1. (a) For the 2025-2026 school year, the processes and procedures that the Texas Education Agency (TEA) will use in the administration of the provisions of the Texas Education Code (TEC), Chapter 49, and the fiscal, procedural, and administrative requirements that school districts subject to the TEC, Chapter 49, must meet are described in the official TEA publication Options and Procedures for Districts with Local Revenue in Excess of Entitlement 2025-2026 School Year, provided in this subsection.
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2. (b) For the 2026-2027 school year, the processes and procedures that the TEA will use in the administration of the provisions of the TEC, Chapter 49, and the fiscal, procedural, and administrative requirements that school districts subject to the TEC, Chapter 49, must meet are described in the official TEA publication Options and Procedures for Districts with Local Revenue in Excess of Entitlement 2026-2027 School Year, provided in this subsection.
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3. (c) The specific processes, procedures, and requirements used in the manuals for districts with local revenue in excess of entitlement are established biennially by the commissioner of education and communicated to all school districts.
4. (d) School district actions and inactions in previous school years and data from those school years will continue to be subject to the annual manual for districts with local revenue in excess of entitlement with respect to those years.

Source Note:The provisions of this §62.1072 adopted to be effective January 31, 2018, 43 TexReg 451; amended to be effective August 11, 2020, 45 TexReg 5511; amended to be effective February 22, 2022, 47 TexReg 768; amended to be effective February 6, 2024, 49 TexReg 543; amended to be effective January 18, 2026, 51 TexReg 205.