Relating to a temporary reduction in the maximum compressed tax rate of a school district; making an appropriation.

HB 180 temporarily reduces the maximum tax rate school districts can set for the 2026-2027 school year by using federal border security funds appropriated to the Texas Education Agency. It directly affects all Texas public school districts by lowering their calculated tax rate, ensuring no district's rate falls below 90% of another district's rate under the new calculation. The bill modifies several education code provisions to reflect this reduced rate for funding purposes and expires September 1, 2028. This is a concrete policy change using specific federal funds to lower school district tax burdens for one school year.