TX SB1894

Requires the Texas Education Agency (TEA), in collaboration with the state auditor, to conduct a comprehensive review of attendance credit purchased under the public school finance system, including calculation methods, collection processes, and how receipts are distributed among school districts

Mandates an initial report summarizing review findings be submitted by December 1, 2026 to the governor, lieutenant governor, speaker of the house, and chairs of education committees

Establishes ongoing biennial reporting requirements, with TEA submitting reports by December 1 of each even-numbered year (starting December 1, 2028) covering attendance credit activities during the preceding two state fiscal years

Reports must explain any material changes to calculation methods or collection processes, detail how attendance credit receipts are distributed and used, and identify which school districts receive funds and in what amounts

Reports must be published on TEA's website in an easily understandable format that allows school districts to verify their attendance credit is correctly calculated and appropriately allocated