Sec. 48.051.  BASIC ALLOTMENT.  (a)  For each student in average daily attendance, not including the time students spend each day in special education programs in an instructional arrangement other than mainstream or career and technology education programs, for which an additional allotment is made under Subchapter C, a district is entitled to an allotment equal to the lesser of $6,160 or the amount that results from the following formula:
A = $6,160 X TR/MCR
where:
"A" is the allotment to which a district is entitled;
"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)  During any school year for which the maximum amount of the basic allotment provided under Subsection (a) or (b) is greater than the maximum amount provided for the preceding school year, a school district must use at least 30 percent of the amount, if the amount is greater than zero, that equals the product of the average daily attendance of the district multiplied by the amount of the difference between the district's funding under this chapter per student in average daily attendance for the current school year and the preceding school year to provide compensation increases to full-time district employees other than administrators as follows:
(1)  75 percent must be used to increase the compensation paid to classroom teachers, full-time librarians, full-time school counselors certified under Subchapter B, Chapter 21, and full-time school nurses, prioritizing differentiated compensation for classroom teachers with more than five years of experience; and
(2)  25 percent may be used as determined by the district to increase compensation paid to full-time district employees.
(c-1)  A school district employee who received a salary increase under Subsection (c) from a school district for the 2019-2020 school year is, as long as the employee remains employed by the same district and the district is receiving at least the same amount of funding as the amount of funding the district received for the 2019-2020 school year, entitled to salary that is at least equal to the salary the employee received for the 2019-2020 school year.  This subsection does not apply if the board of trustees of the school district at which the employee is employed:
(1)  complies with Sections 21.4021, 21.4022, and 21.4032 in reducing the employee's salary; and
(2)  has adopted a resolution declaring a financial exigency for the district under Section 44.011.
(c-2)  A reduction in the salary of a school district employee described by Subsection (c-1) is subject to the rights granted to the employee under this code.
(d)  In this section, "compensation" includes benefits such as insurance premiums.
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.