| 1 | 1 | | 89R12950 AMF-D |
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| 2 | 2 | | By: Parker S.B. No. 1894 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to a transparency review and report on attendance credit |
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| 10 | 10 | | under the public school finance system. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Subchapter D, Chapter 49, Education Code, is |
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| 13 | 13 | | amended by adding Section 49.159 to read as follows: |
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| 14 | 14 | | Sec. 49.159. ATTENDANCE CREDIT TRANSPARENCY REVIEW AND |
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| 15 | 15 | | REPORT. (a) The agency, in collaboration with the state auditor, |
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| 16 | 16 | | shall conduct a comprehensive review of attendance credit purchased |
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| 17 | 17 | | under this subchapter. The review must include an explanation of: |
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| 18 | 18 | | (1) the calculation method used to determine the cost |
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| 19 | 19 | | of attendance credit; |
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| 20 | 20 | | (2) the agency's process for collecting purchased |
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| 21 | 21 | | attendance credit; and |
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| 22 | 22 | | (3) how the receipts of each school district's |
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| 23 | 23 | | attendance credit are distributed and the purposes for which the |
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| 24 | 24 | | receipts are used, including identifying which school districts are |
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| 25 | 25 | | receiving the receipts and in what amounts. |
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| 26 | 26 | | (a-1) Not later than December 1, 2026, the agency, in |
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| 27 | 27 | | collaboration with the state auditor, shall prepare and submit an |
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| 28 | 28 | | initial report summarizing the findings of the review conducted |
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| 29 | 29 | | under Subsection (a) to: |
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| 30 | 30 | | (1) the governor; |
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| 31 | 31 | | (2) the lieutenant governor; |
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| 32 | 32 | | (3) the speaker of the house of representatives; and |
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| 33 | 33 | | (4) the chair of each standing legislative committee |
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| 34 | 34 | | with primary jurisdiction over primary and secondary education. |
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| 35 | 35 | | (a-2) Subsection (a-1) and this subsection expire September |
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| 36 | 36 | | 1, 2027. |
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| 37 | 37 | | (b) Not later than December 1 of each even-numbered year, |
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| 38 | 38 | | the agency shall prepare and submit to the governor, the lieutenant |
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| 39 | 39 | | governor, the speaker of the house of representatives, and the |
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| 40 | 40 | | chair of each standing legislative committee with primary |
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| 41 | 41 | | jurisdiction over primary and secondary education a report on |
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| 42 | 42 | | attendance credit under this subchapter during the preceding two |
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| 43 | 43 | | state fiscal years. The report must include: |
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| 44 | 44 | | (1) an explanation of any material changes to the |
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| 45 | 45 | | calculation method or process described by Subsection (a)(1) or |
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| 46 | 46 | | (2); |
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| 47 | 47 | | (2) an explanation of how the receipts of each school |
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| 48 | 48 | | district's attendance credit are distributed and the purposes for |
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| 49 | 49 | | which the receipts are used, including any change in the school |
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| 50 | 50 | | districts receiving the receipts and the amounts received; and |
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| 51 | 51 | | (3) a summary of any other developments the agency |
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| 52 | 52 | | considers relevant to maintaining the transparency of the process |
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| 53 | 53 | | for collecting and distributing attendance credit under this |
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| 54 | 54 | | subchapter. |
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| 55 | 55 | | (c) A report required by this section must: |
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| 56 | 56 | | (1) be presented in a format that is easily |
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| 57 | 57 | | understandable by school districts, policymakers, and members of |
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| 58 | 58 | | the public; |
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| 59 | 59 | | (2) provide sufficient information for each school |
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| 60 | 60 | | district to verify the district's attendance credit is correctly |
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| 61 | 61 | | calculated and appropriately allocated in accordance with Section |
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| 62 | 62 | | 49.154(b); and |
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| 63 | 63 | | (3) be published on the agency's Internet website. |
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| 64 | 64 | | SECTION 2. Not later than December 1, 2028, the Texas |
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| 65 | 65 | | Education Agency shall submit its initial report required by |
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| 66 | 66 | | Section 49.159(b), Education Code, as added by this Act. |
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| 67 | 67 | | SECTION 3. This Act takes effect September 1, 2025. |
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