Monitoring the Session

HB 1260

bill changes school finance ratings for Robin Hood districts

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Ryan GuillenRHouse 31

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to a determination of a school district's assets to liabilities ratio under the public school financial accountability rating system.

Caption from analyzed text · version I.

Summary

A new way to count assets to liabilities for recapture districts.

The bill changes how the state's school financial rating system calculates a district's assets-to-liabilities ratio. It touches school districts that must reduce their local revenue under the state's recapture system, the so-called Robin Hood districts that send money back to the state. Starting with the 2025-2026 school year, money those districts must pay to comply with recapture cannot be counted against them in that ratio, so their financial ratings are not dragged down by those payments.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R HB 1206 (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 1206 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Nov 12, 2024 and referred to the House Public Education committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB1260 · 2024-11-12

SOLD BY

ITEM

relating to a determination of a school district's assets to liabilities ratio under the public school financial accountability rating system.

WHAT IT DOES

A new way to count assets to liabilities for recapture districts.

The bill changes how the state's school financial rating system calculates a district's assets-to-liabilities ratio. It touches school districts that must reduce their local revenue under the state's recapture system, the so-called Robin Hood districts that send money back to the state. Starting with the 2025-2026 school year, money those districts must pay to comply with recapture cannot be counted against them in that ratio, so their financial ratings are not dragged down by those payments.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Public Education
ALSO NOTED · NOT CHARGED (1)

CARVE-OUT · analysis confidence 30%

THE TEXT

“for a school district required to reduce its local”…

Bill text, introduced version (I)

The relief applies only to districts subject to recapture, a defined class. The caption names the ratio change, and the exclusion fits that subject, so this is a low-confidence tag.

FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Frontera Texas PAC$160,007.97

Frontera Texas PAC

$160,007.97

Cash
$0.00
Paid by others
$160,007.97
Total
$160,007.97
Other filed descriptions $73,500.00mail $40,000.00mailing $19,429.94texting $18,144.37digital $8,211.55printing $722.11

Also funds 3 other sitting lawmakers.

Derived recipient stock · Nov 5, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Sources

Derived itemized flow · Dec 30, 2025 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101033369, 101062168, 101070155, 101073001.

Texas Sands PAC$120,875.00

Texas Sands PAC

$120,875.00

Cash
$113,500.00
Paid by others
$7,375.00
Total
$120,875.00
polling $7,375.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 14, 2024 to Sep 25, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989191, 101033369, 101062168, 101073001.

Associated Republicans of Texas Campaign Fund$22,795.90

Associated Republicans of Texas Campaign Fund

$22,795.90

Cash
$0.00
Paid by others
$22,795.90
Total
$22,795.90
polling $15,000.00Other filed descriptions $7,352.14texting $443.76

Also funds 20 other sitting lawmakers.

Derived recipient stock · Nov 4, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 15, 2025 to Sep 10, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101033369, 101070155.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Frontera Texas PAC

$160,007.97

Cash
$0.00
Paid by others
$160,007.97
Total
$160,007.97
Other filed descriptions $73,500.00mail $40,000.00mailing $19,429.94texting $18,144.37digital $8,211.55printing $722.11

Also funds 3 other sitting lawmakers.

Derived recipient stock · Nov 5, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Sources

Derived itemized flow · Dec 30, 2025 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101033369, 101062168, 101070155, 101073001.

×

Texas Sands PAC

$120,875.00

Cash
$113,500.00
Paid by others
$7,375.00
Total
$120,875.00
polling $7,375.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 14, 2024 to Sep 25, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989191, 101033369, 101062168, 101073001.

×

Associated Republicans of Texas Campaign Fund

$22,795.90

Cash
$0.00
Paid by others
$22,795.90
Total
$22,795.90
polling $15,000.00Other filed descriptions $7,352.14texting $443.76

Also funds 20 other sitting lawmakers.

Derived recipient stock · Nov 4, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 15, 2025 to Sep 10, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101033369, 101070155.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R HB 1206

by Rep. Guillen, same lead author · Died in committee · same text

Introduced text

Last action, May 18, 2023: Left pending in committee

Relating to a determination of a school district's assets to liabilities ratio under the public school financial accountability rating system.

Caption, 88R bill history

Sources

Texas House · Filed Nov 12, 2024

03/10/2025 H Referred to Public Education: Mar 10 2025 2:24PM

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Public Education · Final status: Died in committee

Subjects

Education--Primary & Secondary--Finance

Text

The text as introduced · 234 words

89R728 AMF-F

By: Guillen
H.B. No. 1260

A BILL TO BE ENTITLED

AN ACT

relating to a determination of a school district's assets to

liabilities ratio under the public school financial accountability

rating system.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 39.082(c), Education Code, is amended to

read as follows:

(c) The system may not include an indicator under Subsection

(b) or any other performance measure that:

(1) requires a school district to spend at least 65

percent or any other specified percentage of district operating

funds for instructional purposes; [ or ]

(2) lowers the financial management performance

rating of a school district for failure to spend at least 65 percent

or any other specified percentage of district operating funds for

instructional purposes ; or

(3) for a school district required to reduce its local

revenue level under Section 48.257, includes in determining the

district's ratio of assets to liabilities any amount required to be

expended by the district to comply with Chapter 49 .

SECTION 2. This Act applies beginning with the 2025-2026

school year.

SECTION 3. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.