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A BILL TO BE ENTITLED
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AN ACT
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relating to a transparency review and report on attendance credit |
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under the public school finance system. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter D, Chapter 49, Education Code, is |
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amended by adding Section 49.159 to read as follows: |
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Sec. 49.159. ATTENDANCE CREDIT TRANSPARENCY REVIEW AND |
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REPORT. (a) The agency, in collaboration with the state auditor, |
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shall conduct a comprehensive review of attendance credit purchased |
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under this subchapter. The review must include an explanation of: |
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(1) the calculation method used to determine the cost |
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of attendance credit; |
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(2) the agency's process for collecting purchased |
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attendance credit; and |
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(3) how the receipts of each school district's |
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attendance credit are distributed and the purposes for which the |
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receipts are used, including identifying which school districts are |
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receiving the receipts and in what amounts. |
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(a-1) Not later than December 1, 2026, the agency, in |
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collaboration with the state auditor, shall prepare and submit an |
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initial report summarizing the findings of the review conducted |
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under Subsection (a) to: |
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(1) the governor; |
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(2) the lieutenant governor; |
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(3) the speaker of the house of representatives; and |
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(4) the chair of each standing legislative committee |
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with primary jurisdiction over primary and secondary education. |
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(a-2) Subsection (a-1) and this subsection expire September |
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1, 2027. |
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(b) Not later than December 1 of each even-numbered year, |
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the agency shall prepare and submit to the governor, the lieutenant |
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governor, the speaker of the house of representatives, and the |
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chair of each standing legislative committee with primary |
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jurisdiction over primary and secondary education a report on |
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attendance credit under this subchapter during the preceding two |
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state fiscal years. The report must include: |
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(1) an explanation of any material changes to the |
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calculation method or process described by Subsection (a)(1) or |
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(2); |
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(2) an explanation of how the receipts of each school |
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district's attendance credit are distributed and the purposes for |
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which the receipts are used, including any change in the school |
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districts receiving the receipts and the amounts received; and |
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(3) a summary of any other developments the agency |
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considers relevant to maintaining the transparency of the process |
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for collecting and distributing attendance credit under this |
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subchapter. |
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(c) A report required by this section must: |
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(1) be presented in a format that is easily |
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understandable by school districts, policymakers, and members of |
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the public; |
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(2) provide sufficient information for each school |
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district to verify the district's attendance credit is correctly |
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calculated and appropriately allocated in accordance with Section |
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49.154(b); and |
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(3) be published on the agency's Internet website. |
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SECTION 2. Not later than December 1, 2028, the Texas |
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Education Agency shall submit its initial report required by |
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Section 49.159(b), Education Code, as added by this Act. |
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SECTION 3. This Act takes effect September 1, 2025. |