Relating to the components of a school district's enrichment tax rate and the calculation of the guaranteed yield under the Foundation School Program.

HB 2108 modifies how Texas school districts calculate local tax revenue used for state funding under the Foundation School Program. It reduces the maximum additional tax rate from 9 cents to 8 cents per dollar of property value for "enrichment tax" revenue. The bill also adjusts the formula for calculating the state's guaranteed funding per student, using a 1.6% multiplier for the first 8 cents of tax effort and a 0.8% multiplier for any excess tax effort. These changes directly affect all Texas school districts that collect enrichment taxes and participate in the Foundation School Program, altering their state funding calculations starting September 1, 2025.