Relating to a credit for prepayment of the amount required to be paid by a school district for the purchase of attendance credit under the public school finance system.

HB 278 creates a financial incentive for Texas school districts to pay upfront for attendance credit under the state's public school finance system. School districts that choose to pay the full required amount in one lump sum before August 15 of a school year receive a 1% reduction in their total payment for each full 30-day period remaining until that deadline. This credit applies to the amount districts must pay to purchase attendance credit, reducing their overall cost if they pay early. The bill directly affects school districts participating in Texas' public school finance system and takes effect September 1, 2025.