Exempts school districts with enrollment declines due to education savings accounts from recapture of tax revenue.
The bill amends the Education Code to exempt school districts experiencing a net decline in student enrollment due to education savings account programs from the recapture of maintenance and operations ad valorem tax revenue. This exemption applies if the district's tier one local share exceeds its entitlement minus state fund distribution. The changes take effect September 1, 2025.
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