Relating to a transparency review and report on attendance credit under the public school finance system.

This bill requires the Texas Education Agency (TEA) and the state auditor to review and publicly report on how school districts calculate and distribute "attendance credit" funds under the state school finance system. It mandates an initial report by December 2026 detailing how credit costs are calculated, how funds are collected, and how receipts are distributed to specific districts. Annual reports must follow, explaining changes to calculation methods and distribution patterns, all published online in clear, accessible formats. The policy directly affects school districts receiving attendance credit funds and state agencies managing the finance system, aiming to increase transparency in how public education funding is allocated.