Relating to the elimination of school district maintenance and operations ad valorem taxes and the creation of a joint interim committee on the elimination of those taxes.

HB 149 prohibits Texas school districts from levying property taxes for maintenance and operations starting January 1, 2028, but allows them to collect an "enrichment tax" of up to $0.17 per $100 of property value to supplement education funding. The bill creates a joint legislative committee (five House members and five Senators) to study whether increasing state consumption taxes (like sales tax) could replace lost school district revenue. The committee will evaluate if expanding or adding consumption taxes would fulfill the state's constitutional duty to fund public schools. This bill directly affects school districts by altering their primary local tax authority and the state legislature through committee oversight.