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HB 3102

AN ACT relating to exempting school districts impacted by education

House Bill
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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Committee

Not yet assigned

Fiscal Note

Not available

What This Bill Does

Provides a financial exemption for school districts experiencing student enrollment declines due to education savings account programs. Specifically, if a school district loses students to these programs, the district will be exempted from standard recapture requirements that typically reduce their local tax revenue. The exemption aims to protect school district funding when students choose alternative education options, and will take effect on September 1, 2025.

Subject Areas

Bill Text

relating to exempting school districts impacted by education
savings account programs from the recapture of maintenance and
operations ad valorem tax revenue under the public school finance
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 48.257, Education Code, is amended by
amending Subsection (a) and adding Subsection (a-1) to read as
(a)  Subject to Subsections (a-1) and [Subsection] (b), if a
school district's tier one local share under Section 48.256 exceeds
the district's entitlement under Section 48.266(a)(1) less the
district's distribution from the state available school fund, the
district must reduce the district's tier one revenue level in
accordance with Chapter 49 to a level not to exceed the district's
entitlement under Section 48.266(a)(1) less the district's
distribution from the state available school fund.
(a-1)  This section does not apply to a school district in a
school year in which the district experiences a net decline in
student enrollment from the preceding school year that is
attributable to students participating in an education savings
account program or a similar program through which a child may use
state money for nonpublic primary or secondary education.
SECTION 2.  This Act takes effect September 1, 2025.

Bill History

filed

Bill filed: AN ACT relating to exempting school districts impacted by education