Amend CSHB 3 (house committee printing) by adding the following appropriately numbered SECTION to ARTICLE 1 of the bill and renumbering the subsequent SECTIONS of that ARTICLE accordingly:
SECTION 1.____. Section 31.01, Tax Code, is amended by adding Subsections (d-2) and (d-3) to read as follows:
(d-2) This subsection applies only to a school district that is required to reduce its local revenue level under Section 48.257, Education Code, and that, for the school year beginning in the current tax year, has entered into an agreement with the commissioner of education to purchase attendance credit as provided by Subchapter D, Chapter 49, Education Code, in an amount sufficient, in combination with any other actions taken under that chapter, to reduce the school district's local revenue level to a level that is equal to or less than the level established under Section 48.257, Education Code. In addition to any other information required by this section, the tax bill or the separate statement shall separately state:
(1) the percentage of the taxes for maintenance and operations imposed by the school district for the current tax year that the school district is required to pay under the agreement for the school year beginning in the current tax year to purchase attendance credit; and
(2) the percentage of the taxes for maintenance and operations imposed by the school district for the current tax year that the school district is not required to pay under the agreement for the school year beginning in the current tax year to purchase attendance credit.
(d-3) This subsection applies only to a school district that is not required to reduce its local revenue level under Section 48.257, Education Code. In addition to any other information required by this section, the tax bill or the separate statement shall separately state:
(1) the percentage of the maintenance and operations revenue of the school district for the school year beginning in the current tax year that is derived from taxes for maintenance and operations imposed by the school district for the current tax year;
(2) the percentage of the maintenance and operations revenue of the school district for the school year beginning in the preceding tax year that was derived from taxes for maintenance and operations imposed by the school district for the preceding tax year;
(3) the percentage of the maintenance and operations revenue of the school district for the school year beginning in the current tax year that is derived from state funds distributed to the school district; and
(4) the percentage of the maintenance and operations revenue of the school district for the school year beginning in the preceding tax year that was derived from state funds distributed to the school district.