Instructional Materials Funding

Learn about the state funding streams available to local educational agencies to support the procurement of instructional materials, including the Instructional Materials and Technology Allotment (IMTA), SBOE-Approved Instructional Materials Entitlement ($40), and State-Developed Open Education Resource (OER) Entitlement ($20). 

For a video breakdown of instructional materials funding, view the Instructional Materials Funding Webinar (Youtube Link). 

Instructional Materials and Technology Allotment (IMTA)

IMTA funds can be used to purchase instructional materials; technological equipment; certain related software, systems, and services; and salaries for specific technical support employees, as described in Texas Education Code (TEC), Chapter 31 Instructional Materials and Texas Administrative Code §66.1307

Each district and open-enrollment charter school is entitled to an instructional materials allotment amount determined biennially by the TEA commissioner and based on legislative appropriation. These funds become available after September 1 of each odd-numbered year. The allotment funds can be accessed through EMAT online ordering system. For more information, visit the Procure Instructional Materials in EMAT webpage.  

The 2024–2025 biennium (school years 2023–2024 and 2024–2025) IMTA allocations for each local educational agency (LEA) are now available. 

Please note that TEA pays for interstate and intrastate shipping of instructional materials. Refer to the Freight Funding Process webpage for additional information. 

Allowable and Non-Allowable Expenses

Before submitting a disbursement request, review examples of allowable and non-allowable expenditures for the IMTA funds.  

If there is a concern around the eligibility of a product or service, complete the online Allotment Disbursement Requests form. TEA will review the submission and determine eligibility. If needed, TEA will contact the LEA for more information.  

In addition to Currently Adopted Instructional Materials adopted by the State Board of Education under TEC, §31.024, IMTA funds also can be used to purchase: 

  • Non-adopted instructional materials
  • Consumable instructional materials, including workbooks, student kits, and magazines 
  • Versions of non-adopted instructional materials that are fully accessible to students with disabilities, including large-print, braille, and audio materials 
  • Bilingual materials as provided by TEC, §31.029, including Spanish-to-English dictionaries and flash cards 
  • Instructional materials for use in college preparatory courses, including dual-credit textbooks and dual-credit online courses, as provided by TECs, §28.014 and §31.031 
  • Supplemental instructional materials, including band instruments
  • State-developed, open-source instructional materials (including Bluebonnet Learning), as provided by TEC, Chapter 31, Subchapter B-1

IMTA funds can be used for services that assist the technology or instructional materials used in the classroom, including: 

  • Activities related to the local review and adoption of instructional materials, such as a contracted service to determine instructional materials Texas Essential Knowledge and Skills (TEKS) coverage 
  • Training educational personnel directly involved in student learning in the appropriate use of instructional materials, including IMCAT registration or instructional materials trainings offered by publishers/vendors, and training for online testing.
  • Providing access to technological equipment for instructional use, including wi-fi, online workspace tools, screen recording applications, single sign-on services, and internet connectivity
  • Inventory software or systems for storing, managing, and accessing instructional materials (e.g., learning management systems, internet filtering, etc.) 
  • Software or the portion of a system that analyzes the use and effectiveness of instructional materials 
  • The salary and other expenses of an employee who provides technical support for the use of technological equipment directly involved in student learning (e.g., instructional technology trainer, computer/laptop technician)
  • Printing services, printer paper, and ink/toner for copies of instructional materials (e.g., digital licenses that permit printing, black line masters) for teachers and students

IMTA funds can be used for technological equipment that contributes to student learning or supports the use of instructional materials, including: 

  • Laptops 
  • Headphones 
  • Desktops 
  • Calculators 
  • Charging carts 
  • Protective cases for tablets   

Examples of allowable salary disbursement requests include: 

  • An employee who provides technical support for a learning management system (LMS) used to access instructional materials 
  • An employee who provides support through planning and professional development for teachers and staff to integrate technology into classroom instruction 
  • A computer lab technician who directly assists students 
  • An employee who performs maintenance and provides technical support for technological equipment used in labs and classrooms 

To use the allotment for the salary or appropriate portion of the salary of an employee, districts must request a disbursement through EMAT and indicate the pay period on each submission. Salary disbursements are provided as reimbursements to the district’s payroll account.  

Salary requests are accepted three times per year, and the deadlines remain the same every year: 

November 30 for September, October, November 
February 28 for December, January, February 
May 31 or end-of-contract date for the remaining months 

IMTA funds cannot be used for the following materials and services: 

  • General professional development 
  • Programs for non-instructional purposes, such as scheduling 
  • Online gradebooks 
  • Book covers 
  • Physical conduits that transmit data, such as cabling and wiring or electricity 
  • Equipment used for moving or storing instructional materials (e.g., forklifts, pallets, pallet jacks, shrink wrap) 
  • Office and school supplies (e.g., pens, paper clips, desks, batteries, etc.) 
  • Items not directly related to student instruction, such as furniture, athletic equipment, extension cords, temporary contractors, or video surveillance equipment (e.g., chairs, basketballs, bleachers, surge protectors) 
  • Services for installation of equipment or hardwiring 
  • Travel expenses, including lodging, mileage, flights, or meals 
  • Salaries for teachers, testing coordinators, or instructional materials coordinators 

High-Enrollment-Growth (HEG) Adjustments for 2023–24 

Per Texas Education Code, §31.0214, certain districts and open-enrollment charter schools are eligible for adjustments to their IMTAs to accommodate substantial growth in enrollment between the 2022–23 and 2023–24 school years. 

HEG adjustments for 2024 (PDF) were calculated by comparing the fall 2022 data to the fall 2023 PEIMS enrollment data. TEA has identified the districts and charter schools with the highest enrollment growth from fall 2022 to fall 2023 and adjustments in EMAT were made May 2024. The commissioner’s determination under this process is final and cannot be appealed, per 19 Texas Administrative Code (TAC), §66.1309(c)

SBOE-Approved Instructional Materials Entitlement ($40) 

LEAs will receive an additional annual entitlement of $40 per enrolled student to support the procurement of SBOE-approved instructional materials, per House Bill (HB) 1605. The funds will be credited to a district’s Instructional Materials and Technology Account. 

LEAs can access these funds through requisitions in EMAT. The use of SBOE-Approved Instructional Materials Entitlement funds is limited to instructional materials that were approved by the SBOE through the Instructional Materials Review and Approval (IMRA) process, and only applies to the approved program bundles and print/digital components listed in EMAT. 

The entitlement funds are calculated every year using Texas Student Data System (TSDS) / Public Education Information Management System (PEIMS) student enrollment data. Initially, funds are calculated based on 90% of the student enrollment from the previous school year’s fall snapshot collection. When the final PEIMS student enrollment data is updated in March, an adjustment to the funds will be made. 

SBOE-Approved Instructional Materials Entitlement funds will be available every September, with funds carrying over each fiscal year.  

Please note that TEA pays for interstate and intrastate shipping of instructional materials. Refer to the Freight Funding Process webpage for additional information. 

State-Developed Open Education Resource (OER) Entitlement ($20)   

LEAs will receive an additional annual entitlement of $20 per enrolled student for expenses incurred from the printing of state-developed and SBOE-approved OER, per HB 1605. The funds will be credited to a district’s Instructional Materials and Technology Account. 

LEAs can access these funds through requisitions in EMAT. The use of State-Developed OER Entitlement funds is strictly limited to SBOE-approved Bluebonnet Learning program bundles and the associated print components listed in EMAT from approved printing providers

The entitlement funds are calculated every year using TSDS PEIMS student enrollment data. Initially, funds are calculated based on 90% of the student enrollment from the previous school year’s fall snapshot collection. When the final PEIMS student enrollment data is updated in March, an adjustment to the funds will be made.  

State-Developed OER Entitlement funds will be available every September. These entitlement funds do not carry over each fiscal year. Requisitions must be submitted by August 31, annually, to access the funds.  

Please note that TEA pays for interstate and intrastate shipping of instructional materials. Refer to the Freight Funding Process webpage for additional information. 

Contact Information

Instructional Materials and Implementation Division
1701 North Congress Avenue, Room 3-110
Austin, Texas 78701-1494