According to the Legislative Budget Board's fiscal note, SB 10 is not expected to have a significant fiscal impact on the state budget. The assessment assumes that any costs associated with implementing the bill can be absorbed using existing resources at the state level. This means that no additional state appropriations or funding mechanisms are required for enforcement or oversight of the legislation.

However, the local fiscal impact on school districts remains undetermined. While the bill mandates the display of the Ten Commandments in every classroom, it does not provide dedicated funding for the purchase of materials. Schools are required to accept privately donated displays, but in the absence of sufficient donations, districts may need to allocate local funds to purchase posters or framed copies that meet the bill’s requirements. The overall cost to school districts will depend on the availability of private donations, the number of classrooms affected, and the potential need for legal review or compliance monitoring.

Despite the uncertainty regarding local costs, the Texas Education Agency (TEA) has indicated that it does not anticipate significant administrative burdens resulting from the bill. However, some school districts may face operational costs related to procurement, installation, and possible legal compliance measures to ensure adherence to constitutional guidelines.

Texas Policy Research maintains a neutral position on Senate Bill 10 (SB 10) due to the complex intersection of constitutional law, historical tradition, and educational policy that the bill presents. While the bill mandates the display of the Ten Commandments in public school classrooms, which raises First Amendment concerns, it also acknowledges the significant historical and moral influence of biblical principles on American law and society. Because of these competing factors, we recognize valid arguments on both sides and do not take an official position advocating for or against the bill.

From a constitutional perspective, the bill could face legal challenges under the Establishment Clause, as past Supreme Court rulings have generally found mandatory religious displays in public schools unconstitutional (Stone v. Graham, 1980). However, more recent rulings, such as Kennedy v. Bremerton School District (2022), suggest a shift in legal precedent, making it unclear how courts would rule on SB 10. Because judicial interpretation is evolving, Texas Policy Research takes a neutral stance and defers to the courts for final legal clarity.

At the same time, the historical and legal influence of the Ten Commandments on American jurisprudence is undeniable. Many fundamental legal principles—such as prohibitions against theft, perjury, and murder—align with biblical teachings and have shaped both common law traditions and American legal codes. Supporters argue that displaying the Ten Commandments in schools serves an educational purpose rather than a purely religious one, which could justify the bill as a historical recognition rather than religious endorsement.

Suggested Amendment: Make the Display Optional

To mitigate constitutional concerns while still respecting the historical value of the Ten Commandments, Texas Policy Research suggests amending SB 10 to make the display optional rather than compulsory. Specifically, the bill could be revised to allow school districts to choose whether to display the Ten Commandments rather than requiring all public schools to do so.

Given these competing legal and historical considerations, Texas Policy Research remains neutral on SB 10 but recommends an amendment to make the display optional. This approach preserves religious freedom, respects historical significance, and protects schools from unnecessary legal challenges while maintaining local decision-making authority.

Reignited Debate Over Ten Commandments in Texas School Classrooms