By Allen                                               H.B. No. 717
       74R2211 ESH-F
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to financing public education.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  The heading to Chapter 16, Education Code, is
    1-5  amended to read as follows:
    1-6     CHAPTER 16.  EDUCATION EXCELLENCE <FOUNDATION SCHOOL> PROGRAM
    1-7        SECTION 2.  Subchapter A, Chapter 16, Education Code, is
    1-8  amended by adding Section 16.0011 to read as follows:
    1-9        Sec. 16.0011.  EDUCATION EXCELLENCE PROGRAM.  The education
   1-10  excellence program is established under this chapter for the
   1-11  support of public schools.
   1-12        SECTION 3.  Sections 16.003(a) and (b), Education Code, are
   1-13  amended to read as follows:
   1-14        (a)  A student is entitled to the benefits of the education
   1-15  excellence program <Foundation School Program> if the student <he>
   1-16  is 5 years of age or older and under 21 years of age at the
   1-17  beginning of the scholastic year and has not graduated from high
   1-18  school.
   1-19        (b)  A student to whom Subsection (a) of this section does
   1-20  not apply is entitled to the benefits of the education excellence
   1-21  program <Foundation School Program> if the student is enrolled in a
   1-22  prekindergarten class under Section 21.136 of this code.
   1-23        SECTION 4.  Section 16.005, Education Code, is amended to
   1-24  read as follows:
    2-1        Sec. 16.005.  Administration of the Program.  The
    2-2  commissioner of education, in accordance with the rules of the
    2-3  State Board of Education, shall take such action and require such
    2-4  reports consistent with the terms of this chapter as may be
    2-5  necessary to implement and administer the education excellence
    2-6  program <Foundation School Program>.
    2-7        SECTION 5.  The heading to Subchapter B, Chapter 16,
    2-8  Education Code, is amended to read as follows:
    2-9        SUBCHAPTER B.  REQUIREMENTS FOR DISTRICT PARTICIPATION
   2-10               IN THE EDUCATION EQUALIZATION EXCELLENCE
   2-11                   <FOUNDATION SCHOOL PROGRAM> FUND
   2-12        SECTION 6.  Sections 16.051 and 16.201, Education Code, are
   2-13  amended to read as follows:
   2-14        Sec. 16.051.  Required Compliance.  In order to receive
   2-15  financial support from the education equalization excellence fund
   2-16  <Foundation School Fund>, a school district must comply with the
   2-17  standards set forth in this subchapter.
   2-18        Sec. 16.201.  Purpose.  The accountable costs of education
   2-19  studies are designed to support the development of the equalized
   2-20  funding <elements> necessary to provide an efficient state and
   2-21  local public school finance system which meets the state policy
   2-22  established in Section 16.001 of this code and provides the
   2-23  research basis for the equalized funding <elements under the
   2-24  provisions of Section 16.256 of this code>.
   2-25        SECTION 7.  Section 16.205(d), as amended by Chapters 347 and
   2-26  520, Acts of the 73rd Legislature, Regular Session, 1993, is
   2-27  amended to read as follows:
    3-1        (d)  If a school district fails to reduce administrative
    3-2  costs to the level required by this section, the commissioner of
    3-3  education shall deduct from a school district's education
    3-4  equalization excellence fund payments <tier one allotments> an
    3-5  amount equal to the amount by which the district's administrative
    3-6  costs exceed the amount permitted by its administrative cost ratio,
    3-7  unless the commissioner has granted a waiver in response to the
    3-8  district's request.  The commissioner shall make a deduction under
    3-9  this subsection from the education equalization excellence
   3-10  <foundation school> fund payments to the district in the school
   3-11  year following the school year in which the plan to reduce costs
   3-12  was to be implemented.  If a school district does not receive
   3-13  education equalization excellence fund payments <a tier one
   3-14  allotment>, the district shall remit an amount equal to the excess
   3-15  to the comptroller for deposit to the credit of the education
   3-16  equalization excellence <foundation school> fund.
   3-17        SECTION 8.  Sections 16.251 and 16.252, Education Code, are
   3-18  amended to read as follows:
   3-19        Sec. 16.251.  Financing; General Rule.  (a)  The education
   3-20  excellence <sum of the basic allotment under Subchapter C  and the
   3-21  special allotments under Subchapter D, computed in accordance with
   3-22  this chapter, constitute the tier one allotments.  The sum of the
   3-23  tier one allotments and the guaranteed yield allotments under
   3-24  Subchapter H, computed in accordance with this chapter, constitute
   3-25  the total cost of the Foundation School Program.>
   3-26        <(b)  The> program shall be financed by:
   3-27              (1)  <ad valorem tax revenue generated by an equalized
    4-1  uniform school district effort;>
    4-2              <(2)>  ad valorem tax revenue generated by local school
    4-3  district effort <in excess of the equalized uniform school district
    4-4  effort>;
    4-5              (2) <(3)>  state available school funds distributed in
    4-6  accordance with law; and
    4-7              (3) <(4)>  state funds appropriated for the purposes of
    4-8  public school education and allocated to each district in an amount
    4-9  sufficient to finance the cost of each district's education
   4-10  excellence program <Foundation School Program> not covered by other
   4-11  funds specified in this subsection.
   4-12        (b) <(c)>  The commissioner of education shall compute for
   4-13  each school district the total amount, if any, by which the
   4-14  district's total revenue is reduced from one school year to the
   4-15  next because of a change in the method of finance under this
   4-16  chapter.  The commissioner shall certify the amount of the
   4-17  reduction to the school district for use in determining the school
   4-18  district's rollback rate under Section 26.08, Tax Code.
   4-19        Sec. 16.252.  GUARANTEED AMOUNT <LOCAL SHARE OF PROGRAM COST
   4-20  (TIER ONE)>.  (a)  Under the education excellence program, for each
   4-21  school year a school district that levies ad valorem taxes at a
   4-22  rate not less than a rate that results in a levy equal to the levy
   4-23  that results from the application of a rate of $1.25 for each $100
   4-24  valuation to the district's taxable value of property, as
   4-25  determined under Section 11.86, is guaranteed for each student in
   4-26  average daily attendance an amount equal to the greater of:
   4-27              (1)  $4,400, adjusted by the percentage increase or
    5-1  decrease in the Consumer Price Index between September 1, 1995, and
    5-2  June 30 of the year in which the school year begins; or
    5-3              (2)  the amount of state funds for each student in
    5-4  average daily attendance, other than available school funds, that
    5-5  the district received for the 1994-1995 school year under the
    5-6  foundation school program.
    5-7        (b)  A school district that does not levy ad valorem taxes at
    5-8  a rate that equals or exceeds the rate prescribed by Subsection (a)
    5-9  may not receive funds from the education equalization excellence
   5-10  fund.
   5-11        (c)  <Each school district's share of the Foundation School
   5-12  Program shall be an amount determined by the following formula:>
   5-13  <where:>
   5-14        <"LFA" is the school district's local share;>
   5-15        <"TR" is a tax rate which for each hundred  dollars of
   5-16  valuation is an effective tax rate of $0.86; and>
   5-17        <"DPV" is the taxable value of property in the school
   5-18  district for the prior tax year determined under Section 11.86 of
   5-19  this code.>
   5-20        <(b)>  The commissioner of education shall adjust the values
   5-21  reported in the official report of the comptroller as required by
   5-22  Section 5.09(a), Tax Code, to reflect reductions in taxable value
   5-23  of property resulting from natural or economic disaster after
   5-24  January 1 in the year in which the valuations are determined.  The
   5-25  decision of the commissioner of education shall be final.  <An
   5-26  adjustment does not affect the local fund assignment of any other
   5-27  school district.>
    6-1        (d) <(c)>  Appeals of district values shall be held pursuant
    6-2  to Subsection (e) of Section 11.86 of this code.
    6-3        <(d)  A school district must raise its total local share of
    6-4  the foundation school program to be eligible to receive foundation
    6-5  school fund payments.>
    6-6        (e)  The commissioner of education shall hear appeals from
    6-7  school districts which have experienced a rapid decline in tax base
    6-8  <used in calculating the local fund assignment>, exceeding eight
    6-9  percent of prior year, that is beyond the control of the board of
   6-10  trustees of the district.  The commissioner of education may adjust
   6-11  the district's taxable values for <local fund assignment purposes
   6-12  for> such losses in value exceeding eight percent <and thereby
   6-13  adjust the local fund assignment> to reflect the local current year
   6-14  taxable value.  The decision of the commissioner of education shall
   6-15  be final.  <An adjustment does not affect the local fund assignment
   6-16  of any other school district.  This subsection shall apply to
   6-17  determinations by the commissioner in identifying districts with
   6-18  wealth per student exceeding the equalized wealth level pursuant to
   6-19  Section 36.004.>
   6-20        (f)  In this section, "Consumer Price Index" means the
   6-21  Consumer Price Index for All Urban Consumers published by the
   6-22  Bureau of Labor Statistics of the United States Department of
   6-23  Labor.
   6-24        SECTION 9.  Subchapter G, Chapter 16, Education Code, is
   6-25  amended by adding Section 16.253 to read as follows:
   6-26        Sec. 16.253.  EDUCATION EQUALIZATION EXCELLENCE FUND.  (a)
   6-27  The education equalization excellence fund is in the state
    7-1  treasury.  The fund consists of:
    7-2              (1)  money credited to the fund under Section
    7-3  16.256(d);
    7-4              (2)  revenue credited to the fund under Section
    7-5  466.355(b), Government Code;
    7-6              (3)  revenue credited to the fund under other law; and
    7-7              (4)  amounts transferred to the fund in accordance with
    7-8  legislative appropriations.
    7-9        (b)  A reference in law to the foundation school fund means
   7-10  the education equalization excellence fund.
   7-11        (c)  Sections 403.094 and 403.095, Government Code, do not
   7-12  apply to the education equalization excellence fund.
   7-13        SECTION 10.  Section 16.254, Education Code, is amended to
   7-14  read as follows:
   7-15        Sec. 16.254.  DISTRIBUTION OF EDUCATION EQUALIZATION
   7-16  EXCELLENCE <FOUNDATION SCHOOL> FUND.  (a)  For each school year the
   7-17  commissioner of education shall determine:
   7-18              (1)  the amount of money guaranteed to each <which a>
   7-19  school district <is entitled> under the education excellence
   7-20  program <Subchapters C and D>;
   7-21              (2)  the amount of local funds raised by each school
   7-22  district's ad valorem tax levy <money to which a school district is
   7-23  entitled under Subchapter H>; and
   7-24              (3)  the amount of money allocated to each <the>
   7-25  district from the available school fund<;>
   7-26              <(4)  the amount of each district's tier one local
   7-27  share under Section 16.252; and>
    8-1              <(5)  the amount of each district's tier two local
    8-2  share under Section 16.303>.
    8-3        (b)  <The commissioner shall base the determinations under
    8-4  Subsection (a) on the estimates provided to the legislature under
    8-5  Section 16.2541 for each school district for each school year or
    8-6  different estimates provided by the General Appropriations Act.>
    8-7        <(c)>  Each school district is entitled to an amount equal to
    8-8  the difference for that district between the amount computed under
    8-9  Subsection <sum of Subsections> (a)(1) <and (a)(2)> and the sum of
   8-10  Subsections (a)(2) and (a)(3)<, (a)(4), and (a)(5)>.
   8-11        (c) <(d)>  The commissioner shall approve warrants to each
   8-12  school district equaling the amount of its entitlement except as
   8-13  provided by this section.  Warrants for all money expended
   8-14  according to this chapter shall be approved and transmitted to
   8-15  treasurers or depositories of school districts in the same manner
   8-16  that warrants for state payments are transmitted.  The total amount
   8-17  of the warrants issued under this section may not exceed the total
   8-18  amount appropriated for education excellence <foundation school>
   8-19  program purposes for that fiscal year.
   8-20        (d)  If for any year the state's share of the education
   8-21  excellence program exceeds the total amount appropriated for that
   8-22  year <(e)  The commissioner shall recompute the amount to which the
   8-23  district is entitled under Subsection (c) if a school district's
   8-24  tax rate is less than the limit authorized under this subsection.
   8-25  The amount to which a district is entitled under this section may
   8-26  not exceed the amount to which the district would be entitled at
   8-27  the district's tax rate for the final year of the preceding
    9-1  biennium, or a different tax rate provided by appropriation.  The
    9-2  commissioner shall recompute the amount to which a district is
    9-3  entitled to the extent necessary under this section.  The
    9-4  commissioner shall approve warrants to the school in the amount
    9-5  that results from the new computation.  An amount equal to the
    9-6  difference between the initial allocation and the amount of the
    9-7  warrants shall be transferred to a special account in the
    9-8  foundation school fund known as the reserve account.>
    9-9        <(f)  Amounts transferred to the reserve account under
   9-10  Subsection (e) shall be used in the succeeding fiscal year to
   9-11  finance increases in allocations to school districts under
   9-12  Subsection (i).  If the amount in the reserve account is less than
   9-13  the amount of the increases under Subsection (i) for the second
   9-14  year of a state fiscal biennium, the commissioner shall certify the
   9-15  amount of the difference to the foundation school fund budget
   9-16  committee not later than January 1 of the second year of the state
   9-17  fiscal biennium.  The committee shall propose to the legislature
   9-18  that the certified amount be transferred to the foundation school
   9-19  fund from the economic stabilization fund and appropriated for the
   9-20  purpose of increases in allocations under Subsection (h).>
   9-21        <(g)  If a school district demonstrates to the satisfaction
   9-22  of the commissioner that the estimate of the district's tax rate,
   9-23  student enrollment, or taxable value of property used in
   9-24  determining the amount of state funds to which the district is
   9-25  entitled are so inaccurate as to result in undue financial hardship
   9-26  to the district, the commissioner may adjust funding to that
   9-27  district in that school year to the extent that funds are available
   10-1  for that year, including funds in the reserve account.  Funds in
   10-2  the reserve account may not be used under this subsection until any
   10-3  reserve funds have been used for purposes of Subsection (f).>
   10-4        <(h)  If the legislature fails during the regular session to
   10-5  enact the transfer and appropriation proposed under Subsection (f)
   10-6  and there are not funds available under Subsection (j)>, the
   10-7  commissioner shall reduce the total amount of state funds allocated
   10-8  to each district by an amount determined by a method under which
   10-9  the application of the same number of cents of increase in tax rate
  10-10  in all districts applied to the taxable value of property of each
  10-11  district, as determined under Section 11.86, results in a total
  10-12  levy equal to the total reduction.  <The following fiscal year, a
  10-13  district's entitlement under this section is increased by an amount
  10-14  equal to the reduction made under this subsection.>
  10-15        <(i)  Not later than March 1 each year, the commissioner
  10-16  shall determine the actual amount of state funds to which each
  10-17  school district is entitled under the allocation formulas in this
  10-18  chapter for the current school year and shall compare that amount
  10-19  with the amount of the warrants issued to each district for that
  10-20  year.  If the amount of the warrants differs from the amount to
  10-21  which a district is entitled because of variations in the
  10-22  district's tax rate, student enrollment, or taxable value of
  10-23  property, the commissioner shall adjust the district's entitlement
  10-24  for the next fiscal year accordingly.>
  10-25        <(j)  The legislature may appropriate funds necessary for
  10-26  increases under Subsection (i) from funds that the comptroller, at
  10-27  any time during the fiscal year, finds are available.>
   11-1        (e) <(k)>  The commissioner shall compute for each school
   11-2  district the total amount by which the district's allocation of
   11-3  state funds is <increased or> reduced under Subsection (d) <(i)>
   11-4  and shall certify that amount to the district.
   11-5        <(l)  In this section, the number of weighted students in
   11-6  average daily attendance is calculated in the manner provided by
   11-7  Section 16.302.>
   11-8        SECTION 11.  Section 16.256, Education Code, is amended by
   11-9  amending the heading and Subsections (a)-(d) to read as follows:
  11-10        Sec. 16.256.  EDUCATION EQUALIZATION EXCELLENCE <FOUNDATION
  11-11  SCHOOL> FUND BUDGET COMMITTEE.  (a)  The education equalization
  11-12  excellence <foundation school> fund budget committee is composed of
  11-13  the governor, the lieutenant governor, <and> the comptroller, the
  11-14  attorney general, and the chairman of the State Board of Education.
  11-15        (b)  On or before July <December> 1 before each regular
  11-16  session of the legislature, the budget committee shall determine
  11-17  and certify to the comptroller an amount of money to be placed in
  11-18  the education equalization excellence <foundation school> fund for
  11-19  the succeeding biennium for the purpose of financing the education
  11-20  excellence program <Foundation School Program> as described in this
  11-21  code.
  11-22        (c)  Before the legislative session begins, the <The> budget
  11-23  committee may<, during the biennium,> change the estimate of money
  11-24  necessary to finance the education excellence program <Foundation
  11-25  School Program>.
  11-26        (d)  At the beginning of each fiscal year, the comptroller
  11-27  shall deposit to the credit of the education equalization
   12-1  excellence fund, from the first money coming into the state
   12-2  treasury that is not otherwise dedicated by the constitution or
   12-3  encumbered by a prior appropriation, the amount certified by the
   12-4  budget committee under Subsection (b).  Funds transferred under
   12-5  this subsection are reserved, subject to appropriation, for the
   12-6  purpose of financing the education excellence program <The
   12-7  foundation school fund budget committee shall adopt rules for the
   12-8  calculation for each year of a biennium of the qualified funding
   12-9  elements necessary to achieve the state funding policy under
  12-10  Section 16.001 of this code not later than the 1994-1995 school
  12-11  year and for each year thereafter.  In the calculation of these
  12-12  funding elements, the committee shall consider the report of the
  12-13  Legislative Budget Board prescribed under Section 16.008 of this
  12-14  code>.
  12-15        SECTION 12.  Section 16.258(b), Education Code, is amended to
  12-16  read as follows:
  12-17        (b)  If the district would have received a greater amount
  12-18  from the education equalization excellence <foundation school> fund
  12-19  for the applicable school year using the adjusted value, the
  12-20  commissioner shall add the difference to subsequent distributions
  12-21  to the district from the <foundation school> fund.  <An adjustment
  12-22  does not affect the local fund assignment of any other district.>
  12-23        SECTION 13.  Section 16.259(c), Education Code, is amended to
  12-24  read as follows:
  12-25        (c)  Any amounts recovered under this section shall be
  12-26  deposited in the education equalization excellence <foundation
  12-27  school> fund.
   13-1        SECTION 14.  Section 16.260, Education Code, is amended by
   13-2  amending the heading and Subsections (a)-(d) to read as follows:
   13-3        Sec. 16.260.  Education Equalization Excellence <Foundation
   13-4  School> Fund Transfers.  (a)  In this section:
   13-5              (1)  "Category 1 school district" means a school
   13-6  district having a wealth of less than one-half of the statewide
   13-7  average wealth.
   13-8              (2)  "Category 2 school district" means a school
   13-9  district having a wealth of at least one-half of the statewide
  13-10  average wealth <per pupil> but not more than the statewide average
  13-11  wealth.
  13-12              (3)  "Category 3 school district" means a school
  13-13  district having a wealth of more than the statewide average wealth.
  13-14              (4)  "Wealth" means the taxable property values
  13-15  determined <reported by the comptroller to the commissioner of
  13-16  education> under Section 11.86 <16.252> of this code divided by the
  13-17  number of students in average daily attendance.
  13-18        (b)  Payments from the education equalization excellence
  13-19  <foundation school> fund to each category 1 school district shall
  13-20  be made as follows:
  13-21              (1)  21 percent of the yearly entitlement of the
  13-22  district shall be paid in two equal installments to be made on or
  13-23  before the 25th day of September and October of a fiscal year;
  13-24              (2)  57 percent of the yearly entitlement of the
  13-25  district shall be paid in six equal installments to be made on or
  13-26  before the 25th day of November, December, January, February,
  13-27  March, and July; and
   14-1              (3)  22 percent of the yearly entitlement of the
   14-2  district shall be paid in two equal installments to be made on or
   14-3  before the 25th day of April and May.
   14-4        (c)  Payments from the education equalization excellence
   14-5  <foundation school> fund to each category 2 school district shall
   14-6  be made as follows:
   14-7              (1)  21 percent of the yearly entitlement of the
   14-8  district shall be paid in two equal installments to be made on or
   14-9  before the 25th day of September and October of a fiscal year;
  14-10              (2)  38 percent of the yearly entitlement of the
  14-11  district shall be paid in four equal installments to be made on or
  14-12  before the 25th day of November, December, March, and July;
  14-13              (3)  seven percent of the yearly entitlement of the
  14-14  district shall be paid in two equal installments to be made on or
  14-15  before the 25th day of January and February;
  14-16              (4)  22 percent of the yearly entitlement of the
  14-17  district shall be paid in two equal installments to be made on or
  14-18  before the 25th day of April and May; and
  14-19              (5)  12 percent of the yearly entitlement of the
  14-20  district shall be paid in two equal installments to be made on or
  14-21  before the 25th day of June and August.
  14-22        (d)  Payments from the education equalization excellence
  14-23  <foundation school> fund to each category 3 school district shall
  14-24  be made as follows:
  14-25              (1)  21 percent of the yearly entitlement of the
  14-26  district shall be paid in two equal installments to be made on or
  14-27  before the 25th day of September and October of a fiscal year;
   15-1              (2)  57 percent of the yearly entitlement of the
   15-2  district shall be paid in six equal installments to be made on or
   15-3  before the 25th day of November, December, March, June, July, and
   15-4  August; and
   15-5              (3)  22 percent of the yearly entitlement of the
   15-6  district shall be paid in two equal installments to be made on or
   15-7  before the 25th day of April and May.
   15-8        SECTION 15.  Section 4.02, Education Code, is amended by
   15-9  amending the heading and Subsections (a)-(c) and (e) to read as
  15-10  follows:
  15-11        Sec. 4.02.  Interference with Operation of Education
  15-12  Excellence <Foundation School> Program.  (a)  Any person who shall
  15-13  confiscate, misappropriate, or convert money appropriated to the
  15-14  education equalization excellence fund <Foundation School Fund> to
  15-15  carry out the purposes of that program as set out in Chapter 16 of
  15-16  this code after such money is received by the school district or
  15-17  board of county school trustees in accordance with the terms of
  15-18  Chapter 16, shall be guilty of a felony and upon conviction shall
  15-19  be punished by confinement in the state penitentiary for not less
  15-20  than one year nor more than five years.
  15-21        (b)  Any person who shall knowingly make any false statement,
  15-22  or shall falsify or permit to be falsified, any record, form,
  15-23  report, or budget required under the provisions of Chapter 16 of
  15-24  this code, or the rules of the state officials charged with the
  15-25  enforcement of the education excellence program <Foundation School
  15-26  Program>, in any attempt to defraud the state or its school system
  15-27  as a result of such act, shall be guilty of a felony and upon
   16-1  conviction shall be punished by confinement in the state
   16-2  penitentiary for not less than one year nor more than five years.
   16-3  Such proceedings shall be instituted by the proper district or
   16-4  county attorney in accordance with Section 41.009, Government Code
   16-5  <Article 339, Revised Civil Statutes, 1925>, or any other law
   16-6  appertaining thereto.
   16-7        (c)  Should any change or error in the records, forms,
   16-8  reports, or budgets result in any school district receiving from
   16-9  the education equalization excellence fund <Foundation School Fund>
  16-10  more or less than it would have been entitled to receive had said
  16-11  records been correct, the commissioner of education shall correct
  16-12  such error, and so far as practicable shall adjust the payment in
  16-13  such a manner that the amount to which such district was correctly
  16-14  eligible shall be paid.
  16-15        (e)  If any person shall knowingly submit incorrect
  16-16  information to the Central Education Agency in any report required
  16-17  by Chapter 16 of this code or by the rules of the agency or by the
  16-18  commissioner of education for the honest administration of the
  16-19  education excellence program <Foundation School Program>, such
  16-20  offenses shall constitute a felony, and any person upon conviction
  16-21  shall be punished by confinement in the state penitentiary for not
  16-22  less than two nor more than five years.
  16-23        SECTION 16.  Section 11.031, Education Code, is amended to
  16-24  read as follows:
  16-25        Sec. 11.031.  Allocations of Certain Revenue to Texas School
  16-26  for the Deaf and Texas School for the Blind and Visually Impaired.
  16-27  The commissioner of education, with the assistance of the
   17-1  comptroller of public accounts, shall determine the amount that the
   17-2  Texas School for the Blind and Visually Impaired and the Texas
   17-3  School for the Deaf would have received from the available school
   17-4  fund if H.B. No. 72, Acts of the 68th Legislature, 2nd Called
   17-5  Session, 1984, had not transferred statutorily dedicated taxes from
   17-6  the available school fund to the foundation school fund.  That
   17-7  amount, minus any amount the schools do receive from the available
   17-8  school fund, shall be set apart as a separate account in the
   17-9  education equalization excellence <foundation school> fund and
  17-10  appropriated to those schools for educational purposes.
  17-11        SECTION 17.  Sections 11.10(r) and (s), Education Code, are
  17-12  amended to read as follows:
  17-13        (r)  Except for certain transportation costs, costs of
  17-14  operation of the regional day school programs for the deaf shall be
  17-15  borne by the state and paid from the education equalization
  17-16  excellence fund <Foundation School Program Fund>.  Such costs shall
  17-17  be considered and included by the education equalization excellence
  17-18  fund budget committee <Foundation School Fund Budget Committee> in
  17-19  estimating the needs for purposes of the education excellence
  17-20  program <Foundation School Program> and the regional day school
  17-21  programs for the deaf.  However, funds allocated to countywide
  17-22  schools shall remain so allocated except in those regions in which
  17-23  the countywide program has been made a part of the appropriate
  17-24  region, as aforesaid.  While the principal cost of educating deaf
  17-25  children shall be borne by the state, independent school districts
  17-26  and all institutions of higher learning in the state are hereby
  17-27  authorized and encouraged to make available real or personal
   18-1  property or services in cooperation with the regional day school
   18-2  programs for the deaf for any activities related to education and
   18-3  betterment of education of deaf children including but not limited
   18-4  to research and personnel training and development.  The school
   18-5  district in which a regional day school is located shall bear the
   18-6  costs of transporting students in the program who live within the
   18-7  district <and is entitled to have those students counted in its
   18-8  allotment of transportation funds from the state>.  The regional
   18-9  day school program shall bear the costs of transporting children
  18-10  who live outside the district to the regional day school.  It is
  18-11  the intent of the legislature in enacting this subsection that the
  18-12  use of all of the educational resources of this state be maximized
  18-13  to carry out the intent and objectives of this Act.
  18-14        (s)  Operating costs for the program in each regional day
  18-15  school program for the deaf shall be determined and paid on the
  18-16  following basis:
  18-17              (1)  An estimated allocation of $2,700 for each student
  18-18  enrolled in the program of the regional day school program for the
  18-19  deaf in any current year.
  18-20              (2)  Teachers, principals, supervisors, counselors,
  18-21  para-professional and supporting personnel shall be employed in
  18-22  such numbers as the Central Education Agency finds to be necessary
  18-23  to establish and operate the regional day school programs for the
  18-24  deaf, and such numbers shall not be less than student-professional
  18-25  ratios known to be requisite for success in education of deaf
  18-26  children.  Salaries of all personnel employed in the regional day
  18-27  school programs for the deaf shall be determined in accordance with
   19-1  policies established by the State Board of Education.
   19-2              <(3)  Local districts may receive allocations for
   19-3  transportation of students participating in the regional day school
   19-4  programs determined in the same manner as allocations for the
   19-5  transportation of other special education students.>
   19-6        SECTION 18.  Section 11.102, Education Code, is amended to
   19-7  read as follows:
   19-8        Sec. 11.102.  Supplemental Allowances for Exceptional
   19-9  Expenses of Educating Students With Visual Impairments.  From the
  19-10  education equalization excellence fund <Foundation School Fund>
  19-11  there shall be made available a special supplemental allowance for
  19-12  each blind student or for each student with a serious visual
  19-13  disability and another medically diagnosed disability of a
  19-14  significantly limiting nature, who is receiving special education
  19-15  services through any approved program whatsoever.  The amount of
  19-16  the special supplemental allowance for each blind student or for
  19-17  each student with multiple disabilities shall be equivalent to the
  19-18  special allocation for deaf students enrolled in regional day
  19-19  school programs, as authorized by Paragraph (1), Subsection (s),
  19-20  Section 11.10 of this code.  The supplemental allowances may be
  19-21  expended only for special services uniquely required by the nature
  19-22  of the student's disabilities and may not be used in lieu of
  19-23  educational funds otherwise available under this code and through
  19-24  state or local appropriations.
  19-25        SECTION 19.  Section 11.201(b), Education Code, is amended to
  19-26  read as follows:
  19-27        (b)  The cost to the state shall be paid from the education
   20-1  equalization excellence fund <Foundation School Fund>, and this
   20-2  cost shall be considered by the education equalization excellence
   20-3  fund budget committee <Foundation School Fund Budget Committee> in
   20-4  estimating the funds needed for education excellence program
   20-5  <Foundation School Program> purposes.
   20-6        SECTION 20.  Section 11.202(e), Education Code, is amended to
   20-7  read as follows:
   20-8        (e)  The costs of the program shall be paid from the
   20-9  education equalization excellence <foundation school> fund.
  20-10        SECTION 21.  Sections 11.29(a), (c), and (e), Education Code,
  20-11  are amended to read as follows:
  20-12        (a)  The commissioner of education shall adopt annually a
  20-13  budget for operating the education excellence program <Foundation
  20-14  School Program>, the Central Education Agency, and other programs
  20-15  for which the State Board of Education has responsibility.  The
  20-16  budget shall be in accordance with the amounts appropriated by the
  20-17  general appropriations act and shall provide funds for the
  20-18  administration and operation of the Central Education Agency and
  20-19  any other necessary expense.  Before adopting the budget, the
  20-20  commissioner shall:
  20-21              (1)  submit the budget to the State Board of Education
  20-22  and the Legislative Budget Board for review and comment; and
  20-23              (2)  after receiving the comments of those boards,
  20-24  present the budget to the governor and the Legislative Budget
  20-25  Board.
  20-26        (c)  Expense items budgeted which are not eligible for
  20-27  payment from federal or special funds shall be paid from the
   21-1  education equalization excellence <foundation school program> fund.
   21-2        (e)  The budget cost of operating the Central Education
   21-3  Agency which is paid from the education equalization excellence
   21-4  <foundation school program> fund shall be included in the estimated
   21-5  cost of the education excellence program <Foundation School Program
   21-6  which is computed by the State Board of Education in March of each
   21-7  year for the determination of the local fund assignment to be
   21-8  charged to each school district>.
   21-9        SECTION 22.  Section 11.32(f), Education Code, is amended to
  21-10  read as follows:
  21-11        (f)  Basic costs for the provision of regional education
  21-12  services to school districts and coordination of educational
  21-13  planning in the region and for administrative costs necessary to
  21-14  support these services shall be paid from the education
  21-15  equalization excellence fund <Foundation School Fund>.  Each
  21-16  Regional Education Service Center shall receive an annual allotment
  21-17  of $200,000, with the remainder of any <the> funds appropriated for
  21-18  Regional Education Service Centers <available under the provisions
  21-19  of this subsection> to be allocated to the Regional Education
  21-20  Service Centers on the basis of the average daily attendance within
  21-21  the area of operation for each Regional Education Service Center as
  21-22  determined for the <next> preceding school year.  <The allotment
  21-23  amounts here authorized to be granted by the State Board of
  21-24  Education shall not exceed in any year a sum equal to .45 percent
  21-25  multiplied by the following specified elements of cost contained in
  21-26  the Foundation School Program for the current school year:
  21-27  salaries, maintenance and operation, vocational operating costs,
   22-1  transportation-regular, transportation-special education,
   22-2  transportation-vocational education, agency administration, other
   22-3  special education programs, vocational contract services, bilingual
   22-4  education, preschool non-English speaking, preschool deaf,
   22-5  compensatory education, driver education, and minimum aid.>
   22-6        SECTION 23.  Section 11.33(a)(9), Education Code, is amended
   22-7  to read as follows:
   22-8              (9)  The state's share of the cost in the regional
   22-9  media centers program shall be paid from the education equalization
  22-10  excellence fund <Foundation School Fund>, and this cost will be
  22-11  considered by the education equalization excellence fund budget
  22-12  committee <Foundation Program Committee> in estimating the funds
  22-13  needed for education excellence <foundation> program purposes.
  22-14  Nothing in this subsection shall be construed to prohibit a center
  22-15  from receiving and utilizing matching funds in any amount for which
  22-16  it may be eligible from federal sources.
  22-17        SECTION 24.  Section 11.33(b)(4), Education Code, is amended
  22-18  to read as follows:
  22-19              (4)  The state's share of the cost of this program
  22-20  authorized by this subsection shall be paid from the education
  22-21  equalization excellence fund <Foundation School Fund>, and this
  22-22  cost shall be considered by the education equalization excellence
  22-23  fund budget committee <Foundation School Fund Budget Committee> in
  22-24  estimating the funds needed for education excellence program
  22-25  <Foundation School Program> purposes.
  22-26        SECTION 25.  Section 11.86(a), Education Code, is amended to
  22-27  read as follows:
   23-1        (a)  The comptroller shall conduct an annual study using
   23-2  comparable sales and generally accepted auditing and sampling
   23-3  techniques to determine the total value of all taxable property in
   23-4  each school district.  The study shall determine the taxable value
   23-5  of all property and of each category of property within the
   23-6  district and the productivity value of all land that qualifies for
   23-7  appraisal on the basis of its productive capacity and for which the
   23-8  owner has applied for and received a productivity appraisal.  <The
   23-9  comptroller shall make appropriate adjustments in the study to
  23-10  account for actions taken under Chapter 36.>  In conducting the
  23-11  study, the comptroller shall review the appraisal standards,
  23-12  procedures, and methodology used by each appraisal district to
  23-13  determine the taxable value of property in each school district.
  23-14  The review must test the validity of the taxable values assigned to
  23-15  each category of property by the appraisal district:
  23-16              (1)  using, if appropriate, samples selected through
  23-17  generally accepted sampling techniques; and
  23-18              (2)  according to generally accepted standard
  23-19  valuation, statistical compilation, and analysis techniques.  If
  23-20  the comptroller finds in the annual study that generally accepted
  23-21  appraisal standards and practices were used by the appraisal
  23-22  district in valuing a particular category of property, and that the
  23-23  taxable values assigned to each category of property by the
  23-24  appraisal district are valid, the appraisal roll value of that
  23-25  category of property is presumed to represent taxable value.  In
  23-26  the absence of such a presumption, the comptroller shall estimate
  23-27  the taxable value of that category of property using generally
   24-1  accepted standard valuation, statistical compilation, and analysis
   24-2  techniques.  For the purposes of this section, "taxable value"
   24-3  means market value less:
   24-4              (1)  the total dollar amount of any exemptions of part
   24-5  but not all of the value of taxable property required by the
   24-6  constitution or a statute that a district lawfully granted in the
   24-7  year that is the subject of the study;
   24-8              (2)  the total dollar amount of any abatements granted
   24-9  before May 31, 1993, within a reinvestment zone under agreements
  24-10  authorized by the Property Redevelopment and Tax Abatement Act
  24-11  (Chapter 312, Tax Code);
  24-12              (3)  the total dollar amount of any captured appraised
  24-13  value of property that is located in a reinvestment zone and that
  24-14  is eligible for tax increment financing under the Tax Increment
  24-15  Financing Act (Chapter 311, Tax Code);
  24-16              (4)  the total dollar amount of any exemptions granted
  24-17  under Section 11.251, Tax Code;
  24-18              (5)  the difference between the market value and the
  24-19  productivity value of land that qualifies for appraisal on the
  24-20  basis of its productive capacity, except that the productivity
  24-21  value may not exceed the fair market value of the land;
  24-22              (6)  the portion of the appraised value of residence
  24-23  homesteads of the elderly on which school district taxes are not
  24-24  imposed in the year that is the subject of the study, calculated as
  24-25  if the residence homesteads were appraised at the full value
  24-26  required by law;
  24-27              (7)  a portion of the market value of property not
   25-1  otherwise fully taxable by the district at market value because of
   25-2  action required by statute or the Texas Constitution that, if the
   25-3  tax rate adopted by the district is applied to it, produces an
   25-4  amount equal to the difference between the tax that the district
   25-5  would have imposed on the property if the property were fully
   25-6  taxable at market value and the tax that the district is actually
   25-7  authorized to impose on the property; and
   25-8              (8)  the market value of all tangible personal
   25-9  property, other than manufactured homes, owned by a family or
  25-10  individual and not held or used for the production of income.
  25-11        SECTION 26.  Section 13.117(g), Education Code, is amended to
  25-12  read as follows:
  25-13        (g)  The commissioner of education, if funds are available
  25-14  either through the education excellence program <Foundation School
  25-15  Program> or through various regional service center grants or
  25-16  funds, may forward funds to the local participating districts in
  25-17  the pilot programs to assist in local funding of these programs.
  25-18  In addition, local school districts are encouraged to seek private
  25-19  funding, including foundation support to pursue the goals of this
  25-20  subchapter.
  25-21        SECTION 27.  Section 15.06(f), Education Code, is amended to
  25-22  read as follows:
  25-23        (f)  The comptroller of public accounts shall not issue any
  25-24  warrant from the education equalization excellence <foundation
  25-25  school> fund to or for the benefit of any district which has been
  25-26  for as long as two years in default in the payment of principal or
  25-27  interest on any security owned by the permanent school fund unless
   26-1  and until the State Board of Education certifies that the district
   26-2  has satisfactorily complied with the appropriate provisions of this
   26-3  section, in which event the comptroller shall resume making
   26-4  payments to or for the benefit of the district, including the
   26-5  making of pretermitted payments.
   26-6        SECTION 28.  Sections 20.481, 21.062, 21.063, 21.161, and
   26-7  21.169, Education Code, are amended to read as follows:
   26-8        Sec. 20.481.  Use of County Available Fund Apportionment for
   26-9  Vocational and Technical Schools.  Where any public school district
  26-10  or accumulation of districts of this state operates a school
  26-11  designated as an area vocational school for vocational and
  26-12  technical school purposes and/or which participates in such a
  26-13  designated area vocational school program, its annual county
  26-14  available school fund apportionment, if any, shall be employed in
  26-15  the operation of such school and/or in financing facilities
  26-16  therefor notwithstanding any laws to the contrary; provided
  26-17  further, that any such school district(s) shall not be held
  26-18  accountable for or charged with county available school funds in
  26-19  determination of eligibility for education excellence <minimum
  26-20  foundation school> program funds.
  26-21        Sec. 21.062.  Transfer of State Funds.  Upon the filing and
  26-22  certification of the transfer of any such child in the manner
  26-23  timely and in the form prescribed by regulations of the State Board
  26-24  of Education, the state per capita apportionment shall transfer
  26-25  with the child; and for purposes of computing state funds
  26-26  <allotments> to districts eligible under Chapter 16 <the Foundation
  26-27  School Program Act>, the attendance of the child prior to the date
   27-1  of transfer shall be counted by the transfer sending district and
   27-2  the attendance of the child after the date of transfer shall be
   27-3  counted by the transfer receiving district.
   27-4        Sec. 21.063.  Tuition Fee For Transfer Students.  The
   27-5  receiving district may charge a tuition fee to the extent that the
   27-6  district's actual expenditure per student in average daily
   27-7  attendance, determinable by its board of trustees, exceeds the sum
   27-8  the district benefits from state aid sources as provided in Section
   27-9  21.062 of this code <and county education funds distributed under
  27-10  Subchapter J, Chapter 16, of this code>.  However, unless a tuition
  27-11  fee is prescribed and set out in transfer agreement prior to its
  27-12  execution by the parties, no increase in tuition charge shall be
  27-13  made for the year of that transfer that exceeds the tuition charge,
  27-14  if any, of the preceding school year.
  27-15        Sec. 21.161.  General Rule.  Except as specifically
  27-16  authorized by this subchapter all motor vehicles used for
  27-17  transporting school children (including buses, bus chassis, and bus
  27-18  bodies, tires and tubes, but excluding passenger cars), purchased
  27-19  by or for any school district participating in the education
  27-20  excellence program <Foundation School Program>, shall be purchased
  27-21  by and through the General Services Commission <State Board of
  27-22  Control>.
  27-23        Sec. 21.169.  Compliance.  Compliance with the purchase and
  27-24  sale provisions of this subchapter shall be a condition precedent
  27-25  to participation in the education equalization excellence fund
  27-26  <Foundation School Fund>.  Any school district failing or refusing
  27-27  to comply shall be ineligible to share in the education
   28-1  equalization excellence fund <Foundation School Fund> for one year
   28-2  from the date of such failure or refusal or violation of the terms
   28-3  hereof.
   28-4        SECTION 29.  Section 21.173(a), Education Code, is amended to
   28-5  read as follows:
   28-6        (a)  Except as otherwise provided by this section, a school
   28-7  district that receives state funding under Chapter 16 <Subsection
   28-8  (h) of Section 16.156> of this code may not require or allow a
   28-9  child to stand on a school bus that is in motion.
  28-10        SECTION 30.  Section 21.176, Education Code, is amended to
  28-11  read as follows:
  28-12        Sec. 21.176.  Approved School Bus Routes.  School buses shall
  28-13  be operated to and from school on approved school bus routes and no
  28-14  variations shall be made therefrom.  The penalty for varying from
  28-15  authorized routes and for unauthorized use of buses shall be the
  28-16  withholding of education excellence program <transportation> funds
  28-17  from the offending county or school district.  In the event the
  28-18  violation is committed by a district which receives no education
  28-19  excellence program <Foundation School Program> funds, the penalty
  28-20  provisions of Section 4.02 of this code shall be applied.
  28-21        SECTION 31.  Section 21.177(d), Education Code, is amended to
  28-22  read as follows:
  28-23        (d)  In approving a transportation system for a district or
  28-24  county, consideration shall be given to providing transportation
  28-25  for only those pupils who reside in hazardous areas or live two or
  28-26  more miles from the school they attend except handicapped pupils.
  28-27  No consideration shall be given to providing transportation for
   29-1  pupils transferred from one district to another when their grades
   29-2  are taught in their home district unless transferred as provided by
   29-3  law and transportation has been approved as provided by law.  A
   29-4  district may provide transportation to pupils to after-school child
   29-5  care facilities or to pupils who live within two miles of the
   29-6  school they attend, and may charge a reasonable fee for such
   29-7  transportation<, provided that such transportation shall not be
   29-8  eligible for funding pursuant to Section 16.156 of this code>.
   29-9        SECTION 32.  Section 21.181, Education Code, is amended to
  29-10  read as follows:
  29-11        Sec. 21.181.  Contact With Transportation Company or System.
  29-12  (a)  As an alternative to maintaining and operating a complete
  29-13  public school transportation system under this subchapter, a county
  29-14  or local district school board may contract with a public or
  29-15  commercial transportation company or system for all or any part of
  29-16  its public school transportation if the board is able to obtain an
  29-17  economically advantageous contract, provided that the commercial
  29-18  transportation company or system:
  29-19              (1)  requires its school bus drivers to be certified by
  29-20  the Central Education Agency;
  29-21              (2)  uses only those school buses in transporting
  29-22  public school students that satisfy safety requirements imposed by
  29-23  law on school buses operated by public school transportation
  29-24  systems; and
  29-25              (3)  agrees to meet the alternative fuels requirements
  29-26  of Section 21.174 for those buses dedicated to the contract;
  29-27  provided, however, the company or system may claim all exceptions
   30-1  available to county and local district school boards under Section
   30-2  21.174.
   30-3        (b)  A contract is economically advantageous if the cost of
   30-4  the service contracted for is equal to or less than the total cost
   30-5  to the school district for providing its own complete bus service.
   30-6  <The total cost to the school district is the state transportation
   30-7  cost allotment plus the supplementary funds necessarily provided by
   30-8  the local school district to provide complete transportation
   30-9  services.  In determining if a contract is economically
  30-10  advantageous, taxes paid by the commercial transportation company
  30-11  or system on gasoline, diesel fuel, or liquefied petroleum gas may
  30-12  not be considered.>
  30-13        (c)  <This section in no way prohibits the local school board
  30-14  from supplementing the state transportation cost allotment with
  30-15  local funds necessary to provide complete transportation services.>
  30-16        <(d)>  The State Board of Education shall adopt rules for the
  30-17  administration of this section.
  30-18        (d) <(e)>  Contracts for alternative public school
  30-19  transportation may include provisions for transporting students to
  30-20  and from approved school activities.
  30-21        <(f)  Upon approval of the contract by the State Board of
  30-22  Education, the portion of the annual transportation allotment which
  30-23  is to be used to finance the contract for alternative
  30-24  transportation services shall be included in the annual
  30-25  transportation cost allotment for the respective county or
  30-26  district.>
  30-27        SECTION 33.  Section 21.458(f), Education Code, is amended to
   31-1  read as follows:
   31-2        (f)  The legislature may appropriate funds from the education
   31-3  excellence <foundation school> program for support of a program
   31-4  under Subsection (a) of this section.
   31-5        SECTION 34.  Section 21.461(e), Education Code, is amended to
   31-6  read as follows:
   31-7        (e)  If a school district fails to or refuses to comply after
   31-8  proper notification, the agency shall apply sanctions, which may
   31-9  include removal of accreditation, loss of education excellence
  31-10  <foundation school> funds, or both.
  31-11        SECTION 35.  Section 21.506(b), Education Code, is amended to
  31-12  read as follows:
  31-13        (b)  Except as provided by Subsection (c) of this section,
  31-14  contracts for residential placements when approved may be paid for
  31-15  from a combination of federal, state, and local funds.  The local
  31-16  share of the total contract cost per pupil is that portion of the
  31-17  local tax effort (total dollars generated by debt service and
  31-18  maintenance taxes) which exceeds the amount generated by the
  31-19  minimum tax rate prescribed by Section 16.252(a) <district's local
  31-20  fund assignment under Section 16.252>, divided by the average daily
  31-21  attendance in the district.  If the contract involves a private
  31-22  facility, the state share of the total contract cost is that which
  31-23  remains after subtracting the local share.  If the contract
  31-24  involves a public facility, the state share is that which remains
  31-25  after subtracting the local share from that portion of the contract
  31-26  which involves the costs of instructional and related services.
  31-27        SECTION 36.  Section 21.507(d), Education Code, is amended to
   32-1  read as follows:
   32-2        (d)  Each school district and state institution shall provide
   32-3  to the commissioner of education the necessary information to
   32-4  determine the district's share under this section.  The information
   32-5  must be reported to the commissioner on or before a date set by
   32-6  rule of the State Board of Education.  After determining the amount
   32-7  of a district's share for all students for which the district is
   32-8  responsible, the commissioner shall deduct that amount from the
   32-9  payments of education excellence <foundation school> funds payable
  32-10  to the district.  Each deduction shall be in the same percentage of
  32-11  the total amount of the district's share as the percentage of the
  32-12  total education equalization excellence <foundation school> fund
  32-13  entitlement being paid to the district at the time of the
  32-14  deduction, except that the amount of any deduction may be modified
  32-15  to make necessary adjustments or to correct errors.  The
  32-16  commissioner shall provide for remitting the amount deducted to the
  32-17  appropriate school at the same time at which the remaining funds
  32-18  are distributed to the school district.
  32-19        SECTION 37.  Section 21.939(d), Education Code, is amended to
  32-20  read as follows:
  32-21        (d)  If a civil penalty is imposed against a school district
  32-22  under this section, the commissioner of education shall reduce the
  32-23  amount allocated to the district from the education excellence
  32-24  <foundation school> fund in an amount equal to the compensation
  32-25  paid by the district to the person employed in violation of this
  32-26  section.
  32-27        SECTION 38.  Section 22.08(i), Education Code, is amended to
   33-1  read as follows:
   33-2        (i)  The trustees of a common or common consolidated school
   33-3  district shall supply all information required of them by the
   33-4  Central Education Agency for the proper operation of the education
   33-5  excellence <foundation school> program within the district or for
   33-6  carrying out the objectives of the Central Education Agency.
   33-7        SECTION 39.  Section 23.998, Education Code, is amended to
   33-8  read as follows:
   33-9        Sec. 23.998.  Cost.  The cost of incentive aid payments
  33-10  hereby authorized shall be paid from the education equalization
  33-11  excellence fund <Foundation School Fund>.  Such costs shall be
  33-12  considered and included by the education equalization excellence
  33-13  fund budget committee <Foundation School Fund Budget Committee> in
  33-14  estimating the funds needed for purposes of the education
  33-15  excellence program <Foundation School Program and such incentive
  33-16  aid payments>.
  33-17        SECTION 40.  Sections 26.65(a) and (b), Education Code, are
  33-18  amended to read as follows:
  33-19        (a)  The commissioner of education shall develop and the
  33-20  State Board of Education shall adopt a formula for the allocation
  33-21  of state funds to a rehabilitation district on a basis similar to
  33-22  that provided for independent school districts, except that <no
  33-23  local fund assignment shall be charged to> a rehabilitation
  33-24  district is not required to provide local funding in the manner
  33-25  required of a school district under Section 16.252.
  33-26        (b)  State funds for the support of a rehabilitation district
  33-27  shall be paid from the education equalization excellence
   34-1  <foundation school> fund and shall be considered by the education
   34-2  equalization excellence fund budget committee <Foundation School
   34-3  Fund Budget Committee> in estimating the funds needed for education
   34-4  excellence program <Foundation School Program> purposes.
   34-5        SECTION 41.  Section 28.10(c), Education Code, is amended to
   34-6  read as follows:
   34-7        (c)  Any pupil under 21 years of age on September 1 and who
   34-8  has not completed the 12th grade shall be eligible to be counted in
   34-9  average daily attendance (ADA) for education excellence program
  34-10  <Foundation School Program> purposes by the designated area school
  34-11  district in accordance with policies of the Central Education
  34-12  Agency.  However, where such a pupil attends school in his home
  34-13  district a part of a day and attends part of a day in vocational
  34-14  class(es) offered only in a designated area vocational school
  34-15  district, his ADA shall be counted for the entire day in the home
  34-16  district; his state per capita, if any, to remain with the home
  34-17  district.  Further, such a pupil shall be eligible to be counted by
  34-18  the designated area vocational school district for purposes of
  34-19  vocational teacher unit allotments pursuant to the policies and
  34-20  formulas adopted by the State Board of Education.
  34-21        SECTION 42.  Section 29.04, Education Code, is amended to
  34-22  read as follows:
  34-23        Sec. 29.04.  Costs to be Borne by State.  The total cost of
  34-24  operating the schools authorized by this chapter shall be borne
  34-25  entirely by the state and shall be paid from the education
  34-26  equalization excellence fund <Foundation School Program Fund>.
  34-27  Such costs shall be considered annually by the education
   35-1  equalization excellence fund budget committee <Foundation School
   35-2  Fund Budget Committee> and included in estimating the funds needed
   35-3  for purposes of the education excellence program <Foundation School
   35-4  Program>.  No part of the operating costs herein provided for shall
   35-5  be charged to any of the school districts of this state.
   35-6        SECTION 43.  Sections 30.83(b) and (c), Education Code, are
   35-7  amended to read as follows:
   35-8        (b)  Personnel authorized under the education excellence
   35-9  program <Foundation School Program> employed in the state
  35-10  facilities pursuant to this section shall receive as a minimum
  35-11  salary the monthly salary rate specified in Chapter 16 <of the
  35-12  Texas Education Code, as amended>; provided, however, such
  35-13  personnel may be paid, from funds appropriated to the respective
  35-14  state facilities for delinquent or dependent and neglected children
  35-15  or the mentally retarded, salary rates in excess of the minimum
  35-16  amounts specified in Chapter 16 <of the Texas Education Code, as
  35-17  amended>, but such salary rates shall never exceed the rates of pay
  35-18  for like positions in the public schools of the adjacent school
  35-19  district or districts.
  35-20        (c)  The commissioner of education, with the assistance of
  35-21  the comptroller of public accounts, shall determine the amount that
  35-22  the schools governed by this section would have received from the
  35-23  available school fund if H.B. No. 72, Acts of the 68th Legislature,
  35-24  2nd Called Session, 1984, had not transferred statutorily dedicated
  35-25  taxes from the available school fund to the foundation school fund.
  35-26  That amount, minus any amount the schools do receive from the
  35-27  available school fund, shall be set apart as a separate account in
   36-1  the education equalization excellence <foundation school> fund and
   36-2  appropriated to those schools for educational purposes.
   36-3        SECTION 44.  Section 35.024(c), Education Code, is amended to
   36-4  read as follows:
   36-5        (c)  The Central Education Agency shall develop and
   36-6  distribute study guides to assist parents in providing assistance
   36-7  during the period that school is recessed for summer to students
   36-8  who do not perform satisfactorily on one or more parts of an
   36-9  assessment instrument administered under this subchapter.  <The
  36-10  commissioner of education shall retain a portion of the total
  36-11  amount of funds allotted under Section 16.152(a) that the
  36-12  commissioner considers appropriate to finance the development and
  36-13  distribution of the study guides and shall reduce each district's
  36-14  allotment proportionately.>
  36-15        SECTION 45.  Sections 74.066(a) and (b), Education Code, are
  36-16  amended to read as follows:
  36-17        (a)  To provide for the continuance of educational programs
  36-18  for persons who are inpatients and outpatients at The University of
  36-19  Texas Medical Branch at Galveston and for students in the Moody
  36-20  State School for Cerebral Palsied Children, the commissioner of
  36-21  education shall develop and the State Board of Education shall
  36-22  adopt a formula for the allocation of state special education funds
  36-23  on a basis similar to that provided for independent school
  36-24  districts, except that <no local fund assignment shall be charged
  36-25  to> the schools are not required to provide local funding in the
  36-26  manner required of a school district under Section 16.252.
  36-27        (b)  State funds for the support of the special school and
   37-1  the Moody State School shall be paid from the education
   37-2  equalization excellence <foundation school> fund and shall be
   37-3  considered by the education equalization excellence fund budget
   37-4  committee <Foundation School Fund Budget Committee> in estimating
   37-5  the funds needed for education excellence program <Foundation
   37-6  School Program> purposes.
   37-7        SECTION 46.  Section 105.95(e), Education Code, is amended to
   37-8  read as follows:
   37-9        (e)  The academy is not subject to the provisions of this
  37-10  code<,> or to the rules of the Central Education Agency<,>
  37-11  regulating public schools, except that:
  37-12              (1)  professional employees of the academy are entitled
  37-13  to the limited liability of an employee under Section 21.905 or
  37-14  21.912 <or 21.914>  of this code;
  37-15              (2)  a student's attendance at the academy satisfies
  37-16  compulsory school attendance requirements; and
  37-17              (3)  for each student enrolled, the academy is entitled
  37-18  to state funds <allotments from the foundation school program>
  37-19  under Chapter 16 of this code as if the academy were a school
  37-20  district<, except> that imposes an ad valorem tax at the minimum
  37-21  rate prescribed by Section 16.252(a) <the academy has a local share
  37-22  applied that is equivalent to the local share assignment of the
  37-23  Denton Independent School District>.
  37-24        SECTION 47.  Section 317.005(f), Government Code, is amended
  37-25  to read as follows:
  37-26        (f)  The governor or board may adopt an order under this
  37-27  section withholding or transferring any portion of the total amount
   38-1  appropriated to finance the education excellence <foundation
   38-2  school> program for a fiscal year.  The governor or board may not
   38-3  adopt such an order if it would result in an allocation of money to
   38-4  the education excellence <between particular programs or statutory
   38-5  allotments under the foundation school> program contrary to the
   38-6  statutory proration formula provided by Section 16.254(d) <(h)>,
   38-7  Education Code.  The governor or board may transfer an amount to
   38-8  the total amount appropriated to finance the education excellence
   38-9  <foundation school> program for a fiscal year <and may increase the
  38-10  basic allotment.  The governor or board may adjust allocations of
  38-11  amounts between particular programs or statutory allotments under
  38-12  the foundation school program> only for the purpose of conforming
  38-13  the allocations to actual pupil enrollments or attendance.
  38-14        SECTION 48.  Sections 403.093(d) and (h), Government Code,
  38-15  are amended to read as follows:
  38-16        (d)  The comptroller shall transfer from the general revenue
  38-17  fund to the education equalization excellence <foundation school>
  38-18  fund an amount of money necessary to fund the education excellence
  38-19  <foundation school> program as provided by Chapter 16, Education
  38-20  Code.  The comptroller shall make the transfers in installments as
  38-21  necessary to comply with Section 16.260, Education Code.  An
  38-22  installment must be made not earlier than two days before the date
  38-23  an installment to school districts is required by Section 16.260,
  38-24  Education Code, and must not exceed the amount necessary for that
  38-25  payment.
  38-26        (h)  Notwithstanding any other provision of this section, the
  38-27  comptroller may not transfer the revenue from occupation taxes that
   39-1  the comptroller would transfer in August 1995 to the education
   39-2  equalization excellence <foundation school> fund before September
   39-3  1, 1995.  This subsection expires September 15, 1995.
   39-4        SECTION 49.  Section 466.355(b), Government Code, is amended
   39-5  to conform to Section 1, Chapter 25, and Section 27, Chapter 284,
   39-6  Acts of the 73rd Legislature, Regular Session, 1993, and is amended
   39-7  to read as follows:
   39-8        (b)  Money in the state lottery account may be used only for
   39-9  the following purposes and shall be distributed as follows:
  39-10              (1)  the payment of prizes to the holders of winning
  39-11  tickets;
  39-12              (2)  the payment of costs incurred in the operation and
  39-13  administration of the lottery, including any fees received by a
  39-14  lottery operator, provided that the costs incurred in a fiscal
  39-15  biennium may not exceed an amount equal to 15 percent of the gross
  39-16  revenue accruing from the sale of tickets in that biennium;
  39-17              (3)  the establishment of a pooled bond fund, lottery
  39-18  prize reserve fund, unclaimed prize fund, and prize payment account
  39-19  <transfer of amounts to the state lottery stabilization fund as
  39-20  provided by Section 466.356>; and
  39-21              (4)  the balance, after creation of a reserve
  39-22  sufficient to pay the amounts needed or estimated to be needed
  39-23  under <provided by> Subdivisions (1) through (3) <and (2)>, to be
  39-24  transferred to the education equalization excellence <unobligated
  39-25  portion of the general revenue> fund, on or before the 15th day of
  39-26  each month.
  39-27        SECTION 50.  Section 825.405(b), Government Code, is amended
   40-1  to read as follows:
   40-2        (b)  For purposes of this section, the statutory minimum
   40-3  salary is the salary provided by Sections 16.056 and 16.058,
   40-4  Education Code<, multiplied by the cost of education adjustment
   40-5  applicable under Section 16.102, Education Code, to the district in
   40-6  which the member is employed>.
   40-7        SECTION 51.  Section 6.02(b), Tax Code, is amended to read as
   40-8  follows:
   40-9        (b)  A taxing unit that has boundaries extending into two or
  40-10  more counties may choose to participate in only one of the
  40-11  appraisal districts.  In that event, the boundaries of the district
  40-12  chosen extend outside the county to the extent of the unit's
  40-13  boundaries.  To be effective, the choice must be approved by
  40-14  resolution of the board of directors of the district chosen.  <The
  40-15  choice of a school district to participate in a single appraisal
  40-16  district does not apply to property annexed to the school district
  40-17  under Subchapter C or G, Chapter 36, Education Code, unless:>
  40-18              <(1)  the school district taxes property other than
  40-19  property annexed to the district under Subchapter C or G, Chapter
  40-20  36, Education Code, in the same county as the annexed property; or>
  40-21              <(2)  the annexed property is contiguous to property in
  40-22  the school district other than property annexed to the district
  40-23  under Subchapter C or G, Chapter 36, Education Code.>
  40-24        SECTION 52.  Sections 21.01 and 21.02, Tax Code, are amended
  40-25  to read as follows:
  40-26        Sec. 21.01.  Real Property.  Real property is taxable by a
  40-27  taxing unit if located in the unit on January 1<, except as
   41-1  provided by Chapter 36, Education Code>.
   41-2        Sec. 21.02.  Tangible Personal Property Generally.
   41-3  <(a)>  Except as provided by <Subsection (b) and> Sections 21.021,
   41-4  21.04, and 21.05, tangible personal property is taxable by a taxing
   41-5  unit if:
   41-6              (1)  it is located in the unit on January 1 for more
   41-7  than a temporary period;
   41-8              (2)  it normally is located in the unit, even though it
   41-9  is outside the unit on January 1, if it is outside the unit only
  41-10  temporarily;
  41-11              (3)  it normally is returned to the unit between uses
  41-12  elsewhere and is not located in any one place for more than a
  41-13  temporary period; or
  41-14              (4)  the owner resides (for property not used for
  41-15  business purposes) or maintains his principal place of business in
  41-16  this state (for property used for business purposes) in the unit
  41-17  and the property is taxable in this state but does not have a
  41-18  taxable situs pursuant to Subdivisions (1) through (3) of this
  41-19  section.
  41-20        <(b)  Tangible personal property having taxable situs at the
  41-21  same location as real property detached from a school district and
  41-22  annexed by another school district under Chapter 36, Education
  41-23  Code, is taxable in the tax year in which the detachment and
  41-24  annexation occurs by the same school district by which the real
  41-25  property is taxable in that tax year under Chapter 36, Education
  41-26  Code.  For purposes of this subsection and Chapter 36, Education
  41-27  Code, tangible personal property has taxable situs at the same
   42-1  location as real property detached and annexed under Chapter 36,
   42-2  Education Code, if the detachment and annexation of the real
   42-3  property, had it occurred before January 1 of the tax year, would
   42-4  have changed the taxable situs of the tangible personal property
   42-5  determined as provided by Subsection (a) from the school district
   42-6  from which the real property was detached to the school district to
   42-7  which the real property was annexed.>
   42-8        <(c)  Tangible personal property has taxable situs in a
   42-9  school district that is the result of a consolidation under Chapter
  42-10  36, Education Code, in the year in which the consolidation occurs
  42-11  if the property would have had taxable situs in the consolidated
  42-12  district in that year had the consolidation occurred before January
  42-13  1 of that year.>
  42-14        SECTION 53.  Sections 26.08(d), (e), and (g), Tax Code, are
  42-15  amended to read as follows:
  42-16        (d)  For purposes of this section, except as provided by
  42-17  Subsection (e), the school district rollback tax rate of a school
  42-18  district is the sum of:
  42-19              (1)  the tax rate that, applied to the current total
  42-20  value for the district, would impose taxes in an amount that, when
  42-21  added to state funds to be distributed to the district under
  42-22  Chapters 15 and 16, Education Code, for the school year beginning
  42-23  in the current tax year, would provide the same amount of state
  42-24  funds and local maintenance and operations taxes per student in
  42-25  <weighted> average daily attendance for that school year that was
  42-26  available to the district in the preceding year;
  42-27              (2)  the rate of $0.06; and
   43-1              (3)  the district's current debt rate.
   43-2        (e)  In the first year in which a school district that is the
   43-3  product of the consolidation of two or more whole school districts
   43-4  adopts a tax, the school district rollback tax rate for the
   43-5  consolidated district is the sum of:
   43-6              (1)  the tax rate that, applied to the current total
   43-7  value for the district, would impose taxes in an amount that, when
   43-8  added to state funds to be distributed to the district under
   43-9  Chapters 15 and 16, Education Code, for the school year beginning
  43-10  in the current tax year, would provide the same amount of state
  43-11  funds and local maintenance and operations taxes per student in
  43-12  <weighted> average daily attendance for that school year that was
  43-13  available to the component district in the preceding year for which
  43-14  that amount was greater than for any other component district;
  43-15              (2)  the rate of $0.06; and
  43-16              (3)  the consolidated district's current debt rate.
  43-17        (g)  For purposes of <In> this section, average daily
  43-18  attendance is computed as provided by Section 16.006 <"weighted
  43-19  students in average daily attendance" has the meaning assigned by
  43-20  Section 16.302>, Education Code.
  43-21        SECTION 54.  Section 3.03, State Purchasing and General
  43-22  Services Act (Article 601b, Vernon's Texas Civil Statutes), is
  43-23  amended to read as follows:
  43-24        Sec. 3.03.  Purchase of Motor Vehicles for School Districts.
  43-25  The commission shall purchase all motor vehicles used for
  43-26  transporting school children, including buses, bus chassis, and bus
  43-27  bodies, tires, and tubes, for school districts participating in the
   44-1  education excellence program <Foundation School Program> as
   44-2  provided by Subchapter F, Chapter 21, <Texas> Education Code.  All
   44-3  purchases must comply with the alternative fuels requirements
   44-4  specified by Subchapter F, Chapter 21, <Texas> Education Code.
   44-5        SECTION 55.  (a)  The following provisions of the Education
   44-6  Code are repealed:
   44-7              (1)  Sections 11.86(h), 11.2092, 13.117(e), 16.002,
   44-8  16.008, 16.2541, 16.256(e) and (f), 19.027(f) and (g), 20.09,
   44-9  21.112(m), 21.172(b), 21.182(f), 21.513, 21.792, and 35.031;
  44-10              (2)  Section 16.007(c), as amended by Chapter 520, Acts
  44-11  of the 73rd Legislature, Regular Session, 1993;
  44-12              (3)  Subchapter D, Chapter 14;
  44-13              (4)  Subchapters C, D, and H, Chapter 16; and
  44-14              (5)  Chapter 36.
  44-15        (b)  Section 322.008(b), Government Code, is repealed.
  44-16        (c)  Section 466.356, Government Code, is repealed to conform
  44-17  to Section 2, Chapter 25, Acts of the 73rd Legislature, Regular
  44-18  Session, 1993.
  44-19        (d)  The following sections of the Tax Code are repealed:
  44-20              (1)  6.02(g) and 6.03(m); and
  44-21              (2)  25.25(h), as added by Chapter 347, Acts of the
  44-22  73rd Legislature, Regular Session, 1993.
  44-23        SECTION 56.  The investment capital fund created under
  44-24  Section 11.2092, Education Code, is abolished, and the comptroller
  44-25  shall transfer the balance in that fund on the effective date of
  44-26  this Act to the education equalization excellence fund created
  44-27  under Section 16.253, Education Code, as added by this Act.
   45-1        SECTION 57.  This Act applies beginning with the 1995-1996
   45-2  school year.
   45-3        SECTION 58.  The importance of this legislation and the
   45-4  crowded condition of the calendars in both houses create an
   45-5  emergency and an imperative public necessity that the
   45-6  constitutional rule requiring bills to be read on three several
   45-7  days in each house be suspended, and this rule is hereby suspended,
   45-8  and that this Act take effect and be in force from and after its
   45-9  passage, and it is so enacted.