SB 1129 provides a financial credit to school districts against their required recapture payments under the state's public school finance system. The bill allows school districts to reduce the amount they must pay for purchasing attendance credits by the total cost of any optional residence homestead exemptions they grant under the Texas Tax Code. This reduction is applied after any other recapture adjustments the district is eligible for, thereby incentivizing districts to provide local property tax relief while mitigating the financial impact of recapture obligations​.