxable property
517	517	in the district for the use of the junior college district for
518	518	facilities and equipment or for the maintenance and operating
519	519	expenses of the junior college district.
520	520	(c) All real property purchased with proceeds of a tax
521	521	imposed under this section or with funds dedicated under Section
522	522	45.105(e) as that section existed January 1, 2024, is the property
523	523	of the school district but is subject to the exclusive control of
524	524	the governing body of the junior college district for as long as the
525	525	junior college district uses the property for educational purposes.
526	526	(d) An independent school district that, under Section
527	527	45.105(e) as that section existed January 1, 2024, dedicated a
528	528	specific percentage of the school district's tax levy to the use of
529	529	a junior college district governed by the school district for
530	530	facilities and equipment or for the maintenance and operating
531	531	expenses of the junior college district is not required to hold an
532	532	election to impose a tax under this section.
533	533	(e) The tax authorized under this section may not be imposed
534	534	at a rate that, when added to the rate of any ad valorem tax imposed
535	535	by the district under Section 45.002 or 45.006, produces a rate that
536	536	exceeds $0.17 per $100 of taxable value.
537	537	SECTION 1.19. Section 45.104(a), Education Code, is amended
538	538	to read as follows:
539	539	(a) The board of trustees of any school district may pledge
540	540	its delinquent taxes levied for maintenance purposes for specific
541	541	past[, current, and future] school years or levied for enrichment
542	542	purposes for specific past, current, and future school years as
543	543	security for a loan, and may evidence any such loan with negotiable
544	544	notes, and the delinquent taxes pledged shall be applied against
545	545	the principal and interest of the loan. Negotiable notes issued
546	546	under this subsection must mature not more than 20 years from their
547	547	date.
548	548	SECTION 1.20. Section 45.108(a), Education Code, is amended
549	549	to read as follows:
550	550	(a) Independent or consolidated school districts may borrow
551	551	money for the purpose of paying maintenance expenses and may
552	552	evidence those loans with negotiable or nonnegotiable notes, except
553	553	that the loans may not at any time exceed 75 percent of the previous
554	554	year's income. The notes may be payable from and secured by a lien
555	555	on and pledge of any available funds of the district[, including
556	556	proceeds of a maintenance tax]. The term "maintenance expenses" or
557	557	"maintenance expenditures" as used in this section means any lawful
558	558	expenditure of the school district other than payment of principal
559	559	of and interest on bonds. The term includes expenditures relating
560	560	to notes issued to refund notes previously issued under this
561	561	section if the refunding notes are coterminous with the refunded
562	562	obligation. The term also includes all costs incurred in connection
563	563	with environmental cleanup and asbestos cleanup and removal
564	564	programs implemented by school districts or in connection with the
565	565	maintenance, repair, rehabilitation, or replacement of heating,
566	566	air conditioning, water, sanitation, roofing, flooring, electric,
567	567	or other building systems of existing school properties. Notes
568	568	issued pursuant to this section may be issued to mature in not more
569	569	than 20 years from their date. Notes issued for a term longer than
570	570	one year must be treated as "debt" as defined in Section 26.012(7),
571	571	Tax Code.
572	572	SECTION 1.21. Section 45.109(c), Education Code, is amended
573	573	to read as follows:
574	574	(c) The consideration for a contract under this section may
575	575	be paid from any source available to the independent school
576	576	district. [If voted as provided by this section, the district may
577	577	pledge to the payment of the contract an annual maintenance tax in
578	578	an amount sufficient, without limitation, to provide all of the
579	579	consideration. If voted and pledged, the maintenance tax shall be
580	580	assessed, levied, and collected annually in the same manner as
581	581	provided by general law applicable to independent school districts
582	582	for other maintenance taxes.]
583	583	SECTION 1.22. Section 45.156(c), Education Code, is amended
584	584	to read as follows:
585	585	(c) The consideration payable by the district under a
586	586	contract may be paid from any source available to the district. [If
587	587	voted, the district may pledge to the payment of the contract an
588	588	annual maintenance tax in an amount sufficient, without limitation,
589	589	to provide all or part of the consideration. If voted and pledged,
590	590	the maintenance tax shall be assessed, levied, and collected
591	591	annually in the same manner as provided by general law applicable to
592	592	independent school districts for other maintenance taxes. A
593	593	maintenance tax may not be pledged to the payment of any contract or
594	594	assessed, levied, or collected unless an election is held in the
595	595	district, and the maintenance tax for that purpose is favorably
596	596	voted by a majority of the qualified voters of the district. The
597	597	election order for an election under this subsection must include
598	598	the polling place or places and any other matters considered
599	599	advisable by the board of trustees.]
600	600	SECTION 1.23. Section 45.251(2), Education Code, is amended
601	601	to read as follows:
602	602	(2) "Foundation School Program" means the program
603	603	established under Chapters 46 and[,] 48, [and 49,] or any successor
604	604	program of state appropriated funding for school districts in this
605	605	state.
606	606	SECTION 1.24. Sections 45.261(a) and (e), Education Code,
607	607	are amended to read as follows:
608	608	(a) If the commissioner orders payment from the money
609	609	appropriated to the Foundation School Program on behalf of a school
610	610	district [that is not required to reduce its local revenue level
611	611	under Section 48.257], the commissioner shall direct the
612	612	comptroller to withhold the amount paid from the first state money
613	613	payable to the district. [If the commissioner orders payment from
614	614	the money appropriated to the Foundation School Program on behalf
615	615	of a school district that is required to reduce its local revenue
616	616	level under Section 48.257, the commissioner shall increase amounts
617	617	due from the district under Chapter 49 in a total amount equal to
618	618	the amount of payments made on behalf of the district under this
619	619	subchapter.] Amounts withheld [or received] under this subsection
620	620	shall be used for the Foundation School Program.
621	621	(e) Any part of a school district's tax rate attributable to
622	622	producing revenue for purposes of Subsection (c)(1) is considered
623	623	part of the district's[:
624	624	[(1) current debt rate for purposes of computing a
625	625	voter-approval tax rate under Section 26.08, Tax Code; and
626	626	[(2)] interest and sinking fund tax rate.
627	627	SECTION 1.25. Section 46.003(d), Education Code, is amended
628	628	to read as follows:
629	629	(d) The amount budgeted by a district for payment of
630	630	eligible bonds may include:
631	631	(1) bond taxes collected in the current school year;
632	632	(2) bond taxes collected in a preceding school year in
633	633	excess of the amount necessary to pay the district's share of actual
634	634	debt service on bonds in that year, provided that the taxes were not
635	635	used to generate other state financial assistance for the district;
636	636	[or]
637	637	(3) enrichment [maintenance and operations] taxes
638	638	collected in the current school year or a preceding school year in
639	639	excess of the amount eligible to be used to generate other state
640	640	financial assistance for the district; or
641	641	(4) maintenance and operations taxes collected in a
642	642	preceding school year in excess of the amount eligible to be used to
643	643	generate other state financial assistance for the district.
644	644	SECTION 1.26. Section 46.004(a), Education Code, is amended
645	645	to read as follows:
646	646	(a) A district may receive state assistance in connection
647	647	with a lease-purchase agreement concerning an instructional
648	648	facility. For purposes of this subchapter:
649	649	(1) taxes levied for purposes of enrichment
650	650	[maintenance and operations] that are necessary to pay a district's
651	651	share of the payments under a lease-purchase agreement for which
652	652	the district receives state assistance under this subchapter are
653	653	considered to be bond taxes; and
654	654	(2) payments under a lease-purchase agreement are
655	655	considered to be payments of principal of and interest on bonds.
656	656	SECTION 1.27. Section 46.032(c), Education Code, is amended
657	657	to read as follows:
658	658	(c) The amount budgeted by a district for payment of
659	659	eligible bonds may include:
660	660	(1) bond taxes collected in the current school year;
661	661	(2) bond taxes collected in a preceding school year in
662	662	excess of the amount necessary to pay the district's share of actual
663	663	debt service on bonds in that year, provided that the taxes were not
664	664	used to generate other state financial assistance for the district;
665	665	[or]
666	666	(3) enrichment [maintenance and operations] taxes
667	667	collected in the current school year or a preceding school year in
668	668	excess of the amount eligible to be used to generate other state
669	669	financial assistance for the district; or
670	670	(4) maintenance and operations taxes collected in a
671	671	preceding school year in excess of the amount eligible to be used to
672	672	generate other state financial assistance for the district.
673	673	SECTION 1.28. Section 47.003, Education Code, is amended to
674	674	read as follows:
675	675	Sec. 47.003. USES OF FUND. Except as otherwise provided by
676	676	this chapter, money in the fund may be appropriated only[:
677	677	[(1)] to pay the cost of tier one allotments under
678	678	Chapter 48[; or
679	679	[(2) for the purpose of reducing school district
680	680	maintenance and operations ad valorem tax rates].
681	681	SECTION 1.29. Section 48.010(b), Education Code, is amended
682	682	to read as follows:
683	683	(b) In making the determinations regarding funding levels
684	684	required by Subsection (a), the commissioner shall:
685	685	(1) make adjustments as necessary to reflect changes
686	686	in a school district's enrichment [maintenance and operations] tax
687	687	rate; and
688	688	(2) [for a district required to reduce its local
689	689	revenue level under Section 48.257, base the determinations on the
690	690	district's net funding levels after deducting any amounts required
691	691	to be expended by the district to comply with Chapter 49; and
692	692	[(3)] determine a district's weighted average daily
693	693	attendance in accordance with this chapter as it existed on January
694	694	1, 2011.
695	695	SECTION 1.30. Section 48.051(a), Education Code, is amended
696	696	to read as follows:
697	697	(a) For each student in average daily attendance, not
698	698	including the time students spend each day in special education
699	699	programs in an instructional arrangement other than mainstream or
700	700	career and technology education programs, for which an additional
701	701	allotment is made under Subchapter C, a district is entitled to an
702	702	allotment equal to [the lesser of] $6,160 [or the amount that
703	703	results from the following formula:
704	704	[A = $6,160 X TR/MCR
705	705	[where:
706	706	["A" is the allotment to which a district is entitled;
707	707	["TR" is the district's tier one maintenance and operations
708	708	tax rate, as provided by Section 45.0032; and
709	709	["MCR" is the district's maximum compressed tax rate, as
710	710	determined under Section 48.2551].
711	711	SECTION 1.31. Section 48.053(b), Education Code, is amended
712	712	to read as follows:
713	713	(b) For each student who resides in this state and is
714	714	enrolled in the district, a school district to which this section
715	715	applies is entitled to funding under this chapter [as if the
716	716	district had no tier one local share for purposes of Section
717	717	48.256].
718	718	SECTION 1.32. Section 42.168, Education Code, as added by
719	719	Chapter 464 (S.B. 11), Acts of the 86th Legislature, Regular
720	720	Session, 2019, is transferred to Subchapter C, Chapter 48,
721	721	Education Code, redesignated as Section 48.115, Education Code, and
722	722	amended to read as follows:
723	723	Sec. 48.115 [42.168]. SCHOOL SAFETY ALLOTMENT. (a) From
724	724	funds appropriated for that purpose, the commissioner shall provide
725	725	to a school district an annual allotment in the amount provided by
726	726	appropriation for each student in average daily attendance.
727	727	(b) Funds allocated under this section must be used to
728	728	improve school safety and security, including costs associated
729	729	with:
730	730	(1) securing school facilities, including:
731	731	(A) improvements to school infrastructure;
732	732	(B) the use or installation of physical barriers;
733	733	and
734	734	(C) the purchase and maintenance of:
735	735	(i) security cameras or other security
736	736	equipment; and
737	737	(ii) technology, including communications
738	738	systems or devices, that facilitates communication and information
739	739	sharing between students, school personnel, and first responders in
740	740	an emergency;
741	741	(2) providing security for the district, including:
742	742	(A) employing school district peace officers,
743	743	private security officers, and school marshals; and
744	744	(B) collaborating with local law enforcement
745	745	agencies, such as entering into a memorandum of understanding for
746	746	the assignment of school resource officers to schools in the
747	747	district;
748	748	(3) school safety and security training and planning,
749	749	including:
750	750	(A) active shooter and emergency response
751	751	training;
752	752	(B) prevention and treatment programs relating
753	753	to addressing adverse childhood experiences; and
754	754	(C) the prevention, identification, and
755	755	management of emergencies and threats, including:
756	756	(i) providing mental health personnel and
757	757	support;
758	758	(ii) providing behavioral health services;
759	759	and
760	760	(iii) establishing threat reporting
761	761	systems; and
762	762	(4) providing programs related to suicide prevention,
763	763	intervention, and postvention.
764	764	(c) A school district may use funds allocated under this
765	765	section for equipment or software that is used for a school safety
766	766	and security purpose and an instructional purpose, provided that
767	767	the instructional use does not compromise the safety and security
768	768	purpose of the equipment or software.
769	769	(d) [A school district that is required to take action under
770	770	Chapter 41 to reduce its wealth per student to the equalized wealth
771	771	level is entitled to a credit, in the amount of the allotments to
772	772	which the district is to receive as provided by appropriation,
773	773	against the total amount required under Section 41.093 for the
774	774	district to purchase attendance credits.
775	775	[(e)] The commissioner may adopt rules to implement this
776	776	section.
777	777	SECTION 1.33. Section 48.202, Education Code, is amended by
778	778	amending Subsections (a), (a-1), (b), and (d) and adding Subsection
779	779	(b-1) to read as follows:
780	780	(a) Each school district is guaranteed a specified amount
781	781	per weighted student in state and local funds for each cent of tax
782	782	effort [over that required for the district's local fund
783	783	assignment] up to the maximum level specified in this subchapter.
784	784	The amount of state support, subject only to the maximum amount
785	785	under Section 48.203, is determined by the formula:
786	786	GYA = (GL X WADA X DTR X 100) - LR
787	787	where:
788	788	"GYA" is the guaranteed yield amount of state funds to be
789	789	allocated to the district;
790	790	"GL" is the dollar amount guaranteed level of state and local
791	791	funds per weighted student per cent of tax effort, which is an
792	792	amount described by Subsection (a-1) or a greater amount for any
793	793	year provided by appropriation;
794	794	"WADA" is the number of students in weighted average daily
795	795	attendance, which is calculated by dividing the sum of the school
796	796	district's allotments under Subchapters B and C by the basic
797	797	allotment for the applicable year;
798	798	"DTR" is the district enrichment tax rate of the school
799	799	district, which is determined by subtracting the amounts specified
800	800	by Subsection (b) from the total amount of enrichment [maintenance
801	801	and operations] taxes collected by the school district for the
802	802	applicable school year and dividing the difference by the quotient
803	803	of the district's taxable value of property as determined under
804	804	Subchapter M, Chapter 403, Government Code, or, if applicable,
805	805	under Section 48.258 or by the quotient of the value [of "DPV" as]
806	806	determined under Subsection (b-1) [Section 48.256(d)] if that
807	807	subsection applies to the district, divided by 100; and
808	808	"LR" is the local revenue, which is determined by multiplying
809	809	"DTR" by the quotient of the district's taxable value of property as
810	810	determined under Subchapter M, Chapter 403, Government Code, or, if
811	811	applicable, under Section 48.258 or by the quotient of the value [of
812	812	"DPV" as] determined under Subsection (b-1) [Section 48.256(d)] if
813	813	that subsection applies to the district, divided by 100.
814	814	(a-1) For purposes of Subsection (a), the dollar amount
815	815	guaranteed level of state and local funds per weighted student per
816	816	cent of tax effort ("GL") for a school district is:
817	817	(1) the greater of the amount of district tax revenue
818	818	per weighted student per cent of tax effort available to a school
819	819	district at the 96th percentile of wealth per weighted student or
820	820	the amount that results from multiplying $6,160, or the greater
821	821	amount provided under Section 48.051(b), if applicable, by 0.016,
822	822	for the first eight cents of [by which] the district's enrichment
823	823	[maintenance and operations] tax rate [exceeds the district's tier
824	824	one tax rate]; and
825	825	(2) [subject to Subsection (f),] the amount that
826	826	results from multiplying $6,160, or the greater amount provided
827	827	under Section 48.051(b), if applicable, by 0.008, for the
828	828	district's enrichment [maintenance and operations] tax effort that
829	829	exceeds the amount of tax effort described by Subdivision (1).
830	830	(b) In computing the district enrichment tax rate of a
831	831	school district, the total amount of enrichment [maintenance and
832	832	operations] taxes collected by the school district does not include
833	833	the amount of[:
834	834	[(1) the district's local fund assignment under
835	835	Section 48.256; or
836	836	[(2)] taxes paid into a tax increment fund under
837	837	Chapter 311, Tax Code.
838	838	(b-1) This subsection applies to a school district in which
839	839	the board of trustees entered into a written agreement with a
840	840	property owner under Section 313.027, Tax Code, for the
841	841	implementation of a limitation on appraised value under Subchapter
842	842	B or C, Chapter 313, Tax Code. For purposes of determining "DTR" or
843	843	"LR" under Subsection (a) for a school district to which this
844	844	subsection applies, the commissioner shall exclude from the
845	845	district's taxable value of property as determined under Subchapter
846	846	M, Chapter 403, Government Code, or, if applicable, under Section
847	847	48.258 a portion of the market value of property not otherwise fully
848	848	taxable by the district under Subchapter B or C, Chapter 313, Tax
849	849	Code, before the expiration of the subchapter. The comptroller
850	850	shall provide information to the agency necessary for this
851	851	subsection. A revenue protection payment required as part of an
852	852	agreement for a limitation on appraised value shall be based on the
853	853	district's taxable value of property for the preceding tax year.
854	854	(d) For purposes of this section, the total amount of
855	855	enrichment [maintenance and operations] taxes collected for an
856	856	applicable school year by a school district with alternate tax
857	857	dates, as authorized by Section 26.135, Tax Code, is the amount of
858	858	enrichment taxes collected on or after January 1 of the year in
859	859	which the school year begins and not later than December 31 of the
860	860	same year.
861	861	SECTION 1.34. Section 48.203, Education Code, is amended to
862	862	read as follows:
863	863	Sec. 48.203. LIMITATION ON ENRICHMENT TAX RATE. The
864	864	district enrichment tax rate ("DTR") under Section 48.202 may not
865	865	exceed $0.17 [the amount] per $100 of valuation [by which the
866	866	maximum rate permitted under Section 45.003 exceeds the rate used
867	867	to determine the district's local share under Section 48.256, or a
868	868	greater amount for any year provided by appropriation].
869	869	SECTION 1.35. Section 48.251(c), Education Code, is amended
870	870	to read as follows:
871	871	(c) The program shall be financed by:
872	872	(1) state available school funds distributed in
873	873	accordance with the law;
874	874	(2) ad valorem tax revenue generated by local school
875	875	district effort as provided by Subchapter E; and
876	876	(3) state funds appropriated for the purposes of
877	877	public school education and allocated to each district in an amount
878	878	sufficient to finance the cost of each district's Foundation School
879	879	Program not covered by other funds specified in this subsection.
880	880	SECTION 1.36. Section 48.252(b), Education Code, is amended
881	881	to read as follows:
882	882	(b) Notwithstanding any other provision of this chapter [or
883	883	Chapter 49], a school district subject to this section is entitled
884	884	to receive for each student in average daily attendance at the
885	885	campus or program described by Subsection (a) an amount equivalent
886	886	to the difference, if the difference results in increased funding,
887	887	between:
888	888	(1) the amount described by Section 12.106; and
889	889	(2) the amount to which the district would be entitled
890	890	under this chapter.
891	891	SECTION 1.37. Section 48.254, Education Code, is amended to
892	892	read as follows:
893	893	Sec. 48.254. ADDITIONAL STATE AID FOR AD VALOREM TAX
894	894	CREDITS UNDER TEXAS ECONOMIC DEVELOPMENT ACT. For each school
895	895	year, a school district[, including a school district that is
896	896	otherwise ineligible for state aid under this chapter,] is entitled
897	897	to state aid in an amount equal to the amount of all tax credits
898	898	credited against ad valorem taxes of the district in that year under
899	899	former Subchapter D, Chapter 313, Tax Code.
900	900	SECTION 1.38. Section 48.258(a), Education Code, is amended
901	901	to read as follows:
902	902	(a) For purposes of Chapter [Chapters] 46 [and 49] and this
903	903	chapter, and to the extent money specifically authorized to be used
904	904	under this section is available, the commissioner shall adjust the
905	905	taxable value of property in a school district that, due to factors
906	906	beyond the control of the board of trustees, experiences a rapid
907	907	decline in the tax base used in calculating taxable values in excess
908	908	of four percent of the tax base used in the preceding year.
909	909	SECTION 1.39. Section 48.259(e), Education Code, is amended
910	910	to read as follows:
911	911	(e) The commissioner shall notify school districts as soon
912	912	as practicable as to the availability of funds under this section.
913	913	[For purposes of computing a voter-approval tax rate under Section
914	914	26.08, Tax Code, a district shall adjust the district's tax rate
915	915	limit to reflect assistance received under this section.]
916	916	SECTION 1.40. Section 48.260(a), Education Code, is amended
917	917	to read as follows:
918	918	(a) For purposes of Chapter [Chapters] 46 [and 49] and this
919	919	chapter, the commissioner shall adjust the taxable value of
920	920	property of a school district all or part of which is located in an
921	921	area declared a disaster area by the governor under Chapter 418,
922	922	Government Code, as necessary to ensure that the district receives
923	923	funding based as soon as possible on property values as affected by
924	924	the disaster.
925	925	SECTION 1.41. Sections 48.266(a), (c), and (f), Education
926	926	Code, are amended to read as follows:
927	927	(a) For each school year the commissioner shall determine:
928	928	(1) the amount of money to which a school district is
929	929	entitled under Subchapters B, C, and D;
930	930	(2) the amount of money to which a school district is
931	931	entitled under Subchapter E;
932	932	(3) the amount of money allocated to the district from
933	933	the available school fund; and
934	934	(4) [the amount of each district's tier one local share
935	935	under Section 48.256; and
936	936	[(5)] the amount of each district's tier two local
937	937	share under Section 48.202 for:
938	938	(A) the district's enrichment [maintenance and
939	939	operations] tax effort described by Section 48.202(a-1)(1); and
940	940	(B) the district's enrichment [maintenance and
941	941	operations] tax effort described by Section 48.202(a-1)(2).
942	942	(c) Each school district is entitled to an amount equal to
943	943	the difference for that district between the sum of Subsections
944	944	(a)(1) and (a)(2) and the sum of Subsections (a)(3) and[,] (a)(4)[,
945	945	and (a)(5)].
946	946	(f) If the amount appropriated for the Foundation School
947	947	Program for the second year of a state fiscal biennium is less than
948	948	the amount to which school districts and open-enrollment charter
949	949	schools are entitled for that year, the commissioner shall certify
950	950	the amount of the difference to the Legislative Budget Board not
951	951	later than January 1 of the second year of the state fiscal
952	952	biennium. The Legislative Budget Board shall propose to the
953	953	legislature that the certified amount be transferred to the
954	954	foundation school fund from the economic stabilization fund and
955	955	appropriated for the purpose of increases in allocations under this
956	956	subsection. If the legislature fails during the regular session to
957	957	enact the proposed transfer and appropriation and there are not
958	958	funds available under Subsection (h), the commissioner shall adjust
959	959	the total amounts due to each school district and open-enrollment
960	960	charter school under this chapter [and the total amounts necessary
961	961	for each school district to comply with the requirements of Chapter
962	962	49] by an amount determined by applying to each district and school
963	963	the same percentage adjustment to the total amount of state and
964	964	local revenue due to the district or school under this chapter [and
965	965	Chapter 49] so that the total amount of the adjustment to all
966	966	districts and schools results in an amount equal to the total
967	967	adjustment necessary. The following fiscal year,[:
968	968	[(1)] a district's or school's entitlement under
969	969	this section is increased by an amount equal to the adjustment made
970	970	under this subsection[; and
971	971	[(2) the amount necessary for a district to
972	972	comply with the requirements of Chapter 49 is reduced by an amount
973	973	necessary to ensure a district's full recovery of the adjustment
974	974	made under this subsection].
975	975	SECTION 1.42. Sections 48.267(a), (b), and (c), Education
976	976	Code, are amended to read as follows:
977	977	(a) The commissioner may make adjustments to amounts due to
978	978	a school district under this chapter or Chapter 46, [or to amounts
979	979	necessary for a district to comply with the requirements of Chapter
980	980	49,] as provided by this section.
981	981	(b) A school district that has a major taxpayer, as
982	982	determined by the commissioner, that because of a protest of the
983	983	valuation of the taxpayer's property fails to pay all or a portion
984	984	of the ad valorem taxes due to the district may apply to the
985	985	commissioner to have the district's taxable value of property or ad
986	986	valorem tax collections adjusted for purposes of this chapter or
987	987	Chapter 46 [or 49]. The commissioner may make the adjustment only
988	988	to the extent the commissioner determines that making the
989	989	adjustment will not:
990	990	(1) in the fiscal year in which the adjustment is made,
991	991	cause the amount to which school districts are entitled under this
992	992	chapter to exceed the amount appropriated for purposes of the
993	993	Foundation School Program for that year; and
994	994	(2) if the adjustment is made in the first year of a
995	995	state fiscal biennium, cause the amount to which school districts
996	996	are entitled under this chapter for the second year of the biennium
997	997	to exceed the amount appropriated for purposes of the Foundation
998	998	School Program for that year.
999	999	(c) The commissioner shall recover the benefit of any
1000	1000	adjustment made under this section by making offsetting adjustments
1001	1001	in the school district's taxable value of property or ad valorem tax
1002	1002	collections for purposes of this chapter or Chapter 46 [or 49] on a
1003	1003	final determination of the taxable value of property that was the
1004	1004	basis of the original adjustment, or in the second school year
1005	1005	following the year in which the adjustment is made, whichever is
1006	1006	earlier.
1007	1007	SECTION 1.43. Section 48.271(b), Education Code, is amended
1008	1008	to read as follows:
1009	1009	(b) If the district would have received a greater amount
1010	1010	from the foundation school fund for the applicable school year
1011	1011	using the adjusted value, the commissioner shall add the difference
1012	1012	to subsequent distributions to the district from the foundation
1013	1013	school fund. [An adjustment does not affect the local fund
1014	1014	assignment of any other district.]
1015	1015	SECTION 1.44. Section 48.272(b), Education Code, is amended
1016	1016	to read as follows:
1017	1017	(b) Notwithstanding Subsection (a), the agency may recover
1018	1018	an overallocation of state funds over a period not to exceed the
1019	1019	subsequent five school years if the commissioner determines that
1020	1020	the overallocation was the result of exceptional circumstances
1021	1021	reasonably caused by statutory changes to Chapter 46, former
1022	1022	Chapter [or] 49, or this chapter and related reporting
1023	1023	requirements.
1024	1024	SECTION 1.45. Section 48.273(a)(4), Education Code, is
1025	1025	amended to read as follows:
1026	1026	(4) "Wealth per student" means the taxable property
1027	1027	value as determined [values reported by the comptroller to the
1028	1028	commissioner] under Subchapter M, Chapter 403, Government Code,
1029	1029	[Section 48.256] divided by the number of students in average daily
1030	1030	attendance.
1031	1031	SECTION 1.46. Section 48.275(b), Education Code, is amended
1032	1032	to read as follows:
1033	1033	(b) The amount of additional funds to which each school
1034	1034	district or participating charter school is entitled due to the
1035	1035	increases in formula funding made by H.B. No. 3343, Acts of the 77th
1036	1036	Legislature, Regular Session, 2001, and any subsequent legislation
1037	1037	amending the provisions amended by that Act that increase formula
1038	1038	funding under [Chapter 49 and] this chapter to school districts and
1039	1039	charter schools is available for purposes of Subsection (c).
1040	1040	SECTION 1.47. Section 79.10(f), Education Code, is amended
1041	1041	to read as follows:
1042	1042	(f) For each student enrolled in the academy, the academy is
1043	1043	entitled to allotments from the foundation school fund under
1044	1044	Chapter 48 as if the academy were a school district [without a tier
1045	1045	one local share for purposes of Section 48.266]. If in any academic
1046	1046	year the amount of the allotments under this subsection exceeds the
1047	1047	amount of state funds paid to the academy in the first fiscal year
1048	1048	of the academy's operation, the commissioner of education shall set
1049	1049	aside from the total amount of funds to which school districts are
1050	1050	entitled under Section 48.266(c) an amount equal to the excess
1051	1051	amount and shall distribute that amount to the academy. After
1052	1052	deducting the amount set aside and paid to the academy by the
1053	1053	commissioner of education under this subsection, the commissioner
1054	1054	of education shall reduce the amount to which each district is
1055	1055	entitled under Section 48.266(c) in the manner described by Section
1056	1056	48.266(f). A determination of the commissioner of education under
1057	1057	this subsection is final and may not be appealed.
1058	1058	SECTION 1.48. Section 87.208, Education Code, is amended to
1059	1059	read as follows:
1060	1060	Sec. 87.208. SEABORNE CONSERVATION CORPS. If the board of
1061	1061	regents of The Texas A&M University System administers a program
1062	1062	that is substantially similar to the Seaborne Conservation Corps as
1063	1063	it was administered by the board during the 1998-1999 school year,
1064	1064	the program is entitled, for each student enrolled, to allotments
1065	1065	from the Foundation School Program under Chapter 48 as if the
1066	1066	program were a school district[, except that the program has a local
1067	1067	share applied that is equivalent to the local fund assignment of the
1068	1068	school district in which the principal facilities of the program
1069	1069	are located].
1070	1070	SECTION 1.49. Section 87.505(g), Education Code, is amended
1071	1071	to read as follows:
1072	1072	(g) For each student enrolled in the academy, the academy is
1073	1073	entitled to allotments from the foundation school fund under
1074	1074	Chapter 48 as if the academy were a school district [without a tier
1075	1075	one local share for purposes of Section 48.266]. If in any academic
1076	1076	year the amount of the allotments under this subsection exceeds the
1077	1077	amount of state funds paid to the academy in the first fiscal year
1078	1078	of the academy's operation, the commissioner of education shall set
1079	1079	aside from the total amount of funds to which school districts are
1080	1080	entitled under Section 48.266(c) an amount equal to the excess
1081	1081	amount and shall distribute that amount to the academy. After
1082	1082	deducting the amount set aside and paid to the academy by the
1083	1083	commissioner of education under this subsection, the commissioner
1084	1084	of education shall reduce the amount to which each district is
1085	1085	entitled under Section 48.266(c) in the manner described by Section
1086	1086	48.266(f). A determination of the commissioner of education under
1087	1087	this subsection is final and may not be appealed.
1088	1088	SECTION 1.50. Section 96.707(k), Education Code, is amended
1089	1089	to read as follows:
1090	1090	(k) For each student enrolled in the academy, the academy is
1091	1091	entitled to allotments from the Foundation School Program under
1092	1092	Chapter 48 as if the academy were a school district [without a tier
1093	1093	one local share for purposes of Section 48.266].
1094	1094	SECTION 1.51. Section 105.301(e), Education Code, is
1095	1095	amended to read as follows:
1096	1096	(e) The academy is not subject to the provisions of this
1097	1097	code, or to the rules of the Texas Education Agency, regulating
1098	1098	public schools, except that:
1099	1099	(1) professional employees of the academy are entitled
1100	1100	to the limited liability of an employee under Section 22.0511,
1101	1101	22.0512, or 22.052;
1102	1102	(2) a student's attendance at the academy satisfies
1103	1103	compulsory school attendance requirements; and
1104	1104	(3) for each student enrolled, the academy is entitled
1105	1105	to allotments from the foundation school program under Chapter 48
1106	1106	as if the academy were a school district [without a tier one local
1107	1107	share for purposes of Section 48.266].
1108	1108	SECTION 1.52. Section 3.005(a), Election Code, is amended
1109	1109	to read as follows:
1110	1110	(a) Except as provided by Subsection [Subsections] (c) [and
1111	1111	(d)], an election ordered by an authority of a political
1112	1112	subdivision shall be ordered not later than the 62nd day before
1113	1113	election day.
1114	1114	SECTION 1.53. Section 4.008(a), Election Code, is amended
1115	1115	to read as follows:
1116	1116	(a) The [Except as provided by Subsection (b), the]
1117	1117	governing body of a political subdivision, other than a county,
1118	1118	that orders an election shall deliver notice of the election,
1119	1119	including the location of each polling place, to the county clerk
1120	1120	and voter registrar of each county in which the political
1121	1121	subdivision is located not later than the 60th day before election
1122	1122	day. The county clerk shall post notice of the election, including
1123	1123	the location of each polling place, on the county's Internet
1124	1124	website, if the county maintains a website, as provided by Section
1125	1125	4.003(b).
1126	1126	SECTION 1.54. Section 403.302(a), Government Code, is
1127	1127	amended to read as follows:
1128	1128	(a) The comptroller shall conduct a study using comparable
1129	1129	sales and generally accepted auditing and sampling techniques to
1130	1130	determine the total taxable value of all property in each school
1131	1131	district. The study shall determine the taxable value of all
1132	1132	property and of each category of property in the district and the
1133	1133	productivity value of all land that qualifies for appraisal on the
1134	1134	basis of its productive capacity and for which the owner has applied
1135	1135	for and received a productivity appraisal. [The comptroller shall
1136	1136	make appropriate adjustments in the study to account for actions
1137	1137	taken under Chapter 49, Education Code.]
1138	1138	SECTION 1.55. Section 437.117(a), Government Code, is
1139	1139	amended to read as follows:
1140	1140	(a) For each student enrolled in the Texas ChalleNGe
1141	1141	Academy, the department is entitled to allotments from the
1142	1142	Foundation School Program under Chapter 48, Education Code, as if
1143	1143	the academy were a school district [without a tier one local share
1144	1144	for purposes of Section 48.266, Education Code].
1145	1145	SECTION 1.56. Section 1579.251(a), Insurance Code, is
1146	1146	amended to read as follows:
1147	1147	(a) The state shall assist employees of participating
1148	1148	school districts and charter schools in the purchase of group
1149	1149	health coverage under this chapter by providing for each covered
1150	1150	employee the amount of $900 each state fiscal year or a greater
1151	1151	amount as provided by the General Appropriations Act. The state
1152	1152	contribution shall be distributed through the school finance
1153	1153	formulas under Chapter [Chapters] 48 [and 49], Education Code, and
1154	1154	used by school districts and charter schools as provided by Section
1155	1155	48.275, Education Code.
1156	1156	SECTION 1.57. Section 5.07(f), Tax Code, is amended to read
1157	1157	as follows:
1158	1158	(f) The comptroller shall prescribe tax rate calculation
1159	1159	forms to be used by the designated officer or employee of each:
1160	1160	(1) taxing unit other than a school district to
1161	1161	calculate and submit the no-new-revenue tax rate and the
1162	1162	voter-approval tax rate for the taxing unit as required by Chapter
1163	1163	26; and
1164	1164	(2) school district to:
1165	1165	(A) calculate and submit the no-new-revenue tax
1166	1166	rate [and the voter-approval tax rate] for the district as required
1167	1167	by Chapter 26; and
1168	1168	(B) submit the rate to maintain the same amount
1169	1169	of state and local revenue per weighted student that the district
1170	1170	received in the school year beginning in the preceding tax year as
1171	1171	required by Chapter 26.
1172	1172	SECTION 1.58. Section 21.01, Tax Code, is amended to read as
1173	1173	follows:
1174	1174	Sec. 21.01. REAL PROPERTY. Real property is taxable by a
1175	1175	taxing unit if located in the taxing unit on January 1[, except as
1176	1176	provided by Chapter 49, Education Code].
1177	1177	SECTION 1.59. Section 21.02(a), Tax Code, is amended to
1178	1178	read as follows:
1179	1179	(a) Except as provided by Subsection [Subsections (b) and]
1180	1180	(e) and by Sections 21.021, 21.04, and 21.05, tangible personal
1181	1181	property is taxable by a taxing unit if:
1182	1182	(1) it is located in the taxing unit on January 1 for
1183	1183	more than a temporary period;
1184	1184	(2) it normally is located in the taxing unit, even
1185	1185	though it is outside the taxing unit on January 1, if it is outside
1186	1186	the taxing unit only temporarily;
1187	1187	(3) it normally is returned to the taxing unit between
1188	1188	uses elsewhere and is not located in any one place for more than a
1189	1189	temporary period; or
1190	1190	(4) the owner resides (for property not used for
1191	1191	business purposes) or maintains the owner's principal place of
1192	1192	business in this state (for property used for business purposes) in
1193	1193	the taxing unit and the property is taxable in this state but does
1194	1194	not have a taxable situs pursuant to Subdivisions (1) through (3)
1195	1195	[of this subsection].
1196	1196	SECTION 1.60. Section 26.012, Tax Code, is amended by
1197	1197	amending Subdivisions (4) and (18) and adding Subdivision (17-a) to
1198	1198	read as follows:
1199	1199	(4) "Current debt rate" means a rate expressed in
1200	1200	dollars per $100 of taxable value and calculated according to the
1201	1201	following formula:
1202	1202	CURRENT DEBT RATE = [[](CURRENT DEBT SERVICE - EXCESS COLLECTIONS)
1203	1203	/ (CURRENT TOTAL VALUE X COLLECTION RATE)[] + CURRENT JUNIOR
1204	1204	COLLEGE LEVY / CURRENT TOTAL VALUE]
1205	1205	(17-a) "No-new-revenue enrichment rate" means, for a
1206	1206	school district, a rate expressed in dollars per $100 of taxable
1207	1207	value and calculated according to the following formula:
1208	1208	NO-NEW-REVENUE ENRICHMENT RATE = (LAST YEAR'S LEVY - LAST YEAR'S
1209	1209	DEBT LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
1210	1210	(18) "No-new-revenue maintenance and operations rate"
1211	1211	means, for a taxing unit other than a school district, a rate
1212	1212	expressed in dollars per $100 of taxable value and calculated
1213	1213	according to the following formula:
1214	1214	NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE = (LAST YEAR'S LEVY
1215	1215	- LAST YEAR'S DEBT LEVY [- LAST YEAR'S JUNIOR COLLEGE LEVY]) /
1216	1216	(CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
1217	1217	SECTION 1.61. Sections 26.04(c) and (e-1), Tax Code, are
1218	1218	amended to read as follows:
1219	1219	(c) After the assessor for the taxing unit submits the
1220	1220	appraisal roll for the taxing unit to the governing body of the
1221	1221	taxing unit as required by Subsection (b), an officer or employee
1222	1222	designated by the governing body of a taxing unit other than a
1223	1223	school district shall calculate the no-new-revenue tax rate and the
1224	1224	voter-approval tax rate for the taxing unit and an officer or
1225	1225	employee designated by the governing body of a school district
1226	1226	shall calculate the no-new-revenue tax rate for the school district
1227	1227	according to the following formulas[, where]:
1228	1228	(1) "No-new-revenue tax rate" means a rate expressed
1229	1229	in dollars per $100 of taxable value calculated according to the
1230	1230	following formula:
1231	1231	NO-NEW-REVENUE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) /
1232	1232	(CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
1233	1233	; and
1234	1234	(2) "Voter-approval tax rate" means a rate expressed
1235	1235	in dollars per $100 of taxable value calculated according to the
1236	1236	following applicable formula:
1237	1237	(A) for a special taxing unit:
1238	1238	VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND
1239	1239	OPERATIONS RATE x 1.08) + CURRENT DEBT RATE
1240	1240	; or
1241	1241	(B) for a taxing unit other than a special taxing
1242	1242	unit or a school district:
1243	1243	VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND
1244	1244	OPERATIONS RATE x 1.035) + (CURRENT DEBT RATE + UNUSED INCREMENT
1245	1245	RATE)
1246	1246	(e-1) Subsections [The tax rate certification requirements
1247	1247	imposed by Subsection] (d-2), (e), (i), and (j) [and the notice
1248	1248	requirements imposed by Subsections (e)(1)-(3)] do not apply to a
1249	1249	school district. Notwithstanding any other provision of this
1250	1250	section, a requirement under this section that relates to the
1251	1251	calculation of the voter-approval tax rate or the submission of a
1252	1252	form used to calculate the voter-approval tax rate does not apply to
1253	1253	a school district.
1254	1254	SECTION 1.62. Section 26.05, Tax Code, is amended by
1255	1255	amending Subsections (a), (b), and (g) and adding Subsection (b-1)
1256	1256	to read as follows:
1257	1257	(a) The governing body of each taxing unit shall adopt a tax
1258	1258	rate for the current tax year and shall notify the assessor for the
1259	1259	taxing unit of the rate adopted. The governing body must adopt a
1260	1260	tax rate before the later of September 30 or the 60th day after the
1261	1261	date the certified appraisal roll is received by the taxing unit,
1262	1262	except that the governing body of a taxing unit other than a school
1263	1263	district must adopt a tax rate that exceeds the voter-approval tax
1264	1264	rate not later than the 71st day before the next uniform election
1265	1265	date prescribed by Section 41.001, Election Code, that occurs in
1266	1266	November of that year. The tax rate consists of two components,
1267	1267	each of which must be approved separately. The components are:
1268	1268	(1) for a taxing unit other than a school district, the
1269	1269	rate that, if applied to the total taxable value, will impose the
1270	1270	total amount described by Section 26.04(e)(3)(C), less any amount
1271	1271	of additional sales and use tax revenue that will be used to pay
1272	1272	debt service, or, for a school district, the rate calculated under
1273	1273	Section 44.004(c)(5)(A)(ii)(b), Education Code; and
1274	1274	(2) for a taxing unit other than a school district, the
1275	1275	rate that, if applied to the total taxable value, will impose the
1276	1276	amount of taxes needed to fund maintenance and operation
1277	1277	expenditures of the taxing unit for the next year, or, for a school
1278	1278	district, the rate that, if applied to total taxable value, will
1279	1279	impose the amount of taxes needed to fund the enrichment
1280	1280	expenditures of the school district for the next year.
1281	1281	(b) A taxing unit may not impose property taxes in any year
1282	1282	until the governing body has adopted a tax rate for that year, and
1283	1283	the annual tax rate must be set by ordinance, resolution, or order,
1284	1284	depending on the method prescribed by law for adoption of a law by
1285	1285	the governing body. The vote on the ordinance, resolution, or order
1286	1286	setting the tax rate must be separate from the vote adopting the
1287	1287	budget. For a taxing unit other than a school district, the vote on
1288	1288	the ordinance, resolution, or order setting a tax rate that exceeds
1289	1289	the no-new-revenue tax rate must be a record vote, and at least 60
1290	1290	percent of the members of the governing body must vote in favor of
1291	1291	the ordinance, resolution, or order. For a school district, the
1292	1292	vote on the ordinance, resolution, or order setting a tax rate that
1293	1293	exceeds the sum of the no-new-revenue enrichment [maintenance and
1294	1294	operations tax] rate of the district [as determined under Section
1295	1295	26.08(i)] and the district's current debt rate must be a record
1296	1296	vote, and at least 60 percent of the members of the governing body
1297	1297	must vote in favor of the ordinance, resolution, or order. A motion
1298	1298	to adopt an ordinance, resolution, or order setting a tax rate that
1299	1299	exceeds the no-new-revenue tax rate must be made in the following
1300	1300	form: "I move that the property tax rate be increased by the
1301	1301	adoption of a tax rate of (specify tax rate), which is effectively a
1302	1302	(insert percentage by which the proposed tax rate exceeds the
1303	1303	no-new-revenue tax rate) percent increase in the tax rate."
1304	1304	(b-1) If the ordinance, resolution, or order adopted under
1305	1305	Subsection (b) sets a tax rate that, if applied to the total taxable
1306	1306	value, will impose an amount of taxes to fund the maintenance and
1307	1307	operation expenditures or, in the case of a school district, the
1308	1308	enrichment expenditures of the taxing unit that exceeds the amount
1309	1309	of taxes imposed for that purpose in the preceding year, the taxing
1310	1310	unit must:
1311	1311	(1) include in the ordinance, resolution, or order in
1312	1312	type larger than the type used in any other portion of the document:
1313	1313	(A) the following statement: "THIS TAX RATE WILL
1314	1314	RAISE MORE TAXES FOR (INSERT MAINTENANCE AND OPERATIONS OR
1315	1315	ENRICHMENT, AS APPLICABLE) THAN LAST YEAR'S TAX RATE."; and
1316	1316	(B) if the tax rate exceeds the no-new-revenue
1317	1317	maintenance and operations rate or the no-new-revenue enrichment
1318	1318	rate, as applicable, the following statement: "THE TAX RATE WILL
1319	1319	EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE TAX RATE
1320	1320	EXCEEDS THE NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE OR
1321	1321	NO-NEW-REVENUE ENRICHMENT RATE, AS APPLICABLE) PERCENT AND WILL
1322	1322	RAISE TAXES [FOR MAINTENANCE AND OPERATIONS] ON A $100,000 HOME BY
1323	1323	APPROXIMATELY $(Insert amount)."; and
1324	1324	(2) include on the home page of the Internet website of
1325	1325	the taxing unit:
1326	1326	(A) the following statement: "(Insert name of
1327	1327	taxing unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR
1328	1328	(INSERT MAINTENANCE AND OPERATIONS OR ENRICHMENT, AS APPLICABLE)
1329	1329	THAN LAST YEAR'S TAX RATE"; and
1330	1330	(B) if the tax rate exceeds the no-new-revenue
1331	1331	maintenance and operations rate or the no-new-revenue enrichment
1332	1332	rate, as applicable, the following statement: "THE TAX RATE WILL
1333	1333	EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE TAX RATE
1334	1334	EXCEEDS THE NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE OR
1335	1335	NO-NEW-REVENUE ENRICHMENT RATE, AS APPLICABLE) PERCENT AND WILL
1336	1336	RAISE TAXES [FOR MAINTENANCE AND OPERATIONS] ON A $100,000 HOME BY
1337	1337	APPROXIMATELY $(Insert amount)."
1338	1338	(g) Notwithstanding Subsection (a), the governing body of a
1339	1339	school district that elects to adopt a tax rate before the adoption
1340	1340	of a budget for the fiscal year that begins in the current tax year
1341	1341	may adopt a tax rate for the current tax year before receipt of the
1342	1342	certified appraisal roll for the school district if the chief
1343	1343	appraiser of the appraisal district in which the school district
1344	1344	participates has certified to the assessor for the school district
1345	1345	an estimate of the taxable value of property in the school district
1346	1346	as provided by Section 26.01(e). If a school district adopts a tax
1347	1347	rate under this subsection, the no-new-revenue tax rate [and the
1348	1348	voter-approval tax rate] of the district shall be calculated based
1349	1349	on the certified estimate of taxable value.
1350	1350	SECTION 1.63. Sections 26.16(a) and (d), Tax Code, are
1351	1351	amended to read as follows:
1352	1352	(a) Each county shall maintain an Internet website. The
1353	1353	county assessor-collector for each county shall post on the
1354	1354	Internet website maintained by the county the following applicable
1355	1355	information for the most recent five tax years for each taxing unit
1356	1356	all or part of the territory of which is located in the county:
1357	1357	(1) the adopted tax rate;
1358	1358	(2) the maintenance and operations rate;
1359	1359	(3) the enrichment rate;
1360	1360	(4) the debt rate;
1361	1361	(5) [(4)] the no-new-revenue tax rate;
1362	1362	(6) [(5)] the no-new-revenue maintenance and
1363	1363	operations rate;
1364	1364	(7) the no-new-revenue enrichment rate; and
1365	1365	(8) [(6)] the voter-approval tax rate.
1366	1366	(d) The county assessor-collector shall post immediately
1367	1367	below the table prescribed by Subsection (c) the following
1368	1368	statement:
1369	1369	"The county is providing this table of property tax rate
1370	1370	information as a service to the residents of the county. Each
1371	1371	individual taxing unit is responsible for calculating the property
1372	1372	tax rates listed in this table pertaining to that taxing unit and
1373	1373	providing that information to the county.
1374	1374	"The adopted tax rate is the tax rate adopted by the governing
1375	1375	body of a taxing unit.
1376	1376	"The maintenance and operations rate is the component of the
1377	1377	adopted tax rate of a taxing unit other than a school district that
1378	1378	will impose the amount of taxes needed to fund maintenance and
1379	1379	operation expenditures of the taxing unit for the following year.
1380	1380	"The enrichment rate is the component of the adopted tax rate
1381	1381	of a school district that will impose the amount of taxes needed to
1382	1382	fund enrichment expenditures of the school district for the
1383	1383	following year.
1384	1384	"The debt rate is the component of the adopted tax rate of a
1385	1385	taxing unit that will impose the amount of taxes needed to fund the
1386	1386	taxing unit's debt service for the following year.
1387	1387	"The no-new-revenue tax rate is the tax rate that would
1388	1388	generate the same amount of revenue in the current tax year as was
1389	1389	generated by a taxing unit's adopted tax rate in the preceding tax
1390	1390	year from property that is taxable in both the current tax year and
1391	1391	the preceding tax year.
1392	1392	"The no-new-revenue maintenance and operations rate is the
1393	1393	tax rate that, if adopted by a taxing unit other than a school
1394	1394	district in the current tax year, would generate the same amount of
1395	1395	revenue for maintenance and operations in the current tax year as
1396	1396	was generated by the [a] taxing unit's maintenance and operations
1397	1397	rate in the preceding tax year from property that is taxable in both
1398	1398	the current tax year and the preceding tax year.
1399	1399	"The no-new-revenue enrichment rate is the tax rate that, if
1400	1400	adopted by a school district in the current tax year, would generate
1401	1401	the same amount of revenue for enrichment expenditures in the
1402	1402	current tax year as was generated by the school district's
1403	1403	enrichment rate in the preceding tax year from property that is
1404	1404	taxable in both the current tax year and the preceding tax year.
1405	1405	"The voter-approval tax rate is the highest tax rate a taxing
1406	1406	unit other than a school district may adopt before requiring voter
1407	1407	approval at an election. An election will automatically be held if
1408	1408	a taxing unit other than a school district wishes to adopt a tax
1409	1409	rate in excess of the taxing unit's voter-approval tax rate."
1410	1410	SECTION 1.64. Section 26.17(b), Tax Code, is amended to
1411	1411	read as follows:
1412	1412	(b) The database must include, with respect to each property
1413	1413	listed on the appraisal roll for the appraisal district:
1414	1414	(1) the property's identification number;
1415	1415	(2) the property's market value;
1416	1416	(3) the property's taxable value;
1417	1417	(4) the name of each taxing unit in which the property
1418	1418	is located;
1419	1419	(5) for each taxing unit other than a school district
1420	1420	in which the property is located:
1421	1421	(A) the no-new-revenue tax rate; and
1422	1422	(B) the voter-approval tax rate;
1423	1423	(6) for each school district in which the property is
1424	1424	located,[:
1425	1425	[(A)] the tax rate that would maintain the
1426	1426	same amount of state and local revenue per weighted student that the
1427	1427	district received in the school year beginning in the preceding tax
1428	1428	year; [and
1429	1429	[(B) the voter-approval tax rate;]
1430	1430	(7) the tax rate proposed by the governing body of each
1431	1431	taxing unit in which the property is located;
1432	1432	(8) for each taxing unit other than a school district
1433	1433	in which the property is located, the taxes that would be imposed on
1434	1434	the property if the taxing unit adopted a tax rate equal to:
1435	1435	(A) the no-new-revenue tax rate; and
1436	1436	(B) the proposed tax rate;
1437	1437	(9) for each school district in which the property is
1438	1438	located, the taxes that would be imposed on the property if the
1439	1439	district adopted a tax rate equal to:
1440	1440	(A) the tax rate that would maintain the same
1441	1441	amount of state and local revenue per weighted student that the
1442	1442	district received in the school year beginning in the preceding tax
1443	1443	year; and
1444	1444	(B) the proposed tax rate;
1445	1445	(10) for each taxing unit other than a school district
1446	1446	in which the property is located, the difference between the amount
1447	1447	calculated under Subdivision (8)(A) and the amount calculated under
1448	1448	Subdivision (8)(B);
1449	1449	(11) for each school district in which the property is
1450	1450	located, the difference between the amount calculated under
1451	1451	Subdivision (9)(A) and the amount calculated under Subdivision
1452	1452	(9)(B);
1453	1453	(12) the date, time, and location of the public
1454	1454	hearing, if applicable, on the proposed tax rate to be held by the
1455	1455	governing body of each taxing unit in which the property is located;
1456	1456	(13) the date, time, and location of the public
1457	1457	meeting, if applicable, at which the tax rate will be adopted to be
1458	1458	held by the governing body of each taxing unit in which the property
1459	1459	is located; and
1460	1460	(14) for each taxing unit in which the property is
1461	1461	located, an e-mail address at which the taxing unit is capable of
1462	1462	receiving written comments regarding the proposed tax rate of the
1463	1463	taxing unit.
1464	1464	SECTION 1.65. Section 26.18, Tax Code, is amended to read as
1465	1465	follows:
1466	1466	Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY
1467	1467	TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet
1468	1468	website or have access to a generally accessible Internet website
1469	1469	that may be used for the purposes of this section. Each taxing unit
1470	1470	shall post or cause to be posted on the Internet website the
1471	1471	following information in a format prescribed by the comptroller:
1472	1472	(1) the name of each member of the governing body of
1473	1473	the taxing unit;
1474	1474	(2) the mailing address, e-mail address, and telephone
1475	1475	number of the taxing unit;
1476	1476	(3) the official contact information for each member
1477	1477	of the governing body of the taxing unit, if that information is
1478	1478	different from the information described by Subdivision (2);
1479	1479	(4) the taxing unit's budget for the preceding two
1480	1480	years;
1481	1481	(5) the taxing unit's proposed or adopted budget for
1482	1482	the current year;
1483	1483	(6) the change in the amount of the taxing unit's
1484	1484	budget from the preceding year to the current year, by dollar amount
1485	1485	and percentage;
1486	1486	(7) in the case of a taxing unit other than a school
1487	1487	district, the amount of property tax revenue budgeted for
1488	1488	maintenance and operations for:
1489	1489	(A) the preceding two years; and
1490	1490	(B) the current year;
1491	1491	(8) in the case of a taxing unit other than a school
1492	1492	district, the amount of property tax revenue budgeted for debt
1493	1493	service for:
1494	1494	(A) the preceding two years; and
1495	1495	(B) the current year;
1496	1496	(9) in the case of a taxing unit other than a school
1497	1497	district, the tax rate for maintenance and operations adopted by
1498	1498	the taxing unit for the preceding two years;
1499	1499	(9-a) in the case of a school district, the tax rate
1500	1500	for enrichment adopted by the district for the preceding two years;
1501	1501	(10) in the case of a taxing unit other than a school
1502	1502	district, the tax rate for debt service adopted by the taxing unit
1503	1503	for the preceding two years;
1504	1504	(11) in the case of a school district, the interest and
1505	1505	sinking fund tax rate adopted by the district for the preceding two
1506	1506	years;
1507	1507	(12) in the case of a taxing unit other than a school
1508	1508	district, the tax rate for maintenance and operations proposed by
1509	1509	the taxing unit for the current year;
1510	1510	(12-a) in the case of a school district, the tax rate
1511	1511	for enrichment proposed by the school district for the current
1512	1512	year;
1513	1513	(13) in the case of a taxing unit other than a school
1514	1514	district, the tax rate for debt service proposed by the taxing unit
1515	1515	for the current year;
1516	1516	(14) in the case of a school district, the interest and
1517	1517	sinking fund tax rate proposed by the district for the current year;
1518	1518	and
1519	1519	(15) the most recent financial audit of the taxing
1520	1520	unit.
1521	1521	SECTION 1.66. Section 31.01, Tax Code, is amended by
1522	1522	amending Subsection (d-1) and adding Subsection (d-2) to read as
1523	1523	follows:
1524	1524	(d-1) This subsection applies only to a school district. In
1525	1525	addition to stating the total tax rate for the school district, the
1526	1526	tax bill or the separate statement shall separately state:
1527	1527	(1) the enrichment [maintenance and operations] rate
1528	1528	of the school district;
1529	1529	(2) if the school district has outstanding debt, as
1530	1530	defined by Section 26.012, the debt rate of the district;
1531	1531	(3) the enrichment [maintenance and operations] rate
1532	1532	of the school district for the preceding tax year;
1533	1533	(4) if for the current tax year the school district
1534	1534	imposed taxes for debt, as defined by Section 26.012, the debt rate
1535	1535	of the district for the current tax year;
1536	1536	(5) if for the preceding tax year the school district
1537	1537	imposed taxes for debt, as defined by Section 26.012, the debt rate
1538	1538	of the district for that year; and
1539	1539	(6) the total tax rate of the district for the
1540	1540	preceding tax year.
1541	1541	(d-2) For the 2025 tax year, the "total tax rate of the
1542	1542	district for the preceding tax year" as required by Subsection
1543	1543	(d-1)(6) shall be computed by adding the district's debt rate for
1544	1544	the 2024 tax year and the rate of any tax the district imposed for
1545	1545	enrichment in the 2024 tax year. This subsection expires January 1,
1546	1546	2026.
1547	1547	SECTION 1.67. Section 312.210(b), Tax Code, is amended to
1548	1548	read as follows:
1549	1549	(b) A tax abatement agreement with the owner of real
1550	1550	property or tangible personal property that is located in the
1551	1551	reinvestment zone described by Subsection (a) [and in a school
1552	1552	district that has a local revenue level that does not exceed the
1553	1553	level established under Section 48.257] must exempt from taxation:
1554	1554	(1) the portion of the value of the property in the
1555	1555	amount specified in the joint agreement among the municipality,
1556	1556	county, and junior college district; and
1557	1557	(2) an amount equal to 10 percent of the maximum
1558	1558	portion of the value of the property that may under Section
1559	1559	312.204(a) be otherwise exempted from taxation.
1560	1560	SECTION 1.68. The following provisions are repealed:
1561	1561	(1) Section 7.055(b)(34), Education Code;
1562	1562	(2) Section 8.056, Education Code;
1563	1563	(3) Section 11.184, Education Code;
1564	1564	(4) Section 13.054(h), Education Code;
1565	1565	(5) Section 29.203(g), Education Code;
1566	1566	(6) Section 45.0021, Education Code;
1567	1567	(7) Section 45.003(f), Education Code;
1568	1568	(8) Section 45.0032, Education Code;
1569	1569	(9) Section 45.105(e), Education Code;
1570	1570	(10) Section 45.109(d), Education Code;
1571	1571	(11) Section 45.111(b), Education Code;
1572	1572	(12) Section 47.004, Education Code;
1573	1573	(13) Sections 48.202(a-2) and (f), Education Code;
1574	1574	(14) Sections 48.255, 48.2551, 48.2552, 48.2553,
1575	1575	48.256, and 48.257, Education Code;
1576	1576	(15) Section 48.265(b), Education Code;
1577	1577	(16) Chapter 49, Education Code;
1578	1578	(17) Section 3.005(d), Election Code;
1579	1579	(18) Section 4.008(b), Election Code;
1580	1580	(19) Sections 825.405(h) and (i), Government Code;
1581	1581	(20) Sections 21.02(b) and (c), Tax Code;
1582	1582	(21) Section 25.25(k), Tax Code;
1583	1583	(22) Sections 26.012(5) and (12), Tax Code; and
1584	1584	(23) Sections 26.08 and 26.085, Tax Code.
1585	1585	SECTION 1.69. (a) This article takes effect January 1,
1586	1586	2025.
1587	1587	(b) Chapter 48, Education Code, as amended by this article,
1588	1588	applies beginning with the 2025-2026 school year.
1589	1589	(c) The repeal by this article of Chapter 49, Education
1590	1590	Code, does not affect the obligations of a school district under
1591	1591	that chapter, as it existed before repeal by this article, for the
1592	1592	2023-2024 school year.
1593	1593	(d) This article does not affect ad valorem taxes imposed
1594	1594	before the effective date of this article, and the law in effect
1595	1595	before the effective date of this article is continued in effect for
1596	1596	purposes of the liability for and collection of those taxes and
1597	1597	penalties and interest on those taxes.
1598	1598	(e) To the extent of any conflict, this article prevails
1599	1599	over another Act of the 88th Legislature, Regular Session, 2023,
1600	1600	relating to nonsubstantive additions to and corrections in enacted
1601	1601	codes.
1602	1602	ARTICLE 2. STATE FUNDING FOR PUBLIC EDUCATION
1603	1603	SECTION 2.01. Section 151.051(b), Tax Code, is amended to
1604	1604	read as follows:
1605	1605	(b) The sales tax rate is 12 [6-1/4] percent of the sales
1606	1606	price of the taxable item sold.
1607	1607	SECTION 2.02. Section 151.801, Tax Code, is amended by
1608	1608	amending Subsection (a) and adding Subsection (b-1) to read as
1609	1609	follows:
1610	1610	(a) Except for the amounts allocated under Subsections (b),
1611	1611	(b-1), (c), (c-2), and (c-3), all proceeds from the collection of
1612	1612	the taxes imposed by this chapter shall be deposited to the credit
1613	1613	of the general revenue fund.
1614	1614	(b-1) Notwithstanding any other provision of this section,
1615	1615	an amount of revenue under this chapter equal to the proceeds, other
1616	1616	than the proceeds allocated under Subsection (b), derived from the
1617	1617	collection of taxes imposed by this chapter attributable to the
1618	1618	portion of the tax rate in excess of 6.25 percent of the sales price
1619	1619	of the taxable item sold shall be deposited to the credit of the
1620	1620	foundation school fund.
1621	1621	SECTION 2.03. Section 152.021(b), Tax Code, is amended to
1622	1622	read as follows:
1623	1623	(b) The tax rate is 12 [6-1/4] percent of the total
1624	1624	consideration.
1625	1625	SECTION 2.04. Section 152.022(b), Tax Code, is amended to
1626	1626	read as follows:
1627	1627	(b) The tax rate is 12 [6-1/4] percent of the total
1628	1628	consideration.
1629	1629	SECTION 2.05. Section 152.023(b-1), Tax Code, is amended to
1630	1630	read as follows:
1631	1631	(b-1) The tax on a motor vehicle eligible to be issued
1632	1632	exhibition vehicle specialty license plates under Section 504.502,
1633	1633	Transportation Code, is equal to the lesser of $90 or 12 [6.25]
1634	1634	percent of the total consideration.
1635	1635	SECTION 2.06. Section 152.026(b), Tax Code, is amended to
1636	1636	read as follows:
1637	1637	(b) The tax rate is 19 [10] percent of the gross rental
1638	1638	receipts from the rental of a rented motor vehicle for 30 days or
1639	1639	less and 12 [6-1/4] percent of the gross rental receipts from the
1640	1640	rental of a rented motor vehicle for longer than 30 days.
1641	1641	SECTION 2.07. Section 152.028(b), Tax Code, is amended to
1642	1642	read as follows:
1643	1643	(b) The tax rate is 12 [6-1/4] percent of the total
1644	1644	consideration.
1645	1645	SECTION 2.08. Section 152.122, Tax Code, is amended to read
1646	1646	as follows:
1647	1647	Sec. 152.122. ALLOCATION OF TAX. (a) The comptroller shall
1648	1648	deposit the funds received under Section 152.121 [of this code as
1649	1649	follows:
1650	1650	[(1) 1/4 to the credit of the foundation school
1651	1651	fund; and
1652	1652	[(2) the remaining funds] to the credit of the
1653	1653	general revenue fund.
1654	1654	(b) Notwithstanding Subsection (a), the comptroller shall
1655	1655	deposit to the credit of the foundation school fund an amount equal
1656	1656	to the amount of money that is:
1657	1657	(1) received by the comptroller under Sections
1658	1658	152.043, 152.044, 152.045, 152.046, 152.047, and 152.121;
1659	1659	(2) derived from the taxes imposed under Sections
1660	1660	152.021, 152.022, 152.023, 152.026, and 152.028; and
1661	1661	(3) attributable to an increase in the rate of a tax
1662	1662	described by Subdivision (2) effective October 1, 2024.
1663	1663	SECTION 2.09. The heading to Section 152.1222, Tax Code, is
1664	1664	amended to read as follows:
1665	1665	Sec. 152.1222. ALLOCATION OF CERTAIN TAX REVENUE TO
1666	1666	FOUNDATION SCHOOL [PROPERTY TAX RELIEF] FUND.
1667	1667	SECTION 2.10. Section 152.1222(a), Tax Code, is amended to
1668	1668	read as follows:
1669	1669	(a) Notwithstanding Section 152.122, the comptroller shall
1670	1670	deposit to the credit of the foundation school fund [property tax
1671	1671	relief fund under Section 403.109, Government Code,] the amount of
1672	1672	money received under Section 152.121 that is estimated to have been
1673	1673	derived from the computation of the tax imposed by this chapter on
1674	1674	the standard presumptive values of motor vehicles or on percentages
1675	1675	of those values as provided by Section 152.0412.
1676	1676	SECTION 2.11. Section 154.6035, Tax Code, is amended to
1677	1677	read as follows:
1678	1678	Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO FOUNDATION
1679	1679	SCHOOL [PROPERTY TAX RELIEF] FUND. Notwithstanding Section
1680	1680	154.603, all proceeds from the collection of taxes imposed by this
1681	1681	chapter attributable to the portion of the tax rate in excess of
1682	1682	$20.50 per thousand on cigarettes, regardless of weight, shall be
1683	1683	deposited to the credit of the foundation school fund [property tax
1684	1684	relief fund under Section 403.109, Government Code].
1685	1685	SECTION 2.12. The heading to Section 155.2415, Tax Code, is
1686	1686	amended to read as follows:
1687	1687	Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO FOUNDATION
1688	1688	SCHOOL [PROPERTY TAX RELIEF] FUND AND CERTAIN OTHER FUNDS.
1689	1689	SECTION 2.13. Section 155.2415(a), Tax Code, is amended to
1690	1690	read as follows:
1691	1691	(a) Notwithstanding Section 155.241, the proceeds from the
1692	1692	collection of taxes imposed by Section 155.0211 shall be allocated
1693	1693	as follows:
1694	1694	(1) the amount of the proceeds that is equal to the
1695	1695	amount that, if the taxes imposed by Section 155.0211 were imposed
1696	1696	at a rate of 40 percent of the manufacturer's list price, exclusive
1697	1697	of any trade discount, special discount, or deal, would be
1698	1698	attributable to the portion of that tax rate in excess of 35.213
1699	1699	percent, shall be deposited to the credit of the foundation school
1700	1700	fund [property tax relief fund under Section 403.109, Government
1701	1701	Code];
1702	1702	(2) the amount of the proceeds that is equal to the
1703	1703	amount that would be attributable to a tax rate of 35.213 percent of
1704	1704	the manufacturer's list price, exclusive of any trade discount,
1705	1705	special discount, or deal, if the taxes were imposed by Section
1706	1706	155.0211 at that rate, shall be deposited to the credit of the
1707	1707	general revenue fund; and
1708	1708	(3) [100 percent of] the remaining proceeds shall be
1709	1709	deposited to the credit of:
1710	1710	(A) the physician education loan repayment
1711	1711	program account established under Subchapter J, Chapter 61,
1712	1712	Education Code; or
1713	1713	(B) the general revenue fund, if the comptroller
1714	1714	determines that the unencumbered beginning balance of the physician
1715	1715	education loan repayment account established under Subchapter J,
1716	1716	Chapter 61, Education Code, is sufficient to fund appropriations
1717	1717	and other direct and indirect costs from that account for the
1718	1718	fulfillment of existing and expected physician loan repayment
1719	1719	commitments during the current state fiscal biennium.
1720	1720	SECTION 2.14. The heading to Section 171.4011, Tax Code, is
1721	1721	amended to read as follows:
1722	1722	Sec. 171.4011. ALLOCATION OF CERTAIN REVENUE TO FOUNDATION
1723	1723	SCHOOL [PROPERTY TAX RELIEF] FUND.
1724	1724	SECTION 2.15. Section 171.4011(a), Tax Code, is amended to
1725	1725	read as follows:
1726	1726	(a) Notwithstanding Section 171.401, [beginning with the
1727	1727	state fiscal year that begins September 1, 2007,] the comptroller
1728	1728	shall, for each state fiscal year, deposit to the credit of the
1729	1729	foundation school fund [property tax relief fund under Section
1730	1730	403.109, Government Code,] an amount of revenue calculated by:
1731	1731	(1) determining the revenue derived from the tax
1732	1732	imposed by this chapter as it applied during that [applicable]
1733	1733	state fiscal year; and
1734	1734	(2) subtracting the revenue the comptroller estimates
1735	1735	that the tax imposed by this chapter, as it existed on August 31,
1736	1736	2007, would have generated if it had been in effect for that
1737	1737	[applicable] state fiscal year.
1738	1738	SECTION 2.16. The following provisions are repealed:
1739	1739	(1) Section 403.109, Government Code; and
1740	1740	(2) Section 171.664, Tax Code.
1741	1741	SECTION 2.17. (a) This article takes effect October 1,
1742	1742	2024.
1743	1743	(b) On October 1, 2024, the property tax relief fund is
1744	1744	abolished and the unencumbered balance of that fund is transferred
1745	1745	to the foundation school fund.
1746	1746	(c) In addition to the substantive changes made by this
1747	1747	article, this article conforms Section 152.122, Tax Code, to the
1748	1748	method of allocating motor vehicle sales and use taxes in effect
1749	1749	before the effective date of this article. Section 11.04, Chapter 4
1750	1750	(S.B. 3), Acts of the 72nd Legislature, 1st Called Session, 1991,
1751	1751	enacted former Section 403.094(h), Government Code, which
1752	1752	abolished certain state fund dedications and resulted in the
1753	1753	abolition of the allocation to the foundation school fund effective
1754	1754	August 31, 1995.
1755	1755	(d) The changes in law made by this article do not affect tax
1756	1756	liability accruing before the effective date of this article. That
1757	1757	liability continues in effect as if this article had not been
1758	1758	enacted, and the former law is continued in effect for the
1759	1759	collection of taxes due and for civil and criminal enforcement of
1760	1760	the liability for those taxes.