The bill, H.B. No. 2108, proposes amendments to the Education Code regarding the components of a school district's enrichment tax rate and the calculation of the guaranteed yield under the Foundation School Program. Specifically, it modifies Section 45.0032(b) to increase the limit on the additional maintenance and operations tax effort from eight cents to nine cents over the maximum tax rate. Additionally, it amends Section 48.202(a-1) to adjust the calculation of the guaranteed level of state and local funds per weighted student, also changing the reference from eight cents to nine cents in the context of the maintenance and operations tax rate.

These changes aim to provide school districts with greater flexibility in their tax rates and ensure that funding calculations reflect this adjustment. The bill is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Education Code 45.0032 (Education Code 45)