(a) To ensure additional resources to pay for unreimbursed costs due to the coronavirus disease (COVID-19) pandemic and for intensive educational supports for students not performing satisfactorily, for each of the 2021-2022 and 2022-2023 school years, except as provided by Subsection (c), from state discretionary funds under Section 2001(f), American Rescue Plan Act of 2021 (Pub. L. No. 117-2, reprinted in note, 20 U.S.C. § 3401), the agency shall provide to each school district and open-enrollment charter school an allotment in an amount equal to the sum of:
(1) $208.35 for each student enrolled in the district or charter school; and
(2) $1,290 for each student enrolled in the district or charter school during the 2020-2021 school year multiplied by the percentage of students at the district or charter school who are not performing satisfactorily, as determined under Subsection (b).
(b) For purposes of Subsection (a)(2), the agency shall determine the percentage of students not performing satisfactorily by:
(1) dividing the number of students who did not perform satisfactorily on an assessment instrument administered under § 39.023 by the total number of students who were administered assessment instruments under § 39.023 during the 2018-2019 school year; and
(2) increasing the resulting number under Subdivision (1) by:
(A) for the 2021-2022 school year, 40 percent; and
(B) for the 2022-2023 school year, 20 percent.

(c) The agency shall reduce the amount of the allotment that a school district or open-enrollment charter school receives under Subsection (a) by the amount that the district or charter school receives from the local educational agency subgrants under Section 313(c), Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (Div. M, Pub. L. No. 116-260, reprinted in note, 20 U.S.C. § 3401) and Section 2001(d), American Rescue Plan Act of 2021 (Pub. L. No. 117-2, reprinted in note, 20 U.S.C. § 3401).
(d) If the allotment provided to a school district or open-enrollment charter school under Subsection (a) is reduced in accordance with Subsection (c), the agency shall provide the total allotment amount to which the district or charter school is entitled for the 2021-2022 and 2022-2023 school years to the district or charter school in an equal amount each year.
(e) An allotment provided to a school district or open-enrollment charter school under this section may not reduce funding to which the district or charter school is otherwise entitled.
(f) The agency may not provide allotments to school districts and open-enrollment charter schools under this section after the 2022-2023 school year.
(g) This section expires September 1, 2024.

For expiration of this section, see Subsection (g).
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