In lieu of an abstract, here is a brief excerpt of the content:

• Texas
• Ken Helvey (bio) and Oscar Jimenez-Castellanos (bio)

funding priorities for p-12

By 2018, the system had 5.385 million public and public charter students, 59 percent of whom are economically disadvantaged and 18.9 percent considered to be limited English proficient (Snapshot, 2018). The 86^th Texas Legislature passed the most comprehensive school finance legislation in decades. Property tax reform, increase funding to public schools, change the funding formula, and teacher compensation were the major legislative goals. The following sections provide a brief overview of how these priorities are reflected in the current law.

changes to funding formula for p-12

The Texas 86^th Legislature passed a watershed school finance bill that substantially changed the funding system for districts and public charters. House Bill 3 (HB3) was a result of a two-year school finance study charged with developing a system that incorporates the legislative priorities for tax reform. Funding increases focus on four areas: teacher compensation, funding equity, learning outcomes (full day PK, dual language, SPED, CTE, extended school year) and blended learning (Texas Education Agency, 2019). The Basic Allotment was increased from $5,140 to $6,160 with 30 percent of the year over year gain shall be dedicated to teacher pay increases for the most experienced teachers (5+ years). 75 percent (of the 30 percent) must be paid to teacher classified positions and 25 percent to other employees except for administrators. The law requires the district to create a differentiated compensation system and an increase in benefits can be included in the 30 percent. The law creates a new minimum salary schedule increase from $,5,580-$9,030 depending on experience (Budget Planning, 2019).

The Legislature's tax reform goals include creating a long-term and systemic balance between the state and local share of funding and reduce property tax growth and the reliance on recapture as a funding source. The Tier 1 tax rate in prior law was $1.00 for most districts with options for Tier 2 enrichment up to 17 additional cents. The new law compresses the Tier 1 rate by 93 percent and restructures the Tier 2 enrichment pennies. The result for districts is an M&O rate reduction from 7-10 cents. Tax compression continues in year two of the biennium. The new law reduces projected recapture from $4.8 to $2.3 billion by 2023 reducing the number of districts projected in recapture from 292 to 161. Substantial changes were made to the recapture calculation. The cost of education index (CEI) was repealed and recapture calculations no longer use equalized wealth as a component of the calculation. It is now based on formula funding [End Page 360] (Tax Rate, 2019).

Significant tax policy changes are part of the new law. Districts are required to do an efficiency audit at least 4 months prior to an election proposing a tax rate increase. All tax ratification elections (TRE) must be held on a uniform election day. Districts can no longer raise M&O rates to lower debt service, commonly referred as a "tax swap". District bond election notices must state "THIS IS A PROPERTY TAX INCREASE" (Tax Rate, 2019).

pressing state issues affecting p-12

Texas districts are stressed to implement a new school finance system with significant mandates to address compensation and implementing a new formula. New tax reforms have eliminated tax strategies being used to increase M&O funding by reducing debt rates in order to avoid raising, or in some cases lower, tax rates. New requirements for tax rate elections could make it more difficult for growing districts to pass bond referendum's or allow districts to raise M&O rates requiring voter approval. The A-F accountability rating system is now fully implemented with districts challenged to communicate the meaning to stakeholders. In spite of the state's efforts to broaden the system to lessen the impact of the single state assessment by considering student growth, affluent districts continue to grade significantly higher than districts with high percentages of economically-disadvantaged students.

The 2020 pandemic crisis will no doubt have a significant negative impact on the states biennial budget. The previously referenced legislative priorities in...

中文翻译：

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得克萨斯州

代替摘要，这里是内容的简要摘录：

• 得克萨斯州
• 肯·赫尔维（生物）和奥斯卡·希门尼斯·卡斯泰拉诺斯（生物）

p-12的供资重点

到2018年，该系统已拥有538.5万名公立和公立宪章学生，其中59％处于经济弱势地位，而18.9％的英语水平有限（Snapshot，2018）。德克萨斯州第86^届议会通过了几十年来最全面的学校财务立法。财产税改革，增加对公立学校的资助，改变资助方式和教师补偿是主要的立法目标。以下各节简要概述了当前法律中如何体现这些优先事项。

更改p-12的供资公式

得克萨斯州^第86立法机关通过了一项分水岭的学校财政法案，该法案从根本上改变了地区和公共宪章的筹资体系。众议院法案3（HB3）是一项为期两年的学校财务研究的结果，该研究旨在开发一种将税收改革的立法优先事项纳入其中的系统。资金增加主要集中在四个方面：教师薪酬，资金公平性，学习成果（全日制PK，双语，SPED，CTE，延长学年）和混合学习（德克萨斯教育局，2019年）。基本拨款从$ 5,140增加到$ 6,160，同比增长30％将用于增加经验最丰富的教师（5年以上）的教师薪资。必须将30％的75％支付给教师机密职位，其余25％支付给除管理员以外的其他员工。法律要求该地区建立差异化的补偿体系，并且增加的收益可以包括在30％中。根据经验，法律将新的最低薪资表从$ 5,580增加至$ 9,030（预算规划，2019）。

立法机关的税制改革目标包括在州和地方资金份额之间建立长期和系统的平衡，并减少财产税的增长以及依赖于重新获得资金作为来源。对于大多数地区，先前法律中的第1层税率为1.00美元，可以选择第2层增税，最高可多加17美分。新法律将一级税率压缩了93％，并调整了二级税率。各地区的结果是M＆O费率从7-10美分降低。该两年期的第二年继续进行税收压缩。到2023年，新法律将预计的重新捕获区域从4.8美元减少到23亿美元，将预计的重新捕获区域数从292个减少到161个。重新计算捕获区域的方式发生了重大变化。教育成本指数（CEI）已被废除，重新获得的计算不再使用均等财富作为计算的组成部分。现在基于公式资金［结束页360］（税率，2019年）。

重大的税收政策变化是新法律的一部分。要求各区在提议提高税率的选举前至少4个月进行效率审核。所有税务批准选举（TRE）必须在统一的选举日举行。地区无法再提高M＆O费率以降低还本付息，通常称为“税收掉期”。地区债券选举通知中必须注明“这是财产税的增加”（税率，2019年）。

紧迫的国家问题影响着p-12

得克萨斯州地区强调要实施新的学校财务系统，其重要任务是解决补偿问题并实施新的方案。新的税制改革取消了用于降低债务率以避免增加或在某些情况下降低税率的，用于增加M＆O资金的税收策略。税率选举的新要求可能会使成长中的地区更难通过债券公投或允许地区提高需要选民批准的M＆O率。AF责任评估系统现已全面实施，各地区面临着向利益相关者传达含义的挑战。尽管该州努力通过考虑学生人数的增长来扩展系统以减轻单一州评估的影响，

毫无疑问，2020年的大流行危机将对该州的两年期预算产生重大负面影响。先前在...中提到的立法重点