Texas has a reputation as a low tax state, but the truth is far more complex. Measured in per capita terms Texas is indeed a low tax state— 31st from the top in 2017, or 18% below the national average1—but the statistic is misleading because there is no such thing as a “capita” tax.

For a session many initially thought would be fraught with fiscal peril, lawmakers returned to Austin this past January facing a much healthier state treasury than anticipated.

The 86th Legislature may have disappointed those looking for drama, but it was incredibly productive.

An extraordinary thing happened on the way to the 86th legislative session. Due to the creation of the Texas Commission on Public School Finance by the 85th Legislature