| 1 | 1 | | 89R3805 CMO-D |
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| 2 | 2 | | By: West S.B. No. 597 |
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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 the basic allotment and the guaranteed yield under the |
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| 10 | 10 | | Foundation School Program. |
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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. Section 48.051(a), Education Code, is amended to |
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| 13 | 13 | | read as follows: |
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| 14 | 14 | | (a) For each student in average daily attendance, not |
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| 15 | 15 | | including the time students spend each day in special education |
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| 16 | 16 | | programs in an instructional arrangement other than mainstream or |
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| 17 | 17 | | career and technology education programs, for which an additional |
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| 18 | 18 | | allotment is made under Subchapter C, a district is entitled to an |
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| 19 | 19 | | allotment equal to the lesser of $7,564 [$6,160] or the amount that |
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| 20 | 20 | | results from the following formula: |
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| 21 | 21 | | A = $7,564 [$6,160] X TR/MCR |
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| 22 | 22 | | where: |
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| 23 | 23 | | "A" is the allotment to which a district is entitled; |
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| 24 | 24 | | "TR" is the district's tier one maintenance and operations |
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| 25 | 25 | | tax rate, as provided by Section 45.0032; and |
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| 26 | 26 | | "MCR" is the district's maximum compressed tax rate, as |
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| 27 | 27 | | determined under Section 48.2551. |
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| 28 | 28 | | SECTION 2. Section 48.202(a-1), Education Code, is amended |
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| 29 | 29 | | to read as follows: |
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| 30 | 30 | | (a-1) For purposes of Subsection (a), the dollar amount |
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| 31 | 31 | | guaranteed level of state and local funds per weighted student per |
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| 32 | 32 | | cent of tax effort ("GL") for a school district is: |
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| 33 | 33 | | (1) the greater of the amount of district tax revenue |
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| 34 | 34 | | per weighted student per cent of tax effort available to a school |
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| 35 | 35 | | district at the 96th percentile of wealth per weighted student or |
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| 36 | 36 | | the amount that results from multiplying $7,564 [6,160], or the |
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| 37 | 37 | | greater amount provided under Section 48.051(b), if applicable, by |
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| 38 | 38 | | 0.016, for the first eight cents by which the district's |
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| 39 | 39 | | maintenance and operations tax rate exceeds the district's tier one |
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| 40 | 40 | | tax rate; and |
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| 41 | 41 | | (2) subject to Subsection (f), the amount that results |
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| 42 | 42 | | from multiplying $7,564 [$6,160], or the greater amount provided |
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| 43 | 43 | | under Section 48.051(b), if applicable, by 0.008, for the |
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| 44 | 44 | | district's maintenance and operations tax effort that exceeds the |
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| 45 | 45 | | amount of tax effort described by Subdivision (1). |
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| 46 | 46 | | SECTION 3. This Act takes effect September 1, 2025. |
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