Proposing a constitutional amendment to authorize the legislature to provide for credits against the ad valorem taxes imposed by a school district on the property of certain persons who provide an educational alternative for a child eligible to attend a public school in the district.

HJR 194 is a proposed constitutional amendment (not yet law) that would allow Texas lawmakers to create tax credits against school district property taxes. It would specifically authorize credits for: (1) Corporations paying private school tuition for "educationally disadvantaged" children eligible for free public school, and (2) Individuals homeschooling or using private schools for their children eligible for free public school. The credits would apply to property taxes on the corporation’s business property or the individual’s homestead. This amendment requires voter approval in the November 2025 election.