(a) This section, made pursuant to Texas Education Code (TEC), §48.011 and §48.004, addresses calculations in TEC, §48.2551 and §48.2552.
(b) For purposes of determining a district's maximum compressed tax rate (MCR) for a given tax year under TEC, §§48.2551(b)(1)(B), 48.2551(c), and 48.2552(b), if the calculation of a school district's maximum compressed maintenance and operations (M&O) tax rate for that year would result in an MCR less than 90% of the highest district's maximum compressed M&O tax rate, the district's maximum compressed M&O tax rate is 90% of the highest maximum compressed M&O tax rate for that year.

Source Note: The provisions of this §61.1002 adopted to be effective March 30, 2020, 45 TexReg 2158