LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
 
April 15, 2025

TO:
Honorable Brad Buckley, Chair, House Committee on Public Education
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
SB260 by Huffman (relating to the school safety allotment under the Foundation School Program.), Committee Report 2nd House, Substituted


Estimated Two-year Net Impact to General Revenue Related Funds for SB260, Committee Report 2nd House, Substituted: a negative impact of ($485,220,863) through the biennium ending August 31, 2027.

The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.

General Revenue-Related Funds, Five- Year Impact:

Fiscal Year Probable Net Positive/(Negative) Impact to
General Revenue Related Funds
2026($242,456,640)
2027($242,764,223)
2028($178,024,184)
2029($221,131,866)
2030($351,029,507)

All Funds, Five-Year Impact:

Fiscal Year Probable Savings/(Cost) from
Foundation School Fund
193
Probable Revenue Gain/(Loss) from
Recapture Payments Atten Crdts
8905
2026($242,456,640)($30,527,155)
2027($242,764,223)($39,046,842)
2028($178,024,184)($39,116,280)
2029($221,131,866)($43,064,613)
2030($351,029,507)($37,475,819)


Fiscal Analysis

The bill would amend the School Safety Allotment under the Foundation School Program (FSP). The allotment would be increased from $10 per Average Daily Attendance (ADA) and $15,000 per campus to $14 per ADA and $37,000 per campus.

The bill would require districts to submit to the agency a report accounting for the expenditure of funds received under the School Safety Allotment.

Methodology

This analysis assumes the cost related to the increase in the School Safety Allotment would be $242.5 million in fiscal year 2026, $242.8 million in fiscal year 2027, increasing to $351.0 million in fiscal year 2030. The cost to the FSP includes estimated decreases in Recapture Payments - Attendance Credits of $30.5 million in fiscal year 2026, $39.0 million in fiscal year 2027, decreasing to $37.5 million in fiscal year 2030.

Local Government Impact

This analysis assumes Local Education Agencies (LEAs) would receive additional funding through the FSP under this bill. There could be costs to LEAs to annually submit a report accounting for the expenditure of funds received under the School Safety Allotment.


Source Agencies:
701 Texas Education Agency
LBB Staff:
JMc, NC, ASA, MJe, JPE