Relating to exempting school districts impacted by education savings account programs from the recapture of maintenance and operations ad valorem tax revenue under the public school finance system.

HB 3102 exempts Texas school districts experiencing enrollment declines due to students using education savings accounts (like private school vouchers) from losing maintenance and operations tax revenue under the state's school finance system. The bill amends Education Code Section 48.257 to state that districts with net student enrollment drops attributable to these programs are not subject to the standard tax revenue recapture rules. This directly affects school districts whose students transfer to nonpublic schools using state-funded savings accounts. The exemption applies during school years with such enrollment declines and takes effect September 1, 2025.