Instructional Materials Funding
Instructional Materials and Technology Allotment (IMTA) Biennium Allocations
Each district and open-enrollment charter school is entitled to an instructional materials allotment amount determined by the TEA commissioner and based on legislative appropriation for each biennium.
The 2026‒27 Biennium instructional materials and technology allotment amounts for each school system are available at Local Educational Agencies (LEAs) and are expected to be populated in EMAT, the state’s online ordering system, by mid-July 2025.
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Per Student Instructional Materials Allotment Amount: $174.69
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Per Student Emergent Bilingual Instructional Materials Amount: $14.87
The total appropriation amount for each school system was calculated by multiplying the per-student amounts above by a school system’s Texas Student Data System (TSDS) student enrollment data from the fall snapshot collection from the 2024–25 school year.
Although the amounts will appear soon in EMAT, the actual funds will not be available until after September 1, 2025. Until that time, school systems may use unexpended funds (carry-over funds) for allotment expenditures, including newly approved instructional materials, continuing contracts, technological equipment, and technology services.
As stated in TEC, §31.0215, if carry-over funds are not available, school systems may order materials through requisitions for up to 80% of their 2026‒27 allotment funds through the delayed-payment option. Publishers that have agreed to receive delayed payments are identified in EMAT. Please share this information with all those responsible for fiscal accountability in your school system.
The amounts in EMAT must serve school systems for two full school years. School system personnel responsible for making instructional materials and educational technology purchasing decisions will want to carefully plan the two years’ spending to ensure that funds are available when they are needed. Funds not used during a biennium carry over to the next.
House Bill 1605 (88th Regular Texas Legislature, 2023) established two new Foundation School Program (FSP) entitlements for SBOE-approved instructional materials, in addition to the IMTA allocation. Those entitlements are not part of this per-student allocation amount. More details on those entitlements can be found in previous TAAs and at Instructional Materials Funding.
Please note, adopted and approved instructional materials for the visually impaired (Braille, large-print, and audio) are the property of the state and are not paid for out of a school system's allotment. They can be requested through EMAT and must be returned to the redistribution center when they are no longer in use. School systems that choose to purchase non-adopted instructional materials should remember that, should Braille, large-print, or audio versions be required by a student’s individualized education plan or Section 504 plan, the school system is required to provide those versions using allotment or local funds.
To the Administrator Addressed (TAA) Correspondence
Read the IMTA for Fiscal Years 2026 and 2027 TAA Correspondence.
High Enrollment Growth (HEG) Adjustments for 2024-25 School Year
The HEG adjustment provides additional IMTA funds to districts experiencing significant student enrollment increases in a given school year.
HEG adjustments for 2025 were calculated using a comparison of the fall 2023 data to the fall 2024 PEIMS enrollment data. High-enrollment-growth adjustments are based on the difference between the school district's or open-enrollment charter school's percentage of enrollment growth and that of the state. Enrollment growth calculations are determined each fiscal year based on fall Texas Student Data System Public Education Information Management System (TSDS PEIMS) enrollment data. This year, a district qualifies for HEG if its enrollment growth in a single year exceeds the state’s 10-year average annual growth rate, which is 0.58% (2015–25).
TEA has identified the school systems with the highest enrollment growth from fall 2023 to fall 2024 and will make adjustments for 474 districts.
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The adjustments provide an additional $146.37 per eligible student.
The commissioner’s determination under this process is final and cannot be appealed, per 19 TAC, §66.1309(c).
The list of qualifying districts and the amount of the adjustment for each is available at Instructional Materials Funding. The additional funding will be loaded into EMAT, the instructional materials ordering system, by mid-July 2025.
To learn about the state funding streams available to school systems to support the procurement of instructional materials, including the Instructional Materials and Technology Allotment (IMTA), SBOE-Approved Instructional Materials Entitlement ($40), and State-Developed Open Education Resource (OER) Entitlement ($20), please visit Instructional Materials Funding.
Component Exemption Request Form
There has been a change in the documentation submission requirements for the Component Exemption Request Forms. Request forms can now be signed by a district-level administrator with signing authority or superintendent’s designee.
Please note the language change highlighted in BOLD font:
To request an exemption, please submit a Component Exemption Request Form with documentation on school district letterhead, signed by a district-level administrator with signing authority or superintendent’s designee certifying that the district or open-enrollment charter school already possesses the correct quantity of the identical or near-identical component. A Component Exemption Request Form must be submitted before the TEA can approve the relevant requisition.
View the Requisitions in EMAT to learn more about Component Exemption Request forms.
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