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 166 would prohibit Texas school districts from imposing maintenance and operations property taxes starting January 1, 2028, directly affecting all school districts and property owners in those districts. It allows districts to instead levy a new "enrichment tax" of up to $0.17 per $100 in property value, separate from state funding. The bill also creates a joint legislative committee to study alternative revenue sources, such as expanding state consumption taxes, to fulfill Texas's constitutional duty to fund public schools. This bill focuses on restructuring school funding mechanisms rather than changing existing tax rates.