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 an in-depth review of instructional materials funding, watch the (Youtube) or review the Instructional Materials Funding webinar slides (PDF).
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 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 ÁñÁ«ÊÓÆÁ 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 2026–27 biennium (school years 2025–26 and 2026–27) IMTA allocations for each local educational agency (LEA) are now available.
Please note that ÁñÁ«ÊÓÆÁ pays for interstate and intrastate shipping of instructional materials. Refer to the Freight Funding Process webpage for additional information.
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 . ÁñÁ«ÊÓÆÁ will review the submission and determine eligibility. If needed, ÁñÁ«ÊÓÆÁ will contact the LEA for more information.
In addition to adopted by the State Board of Education under TEC, §31.024, IMTA funds also can be used to purchase:
IMTA funds can be used for services that assist the technology or instructional materials used in the classroom, including:
IMTA funds can be used for technological equipment that contributes to student learning or supports the use of instructional materials, including:
Examples of allowable salary disbursement requests include:
To use IMTA funds for the salary or appropriate portion of the salary of an employee that meets criteria, local school systems must submit a disbursement request through EMAT and indicate the pay period on each submission. Salary disbursements are provided as reimbursements to the district’s payroll account; ÁñÁ«ÊÓÆÁ cannot approve salary requests for future dates.
It is recommended to submit salary reimbursement requests in quarterly cadence, in alignment with a school system's payroll schedule. As an example, for a traditional 10-month employee salary reimbursement, a school system would submit three disbursement requests in EMAT throughout the year:
IMTA funds cannot be used for the following materials and services:
Per , certain districts and open-enrollment charter schools are eligible for adjustments to their IMTAs to accommodate substantial growth in enrollment between the 2023–24 and 2024–25 school years.
HEG adjustments for 2025 (PDF) were calculated using a comparison of the fall 2023 data to the fall 2024 Public Education Information Management System (PEIMS) enrollment data. ÁñÁ«ÊÓÆÁ has identified the districts and charter schools with the highest enrollment growth, and adjustments in EMAT will occur in mid-July 2025. The commissioner’s determination under this process is final and cannot be appealed, per 19 Texas Administrative Code (TAC), §66.1309(c).
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 ÁñÁ«ÊÓÆÁ pays for interstate and intrastate shipping of instructional materials. Refer to the Freight Funding Process webpage for additional information.
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 ÁñÁ«ÊÓÆÁ pays for interstate and intrastate shipping of instructional materials. Refer to the Freight Funding Process webpage for additional information.
For a school district or open-enrollment charter school to qualify for the State-Developed OER Entitlement for additional instructional materials procurement funding, the school district’s Board of Trustees must adopt an OER Transition Plan. A transition plan is required when:
Transition plans are adopted by the local Board of Trustees before the start of the academic school year and locally maintained by the school district or open-enrollment charter school. The adopted plan will not need to be submitted; however, plans could be requested for review by the commissioner. LEAs will report the completion of the transition plan through EMAT.
Learn more about the OER Transition Plan for Bluebonnet Learning by:
Relevant Webpages:
Relevant Documents:
Instructional Materials and Implementation Division
1701 North Congress Avenue, Room 3-110
Austin, Texas 78701-1494