Texas Education Code - EDUC § 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,  1 a school district is entitled to an allotment equal to the lesser of the amounts that result from the following formulas:

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(c) Repealed by Acts 2025, 89th Leg., ch. 1065 (H.B. 2), § 1.10, eff. June 20, 2025.

(c-1) Repealed by Acts 2025, 89th Leg., ch. 1065 (H.B. 2), § 1.10, eff. June 20, 2025.

(c-2) Repealed by Acts 2025, 89th Leg., ch. 1065 (H.B. 2), § 1.10, eff. June 20, 2025.

(d) Repealed by Acts 2025, 89th Leg., ch. 1065 (H.B. 2), § 1.10, eff. June 20, 2025.