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 1939 creates a 4% credit for Texas school districts that prepay attendance credit costs under the public school finance system. Specifically, districts that elect to pay for attendance credit using a specified payment method and pay the full amount by February 15 each school year receive this credit. The bill directly affects all Texas public school districts required to purchase attendance credit under Chapter 49 of the Education Code. The credit applies after other applicable reductions and takes effect September 1, 2025.