88R9078 MEW-F
By: Creighton S.B. No. 2118
A BILL TO BE ENTITLED
AN ACT
relating to the calculation of the enrichment tax rate for certain
school districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 45.0032, Education Code, is amended by
adding Subsection (e) to read as follows:
(e) This subsection applies only to a district that adopted
for the preceding tax year a maintenance tax rate that is less than
the sum of the district's maximum compressed tax rate, as
determined under Section 48.2551, and six cents. For purposes of
Section 26.08(n)(2)(A), Tax Code, the enrichment tax rate for the
preceding tax year of a district to which this subsection applies is
the sum of the district's enrichment tax rate under Subsection (b)
and one cent.
SECTION 2. This Act applies to a school district beginning
with the 2023 tax year.
SECTION 3. This Act takes effect September 1, 2023.