(a) The commissioner may adjust the average daily attendance of a school district all or part of which is located in an area declared a disaster area by the governor under Chapter 418, Government Code, if the district experiences a decline in average daily attendance that is reasonably attributable to the impact of the disaster.
(b) The adjustment must be sufficient to ensure that the district receives funding comparable to the funding that the district would have received if the decline in average daily attendance reasonably attributable to the impact of the disaster had not occurred.

(c) The commissioner may make the adjustment under this section for the two-year period following the date of the governor’s initial proclamation or executive order declaring the state of disaster.
(d) § 48.005(b)(2) does not apply to a district that receives an adjustment under this section.
(e) A district that receives an adjustment under this section may not receive any additional adjustment under § 48.005(d) for the decline in average daily attendance on which the adjustment under this section is based.
(f) For purposes of this title, a district’s adjusted average daily attendance under this section is considered to be the district’s average daily attendance as determined under § 48.005.