The bill, H.B. No. 3102, proposes an amendment to the Education Code that exempts certain school districts from the recapture of maintenance and operations ad valorem tax revenue under the public school finance system. Specifically, it introduces a new provision that states if a school district experiences a net decline in student enrollment due to participation in an education savings account program or similar programs that allow state funds to be used for nonpublic education, the recapture rules will not apply to that district for the school year in question.

The bill modifies Section 48.257 by amending Subsection (a) and adding a new Subsection (a-1). The new language clarifies that the recapture requirements will not affect districts facing enrollment declines linked to education savings account programs, thereby providing financial relief to those districts. The bill is set to take effect on September 1, 2025.

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