Tex. Education Code § 48.161: ALLOTMENT FOR BASIC COSTS.

(a) A school district is entitled to an annual allotment of $106 for each student enrolled in the district.

(b) Money allocated under this section may be used only to pay costs associated with:

(1) transportation;

(2) hiring retired teachers;

(3) providing health insurance and employee benefits and paying for payroll taxes;

(4) contributions and other costs under Subchapter E, Chapter 825, Government Code;

(5) utilities; and

(6) property and casualty insurance.

Added by Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 7.16, eff. September 1, 2025.