HB3102 - 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 system.

  89R11918 MM-D     By: Goodwin H.B. No. 3102       A BILL TO BE ENTITLED   AN ACT   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   system.          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   follows:          (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.