Texas Education Code - EDUC § 49.153. Cost

(a) The total cost of credit is the amount of the district's maintenance and operations tax revenue that exceeds the level established under Section 48.257.

(b) For purposes of this section, a school district's maintenance and operations tax revenue does not include any amounts paid into a tax increment fund under Chapter 311, Tax Code.

(c) The cost of attendance credit for a school district is computed using the final tax collections of the district.