What is the Instructional Facilities Allotment program?
The Instructional Facilities Allotment (IFA) program was authorized in House Bill 4 by the 75th Legislature in the Spring of 1997. The provisions that authorize the IFA program are incorporated into the Texas Education Code as Chapter 46. The IFA program, which became effective September 1, 1997, provides assistance to school districts in making debt service payments on qualifying bonds and lease-purchase agreements. In order to receive assistance, districts must make application to the Texas Education Agency (TEA). Bond or lease-purchase proceeds must be used for the construction or renovation of an instructional facility. A maximum allotment is determined, based upon the annual debt service payment or $250 per student in average daily attendance (ADA), whichever is lesser. Districts are required to levy sufficient taxes OR to designate excess M&O or I&S tax collections from the 1999-2000 school year or later to cover the local share of the allotment. State aid under the IFA program p
