A school district is entitled to a basic allotment for each student in average daily attendance, calculated using the stated formulas.
Sec. 48.051. BASIC ALLOTMENT. (a) For each student in average daily attendance, not including the time students spend each day in career and technology education programs or in special education programs in a setting other than a general education setting, for which an additional allotment is made under Subchapter C, a school district is entitled to an allotment equal to the lesser of the amounts that result from the following formulas: (1) A = $6,160 + GYIA; or (2) A = ($6,160 + GYIA) X TR/MCR where: "A" is the allotment to which a district is entitled; "GYIA" is the guaranteed yield increment adjustment determined under Section 48.2561; "TR" is the district's tier one maintenance and operations tax rate, as provided by Section 45.0032; and "MCR" is the district's maximum compressed tax rate, as determined under Section 48.2551. (b) A greater amount for any school year may be provided by appropriation. (c) Repealed by Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 1.10, eff. June 20, 2025. (c-1) Repealed by Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 1.10, eff. June 20, 2025. (c-2) Repealed by Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 1.10, eff. June 20, 2025. (d) Repealed by Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 1.10, eff. June 20, 2025. Transferred, redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1A.005, eff. September 1, 2020. Amended by: Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 23, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 1.10, eff. June 20, 2025. Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 7.12, eff. September 1, 2025. Acts 2025, 89th Leg., R.S., Ch. 1137 (S.B. 568), Sec. 54, eff. September 1, 2026.