SB2507 - Relating to requiring that public schools spend a certain percentage of funding for direct instructional activities, including an indicator for that requirement under the public school financial accountability system.

  89R13571 KJE-D     By: Hinojosa of Nueces S.B. No. 2507       A BILL TO BE ENTITLED   AN ACT   relating to requiring that public schools spend a certain   percentage of funding for direct instructional activities,   including an indicator for that requirement under the public school   financial accountability system.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 39.082(c), Education Code, is amended to   read as follows:          (c)  The system must [ may not ] include an indicator under   Subsection (b) [ or any other performance measure ] that[ :                [ (1) ]  requires a school district to spend at least 60   [ 65 ] percent [ or any other specified percentage ] of district   operating funds for direct instructional activities as described by   Section 44.0071 [ purposes; or                [ (2)     lowers the financial management performance   rating of a school district for failure to spend at least 65 percent   or any other specified percentage of district operating funds for   instructional purposes ].          SECTION 2.  The heading to Section 44.0071, Education Code,   is amended to read as follows:          Sec. 44.0071.  COMPUTATION OF INSTRUCTIONAL EXPENDITURES   RATIO AND INSTRUCTIONAL EMPLOYEES RATIO ; MINIMUM RATIO REQUIRED .          SECTION 3.  Sections 44.0071(a) and (c), Education Code, are   amended to read as follows:          (a)  Each fiscal year, a school district shall compute and   report to the commissioner:                (1)  the percentage of the district's total   expenditures for the preceding fiscal year that were used to fund   direct instructional activities , which must be at least 60 percent ;   and                (2)  the percentage of the district's full-time   equivalent employees during the preceding fiscal year whose job   function was to directly provide classroom instruction to students,   determined by dividing the number of hours spent by employees in   providing direct classroom instruction by the total number of hours   worked by all district employees.          (c)  For purposes of this section, the computation of a   district's expenditures used to fund direct instructional   activities shall include :                 (1)   the salary, including any associated employment   taxes, and value of any benefits provided to any district employee   who directly provided classroom instruction to students, but only   in proportion to the percentage of time spent by the employee in   directly providing classroom instruction to students ;                 (2)     the cost for the purchase of instructional   materials and supplies;                   (3)     the cost of professional and technical services   and the renting of educational equipment; and                 (4)     expenses relating to extracurricular and   cocurricular activities .          SECTION 4.  This Act applies beginning with the 2025-2026   school year.          SECTION 5.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution.  If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2025.