(a) Notwithstanding § 21.401 and subject to § 21.4022, the board of trustees of a school district may, in accordance with district policy, implement a furlough program and reduce the number of days of service otherwise required under § 21.401 by not more than six days of service during a school year if the commissioner certifies in accordance with § 48.010 that the district will be provided with less state and local funding for that year than was provided to the district for the 2010-2011 school year.
(b) Notwithstanding § 21.402, the board of trustees may reduce the salary of an employee who is furloughed in proportion to the number of days by which service is reduced, provided that the furlough program is implemented in compliance with this section.

(b-1) A furlough program must subject all contract personnel to the same number of furlough days.
(c) An educator may not be furloughed on a day that is included in the number of days of instruction required under § 25.081.
(d) An educator may not use personal, sick, or any other paid leave while the educator is on a furlough.
(e) A furlough imposed under this section does not constitute a break in service for purposes of the Teacher Retirement System of Texas. A furlough day does not constitute a day of service for purposes of the Teacher Retirement System of Texas.
(f) Implementation of a furlough program may not result in an increase in the number of required teacher workdays.
(g) If a board of trustees adopts a furlough program after the date by which a teacher must give notice of resignation under § 21.105, 21.160, or 21.210, as applicable, a teacher who subsequently resigns is not subject to sanctions imposed by the State Board for Educator Certification as otherwise authorized by those sections.
(h) A decision by the board of trustees to implement a furlough program:
(1) is final and may not be appealed; and
(2) does not create a cause of action or require collective bargaining.
(i) Any reduction under this section in the amount of the annual salary paid to an employee must be equally distributed over the course of the employee’s current contract with the school district.