Understanding the change from BEP to TISA
March 2023
Author: Linda Wesson
The Tennessee Comptroller’s Office has prepared two documents to help explain what’s changing as Tennessee moves to a new education funding formula. The historic shift from the Basic Education Program (BEP) to the Tennessee Investment in Student Achievement (TISA) is in process during this current legislative session. When districts start a new fiscal year in July and students return at the end of summer, schools will be receiving their first year of funding under TISA.
• Comparison charts show what is changing and what will remain the same as the state implements TISA. Factors covered include:
o Formula basics, outlining funding categories available for all districts and those available to certain districts
o Local match and maintenance of effort
o Transparency, accountability, and input from stakeholders
o Teacher salaries
o Class size and funds for teachers’ instructional supplies
• A legislative brief examines how funding for K-12 education is changing under TISA and describes what’s in general law, what’s in the annual appropriations act, and what’s covered in agency rules.