Relating to a reduction in the maximum compressed tax rate of a school district; making an appropriation.

HB 184 reduces the maximum compressed tax rate school districts can levy for the 2026-2027 school year by directing federal border security funds to the Texas Education Agency for this purpose. It modifies the Education Code to require the commissioner to calculate each district's rate and reduce it by an equal amount using the appropriated funds, while ensuring no district's rate falls below 90% of another district's rate. The bill directly affects all Texas public school districts by lowering their allowable tax rates for one school year. This policy change uses federal funds specifically designated under the One Big Beautiful Bill Act (Pub. L. No. 119-21) and expires September 1, 2028.