89R12950 AMF-D
 
  By: Parker S.B. No. 1894
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a transparency review and report on attendance credit
  under the public school finance system.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter D, Chapter 49, Education Code, is
  amended by adding Section 49.159 to read as follows:
         Sec. 49.159.  ATTENDANCE CREDIT TRANSPARENCY REVIEW AND
  REPORT. (a) The agency, in collaboration with the state auditor,
  shall conduct a comprehensive review of attendance credit purchased
  under this subchapter. The review must include an explanation of:
               (1)  the calculation method used to determine the cost
  of attendance credit;
               (2)  the agency's process for collecting purchased
  attendance credit; and
               (3)  how the receipts of each school district's
  attendance credit are distributed and the purposes for which the
  receipts are used, including identifying which school districts are
  receiving the receipts and in what amounts.
         (a-1)  Not later than December 1, 2026, the agency, in
  collaboration with the state auditor, shall prepare and submit an
  initial report summarizing the findings of the review conducted
  under Subsection (a) to:
               (1)  the governor;
               (2)  the lieutenant governor;
               (3)  the speaker of the house of representatives; and
               (4)  the chair of each standing legislative committee
  with primary jurisdiction over primary and secondary education.
         (a-2)  Subsection (a-1) and this subsection expire September
  1, 2027.
         (b)  Not later than December 1 of each even-numbered year,
  the agency shall prepare and submit to the governor, the lieutenant
  governor, the speaker of the house of representatives, and the
  chair of each standing legislative committee with primary
  jurisdiction over primary and secondary education a report on
  attendance credit under this subchapter during the preceding two
  state fiscal years. The report must include:
               (1)  an explanation of any material changes to the
  calculation method or process described by Subsection (a)(1) or
  (2);
               (2)  an explanation of how the receipts of each school
  district's attendance credit are distributed and the purposes for
  which the receipts are used, including any change in the school
  districts receiving the receipts and the amounts received; and
               (3)  a summary of any other developments the agency
  considers relevant to maintaining the transparency of the process
  for collecting and distributing attendance credit under this
  subchapter.
         (c)  A report required by this section must:
               (1)  be presented in a format that is easily
  understandable by school districts, policymakers, and members of
  the public;
               (2)  provide sufficient information for each school
  district to verify the district's attendance credit is correctly
  calculated and appropriately allocated in accordance with Section
  49.154(b); and
               (3)  be published on the agency's Internet website.
         SECTION 2.  Not later than December 1, 2028, the Texas
  Education Agency shall submit its initial report required by
  Section 49.159(b), Education Code, as added by this Act.
         SECTION 3.  This Act takes effect September 1, 2025.