HB 390 amends Sections 45.0032 and 48.202 of the Texas Education Code to modify the components of a school district’s enrichment tax rate and the calculation of guaranteed yield under the Foundation School Program. The bill increases the permissible additional maintenance and operations tax effort under the enrichment tax rate from 8 cents to 10 cents. It also adjusts the guaranteed yield formula to reflect the increased tax effort for districts exceeding the tier-one tax rate by up to 10 cents. The changes take effect on September 1, 2025.