LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 76th Regular Session May 3, 1999 TO: Honorable Paul Sadler, Chair, House Committee on Public Education FROM: John Keel, Director, Legislative Budget Board IN RE: HB2117 by Nixon, Joe (relating to the authority of a school district to permit certain person to perform teaching services or to provide teacher for the district in lieu of paying ad valorem taxes owed to the district), Committee Report 1st House, as substituted ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** It is likely, however, that certain modifications will need to be made in the standard accounting requirements for school districts in order to properly account for and report the tax credits granted under this program. In addition, minor modifications to data collection standards for the PEIMS system would be expected. These changes would seem to fit within the scope of annual/biennial maintenance, and should not require additional staffing. Local Government Impact Those school districts choosing to participate would likely incur costs associated with processing applications, properly recording individuals in the program, verifying qualifications, coordinating information with the tax collector for school district taxes, and monitoring and processing contracts. Source Agencies: 701 Texas Education Agency - Administration LBB Staff: JK, CT, RN