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A BILL TO BE ENTITLED
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AN ACT
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relating to the basic allotment under the foundation school program |
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and the extension of additional state aid for tax reduction |
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provided to certain school districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1. BASIC ALLOTMENT |
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SECTION 1.01. Section 42.101(a), Education Code, is amended |
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to read as follows: |
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(a) For each student in average daily attendance, not |
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including the time students spend each day in special education |
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programs in an instructional arrangement other than mainstream or |
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career and technology education programs, for which an additional |
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allotment is made under Subchapter C, a district is entitled to an |
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allotment equal to the lesser of $5,140 [$4,765] or the amount that |
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results from the following formula: |
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A = $5,140 [$4,765] X (DCR/MCR) |
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where: |
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"A" is the allotment to which a district is entitled; |
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"DCR" is the district's compressed tax rate, which is the |
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product of the state compression percentage, as determined under |
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Section 42.2516, multiplied by the maintenance and operations tax |
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rate adopted by the district for the 2005 tax year; and |
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"MCR" is the state maximum compressed tax rate, which is the |
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product of the state compression percentage, as determined under |
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Section 42.2516, multiplied by $1.50. |
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ARTICLE 2. EXTENSION OF ADDITIONAL STATE AID FOR TAX REDUCTION |
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SECTION 2.01. Section 42.2516, Education Code, is amended |
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by amending Subsections (b) and (c-1) and adding Subsections (j) |
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and (k) to read as follows: |
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(b) Notwithstanding any other provision of this title, but |
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subject to Subsections (j) and (k), a school district that imposes a |
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maintenance and operations tax at a rate at least equal to the |
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product of the state compression percentage multiplied by the |
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maintenance and operations tax rate adopted by the district for the |
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2005 tax year is entitled to at least the amount of state revenue |
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necessary to provide the district with the sum of: |
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(1) the percentage specified by Subsection (i) of the |
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amount, as calculated under Subsection (e), of state and local |
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revenue per student in weighted average daily attendance for |
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maintenance and operations that the district would have received |
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during the 2009-2010 school year under Chapter 41 and this chapter, |
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as those chapters existed on January 1, 2009, at a maintenance and |
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operations tax rate equal to the product of the state compression |
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percentage for that year multiplied by the maintenance and |
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operations tax rate adopted by the district for the 2005 tax year; |
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(2) the percentage specified by Subsection (i) of an |
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amount equal to the product of $120 multiplied by the number of |
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students in weighted average daily attendance in the district; and |
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(3) any amount to which the district is entitled under |
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Section 42.106. |
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(c-1) Revenue generated by the portion of a district's |
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maintenance and operations tax rate included in calculating the |
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district's compressed tax rate under Section 42.101(a-1) and local |
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share under Section 42.252(a-1) is included in determining the |
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amount to which a district is entitled under this section, but may |
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not increase the total amount of revenue per weighted student to |
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which the district is entitled under this section. This subsection |
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expires September 1, 2019 [2017]. |
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(j) Notwithstanding any other provision of this section, a |
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school district is entitled to receive additional funding under |
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this section for the 2017-2018 and 2018-2019 school years only if: |
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(1) the district received additional funding under |
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this section for the 2016-2017 school year; and |
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(2) the district chose to apply Section 42.101(a-1) to |
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the calculation of the district's compressed tax rate under Section |
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42.101 for the 2016-2017 school year, if the district was eligible |
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for that choice. |
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(k) The amount appropriated for purposes of this section may |
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not exceed $150 million for the 2017-2018 school year or $75 million |
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for the 2018-2019 school year. If the total amount to which school |
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districts are entitled under this section for a school year exceeds |
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the amount appropriated, the commissioner shall reduce the amount |
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each school district is entitled to under this section in the manner |
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provided by Section 42.253(h). |
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SECTION 2.02. Section 42.2518(a), Education Code, is |
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amended to read as follows: |
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(a) For the 2015-2016 through 2018-2019 [and 2016-2017] |
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school years, a school district is entitled to additional state aid |
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to the extent that state and local revenue under this chapter and |
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Chapter 41 is less than the state and local revenue that would have |
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been available to the district under Chapter 41 and this chapter as |
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those chapters existed on September 1, 2015, if the increase in the |
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residence homestead exemption under Section 1-b(c), Article VIII, |
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Texas Constitution, and the additional limitation on tax increases |
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under Section 1-b(d) of that article as proposed by S.J.R. 1, 84th |
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Legislature, Regular Session, 2015, had not occurred. |
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SECTION 2.03. Effective September 1, 2019, Section |
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42.2518(a), Education Code, is amended to read as follows: |
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(a) Beginning with the 2019-2020 school year [For the
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2015-2016 and 2016-2017 school years], a school district is |
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entitled to additional state aid to the extent that state and local |
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revenue under this chapter and Chapter 41 is less than the state and |
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local revenue that would have been available to the district under |
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Chapter 41 and this chapter as those chapters existed on September |
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1, 2015, excluding any state aid that would have been provided under |
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former Section 42.2516, if the increase in the residence homestead |
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exemption under Section 1-b(c), Article VIII, Texas Constitution, |
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and the additional limitation on tax increases under Section 1-b(d) |
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of that article as proposed by S.J.R. 1, 84th Legislature, Regular |
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Session, 2015, had not occurred. |
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SECTION 2.04. Notwithstanding Chapter 4 (S.B. 1), Acts of |
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the 82nd Legislature, 1st Called Session, 2011, the following |
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provisions are effective September 1, 2019: |
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(1) Section 57.03, Chapter 4 (S.B. 1), Acts of the 82nd |
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Legislature, 1st Called Session, 2011, which amended Section |
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12.106(a), Education Code; |
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(2) Section 57.18, Chapter 4 (S.B. 1), Acts of the 82nd |
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Legislature, 1st Called Session, 2011, which amended the heading to |
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Section 42.2516, Education Code; |
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(3) Section 57.19, Chapter 4 (S.B. 1), Acts of the 82nd |
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Legislature, 1st Called Session, 2011, which amended Section |
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42.2516(a), Education Code; |
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(4) Section 57.23, Chapter 4 (S.B. 1), Acts of the 82nd |
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Legislature, 1st Called Session, 2011, which amended Section |
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42.253(h), Education Code; |
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(5) Section 57.29, Chapter 4 (S.B. 1), Acts of the 82nd |
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Legislature, 1st Called Session, 2011, which amended Section |
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26.08(i), Tax Code; |
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(6) Section 57.32(a), Chapter 4 (S.B. 1), Acts of the |
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82nd Legislature, 1st Called Session, 2011, which repealed various |
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provisions of the Education Code; and |
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(7) Section 57.32(b), Chapter 4 (S.B. 1), Acts of the |
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82nd Legislature, 1st Called Session, 2011, which repealed Sections |
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26.08(i-1) and (j), Tax Code. |
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SECTION 2.05. Section 42.2518(e), Education Code, is |
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repealed. |
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SECTION 2.06. Section 18, Chapter 465 (S.B. 1), Acts of the |
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84th Legislature, Regular Session, 2015, which added Section |
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42.2518, Education Code, effective September 1, 2017, is repealed. |
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ARTICLE 3. PROVISION OF ADDITIONAL STATE AID FOR TAX REDUCTION |
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SECTION 3.01. Subchapter E, Chapter 42, Education Code, is |
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amended by adding Section 42.25162 to read as follows: |
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Sec. 42.25162. ADDITIONAL STATE AID FOR CERTAIN SCHOOL |
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DISTRICTS. (a) A school district is entitled to receive additional |
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funding under this section for the 2017-2018 and 2018-2019 school |
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years only if: |
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(1) the district received additional funding under |
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Section 42.2516, as that section existed on January 1, 2017, for the |
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2016-2017 school year; and |
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(2) the district chose to apply Section 42.101(a-1) to |
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the calculation of the district's compressed tax rate under Section |
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42.101 for the 2016-2017 school year, if the district was eligible |
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for that choice. |
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(b) Except as provided by Subsection (c), a school district |
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described by Subsection (a) is entitled to the additional state aid |
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for the 2017-2018 and 2018-2019 school years that would have been |
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provided to the district for those school years under Section |
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42.2516, as that section existed on January 1, 2017, based on the |
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percentage reduction for purposes of former Section 42.2516(i) |
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established by appropriation for the 2016-2017 school year. |
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(c) The amount appropriated for purposes of this section may |
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not exceed $150 million for the 2017-2018 school year or $75 million |
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for the 2018-2019 school year. If the total amount to which school |
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districts are entitled under this section for a school year exceeds |
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the amount appropriated, the commissioner shall reduce the amount |
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each school district is entitled to under this section in the manner |
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provided by Section 42.253(h). |
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(d) Additional funding to which a school district is |
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entitled under Section 42.2523 or 42.2524 is in addition to the |
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amount of funding to which the district is entitled under this |
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section. |
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(e) For purposes of Section 26.08(i), Tax Code, state funds |
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distributed to a district under this section are included. |
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(f) The commissioner shall adopt rules necessary to |
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implement this section. |
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(g) This section expires September 1, 2019. |
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SECTION 3.02. Section 42.2518(a), Education Code, as |
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effective September 1, 2017, is amended to read as follows: |
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(a) Beginning with the 2017-2018 school year, a school |
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district is entitled to additional state aid to the extent that |
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state and local revenue under this chapter and Chapter 41 is less |
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than the state and local revenue that would have been available to |
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the district under Chapter 41 and this chapter as those chapters |
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existed on September 1, 2015, [excluding any state aid that would
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have been provided under former Section 42.2516,] if the increase |
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in the residence homestead exemption under Section 1-b(c), Article |
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VIII, Texas Constitution, and the additional limitation on tax |
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increases under Section 1-b(d) of that article as proposed by |
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S.J.R. 1, 84th Legislature, Regular Session, 2015, had not |
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occurred. |
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SECTION 3.03. Effective September 1, 2019, Section |
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42.2518(a), Education Code, as effective September 1, 2017, is |
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amended to read as follows: |
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(a) Beginning with the 2019-2020 [2017-2018] school year, a |
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school district is entitled to additional state aid to the extent |
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that state and local revenue under this chapter and Chapter 41 is |
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less than the state and local revenue that would have been available |
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to the district under Chapter 41 and this chapter as those chapters |
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existed on September 1, 2015, excluding any state aid that would |
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have been provided under former Section 42.25162 [42.2516], if the |
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increase in the residence homestead exemption under Section 1-b(c), |
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Article VIII, Texas Constitution, and the additional limitation on |
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tax increases under Section 1-b(d) of that article as proposed by |
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S.J.R. 1, 84th Legislature, Regular Session, 2015, had not |
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occurred. |
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ARTICLE 4. EFFECTIVE DATE |
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SECTION 4.01. (a) Except as otherwise provided by this Act |
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or subsection, this Act takes effect immediately if it receives a |
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vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
|
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Act takes effect immediately, Article 3 of this Act has no effect. |
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(b) If this Act does not receive the vote necessary for |
|
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immediate effect, this Act, except as otherwise provided by this |
|
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Act or subsection, takes effect on the 91st day after the last day |
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of the legislative session. If this Act takes effect on the 91st |
|
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day after the last day of the legislative session, Article 2 of this |
|
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Act has no effect. |