TX HB3938

Creates a public education scholarship program allowing eligible children to receive a property tax refund when enrolled in a school other than their zoned public school

Eligible children must have been enrolled in public school the previous year OR be enrolling in prekindergarten, kindergarten, or first grade for the first time in 2025

Scholarship amount equals the maintenance and operations property tax paid on the child's primary residence to the local school district, capped at the basic allotment; multiple eligible children in one household split the amount pro-rata

Parents must submit proof of enrollment at an alternative educational institution to the county tax office by January 1 annually to receive the refund within 30 days

If a child returns to public school after receiving a scholarship, parents must repay a pro-rata share of the refund to the county