BILL ANALYSIS

 

 

Senate Research Center

C.S.S.B. 22

 

By: Shapiro

 

Finance

 

4/25/2011

 

Committee Report (Substituted)

 

 

 

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

C.S.S.B. 22 amends current law relating to public school finance and prekindergarten programs.

 

RULEMAKING AUTHORITY

 

Rulemaking authority previously granted to the commissioner of education (commissioner) is rescinded in SECTION 3 (Section 21.402, Education Code) and SECTION 27 (Section 42.261, Education Code) of this bill.

 

Rulemaking authority is expressly granted to the commissioner in SECTION 4 (Section 29.1532, Education Code) and SECTION 5 (Section 29.154, Education Code) of this bill.

 

Rulemaking authority previously granted to the commissioner is modified in SECTION 15 (Section 42.2516, Education Code) of this bill.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1.  Amends Section 12.106, Education Code, effective September 1, 2011, by amending Subsection (a) and adding Subsection (a-3), as follows:

 

(a)  Entitles a charter holder to receive for the open-enrollment charter school funding under Chapter 42 (Foundation School Program) equal to the greater of:

 

(1)  the percentage specified by Section 42.2516(i) multiplied by the amount of funding per student in weighted average daily attendance (WADA), excluding enrichment funding under Sections 42.302(a-1)(2) (relating to certain amounts guaranteed for a school district) and (3) (relating to certain amounts guaranteed for a school district), as they existed on January 1, 2009, that would have been received for the school year during the 2009-2010 school year under Chapter 42 as it existed on January 1, 2009, and an additional amount of the percentage specified by Section 42.2516(i) multiplied by $120 for each student in WADA; or

 

(2)  the amount of funding per student in WADA, excluding enrichment funding under Section 42.302(a) (relating to the specified amount each school district is guaranteed per weighted student in state and local funds), to which the charter holder would be entitled for the school under Chapter 42 if the school were a school district without a tier one local share for purposes of Section 42.253 (Distribution of Foundation School Fund) and without any local revenue for purposes of Section 42.2516 (Additional State Aid for Tax Reduction).

 

(a-3)  Requires the commissioner of education (commissioner), in determining funding for an open-enrollment charter school under Subsection (a), to apply the regular program adjustment factor provided under Section 42.101 to calculate the regular program allotment to which a charter school is entitled.

 

SECTION 2.  Amends Section 12.106(a), Education Code, effective September 1, 2016, to entitle a charter holder to receive for the open-enrollment charter school funding under Chapter 42 equal to the amount of funding per student in WADA, excluding enrichment funding under Section 42.302(a), to which the charter holder would be entitled for the school under Chapter 42 if the school were a school district without a tier one local share for purposes of Section 42.253, rather than to the greater of the amount of funding per student in WADA, excluding enrichment funding under Sections 42.302(a-1)(2) and (3), as they existed on January 1, 2009, that would have been received for the school during the 2009-2010 school year under Chapter 42 as it existed on January 1, 2009, and an additional amount of $120 for each student in WADA, or the amount of funding per student in WADA, excluding enrichment funding under Section 42.302(a), to which the charter holder would be entitled for the school under Chapter 42 if the school were a school district without a tier one local share for purposes of Section 42.253 and without any local revenue for purposes of Section 42.2516. 

 

SECTION 3.  Amends Section 21.402, Education Code, by amending Subsection (a) and adding Subsection (i), as follows:

 

(a)  Requires a school district, except as provided by Subsection (d) (relating to salary levels for certain employees that must be equal to the salary the employee received for the 2010-2011 school year) or (f) (relating to certain employees who received a career ladder supplement in 1993), rather than by Subsection (d), (e) (relating to the minimum monthly salary levels), or (f), to pay each classroom teacher, full-time librarian, full-time counselor certified under Subchapter B (Certification of Educators), or full-time school nurse not less than a certain minimum monthly salary, based on the employee's level of experience, rather than a minimum monthly salary, based on the employee's level of experience, in addition to other factors, as determined by commissioner rule, determined by a certain formula.  Sets forth the required minimum monthly salary per years of experience.

 

(i)  Requires the commissioner, not later than January 1, 2013, to review the minimum salary schedule and submit to the governor, the lieutenant governor, the speaker of the house of representatives, and the presiding officer of each legislative standing committee with primary jurisdiction over primary and secondary education a written report that recommends the method to be used to determine the schedule.  Provides that this subsection expires September 1, 2013.

 

SECTION 4.  Amends Section 29.1532, Education Code, by amending Subsection (a) and adding Subsections (d) and (e), as follows:

 

(a)  Requires that a school district's prekindergarten program be designed to develop skills necessary for success in the regular public school curriculum, including language, mathematics, social, and school readiness skills that are aligned with the Texas Prekindergarten Guidelines approved by the commissioner.  Authorizes the commissioner to waive participation in the certification system for a school district whose prekindergarten program otherwise demonstrates effectiveness in preparing students for kindergarten. 

 

(d)  Requires that a school district's prekindergarten program demonstrate effectiveness in preparing children for kindergarten according to a school readiness certification system established by the commissioner.

 

(e)  Authorizes the commissioner to adopt rules as necessary to implement this section.

 

SECTION 5.  Amends Section 29.154, Education Code, as follows:

 

Sec.  29.154.  EVALUATION OF PREKINDERGARTEN PROGRAMS.  (a)  Creates this subsection from existing text.  Requires the commissioner, rather than requires the commissioner of education in consultation with the commissioner of human services, to:

 

(1) monitor and evaluate prekindergarten programs as to their developmental appropriateness and the development of school readiness, as aligned with the Texas Prekindergarten Guidelines approved by the commissioner and a school readiness certification system established by the commissioner;

 

(2)  evaluate the potential for coordination on a statewide basis of prekindergarten programs with government-funded early childhood care and education programs such as child care administered under Chapter 44 (Administration of Federal and State Day-Care Programs), Human Resources Code, and federal Head Start programs; and

 

(3)  in cooperation with school districts and other program administrators, integrate programs, staff, and program sites for prekindergarten, child-care, and federal Head Start programs to the greatest extent possible. 

 

Deletes existing text requiring that that evaluation use recommendations contained in the report to the 71st Legislature required by Chapter 717 (H.B. 500), Acts of the 70th Legislature, Regular Session, 1987.  Deletes existing text requiring the commissioner of education and the commissioner of human services, for the purpose of providing cost-effective care for children during the full workday with developmentally appropriate curriculum, to investigate the use of existing child-care program sites as prekindergarten sites.  Makes nonsubstantive changes.

 

(b)  Requires the commissioner or an entity acting under a contract with the commissioner to provide technical assistance to implement proven school readiness components to a school district operating a prekindergarten program under this subchapter that is not certified by the commissioner following two consecutive review cycles.  Provides that the commissioner is not required to provide assistance to a school district under this subsection if funding is not available.

 

(c)  Authorizes the commissioner to adopt rules as necessary to implement this section.

 

SECTION 6.  Amends Section 41.002(a), Education Code, to prohibit a school district from having a wealth per student that exceeds certain amounts, including the wealth per student that generates the amount of maintenance and operations (M&O) tax revenue per weighted student available to a district with M&O tax revenue per cent of tax effort equal to the maximum amount provided per cent under Section 42.101(a), rather than Section 42.101 (Basic Allotment), for the district's M&O tax effort equal to or less than the rate equal to the product of the state compression percentage, as determined under Section 42.2516, multiplied by the M&O tax rate adopted by the district for the 2005 tax year.

 

SECTION 7.  Amends Section 42.003, Education Code, by amending Subsection (b) and adding Subsection (b-1), as follows:

 

(b)  Entitles a student to whom Subsection (a) does not apply to the benefits of the Foundation School Program if the student is enrolled in a prekindergarten class under Section 29.153 (Free Prekindergarten for Certain Children) that participates in a school readiness certification system established by the commissioner or that has received a waiver from participation under Section 29.1532(d).

 

(b-1) Authorizes the commissioner, for the 2011-2012 and 2012-2013 school years, to withhold an amount of the total funds appropriated for allotments for students described by Subsection (b) to pay the costs of the school districts' participation in the school readiness certification system.  Provides that this subsection expires September 1, 2013.

 

SECTION 8.  Amends the heading to Section 42.101, Education Code, to read as follows:

 

Sec.  42.101.  BASIC AND REGULAR PROGRAM ALLOTMENTS.

 

SECTION 9.  Amends Section 42.101, Education Code, effective September 1, 2011, by amending Subsections (a) and (b) and adding Subsections (c) and (c-1), as follows:

 

(a)  Provides that the basic allotment is an amount equal to the lesser of $4,765, or the amount that results from the following formula:

 

A = $4,765 X (DCR/MCR)

 

where:

 

"A" is the resulting amount for a district, rather than is the allotment to which a district is entitled;

 

"DCR" is the district's compressed tax rate, which is the product of the state compression percentage, as determined under Section 42.2516 (Additional State Aid for Tax Reduction), multiplied by the M&O tax rate adopted by the district for the 2005 tax year; and

 

"MCR" is the state maximum compressed tax rate, which is the product of the state compression percentage, as determined under Section 42.2516, multiplied by $1.50.

 

Deletes existing text entitling a district, for each student in average daily attendance (ADA), not including the time students spend each day in special education programs in an instructional arrangement other than mainstream or career and technology education programs, for which an additional allotment is made under Subchapter C (Special Allotments), to an allotment equal to  the lesser of $4,765, or the amount that results from a certain formula, where "A" is the allotment to which a district is entitled.

 

(b)  Authorizes a greater amount for any school year for the basic allotment under Subsection (a) to be provided by appropriation.

 

(c)  Entitles a school district to a regular program allotment equal to the amount that results from the following formula:

 

RPA = ADA X AA X RPAF

 

where:

 

"RPA" is the regular program allotment to which the district is entitled;

 

"ADA" is the number of students in ADA in a district, not including the time students spend each day in special education programs in an instructional arrangement other than mainstream or career and technology education programs, for which an additional allotment is made under Subchapter C;

 

"AA" is the district's adjusted basic allotment, as determined under Section 42.102 (Cost of Education Adjustment) and, if applicable, as further adjusted under Section 42.103 (Small and Mid-Sized District Adjustment); and

 

"RPAF" is the regular program adjustment factor, which is 1.00 or a different amount established by appropriation.

 

(c-1)  Provides that, notwithstanding Subsection (c), the regular program adjustment factor ("RPAF") is 0.98 for the 2011-2012 and 2012-2013 school years.  Provides that this subsection expires September 1, 2013.

 

SECTION 10.  Amends Section 42.101(a), Education Code, effective September 1, 2015, as follows:

 

(a)  Provides that the basic allotment is an amount equal to the lesser of $4,900 or the amount that results from the following formula:

 

A = $4,900 X (DCR/MCR), rather than A = $4,765 X (DCR/MCR)

 

where:

 

"A" is the resulting amount for a district, rather than is the allotment to which a district is entitled;

 

"DCR" is the district's compressed tax rate, which is the product of the state compression percentage, as determined under Section 42.2516 (Additional State Aid for Tax Reduction), multiplied by the M&O tax rate adopted by the district for the 2005 tax year; and

 

"MCR" is the state maximum compressed tax rate, which is the product of the state compression percentage, as determined under Section 42.2516, multiplied by $1.50.

 

Deletes existing text entitling a district, for each student in ADA, not including the time students spend each day in special education programs in an instructional arrangement other than mainstream or career and technology education programs, for which an additional allotment is made under Subchapter C, to an allotment equal to the lesser of $4,765 or the amount that results from a certain formula, where "A" is the allotment to which a district is entitled.

 

SECTION 11. Amends Section 42.101(a), Education Code, effective September 1, 2016, as follows:

 

(a)  Provides that the basic allotment is an amount equal to the lesser of $5,000 or the amount that results from the following formula:

 

A = $5,000 X (DCR/MCR), rather than A = $4,765 X (DCR/MCR)

 

where:

 

"A" is the resulting amount for a district, rather than is the allotment to which a district is entitled;

 

"DCR" is the district's compressed tax rate, which is the product of the state compression percentage, as determined under Section 42.2516 (Additional State Aid for Tax Reduction), multiplied by the M&O tax rate adopted by the district for the 2005 tax year; and

 

"MCR" is the state maximum compressed tax rate, which is the product of the state compression percentage, as determined under Section 42.2516, multiplied by $1.50.

 

Deletes existing text entitling a district, for each student in ADA, not including the time students spend each day in special education programs in an instructional arrangement other than mainstream or career and technology education programs, for which an additional allotment is made under Subchapter C, to an allotment equal to the lesser of $4,765 or the amount that results from a certain formula, where "A" is the allotment to which a district is entitled.

 

SECTION 12.  Amends Section 42.105, Education Code, as follows:

 

Sec.  42.105.  SPARSITY ADJUSTMENT.  Requires a school district that has fewer than 130 students in ADA, notwithstanding Sections 42.101, 42.102, and 42.103, to be provided a regular program allotment, rather than an adjusted basic allotment, on the basis of 130 students in ADA if it offers a kindergarten through grade 12 program and has preceding or current year's ADA of at least 90 students or is 30 miles or more by bus route from the nearest high school district.  Requires a district offering a kindergarten through grade 8 program whose preceding or current year's ADA was at least 50 students or which is 30 miles or more by bus route from the nearest high school district to be provided a regular program allotment, rather than an adjusted basic allotment, on the basis of 75 students in ADA.  Requires that an ADA of 60 students be the basis of providing the regular program allotment, rather than the adjusted basic allotment, if a district offers a kindergarten through grade 6 program and has preceding or current year's ADA of at least 40 students or is 30 miles or more by bus route from the nearest high school district.

 

SECTION 13.  Amends Section 42.251(a), Education Code, to make a conforming change.

 

SECTION 14.  Amends Subchapter E, Chapter 42, Education Code, by adding Section 42.2514, as follows:

 

Sec.  42.2514.  ADDITIONAL STATE AID FOR TAX INCREMENT FINANCING PAYMENTS.  Entitles a school district, for each school year, including a school district that is otherwise ineligible for state aid under this chapter, to state aid in an amount equal to the amount the district is required to pay into the tax increment fund for a reinvestment zone under Section 311.013(n), Tax Code.

 

SECTION 15.  Amends Section 42.2516, Education Code, effective September 1, 2011, by amending Subsections (b), (d), and (f-2) and adding Subsections (b-2) and (i), as follows:

 

(b)  Entitles a school district that imposes an M&O tax at a rate at least equal to the product of the state compression percentage multiplied by the M&O tax rate adopted by the district for the 2005 tax year, notwithstanding any other provision of this title, to at least the amount of state revenue necessary to provide the district with the sum of:

 

(1)  the percentage specified by Subsection (i) of the amount, as calculated under Subsection (e) (relating to determining the total amount of state and local revenue to which a district is entitled), of state and local revenue per student, rather than as calculated under Subsection (e), the amount of state and local revenue per student, in WADA for M&O that the district would have received during the 2009-2010 school year under Chapter 41 (Equalized Wealth Level) and this chapter, as those chapters existed on January 1, 2009, at an M&O tax rate equal to the product of the state compression percentage for that year multiplied by the M&O tax rate adopted by the district for the 2005 tax year;

 

(2)  the percentage specified by Subsection (i) of an amount equal to the product of $120 multiplied by the number of students in WADA in the district; and

 

(3)  any amount to which the district is entitled under Section 42.106.  Deletes existing text of Subdivision (3) relating to an amount equal to the amount to district is required to pay into the tax increment fund for a reinvestment zone under Section 311.013(n), Tax Code, in the current tax year.  Deletes the existing Subdivision (4) designation.

 

(b-2)  Requires the commissioner, if a school district adopts an M&O tax rate that is below the rate equal to the product of the state compression percentage multiplied by the M&O tax rate adopted by the district for the 2005 tax year, to reduce the district's entitlement under this section in proportion to the amount by which the adopted rate is less than the rate equal to the product of the state compression percentage multiplied by the rate adopted by the district for the 2005 tax year.

 

(d)  Requires the commissioner, in determining the amount to which a district is entitled under Subsection (b)(1), to:

 

(1)  include the percentage specified by Subsection (i) of any amounts received by the district during the 2008-2009 school year under Rider 86, page III-23, Chapter 1428 (H.B. 1), Acts of the 80th Legislature, Regular Session, 2007 (the General Appropriations Act); and

 

(2)  for a school district that paid tuition under Section 25.039 (Contracts and Tuition for Education Outside District) during the 2008-2009 school year, reduce the amount to which the district is entitled by the amount of tuition paid during that school year.

 

(f-2)  Requires that the rules adopted by the commissioner under Subsection (f-1) (relating to adjusting the amount of a school district's local revenue) require certain actions, including an increase or reduction in the amount of state revenue to which a school district is entitled under Subsection (b)(1), rather than Subsection (b), that is substantially equivalent to any change in total state revenue or the cost of purchasing attendance credits that would apply to the district if this section did not exist.

 

(i)  Provides that the percentage to be applied for purposes of Subsections (b)(1) and (2) and Subsection (d)(1) is 93.50 percent for the 2011-2012 school year and 92.35 percent for each subsequent school year.  Authorizes a different percentage for any school year to be established by appropriation.

 

SECTION 16.  Amends the heading to Section 42.2516, Education Code, effective September 1, 16, to read as follows:

 

Sec. 42.2516.  STATE COMPRESSION PERCENTAGE.

 

SECTION 17.  Amends Section 42.2516(a), Education Code, effective September 1, 2016, as follows:

 

(a) Redefines, in this title, rather than section, "state compression percentage."  Requires the commissioner, if the state compression percentage is not established by appropriation for a school year, to determine the state compression percentage for each school year based on the percentage by which a district is able to reduce the district's M&O tax rate for that year, as compared to the district's adopted M&O tax rate for the 2005 tax year, as a result of state funds appropriated for that year, rather than for distribution under this section for that year,  from the property tax relief fund established under Section 403.109 (Property Tax Relief Fund), Government Code, or from another funding source available for school district property tax relief.

 

SECTION 18.  Amends Section 42.25161(a), Education Code, effective September 1, 2011, to require the commissioner to provide South Texas Independent School District with the amount of state aid necessary to ensure that the district receives an amount of state and local revenue per student in WADA that is at least the percentage specified by Section 42.2516(i) of $120 greater than the amount the district would have received per student in WADA during the 2009-2010 school year under this chapter, as it existed on January 1, 2009, at an M&O tax rate equal to the product of the state compression percentage multiplied by the M&O tax rate adopted by the district for the 2005 tax year, provided that the district imposes an M&O tax at that rate.

 

SECTION 19.  Amends Section 42.253(h), Education Code, effective September 1, 2011, as follows:

 

(h)  Requires the commissioner, if the legislature fails during the regular session to enact the proposed transfer and appropriation and there are not funds available under Subsection (j) (relating to appropriating certain funds for certain purposes at any time during the fiscal year), to adjust the total amounts due to each school district under this chapter and the total amounts necessary for each school district to comply with the requirements of Chapter 41, rather than to reduce the total amount of state funds allocated to each district, by an amount determined by applying to each district, including a district receiving funds under Section 42.2516, the same percentage adjustment necessary so that the total amount of the reduction to all districts results in an amount equal to the total reduction, rather than by an amount determined by a method under which the application of the same number of cents of increase in tax rate in all districts applied to the taxable value of property of each district, as determined under Subchapter M (Study of School District Property Values), Chapter 403, Government Code, results in a total levy equal to the total reduction. Provides that the following fiscal year:

 

(1)  a district's entitlement under this section is increased by an amount equal to the adjustment, rather than the reduction, made under this subsection; and

 

(2)  the amount necessary for a district to comply with the requirements of Chapter 41 is reduced by an amount equal to the adjustment made under this subsection.

 

SECTION 20.  Amends Section 42.253(h), Education Code, effective September 1, 2016, as follows:

 

(h) Requires the commissioner, if the legislature fails during the regular session to enact the proposed transfer and appropriation and there are not funds available under Subsection (j) (authorizing the legislature to appropriate funds necessary for certain increases from funds that the comptroller, at any time during the fiscal year, finds are available), to adjust the total amounts due to each school district under this chapter and the total amounts necessary for each school district to comply with the requirements of Chapter 41 by an amount determined by applying to each district the same percentage adjustment so that the total amount of the adjustment to all districts results in an amount equal to the total adjustment necessary, rather than requiring the commissioner to reduce the total amount of state funds allocated to each district by an amount determined by a method under which the application of the same number of cents of increase in tax rate in all districts applied to the taxable value of property of each district, as determined under Subchapter M, Chapter 403, Government Code, results in a total levy equal to the total reduction.  Provides that the following fiscal year:

 

(1) a district's entitlement under this section is increased by an amount equal to the adjustment, rather than reduction, made under this subsection; and

 

(2)  the amount necessary for a district to comply with the requirements of Chapter 41 is reduced by an amount equal to the adjustment made under this subsection.

 

SECTION 21.  Amends Section 42.260(b), Education Code, to delete existing text requiring the commissioner, for each year, to certify to each school district or participating charter school the amount of additional state aid to which the district or school is entitled under Section 42.2513 (Additional State Aid for Staff Salary Increases). 

 

SECTION 22.  Amends Section 44.004, Education Code, by adding Subsection (g-1), to provide that if the rate calculated under Section 44.004(c)(5)(A)(ii)(b) (relating to certain calculations that are used to pay the district's debt) decreases after the publication of the notice required by this section, the president of the board of trustees of a school district is not required to publish another notice or call another meeting to discuss and adopt the budget and the proposed lower tax rate.

 

SECTION 23.  Amends Section 26.05(a), Tax Code, as follows:

 

(a)  Provides that the tax rate components are:

 

(1)  for a taxing unit other than a school district, the rate that, if applied to the total taxable value, will impose the total amount published under Section 26.04(e)(3)(C) (relating to certain information related to the taxing unit's debt obligations), less any amount of additional sales and use tax revenue that will be used to pay debt service, or, for a school district, the rate calculated, rather than published, under Section 44.004(c)(5)(A)(ii)(b), Education Code; and

 

(2)  the rate that, if applied to the total taxable value, will impose the amount of taxes needed to fund M&O expenditures of the unit for the next year.

 

SECTION 24.  Amends Section 26.08(i), Tax Code, effective September 1, 2016, as follows:

 

(i)  Provides that, for purposes of this section, the effective M&O tax rate of a school district is the tax rate that, applied to the current total value for the district, would impose taxes in an amount that, when added to state funds that would be distributed to the district under Chapter 42, Education Code, for the school year beginning in the current tax year using that tax rate, would provide the same amount of state funds distributed under Chapter 42, Education Code, and M&O taxes of the district per student in WADA for that school year that would have been available to the district in the preceding year if the funding elements for Chapters 41 and 42, Education Code, for the current year had been in effect for the preceding year, rather than provides that, for purposes of this section, the effective M&O tax rate of a school district is the tax rate that, applied to the current total value for the district, would impose taxes in an amount that, when added to state funds that would be distributed to the district under Chapter 42, Education Code, for the school year beginning in the current tax year using that tax rate, including state funds that will be distributed to the district in that school year under Section 42.2516, Education Code, would provide the same amount of state funds distributed under Chapter 42, Education Code, including state funds distributed under Section 42.2516, Education Code, and M&O taxes of the district per student in WADA for that school year that would have been available to the district in the preceding year if the funding elements for Chapters 41 and 42, Education Code, for the current year had been in effect for the preceding year.

 

SECTION 25.  Amends Section 311.013(n), Tax Code, as follows:

 

(n)  Prohibits the additional amount from exceeding the amount the school district receives in state aid for the current tax year under Section 42.2514, Education Code.  Requires the school district to pay the additional amount after the district receives the state aid to which the district is entitled for the current tax year under Section 42.2514, Education Code.

 

SECTION 26.  Repealers, effective September 1, 2011:

 

(1)  Sections 21.402(b) (relating to determining the amount of state and local funds per weighted student available), (c) (relating to salary factors per step), (c-1) (relating to increasing the monthly salary of certain employees), (c-2) (relating to limitations on what constitutes a salary increase), (c-3) (relating to the expiration of Subsections (c-1) and (c-2)), and (e) (relating to a minimum monthly salary level), Education Code;

 

(2)  Section 42.008 (Limitation on Revenue Increases), Education Code; and

 

(4)  Sections 42.101 (a-1)  (relating to certain tax allotment calculations for certain school years) and (a-2) (relating to the expiration of Subsection (a-1)), Education Code.

 

SECTION 27.  (a) Repealers, effective September 1, 2016:

 

(1) Section 41.0041 (Effect of Additional State Aid for Tax Reduction), Education Code;

 

(2) Sections 42.2516(b) (entitling a school district that imposes an M&O tax a certain rate to at least the amount of state revenue necessary to provide the district with the same of certain amounts), (b-1) (relating to increasing or reducing the amount determined for a school district), (b-2), (c) (relating to enrichment revenue not being included for purposes of determining the amount to which a district is entitled), (d), (e) (requiring the commissioner to determine the amount of state and local revenue per student in a certain manner), (f) (relating to a school district receiving revenue through an adjustment against certain required amounts), (f-1) (requiring the commissioner to adjust the amount of a school district's local revenue derived from M&O tax collections), (f-2), (f-3) (relating to an adjustment made by the commissioner being final and prohibited from being appealed), (i), Education Code;

 

(3) Section 42.25161 (Additional State Aid for South Texas Independent School District), Education Code;

 

(4) Section 42.2523(c) (relating to any additional funding to which a school district is entitled as a result of the required adjustment being in addition to the amount of funding to which the district is entitled), Education Code;

 

(5) Section 42.2524(g) (relating to amounts provided to a district under this section being in addition to the amount to which the district is entitled), Education Code;

 

(6) Section 42.253(c-1) (requiring that certain amounts be paid at the same time as other state revenue is paid to the district), Education Code;

 

(7) Section 42.261 (Certain Funds Appropriated for Purpose of Tax Reduction), Education Code;

 

(b) Repealers, effective September 1, 2016: Sections 26.08(i-1) (relating to any change from the preceding school year to the current school year in the amount of state funds distributed to a school district being not considered to be a change in a funding element) and (j) (relating to the amount of state funds that would have been available to a school district in the preceding year being computed using the maximum tax rate for the current year), Tax Code.

 

SECTION 28.  Provides that, except as otherwise provided by this Act, the changes in law made by this Act to Chapter 42, Education Code, apply beginning with the 2011-2012 school year.

 

SECTION 29.  Provides that the change in law made by Section 44.004(g-1), Education Code, as added by this Act, applies beginning with adoption of a tax rate for the 2011 tax year.

 

SECTION 30.  Effective date, except as otherwise provided by this Act: upon passage or September 1, 2011.