SRC-JJJ S.B. 540 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 540
76R4625 ESH-DBy: Shapiro
Education
4/6/1999
As Filed


DIGEST 

Currently,  Texas law permits school districts to generate local tax
revenues for local enrichment without the requirement of revenue
equalization.  However, recapture continues to overreach into local
enrichment revenues.  S.B. 540 would establish provisions regarding the
purchase of attendance credits under the foundation school program. 

PURPOSE

As proposed, S.B. 540 establishes provisions regarding the purchase of
attendance credits under the foundation school program. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Chapter 41D, Education Code, by amending Sections 41.091
and 41.093 and by adding Section 41.0911, as follows: 

Sec. 41.091.  DEFINITION; COST OF ACCREDITED EDUCATION.  Defines
"accredited education."  Establishes that the annual cost of an accredited
education is $3,900 for each student in weighted average daily attendance. 

Sec. 41.0911.  AGREEMENT.  Establishes that a school district is eligible
to purchase attendance credits under this subchapter only if the district
has an effective maintenance and operations tax rate equal to or greater
than that necessary, when applied to a tax base equal to the equalized
wealth level, to provide the cost of an accredited education for one
student. Makes a conforming change. 
 
Sec. 41.093.  COST.  Establishes that the cost of each credit is an amount
equal to the cost of an accredited education.  Deletes text regarding the
method for calculating the cost of each credit, and information relating to
maintenance and operations tax exclusions.   

SECTION 2.  Provides that this Act applies beginning with the 1999-2000
school year. 

SECTION 3.  Emergency clause.
            Effective date: upon passage.