(a) Subject to Subsection (b), the commissioner may, as necessary to implement changes made by the legislature to public school finance, including under this chapter or Chapter 45, 46, or 49, and school district ad valorem taxes:
(1) adjust a school district's entitlement if the funding formulas used to determine the district's entitlement result in an unanticipated loss, gain, or other result for a school district; and
(2) modify dates relating to the adoption of a school district's maintenance and operations tax rate and, if applicable, an election required for the district to adopt that tax rate.
(b) Before making an adjustment under Subsection (a), the commissioner shall notify and must receive approval from the Legislative Budget Board and the office of the governor.
(c) If the commissioner makes an adjustment under Subsection (a), the commissioner must provide to the legislature an explanation regarding the changes necessary to resolve the unintended consequences.
(d) This section expires September 1, 2027.