88R6356 KJE-F
  By: Campbell S.B. No. 960
  relating to state savings and government efficiency achieved
  through a taxpayer savings grant program administered by the
  comptroller of public accounts.
         SECTION 1.  Section 48.266, 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 48.351(f). This subsection expires
  September 1, 2028.
         SECTION 2.  Chapter 48, Education Code, is amended by adding
  Subchapter H to read as follows:
         Sec. 48.351.  TAXPAYER SAVINGS GRANT PROGRAM.  (a) In this
               (1)  "Eligible student" means a school-age child who
  resides in the state and who:
                     (A)  is entering kindergarten or first grade;
                     (B)  attended a public school for the entire
  school year immediately preceding initial participation in the
  Taxpayer Savings Grant Program; or
                     (C)  participated in the program in a preceding
  school year.
               (2)  "Private school" means a school that:
                     (A)  offers a course of instruction for elementary
  or secondary students;
                     (B)  is not operated by a governmental entity; and
                     (C)  is not a home school.
         (b)  A parent or legal guardian of an eligible 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 amount of state funding per
  student provided under Section 12.106.
         (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, 2023.
         (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, 2023, the comptroller, in coordination with the
  commissioner of education, shall adopt rules to implement the
  Taxpayer Savings Grant Program under Section 48.351, 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, 2023.