Monitoring the Session

SB 478

the basic allotment becomes the initial allotment

Died in committee

Verdict: No flags

No flagsInitial review
Sen. Mayes MiddletonRSenate 11

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 renaming the basic allotment under the Foundation School Program to the initial allotment.

Caption from analyzed text · version I.

Summary

Same school funding amount, new name, everywhere.

The bill changes the name of the main per-student school funding amount in Texas law from the "basic allotment" to the "initial allotment." It touches every place in the Education Code and one Government Code section that uses the old term, including charter school funding, teacher minimum pay, special education, bilingual and other add-on funding formulas. No dollar amount, formula, weight or duty changes, so schools, teachers and taxpayers see the same money under a new label starting September 1, 2025.

Labels

Labels: NEVER GOT A HEARING. Filed Nov 22, 2024 and referred to the Senate Education K-16 committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB478 · 2024-11-22

SOLD BY

ITEM

relating to renaming the basic allotment under the Foundation School Program to the initial allotment.

WHAT IT DOES

Same school funding amount, new name, everywhere.

The bill changes the name of the main per-student school funding amount in Texas law from the "basic allotment" to the "initial allotment." It touches every place in the Education Code and one Government Code section that uses the old term, including charter school funding, teacher minimum pay, special education, bilingual and other add-on funding formulas. No dollar amount, formula, weight or duty changes, so schools, teachers and taxpayers see the same money under a new label starting September 1, 2025.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Education K-16
ALSO NOTED · NOT CHARGED (1)

RENAMING AND CEREMONIAL · analysis confidence 90%

THE TEXT

“Sec. 48.051. INITIAL [ BASIC ] ALLOTMENT.”

Bill text, introduced version (I)

The bill renames the basic allotment to the initial allotment in every section it touches. It changes no amount, formula or duty.

FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Texans for Lawsuit Reform PAC$1.14MRussell Gordy$300,000Kenneth Fisher$215,000

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 6, 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.

Texans for Lawsuit Reform PAC$1,140,000.00

Texans for Lawsuit Reform PAC

$1,140,000.00

Cash
$1,140,000.00
Paid by others
$0.00
Total
$1,140,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 12, 2024 to Oct 21, 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: 101009502, 101012383, 101061137, 101072395, 101072779.

Russell Gordy$300,000.00
Kenneth Fisher$215,000.00
Money

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

×

Texans for Lawsuit Reform PAC

$1,140,000.00

Cash
$1,140,000.00
Paid by others
$0.00
Total
$1,140,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 12, 2024 to Oct 21, 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: 101009502, 101012383, 101061137, 101072395, 101072779.

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.

Sources

Texas Senate · Filed Nov 22, 2024

02/03/2025 S Referred to Education K-16

Texas Legislature Online · Introduced

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

Senate committee · Education K-16 · Final status: Died in committee

Subjects

Education--Primary & Secondary--Finance

FOUNDATION SCHOOL PROGRAM

Text

The text as introduced · 3,707 words

89R2165 JTZ-D

By: Middleton
S.B. No. 478

A BILL TO BE ENTITLED

AN ACT

relating to renaming the basic allotment under the Foundation

School Program to the initial allotment.

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

SECTION 1. Section 12.106(a-1), Education Code, is amended

to read as follows:

(a-1) In determining funding for an open-enrollment charter

school under Subsection (a), the amount of the allotment under

Section 48.102 is based solely on the initial [ basic ] allotment to

which the charter holder is entitled and does not include any amount

based on the allotment under Section 48.101.

SECTION 2. Section 12.263(f), Education Code, is amended to

read as follows:

(f) In addition to funding provided under Subsection (a), an

eligible entity granted a charter under this subchapter is entitled

to receive for the adult education program an annual allotment,

provided in accordance with a schedule established by commissioner

rule, equal to the maximum initial [ basic ] allotment under Section

48.051(a) or (b) multiplied by:

(1) for each credit earned by a student enrolled in the

adult education program during the preceding school year:

(A) 0.01 for a course other than a career and

technology education course; and

(B) 0.02 for a career and technology education

course; and

(2) 0.1 for each student who successfully completed

the adult education program and earned a high school diploma during

the preceding school year.

SECTION 3. Sections 21.402(a) and (b), Education Code, are

amended to read as follows:

(a) Except as provided by Subsection (e-1) or (f), a school

district must pay each classroom teacher, full-time librarian,

full-time school counselor certified under Subchapter B, or

full-time school nurse not less than the minimum monthly salary,

based on the employee's level of experience in addition to other

factors, as determined by commissioner rule, determined by the

following formula:

MS = SF x FS

where:

"MS" is the minimum monthly salary;

"SF" is the applicable salary factor specified by Subsection

(c); and

"FS" is the amount, as determined by the commissioner under

Subsection (b), of the initial [ basic ] allotment as provided by

Section 48.051(a) or (b) for a school district with a maintenance

and operations tax rate at least equal to the state maximum

compressed tax rate, as defined by Section 48.051(a).

(b) Not later than June 1 of each year, the commissioner

shall determine the initial [ basic ] allotment and resulting monthly

salaries to be paid by school districts as provided by Subsection

(a).

SECTION 4. Section 29.014(d), Education Code, is amended to

read as follows:

(d) The initial [ basic ] allotment for a student enrolled in

a district to which this section applies is adjusted by the weight

for a homebound student under Section 48.102(a).

SECTION 5. The heading to Section 48.051, Education Code,

is amended to read as follows:

Sec. 48.051. INITIAL [ BASIC ] ALLOTMENT.

SECTION 6. Section 48.051(c), Education Code, is amended to

read as follows:

(c) During any school year for which the maximum amount of

the initial [ basic ] allotment provided under Subsection (a) or (b)

is greater than the maximum amount provided for the preceding

school year, a school district must use at least 30 percent of the

amount, if the amount is greater than zero, that equals the product

of the average daily attendance of the district multiplied by the

amount of the difference between the district's funding under this

chapter per student in average daily attendance for the current

school year and the preceding school year to provide compensation

increases to full-time district employees other than

administrators as follows:

(1) 75 percent must be used to increase the

compensation paid to classroom teachers, full-time librarians,

full-time school counselors certified under Subchapter B, Chapter

21, and full-time school nurses, prioritizing differentiated

compensation for classroom teachers with more than five years of

experience; and

(2) 25 percent may be used as determined by the

district to increase compensation paid to full-time district

employees.

SECTION 7. Sections 48.052(a) and (c), Education Code, are

amended to read as follows:

(a) Notwithstanding Section 48.051, a school district that

has fewer than 130 students in average daily attendance shall be

provided an initial [ a basic ] allotment on the basis of 130 students

in average daily attendance if it offers a kindergarten through

grade 12 program and has preceding or current year's average daily

attendance of at least 90 students or is 30 miles or more by bus

route from the nearest high school district. A district offering a

kindergarten through grade 8 program whose preceding or current

year's average daily attendance was at least 50 students or which is

30 miles or more by bus route from the nearest high school district

shall be provided an initial [ a basic ] allotment on the basis of 75

students in average daily attendance. An average daily attendance

of 60 students shall be the basis of providing the initial [ basic ]

allotment if a district offers a kindergarten through grade 6

program and has preceding or current year's average daily

attendance of at least 40 students or is 30 miles or more by bus

route from the nearest high school district.

(c) Notwithstanding Subsection (a) or Section 48.051, a

school district to which this subsection applies, as provided by

Subsection (b), that has fewer than 130 students in average daily

attendance shall be provided an initial [ a basic ] allotment on the

basis of 130 students in average daily attendance if it offers a

kindergarten through grade four program and has preceding or

current year's average daily attendance of at least 75 students or

is 30 miles or more by bus route from the nearest high school

district.

SECTION 8. Section 48.101, Education Code, is amended to

read as follows:

Sec. 48.101. SMALL AND MID-SIZED DISTRICT ALLOTMENT. (a)

Small and mid-sized districts are entitled to an annual allotment

in accordance with this section. In this section:

(1) "AA" is the district's annual allotment per

student in average daily attendance;

(2) "ADA" is the number of students in average daily

attendance for which the district is entitled to an allotment under

Section 48.051; and

(3) "IA" [ "BA" ] is the initial [ basic ] allotment

determined under Section 48.051.

(b) A school district that has fewer than 1,600 students in

average daily attendance is entitled to an annual allotment for

each student in average daily attendance based on the following

formula:

AA = ((1,600 - ADA) X .0004) X IA [ BA ]

(c) A school district that offers a kindergarten through

grade 12 program and has less than 5,000 students in average daily

attendance is entitled to an annual allotment for each student in

average daily attendance based on the formula, of the following

formulas, that results in the greatest annual allotment:

(1) the formula in Subsection (b), if the district is

eligible for that formula; or

(2) AA = ((5,000 - ADA) X .000025) X IA [ BA ].

(d) Instead of the allotment under Subsection (b) or (c)(1),

a school district that has fewer than 300 students in average daily

attendance and is the only school district located in and operating

in a county is entitled to an annual allotment for each student in

average daily attendance based on the following formula:

AA = ((1,600 - ADA) X .00047) X IA [ BA ]

SECTION 9. Sections 48.102(a) and (j), Education Code, are

amended to read as follows:

(a) For each student in average daily attendance in a

special education program under Subchapter A, Chapter 29, in a

mainstream instructional arrangement, a school district is

entitled to an annual allotment equal to the initial [ basic ]

allotment, or, if applicable, the sum of the initial [ basic ]

allotment and the allotment under Section 48.101 to which the

district is entitled, multiplied by 1.15. For each full-time

equivalent student in average daily attendance in a special

education program under Subchapter A, Chapter 29, in an

instructional arrangement other than a mainstream instructional

arrangement, a district is entitled to an annual allotment equal to

the initial [ basic ] allotment, or, if applicable, the sum of the

initial [ basic ] allotment and the allotment under Section 48.101 to

which the district is entitled, multiplied by a weight determined

according to instructional arrangement as follows:

Homebound 5.0

Hospital class 3.0

Speech therapy 5.0

Resource room 3.0

Self-contained, mild and moderate,

regular campus 3.0

Self-contained, severe, regular campus 3.0

Off home campus 2.7

Nonpublic day school 1.7

Vocational adjustment class 2.3

(j) A school district that provides an extended year program

required by federal law for special education students who may

regress is entitled to receive funds in an amount equal to 75

percent, or a lesser percentage determined by the commissioner, of

the initial [ basic ] allotment, or, if applicable, the sum of the

initial [ basic ] allotment and the allotment under Section 48.101 to

which the district is entitled for each full-time equivalent

student in average daily attendance, multiplied by the amount

designated for the student's instructional arrangement under this

section, for each day the program is provided divided by the number

of days in the minimum school year. The total amount of state

funding for extended year services under this section may not

exceed $10 million per year. A school district may use funds

received under this section only in providing an extended year

program.

SECTION 10. Section 48.103(a), Education Code, is amended

to read as follows:

(a) Subject to Subsection (b), for each student that a

school district serves who has been identified as having dyslexia

or a related disorder, the district is entitled to an annual

allotment equal to the initial [ basic ] allotment multiplied by 0.1

or a greater amount provided by appropriation.

SECTION 11. Sections 48.104(a), (b), (e), and (e-1),

Education Code, are amended to read as follows:

(a) For each student who does not have a disability and

resides in a residential placement facility in a district in which

the student's parent or legal guardian does not reside, a district

is entitled to an annual allotment equal to the initial [ basic ]

allotment multiplied by 0.2 or, if the student is educationally

disadvantaged, 0.275. For each full-time equivalent student who

is in a remedial and support program under Section 29.081 because

the student is pregnant, a district is entitled to an annual

allotment equal to the initial [ basic ] allotment multiplied by

2.41.

(b) For each student who is educationally disadvantaged and

resides in an economically disadvantaged census block group as

determined by the commissioner under Subsection (c), a district is

entitled to an annual allotment equal to the initial [ basic ]

allotment multiplied by the weight assigned to the student's census

block group under Subsection (d).

(e) If insufficient data is available for any school year to

evaluate the level of economic disadvantage in a census block

group, a school district is entitled to an annual allotment equal to

the initial [ basic ] allotment multiplied by 0.225 for each student

who is educationally disadvantaged and resides in that census block

group.

(e-1) For each student who is a homeless child or youth as

defined by 42 U.S.C. Section 11434a, a school district is entitled

to an annual allotment equal to the initial [ basic ] allotment

multiplied by the highest weight provided under Subsection (d).

SECTION 12. Section 48.1041(a), Education Code, is amended

to read as follows:

(a) The commissioner shall establish an advisory committee

to advise the agency in adopting rules for the compensatory

education allotment under Section 48.104, including:

(1) rules establishing the economic criteria

described by Section 48.104(c)(5);

(2) rules detailing the method to count students who

qualify for the allotment in:

(A) a dropout recovery school or program; or

(B) a residential treatment facility;

(3) methods for properly counting students who are

homeless within the meaning of "homeless children and youths" under

42 U.S.C. Section 11434a; and

(4) rules to determine the appropriate weight by which

to adjust the initial [ basic ] allotment in determining the

compensatory allotment for students described by Subdivision (3).

SECTION 13. Section 48.105(a), Education Code, is amended

to read as follows:

(a) For each student in average daily attendance in a

bilingual education or special language program under Subchapter B,

Chapter 29, a district is entitled to an annual allotment equal to

the initial [ basic ] allotment multiplied by:

(1) for an emergent bilingual student, as defined by

Section 29.052:

(A) 0.1; or

(B) 0.15 if the student is in a bilingual

education program using a dual language immersion/one-way or

two-way program model; and

(2) for a student not described by Subdivision (1),

0.05 if the student is in a bilingual education program using a dual

language immersion/two-way program model.

SECTION 14. Section 48.106(a), Education Code, is amended

to read as follows:

(a) For each full-time equivalent student in average daily

attendance in an approved career and technology education program

in grades 7 through 12, a district is entitled to an annual

allotment equal to the initial [ basic ] allotment, or, if

applicable, the sum of the initial [ basic ] allotment and the

allotment under Section 48.101 to which the district is entitled,

multiplied by:

(1) 1.1 for a full-time equivalent student in career

and technology education courses not in an approved program of

study;

(2) 1.28 for a full-time equivalent student in levels

one and two career and technology education courses in an approved

program of study, as identified by the agency; and

(3) 1.47 for a full-time equivalent student in levels

three and four career and technology education courses in an

approved program of study, as identified by the agency.

SECTION 15. Section 48.107(a), Education Code, is amended

to read as follows:

(a) Except as provided by Subsection (b), for each student

in average daily attendance who is using a public education grant

under Subchapter G, Chapter 29, to attend school in a district other

than the district in which the student resides, the district in

which the student attends school is entitled to an annual allotment

equal to the initial [ basic ] allotment multiplied by a weight of

0.1.

SECTION 16. Section 48.108(a), Education Code, is amended

to read as follows:

(a) For each student in average daily attendance in

kindergarten through third grade, a school district is entitled to

an annual allotment equal to the initial [ basic ] allotment

multiplied by 0.1 if the student is:

(1) educationally disadvantaged; or

(2) an emergent bilingual student, as defined by

Section 29.052, and is in a bilingual education or special language

program under Subchapter B, Chapter 29.

SECTION 17. Section 48.109(a), Education Code, is amended

to read as follows:

(a) For each identified student a school district serves in

a program for gifted and talented students that the district

certifies to the commissioner as complying with Subchapter D,

Chapter 29, a district is entitled to an annual allotment equal to

the initial [ basic ] allotment multiplied by 0.07 for each school

year or a greater amount provided by appropriation.

SECTION 18. Section 48.111(a), Education Code, is amended

to read as follows:

(a) Except as provided by Subsection (c), a school district

is entitled to an annual allotment equal to the initial [ basic ]

allotment multiplied by the applicable weight under Subsection

(a-1) for each enrolled student equal to the difference, if the

difference is greater than zero, that results from subtracting 250

from the difference between the number of students enrolled in the

district during the school year immediately preceding the current

school year and the number of students enrolled in the district

during the school year six years preceding the current school year.

SECTION 19. Section 48.115(a), Education Code, is amended

to read as follows:

(a) Except as provided by Subsection (a-1), a school

district is entitled to an annual allotment equal to the sum of the

following amounts or a greater amount provided by appropriation:

(1) $10 for each student in average daily attendance,

plus $1 for each student in average daily attendance per every $50

by which the district's maximum initial [ basic ] allotment under

Section 48.051 exceeds $6,160, prorated as necessary; and

(2) $15,000 per campus.

SECTION 20. Section 48.118(a), Education Code, is amended

to read as follows:

(a) For each full-time equivalent student in average daily

attendance in grades 9 through 12 in a college or career pathway

offered through a partnership under the Rural Pathway Excellence

Partnership (R-PEP) program under Section 29.912, a school district

is entitled to an allotment equal to the initial [ basic ] allotment,

or, if applicable, the sum of the initial [ basic ] allotment and the

allotment under Section 48.101 to which the district is entitled,

multiplied by:

(1) 1.15 if the student is educationally

disadvantaged; or

(2) 1.11 if the student is not educationally

disadvantaged.

SECTION 21. Section 48.202(a), Education Code, is amended

to read as follows:

(a) Each school district is guaranteed a specified amount

per weighted student in state and local funds for each cent of tax

effort over that required for the district's local fund assignment

up to the maximum level specified in this subchapter. The amount of

state support, subject only to the maximum amount under Section

48.203, is determined by the formula:

GYA = (GL X WADA X DTR X 100) - LR

where:

"GYA" is the guaranteed yield amount of state funds to be

allocated to the district;

"GL" is the dollar amount guaranteed level of state and local

funds per weighted student per cent of tax effort, which is an

amount described by Subsection (a-1) or a greater amount for any

year provided by appropriation;

"WADA" is the number of students in weighted average daily

attendance, which is calculated by dividing the sum of the school

district's allotments under Subchapters B and C by the initial

[ basic ] allotment for the applicable year;

"DTR" is the district enrichment tax rate of the school

district, which is determined by subtracting the amounts specified

by Subsection (b) from the total amount of maintenance and

operations taxes collected by the school district for the

applicable school year and dividing the difference by the quotient

of the district's taxable value of property as determined under

Subchapter M, Chapter 403, Government Code, or, if applicable,

under Section 48.258 or by the quotient of the value of "DPV" as

determined under Section 48.256(d) if that subsection applies to

the district, divided by 100; and

"LR" is the local revenue, which is determined by multiplying

"DTR" by the quotient of the district's taxable value of property as

determined under Subchapter M, Chapter 403, Government Code, or, if

applicable, under Section 48.258 or by the quotient of the value of

"DPV" as determined under Section 48.256(d) if that subsection

applies to the district, divided by 100.

SECTION 22. Section 48.251(a), Education Code, is amended

to read as follows:

(a) The cost of the Foundation School Program for a school

district is the total sum of:

(1) the sum of the tier one allotments and other

funding as follows:

(A) the initial [ basic ] allotment under

Subchapter B;

(B) the student-based allotments under

Subchapter C; and

(C) the additional funding under Subchapter D;

and

(2) the tier two allotment under Subchapter E.

SECTION 23. The heading to Section 48.2553, Education Code,

is amended to read as follows:

Sec. 48.2553. PERMITTED TAX RATE FOR MAINTENANCE OF

2020-2021 SCHOOL YEAR INITIAL [ BASIC ] ALLOTMENT.

SECTION 24. Sections 48.2553(a) and (b), Education Code,

are amended to read as follows:

(a) Notwithstanding any other provision of this title or

Chapter 26, Tax Code, if the maximum amount of the initial [ basic ]

allotment provided under Section 48.051(a) or (b) for a school year

is less than the maximum amount provided for the 2020-2021 school

year, subject to Subsection (b), a school district may adopt a

maintenance and operations tax rate that exceeds the maximum

compressed tax rate permitted under Section 48.2551, provided that:

(1) the rate adopted by the district was previously

approved by voters for a tax year subsequent to the 2005 tax year;

and

(2) the rate may not exceed the lesser of:

(A) $1.17; or

(B) the district's maximum compressed tax rate

and the additional tax rate necessary to generate the amount of

revenue equal to the difference in per student funding.

(b) Before adopting a maintenance and operations tax rate

under Subsection (a), a school district must receive approval from

the agency. To receive approval from the agency under this

subsection the district must submit the following information:

(1) a statement detailing the loss of funding to the

district that resulted from the decline in the maximum amount of the

initial [ basic ] allotment provided under Section 48.051(a) or (b);

(2) the proposed additional tax effort and the amount

of funding the proposed additional tax effort will generate;

(3) evidence that the proposed additional tax effort

described by Subdivision (2) had been previously authorized by

voters subsequent to the 2005 tax year; and

(4) any other information required by the

commissioner.

SECTION 25. Section 317.005(f), Government Code, is amended

to read as follows:

(f) The governor or board may adopt an order under this

section withholding or transferring any portion of the total amount

appropriated to finance the foundation school program for a fiscal

year. The governor or board may not adopt such an order if it would

result in an allocation of money between particular programs or

statutory allotments under the foundation school program contrary

to the statutory proration formula provided by Section 48.266(f),

Education Code. The governor or board may transfer an amount to the

total amount appropriated to finance the foundation school program

for a fiscal year and may increase the initial [ basic ] allotment.

The governor or board may adjust allocations of amounts between

particular programs or statutory allotments under the foundation

school program only for the purpose of conforming the allocations

to actual pupil enrollments or attendance.

SECTION 26. This Act takes effect September 1, 2025.