Short answer

IMTA funds in EMAT can be used for three broad types: Instructional Materials, Technology Services, and Technological Equipment disbursements (EMAT: Disbursements).

The detail

A disbursement is a request for Instructional Materials and Technology Allotment (IMTA) funds in EMAT that LEAs use to purchase instructional materials, technological equipment, or technology services. Disbursements can be used to purchase state-adopted and State Board of Education (SBOE)-approved materials as well as non-adopted or approved materials (EMAT: Disbursements).

1. Instructional Materials Disbursement

A request to use IMTA funds to purchase materials that deliver subject content, including state-adopted/SBOE-approved and non-adopted resources, along with applicable freight charges (EMAT: Disbursements).

In addition to Currently Adopted Instructional Materials adopted by the SBOE under TEC §31.024, IMTA funds also can be used to purchase (EMAT: Disbursements):

• 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 TEC §§28.014 and 31.031
• Supplemental instructional materials, as provided by TEC §31.035, including band instruments and NWEA Maps
• State-developed, open-source instructional materials, as provided by TEC Chapter 31, Subchapter B-1, including Texas Open Education Resources (OER)

SBOE-No Action materials that went through IMRA but were neither approved nor rejected can still be procured using IMTA funds, but do not qualify for any additional HB 1605 funding (EMAT: Certification Webinar Slides).

Beginning in the 2026-27 school year, LEAs may not locally adopt, use, or spend any funds to procure materials placed on the List of SBOE-Rejected Instructional Materials (TEC §§31.024 and 31.106) (EMAT: Certification Webinar Slides).

2. Technology Services Disbursement

A request to use IMTA funds for contracted services, professional development, or technical support costs directly related to technology used in student learning, excluding restricted salary roles (EMAT: Disbursements).

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

• Activities related to local review and adoption of instructional materials, such as a contracted service to determine 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, single sign-on services, and internet connectivity
• Inventory software or systems for storing, managing, and accessing instructional materials (e.g., Software Learning Management Systems, internet filtering)
• Software or the portion of a system that analyzes the use and effectiveness of instructional materials
• Software or systems that analyze the suitability of instructional materials, including library materials utilized as instructional materials, used in instruction of the TEKS
• 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
• Contracted services including tools such as learning management systems, internet filtering services, rostering services, single-sign systems, and printing services
• 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)

Allowable salary examples include (EMAT: Disbursements):

• 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

Salary rules: IMTA funds may be used to pay the salary and other expenses of an employee who provides technical support for the use of technological equipment directly involved in student learning (TEC §31.0211 and TAC §66.1307). IMTA funds cannot be used to pay for the salary of a classroom teacher, testing coordinator, or instructional materials coordinator (EMAT: Disbursements).

All new salary requests must be pre-approved by TEA before submitting a disbursement request via the Allotment Disbursement Request form. Salary disbursements are provided as reimbursements to the district's payroll account; TEA cannot approve salary requests for future dates. It is recommended to submit in quarterly cadence - e.g., after Nov 30 for Sept-Nov, after Feb 28 for Dec-Feb, and after May 31 or end-of-contract for remaining months (EMAT: Disbursements).

3. Technological Equipment Disbursement

A request to use IMTA funds to purchase devices and hardware that support instructional materials and student learning, such as laptops, tablets, calculators, and other eligible equipment (EMAT: Disbursements).

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

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

Additional categories listed are calculators, desktops, eBook readers, equipment support*, laptops, MP3 players, response systems, shipping costs, tablets, touch boards (EMAT: Disbursements).

*Equipment support refers to items that protect or assist technological equipment, e.g., document cameras, charging carts, specialty bulbs for cameras or projectors, tablet cases and/or wireless access points.

Not allowable

Professional development is allowable only as professional development by a publisher or vendor for specific instructional materials or technological equipment. IMTA funds may not be used for general school professional development or for costs related to travel or lodging. (EMAT: Disbursements)

TEA's Non-Allowable Expenses list says IMTA funds cannot be used for the following materials and services (EMAT: Disbursements):

• 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

How to procure in EMAT

• Requisition: order for state-adopted or SBOE-approved materials placed in EMAT in which TEA sends the order directly to the publisher and deducts payment from IMTA and/or entitlements. Requisitions can only be used to purchase state-adopted and SBOE-approved materials (EMAT: Requisitions).
• Disbursement: request for funds (not an order) that the school system uses to purchase instructional materials or technology services directly from a publisher or vendor. Process: 1) LEA submits request, 2) IMTA funds deducted in EMAT, 3) TEA reviews, 4) if approved TEA sends funds to LEA within 7-10 business days, 5) LEA orders from and pays vendor directly (EMAT: Disbursements). TEA's review of a disbursement can take up to 20 business days before that payment window starts (EMAT: Certification Webinar Slides).

If uncertain about eligibility, submit an Allotment Disbursement Request form for TEA review before requesting funds (EMAT: Disbursements).

Where this comes from

• EMAT: Disbursements (TEA web page). Sections: Disbursements Overview, Types of Disbursement, Allowable Instructional Materials, Allowable Technology Services, Technology Services Disbursements, Allowable Salary Examples, Technological Equipment Disbursements, Allowable Technology Equipment, Non-Allowable Expenses. Open the page
• EMAT: Requisitions (TEA web page). Open the page
• Certification of Provision of Instructional Materials Webinar Slides 2026: PDF page 8 (slide 11, Terminology Alignment) for No Action and SBOE-Rejected materials; PDF page 26 (slide 29) for the 20 business day review. Open the slides