The bill, H.B. No. 3102, proposes an amendment to the Education Code that exempts school districts affected by education savings account programs from the recapture of maintenance and operations ad valorem tax revenue. Specifically, it modifies Section 48.257 by amending Subsection (a) and adding a new Subsection (a-1). The new language clarifies that if a school district experiences a net decline in student enrollment due to students participating in an education savings account program, the recapture provisions will not apply to that district for the relevant school year.

The amendment aims to provide financial relief to school districts that lose students to nonpublic education options funded by state money, ensuring that these districts are not penalized through the public school finance system for circumstances beyond their control. The bill is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Education Code 48.257 (Education Code 48)