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
  
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*  No significant fiscal implication to the State is anticipated.        *
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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