(a) The board of trustees of a school district may not implement a furlough program under § 21.4021 or reduce salaries until the district has complied with this section.
(b) A school district must use a process to develop a furlough program or other salary reduction proposal, as applicable, that:
(1) includes the involvement of the district’s professional staff; and
(2) provides district employees with the opportunity to express opinions regarding the furlough program or salary reduction proposal, as applicable, at the public meeting required by Subsection (c).

(c) The board of trustees must hold a public meeting at which the board and school district administration present:
(1) information regarding the options considered for managing the district’s available resources, including consideration of a tax rate increase and use of the district’s available fund balance;
(2) an explanation of how the district intends, through implementation of a furlough program under § 21.4021 or through other salary reductions, as applicable, to limit the number of district employees who will be discharged or whose contracts will not be renewed; and
(3) information regarding the local option residence homestead exemption.
(d) Any explanation of a furlough program under Subsection (c)(2) must state the specific number of furlough days proposed to be required.
(e) The public and school district employees must be provided with an opportunity to comment at the public meeting required under Subsection (c).