The bill, H.B. No. 2108, amends the Education Code to adjust the components of a school district's enrichment tax rate and the calculation of the guaranteed yield under the Foundation School Program. Specifically, it increases the maximum allowable additional maintenance and operations tax effort from eight cents to nine cents over the maximum tax rate previously established. This change is reflected in the amendment to Section 45.0032(b), which outlines the structure of the enrichment tax rate.

Additionally, the bill modifies the calculation of the guaranteed level of state and local funds per weighted student by also changing the reference from eight cents to nine cents in Section 48.202(a-1). This adjustment impacts how the guaranteed yield is calculated for school districts, ensuring that the funding reflects the new tax effort limits. The provisions of this bill are set to take effect on September 1, 2025.

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