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A BILL TO BE ENTITLED
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AN ACT
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relating to an annual audit of attendance credit purchased by a |
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school district and the refund of attendance credit used for a |
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prohibited purpose. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 49.154(b), Education Code, is amended to |
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read as follows: |
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(b) Receipts shall be deposited in the state treasury and |
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may be used only for the purpose of providing aid to school |
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districts not required to reduce the district's local revenue level |
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under Section 48.257 [foundation school program purposes]. |
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SECTION 2. Subchapter D, Chapter 49, Education Code, is |
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amended by adding Section 49.1541 to read as follows: |
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Sec. 49.1541. AUDIT; REFUND. (a) The agency shall conduct |
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an annual audit of receipts from attendance credit under Section |
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49.154 to determine whether any receipts were used for a purpose not |
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described by Section 49.154(b). |
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(b) If the agency in conducting the audit under Subsection |
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(a) determines that any receipts were used for a purpose not |
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described by Section 49.154(b), the agency shall refund those |
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receipts proportionately to each school district that purchased |
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attendance credit under this chapter for the year in which the |
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determination was made. |
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(c) A school district that receives a refund under |
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Subsection (b) may use the refund to pay for teacher salaries, |
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district infrastructure, or academic programs. |
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SECTION 3. This Act takes effect September 1, 2025. |