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        |  | A BILL TO BE ENTITLED | 
      
        |  | AN ACT | 
      
        |  | relating to state savings and government efficiency achieved | 
      
        |  | through a taxpayer savings grant program administered by the | 
      
        |  | comptroller of public accounts. | 
      
        |  | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | 
      
        |  | SECTION 1.  Section 42.253, Education Code, is amended by | 
      
        |  | adding Subsection (b-1) to read as follows: | 
      
        |  | (b-1)  Notwithstanding Subsection (b), the commissioner | 
      
        |  | shall adjust enrollment estimates and entitlement for each school | 
      
        |  | district for each school year based on information provided by the | 
      
        |  | comptroller under Section 42.501(f). This subsection expires | 
      
        |  | September 1, 2020. | 
      
        |  | SECTION 2.  Chapter 42, Education Code, is amended by adding | 
      
        |  | Subchapter J to read as follows: | 
      
        |  | SUBCHAPTER J. TAXPAYER SAVINGS GRANTS | 
      
        |  | Sec. 42.501.  TAXPAYER SAVINGS GRANT PROGRAM.  (a)  In this | 
      
        |  | section, "eligible student" means a school-age child who resides in | 
      
        |  | the state and who: | 
      
        |  | (1)  is entering kindergarten or first grade; | 
      
        |  | (2)  attended a public school for all of the academic | 
      
        |  | year immediately preceding initial participation in the Taxpayer | 
      
        |  | Savings Grant Program; or | 
      
        |  | (3)  participated in the program in a preceding | 
      
        |  | academic year. | 
      
        |  | (b)  A parent or legal guardian of an eligible student who | 
      
        |  | agrees to accept reimbursement in an amount that is less than the | 
      
        |  | state average maintenance and operations expenditures per student | 
      
        |  | may receive reimbursement from the state for the tuition paid for | 
      
        |  | the enrollment of the eligible student at a private school in an | 
      
        |  | amount that is the lesser of: | 
      
        |  | (1)  the tuition paid; or | 
      
        |  | (2)  60 percent of the state average maintenance and | 
      
        |  | operations expenditures per student. | 
      
        |  | (c)  Money from the available school fund and federal funds | 
      
        |  | may not be used for reimbursement under this section. | 
      
        |  | (d)  A private school voluntarily selected by a parent for | 
      
        |  | the parent's child to attend, with or without governmental | 
      
        |  | assistance, may not be required to comply with any state law or rule | 
      
        |  | governing the school's educational program that was not in effect | 
      
        |  | on January 1, 2015. | 
      
        |  | (e)  The comptroller shall administer the program and | 
      
        |  | provide reimbursement to a parent or legal guardian of an eligible | 
      
        |  | student as authorized by this section. | 
      
        |  | (f)  Not later than October 1 of each year, the comptroller | 
      
        |  | shall notify the commissioner and the Legislative Budget Board of | 
      
        |  | the number of eligible students likely to participate in the | 
      
        |  | program, disaggregated by the school district or open-enrollment | 
      
        |  | charter school the eligible students would otherwise attend.  Not | 
      
        |  | later than March 1 of each year, the comptroller shall provide final | 
      
        |  | information to the commissioner and the Legislative Budget Board | 
      
        |  | regarding the number of students participating in the program, | 
      
        |  | disaggregated in the same manner as the initial information. | 
      
        |  | SECTION 3.  As soon as practicable, but not later than | 
      
        |  | October 15, 2015, the comptroller, in coordination with the | 
      
        |  | commissioner of education, shall adopt rules to implement the | 
      
        |  | Taxpayer Savings Grant Program under Section 42.501, Education | 
      
        |  | Code, as added by this Act, including rules to prevent fraud in | 
      
        |  | financial transactions under the program and to determine the net | 
      
        |  | savings resulting from implementation of the program.  The rules | 
      
        |  | must require reconciliation of payments for all grants within the | 
      
        |  | same fiscal year or within the first month following the end of the | 
      
        |  | fiscal year. | 
      
        |  | SECTION 4.  This Act takes effect September 1, 2015. |