bill adding one enrichment penny for school districts

The text as introduced · 300 words

89R10117 KJE-D

By: Metcalf
H.B. No. 2108

A BILL TO BE ENTITLED

AN ACT

relating to the components of a school district's enrichment tax

rate and the calculation of the guaranteed yield under the

Foundation School Program.

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

SECTION 1. Section 45.0032(b), Education Code, is amended

to read as follows:

(b) A district's enrichment tax rate consists of:

(1) any cents of additional maintenance and operations

tax effort, not to exceed nine [ eight ] cents over the maximum tax

rate described by Subsection (a); and

(2) any cents of additional maintenance and operations

tax effort that exceeds the sum of the maximum tax rate described by

Subsection (a) and the maximum number of cents permitted under

Subdivision (1).

SECTION 2. Section 48.202(a-1), Education Code, is amended

to read as follows:

(a-1) For purposes of Subsection (a), the dollar amount

guaranteed level of state and local funds per weighted student per

cent of tax effort ("GL") for a school district is:

(1) the greater of the amount of district tax revenue

per weighted student per cent of tax effort available to a school

district at the 96th percentile of wealth per weighted student or

the amount that results from multiplying 6,160, or the greater

amount provided under Section 48.051(b), if applicable, by 0.016,

for the first nine [ eight ] cents by which the district's

maintenance and operations tax rate exceeds the district's tier one

tax rate; and

(2) subject to Subsection (f), the amount that results

from multiplying $6,160, or the greater amount provided under

Section 48.051(b), if applicable, by 0.008, for the district's

maintenance and operations tax effort that exceeds the amount of

tax effort described by Subdivision (1).

SECTION 3. This Act takes effect September 1, 2025.