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HB 390

Relating to the components of a school district's enrichment tax rate and the calculation of the guaranteed yield under the Foundation School Program.

89th Legislature (2025) Introduced by Mihaela Pleșa

HB 390 adjusts Texas school enrichment tax rate components and guaranteed yield calculations, affecting how districts generate and receive local-plus-state education funding.

Referred to Public Education
#education--primary&secondary--finance(i0250) #taxation--schooldistrict(i0785)
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Bill Summary · HB 390

Legislative bill overview

HB 390 modifies how Texas school districts calculate their enrichment tax rate and the guaranteed yield under the Foundation School Program (FSP). The bill adjusts the components used in determining how much local property tax revenue school districts can generate above the state's baseline funding level.

Why is this important

The Foundation School Program is the primary mechanism through which Texas funds public schools, combining state and local resources. Changes to enrichment tax calculations directly affect how much money individual school districts can raise locally and how state funding adjusts accordingly, impacting educational resources available to students across different districts.

Potential points of contention

  • District equity concerns: Modifications to guaranteed yield calculations could disproportionately benefit or disadvantage property-wealthy versus property-poor districts, potentially widening funding disparities
  • State budget implications: Adjusting enrichment tax components may increase or decrease the state's required contribution to school funding, affecting overall education budget allocation
  • Implementation complexity: Changes to FSP calculations require coordination across districts and may create transitional complications in how funds are distributed and reported

Compiled from official sources — confirm details with the bill’s official record.

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