HB 390

relating to the components of a school district's enrichment tax
rate and the calculation of the guaranteed yield under the
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 45.0032(b), Education Code, is amended
(b)  A district's enrichment tax rate consists of:
(1)  any cents of additional maintenance and operations
tax effort, not to exceed 10 [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
SECTION 2.  Section 48.202(a-1), Education Code, is amended
(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 10 [eight] cents by which the district's maintenance
and operations tax rate exceeds the district's tier one tax rate;
(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.