SB989,96,1
1118.84 (2) (title) Summer school payment.
SB989,234 2Section 234. 118.84 (4) (title) of the statutes is created to read:
SB989,96,33 118.84 (4) (title) State aid reduction.
SB989,235 4Section 235. 118.84 (4) (a) 1. of the statutes is created to read:
SB989,96,55 118.84 (4) (a) 1. The pupil is a Racine pupil or a Wisconsin pupil.
SB989,236 6Section 236. 118.84 (7) of the statutes is created to read:
SB989,96,137 118.84 (7) Enrollment attestation reports. Beginning in the 2025-26 school
8year, a participating private school shall engage an independent auditor to complete
9an enrollment attestation report for the September count date and for the January
10count date. An independent auditor completing an enrollment attestation report
11under this subsection shall comply with the attestation standards established by the
12American Institute of Certified Public Accountants. Each enrollment attestation
13report shall identify at least all of the following:
SB989,96,1514 (a) Pupils who were not eligible for a payment under this section but for whom
15the participating private school received a payment under this section.
SB989,96,1716 (b) Pupils who have incorrect data in the department's database who are
17attending the participating private school under the choice program.
SB989,96,2018 (c) Pupils attending the participating private school under the choice program
19for whom the participating private school did not receive a payment under this
20section.
SB989,237 21Section 237 . 118.85 (title) and (3) (title) of the statutes are created to read:
SB989,96,22 22118.85 (title) Penalties for private schools. (3) (title) Accreditation.
SB989,238 23Section 238. 118.87 (6) of the statutes is created to read:
SB989,97,424 118.87 (6) Alternative count date. If pupils enrolled in a participating private
25school will not be in attendance at the participating private school on the 3rd Friday

1in September or the 2nd Friday in January because of a regularly scheduled holiday
2or for a reason approved by the governing body of the participating private school,
3upon request from the participating private school, designate an alternative count
4date.
SB989,239 5Section 239 . 119.23 of the statutes, as affected by 2023 Wisconsin Act .... (this
6act), is repealed.
SB989,240 7Section 240 . 119.23 (2) (a) 3. of the statutes is amended to read:
SB989,97,178 119.23 (2) (a) 3. Except as provided in par. (ag) 1., the The private school
9notified the state superintendent of its intent to participate in the program under
10this section or in the program under s. 118.60, and paid the nonrefundable annual
11fee set by the department, by January 10 of the previous school year. The notice shall
12specify the number of pupils participating in the program under this section and in
13the program under s. 118.60 for which the school has space. The department shall
14by rule set the fee charged under this subdivision at an amount such that the total
15fee revenue covers the costs of employing one full-time auditor to evaluate the
16financial information submitted by private schools under subs. (7) (am) and (d) 3. and
17(7m) (a) 2. and under s. 118.60 (7) (am) and (d) 3. and (7m) (a) 2.
SB989,241 18Section 241 . 119.23 (2) (ag) 1. (intro.) and a. of the statutes are consolidated,
19renumbered 119.23 (2) (ag) 1. and amended to read:
SB989,98,320 119.23 (2) (ag) 1. By the first weekday in August 1 of the school year
21immediately preceding the school year in which the new private school intends to
22participate in the program under this section, complete and submit to the
23department the following, on forms provided by the department: a. A , a notice of
24intent to participate and agreement to comply with procedural requirements. If, at
25the time the new private school submits the information required under this

1subdivision, the new private school does not have a physical property within which
2the private school intends to operate, submit a mailing address of an administrator
3of the private school.
SB989,242 4Section 242 . 119.23 (2) (ag) 1. b. and c. of the statutes are repealed.
SB989,243 5Section 243 . 119.23 (2) (ag) 2. a. of the statutes is amended to read:
SB989,98,96 119.23 (2) (ag) 2. a. By August 1 the 3rd Monday in October of the school year
7immediately preceding the school year in which the new private school intends to
8participate in the program under this section, submit to the department the
9information under sub. (6p) (a) and (b).
SB989,244 10Section 244 . 119.23 (2) (ag) 2. b. of the statutes is repealed.
SB989,245 11Section 245 . 119.23 (2) (ag) 2. c. of the statutes is created to read:
SB989,98,1812 119.23 (2) (ag) 2. c. By the 3rd Monday in October of the school year
13immediately preceding the school year in which the new private school intends to
14participate in the program under this section, provide a surety bond payable to the
15state in an amount equal to the greater of $25,000 or 25 percent of the total payment
16the new private school expects to receive under the program under this section
17during its first school year participating in the program on the basis of the
18information submitted under subd. 1.
SB989,246 19Section 246 . 119.23 (2) (ag) 4. of the statutes is amended to read:
SB989,98,2420 119.23 (2) (ag) 4. Notwithstanding the deadline to obtain preaccreditation
21under par. (a) 7. bg., by December 15 the 3rd Monday in October of the school year
22immediately preceding the school year in which the new private school intends to
23participate in the program under this section, obtain preaccreditation from a
24preaccrediting entity.
SB989,247 25Section 247 . 119.23 (2) (ar) of the statutes is amended to read:
SB989,99,8
1119.23 (2) (ar) By the first weekday in December 31 of the school year
2immediately preceding the school year in which a new private school intends to
3participate in the program under this section, the department shall notify the new
4private school in writing whether it has satisfied those requirements under par. (ag)
5that must be satisfied before December 31. If the department determines that the
6new private school has not satisfied those requirements, the new private school may
7not participate in the program under this section in the following school year, but
8may reinitiate the process under par. (ag) for the next following school year.
SB989,248 9Section 248 . 119.33 (2) (b) 3. c. of the statutes is amended to read:
SB989,99,2310 119.33 (2) (b) 3. c. The governing body of a nonsectarian private school
11participating in a the private school choice program under s. 118.60 or 119.23. The
12superintendent of schools may proceed under this subd. 3. c. only if one of the
13following applies: the performance on the most recent examinations administered
14under s. 118.30 (1s) or (1t) of pupils attending a school operated by the governing
15body exceeds the performance on the most recent examinations administered under
16s. 118.30 (1) of pupils attending the school being transferred to the governing body
17under this subdivision; or, in each of the 3 preceding consecutive accountability
18reports published under s. 115.385 (1), the performance category assigned to a school
19operated by the governing body exceeds the performance category assigned to the
20school being transferred to the governing body under this subdivision. If fewer than
213 accountability reports have been published for a private school described in this
22subd. 3. c., the superintendent of schools shall determine an alternative method for
23comparing the school's performance.
SB989,249 24Section 249 . 119.46 (1) of the statutes is amended to read:
SB989,101,3
1119.46 (1) As part of the budget transmitted annually to the common council
2under s. 119.16 (8) (b), the board shall report the amount of money required for the
3ensuing school year to operate all public schools in the city under this chapter,
4including the schools transferred to the superintendent of schools opportunity
5schools and partnership program under s. 119.33 and to the opportunity schools and
6partnership program under subch. II, to repair and keep in order school buildings
7and equipment, including school buildings and equipment transferred to the
8superintendent of schools opportunity schools and partnership program under s.
9119.33 and to the opportunity schools and partnership program under subch. II, to
10make material improvements to school property, and to purchase necessary
11additions to school sites. The report shall specify the amount of net proceeds from
12the sale or lease of city-owned property used for school purposes deposited in the
13immediately preceding school year into the school operations fund as specified under
14s. 119.60 (2m) (c) or (5) and the net proceeds from the sale of an eligible school
15building deposited in the immediately preceding school year into the school
16operations fund as specified under s. 119.61 (5). The amount included in the report
17for the purpose of supporting the pupils who reside in Milwaukee Parental Choice
18Program under s. 119.23
participating in the private school choice program shall be
19reduced by the amount of aid received by the board under s. 121.136 and by the
20amount specified in the notice received by the board under s. 121.137 (2). The
21common council shall levy and collect a tax upon all the property subject to taxation
22in the city, which shall be equal to the amount of money required by the board for the
23purposes set forth in this subsection, at the same time and in the same manner as
24other taxes are levied and collected. Such taxes shall be in addition to all other taxes
25which the city is authorized to levy. The taxes so levied and collected, any other funds

1provided by law and placed at the disposal of the city for the same purposes, and the
2moneys deposited in the school operations fund under ss. 119.60 (1), (2m) (c), and (5)
3and 119.61 (5) shall constitute the school operations fund.
SB989,250 4Section 250 . 119.9002 (2) (d) 3. (intro.) of the statutes is amended to read:
SB989,101,75 119.9002 (2) (d) 3. (intro.) The governing body of a nonsectarian private school
6participating in a the private school choice program under s. 118.60 or 119.23. The
7commissioner may proceed under this subdivision only if one of the following applies:
SB989,251 8Section 251 . 121.07 (2) (b) of the statutes is amended to read:
SB989,101,129 121.07 (2) (b) The number of pupils residing in the school district in the
10previous school year who were incoming choice pupils, as defined in s. 118.60 (4d) (a)
11118.84 (4) (a), and for whom a payment was made under s. 118.60 (4) (bg) 118.84 (1)
12in the previous school year.
SB989,252 13Section 252 . 121.08 (4) (b) (intro.) and 2. of the statutes are consolidated,
14renumbered 121.08 (4) (b) and amended to read:
SB989,101,2115 121.08 (4) (b) The amount of state aid that the school district operating under
16ch. 119 is eligible to be paid from the appropriation under s. 20.255 (2) (ac) shall be
17reduced by the amount calculated as follows: 2. Multiply the amounts paid under s.
18119.23 (4) and (4m) in the 2009-10 school year by 3.4 percent, and multiply
by
19multiplying
the amounts paid under s. 119.23 (4) and (4m) in the 2010-11 school year
20and
118.84 (1) and (2) for Milwaukee pupils, as defined in s. 118.70 (9), in each school
21year thereafter by 6.6 percent.
SB989,253 22Section 253 . 121.08 (4) (b) 1. and 3. of the statutes are repealed.
SB989,254 23Section 254 . 121.085 of the statutes is amended to read:
SB989,102,3
1121.085 State aid; other reductions. (1) The department shall make state
2aid adjustments under s. 118.51 (16) and (17) before making a reduction under s.
3115.7915 (4m) (f), 118.40 (2r) (g) or (2x) (f), or 118.60 (4d) (b) 118.84 (4) (b).
SB989,102,9 4(2) For purposes of ss. 115.7915 (4m) (f) 2., 118.40 (2r) (g) 2. and (2x) (f) 2., and
5118.60 (4d) (b) 2.
118.84 (4) (b) 2., a school district's aid under s. 121.08 is insufficient
6to cover a reduction if, after making state aid adjustments under s. 118.51 (16) and
7(17), the amount of the school district's aid under s. 121.08 is insufficient to cover all
8of the reductions under ss. 115.7915 (4m) (f) 1., 118.40 (2r) (g) 1. and (2x) (f) 1., and
9118.60 (4d) (b) 1.
118.84 (4) (b) 1.
SB989,102,12 10(3) The state superintendent shall ensure that the aid reductions under ss.
11115.7915 (4m) (f) 1., 118.40 (2r) (g) 1. and (2x) (f) 1., and 118.60 (4d) (b) 1. 118.84 (4)
12(b) 1.
lapse to the general fund.
SB989,255 13Section 255 . 121.137 (2) of the statutes is amended to read:
SB989,102,1614 121.137 (2) Annually, the department shall calculate the amount of the state
15aid reduction under s. 121.08 (4) (b) 2. in the current school year and shall notify the
16board, in writing, of the result.
SB989,256 17Section 256 . 121.91 (2m) (c) 1. of the statutes is amended to read:
SB989,102,2318 121.91 (2m) (c) 1. Divide the sum of the amount of state aid received in the
19previous school year and property taxes levied for the previous school year, excluding
20funds described under sub. (4) (c), by a number calculated by adding the number of
21pupils enrolled in the 3 previous school years, subtracting from that total the number
22of pupils attending private schools under s. 119.23, 2023 stats., in the 4th, 3rd and
232nd preceding school years, and dividing the remainder by 3.
SB989,257 24Section 257 . 121.91 (2m) (c) 4. of the statutes is amended to read:
SB989,103,5
1121.91 (2m) (c) 4. Multiply the result under subd. 3. by a number calculated
2by adding the number of pupils enrolled in the current and the 2 preceding school
3years, subtracting from that total the number of pupils attending private schools
4under s. 119.23, 2023 stats., in the 3 previous school years, and dividing the
5remainder by 3.
SB989,258 6Section 258 . 121.91 (2m) (d) 1. of the statutes is amended to read:
SB989,103,137 121.91 (2m) (d) 1. Divide the sum of the amount of state aid received in the
8previous school year and property taxes levied for the previous school year, excluding
9funds described under sub. (4) (c), by a number calculated by adding the number of
10pupils enrolled in the 3 previous school years, subtracting from that total the number
11of pupils attending charter schools under s. 118.40 (2r) and private schools under s.
12119.23, 2023 stats., in the 4th, 3rd and 2nd preceding school years and dividing the
13remainder by 3.
SB989,259 14Section 259 . 121.91 (2m) (d) 4. of the statutes is amended to read:
SB989,103,1915 121.91 (2m) (d) 4. Multiply the result under subd. 3. by a number calculated
16by adding the number of pupils enrolled in the current and the 2 preceding school
17years, subtracting from that total the number of pupils attending charter schools
18under s. 118.40 (2r) and private schools under s. 119.23, 2023 stats., in the 3 previous
19school years and dividing the remainder by 3.
SB989,260 20Section 260 . 121.91 (4) (n) 1. of the statutes is amended to read:
SB989,103,2421 121.91 (4) (n) 1. The limit otherwise applicable to a school district under sub.
22(2m) in any school year is increased by an amount equal to the amount determined
23for that school district under ss. 115.7915 (4m) (f) and 118.60 (4d) (b) 1. 118.84 (4) (b)
241.
SB989,261 25Section 261 . 146.89 (1) (d) 2. of the statutes is amended to read:
SB989,104,6
1146.89 (1) (d) 2. A private school, as defined in s. 115.001 (3r), that participates
2in the private school choice program under s. 118.60 or the Milwaukee Parental
3Choice Program under s. 119.23
, as defined in s. 115.001 (3t), or that, pursuant to s.
4115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3) (c), is responsible for the operation and
5general management of a school transferred to an opportunity schools and
6partnership program under s. 119.33, subch. IX of ch. 115, or subch. II of ch. 119.
SB989,262 7Section 262 . 146.89 (1) (g) 3. of the statutes is amended to read:
SB989,104,108 146.89 (1) (g) 3. A private school, as defined in s. 115.001 (3r), that participates
9in the private school choice program under s. 118.60 or the Milwaukee Parental
10Choice Program under s. 119.23
, as defined in s. 115.001 (3t).
SB989,263 11Section 263 . 938.49 (2) (b) of the statutes is amended to read:
SB989,104,1812 938.49 (2) (b) Notify the juvenile's last school district or, if the juvenile was last
13enrolled in a private school participating in the private school choice program under
14s. 118.60 or in the program under s. 119.23
, as defined in s. 115.001 (3t), or, pursuant
15to s. 115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3) (c), in a school under the operation
16and general management of the governing body of a private school, the private school
17or the governing body of a private school, in writing of its obligation under s. 118.125
18(4).
SB989,264 19Section 264. 938.78 (2) (L) of the statutes is repealed.
SB989,265 20Section 265 . Nonstatutory provisions.
SB989,104,2521 (1) New schools; first participating in 2025-26 school year. If a new private
22school, as defined in s. 118.60 (1) (bn) or 119.23 (1) (ai), that applies to first participate
23in the program under s. 118.60 or 119.23 in the 2025-26 school year selects to provide
24a surety bond under s. 118.60 (7m) or 119.23 (7m), the new private school shall, by
25May 1, 2025, provide an updated surety bond if all of the following apply:
SB989,105,4
1(a) The total payments the new private school expects to receive on the basis
2of the intent to participate provided under s. 118.60 (2) (a) 3. a. or 119.23 (2) (a) 3.
3exceeds the total expected choice program payments on the basis of the form provided
4under s. 118.60 (2) (ag) 2. c. or 119.23 (2) (ag) 2. c. by at least $50,000.
SB989,105,75 (b) The amount of the required surety bond based on the intent to participate
6that the new private school provided to the department of public instruction under
7s. 118.60 (2) (a) 3. a. or 119.23 (2) (a) 3. is more than $25,000.
SB989,105,128 (2) Intent to participate in the 2025-26 school year; virtual instruction. A
9private school that notifies the department of public instruction during the 2024-25
10school year of its intent to participate in a program under s. 115.7915, 118.60, or
11119.23 in the 2025-26 school year shall include all of the following in the notice of
12intent to participate:
SB989,105,1413 (a) Whether or not the private school intends to offer virtual instruction in the
142025-26 school year.
SB989,105,1715 (b) If the private school intends to offer virtual instruction in the 2025-26
16school year, the amount and type of virtual instruction the private school intends to
17offer.
SB989,105,2318 (3) Private school choice programs during the 2025-26 school year. During
19the 2025-26 school year, the department of public instruction shall administer the
20choice program, as defined in s. 118.70 (3), as the Milwaukee Parental Choice
21Program, the Racine Parental Choice Program, and the Wisconsin Parental Choice
22Program, as indicated by the notices of intent to participate in the 2025-26 school
23year received by the department during the 2024-25 school year.
SB989,106,824 (4) Pupil assessments exemption; 2025-26 school year. Notwithstanding s.
25118.30 (1t), a private school participating in the choice program, as defined in s.

1118.70 (3), at which fewer than 20 Milwaukee pupils, as defined in s. 118.70 (9), in
2grades 3 to 12 are attending under the choice program, is not required to administer
3the examinations required under s. 118.30 (1t). Notwithstanding s. 118.30 (1t), a
4private school participating in the choice program, as defined in s. 118.70 (3), at
5which fewer than a total of 20 Racine pupils, as defined in s. 118.70 (16), and
6Wisconsin pupils, as defined in s. 118.70 (20), in grades 3 to 12 are attending under
7the choice program, is not required to administer the examinations required under
8s. 118.30 (1t).
SB989,106,149 (5) Certificate of occupancy requirements; 2025-26 school year.
10Notwithstanding s. 118.75 (3), (4), and (5), in the 2025-26 school year, a private
11school participating in the Milwaukee Parental Choice Program under s. 119.23,
122023 stats., shall comply with s. 119.23 (7) (d) 1. b., 2023 stats., and a private school
13participating in a program under s. 118.60, 2023 stats., shall comply with s. 118.60
14(7) (d) 1. b., 2023 stats.
SB989,106,1815 (6) First time private school participants; 2025-26 school year.
16Notwithstanding s. 118.76 (5) and (6), a private school that first participates in the
17choice program, as defined in s. 118.70 (3), in the 2025-26 school year shall comply
18with the requirements under s. 118.76 (5) and (6) (b) by no later than August 1, 2025.
SB989,106,2519 (7) Combined private schools. For purposes of s. 118.73 (2), a private school
20that submitted to the department of public instruction a notice of intent to
21participate only in the Milwaukee Parental Choice Program in the 2025-26 school
22year and participated only in the part of the choice program, as defined in s. 118.70
23(3), administered by the department of public instruction as the Milwaukee Parental
24Choice Program in the 2025-26 school year is not considered to have participated in
25the choice program, as defined in s. 118.70 (3), in the 2025-26 school year.
SB989,107,3
1(8) Private school choice program; positions. The authorized FTE positions
2for the department of public instruction are increased by 2.0 GPR positions, to be
3funded from the appropriation under s. 20.255 (1) (a).
SB989,107,134 (9) Emergency rules; private school choice program. Using the procedure
5under s. 227.24, the department of public instruction shall promulgate the rules
6required under subch. II of ch. 118 for the period before the effective date of the
7permanent rules promulgated under subch. II of ch. 118, but not to exceed the period
8authorized under s. 227.24 (1) (c), subject to extension under s. 227.24 (2).
9Notwithstanding s. 227.24 (1) (a), (2) (b), and (3), the department of public
10instruction is not required to provide evidence that promulgating a rule under this
11subsection as an emergency rule is necessary for the preservation of the public peace,
12health, safety, or welfare and is not required to provide a finding of emergency for a
13rule promulgated under this subsection.
SB989,107,2314 (10) Emergency rules; special needs scholarship program. Using the
15procedure under s. 227.24, the department of public instruction shall promulgate the
16rules required under s. 115.7915 for the period before the effective date of the
17permanent rules promulgated under s. 115.7915, but not to exceed the period
18authorized under s. 227.24 (1) (c), subject to extension under s. 227.24 (2).
19Notwithstanding s. 227.24 (1) (a), (2) (b), and (3), the department of public
20instruction is not required to provide evidence that promulgating a rule under this
21subsection as an emergency rule is necessary for the preservation of the public peace,
22health, safety, or welfare and is not required to provide a finding of emergency for a
23rule promulgated under this subsection.
SB989,266 24Section 266. Initial applicability.
SB989,108,3
1(1) Pupil applications. Section 118.72, as affected by this act, first applies to
2pupil applications to attend a participating private school under the choice program,
3as defined in s. 118.70 (3), in the 2026-27 school year.
SB989,108,64 (2) Private school eligibility. Section 118.73, as affected by this act, first
5applies to a private school that intends to participate in the choice program, as
6defined in s. 118.70 (3), in the 2026-27 school year.
SB989,108,117 (3) Certificate of occupancy. Section 118.75 (3), as affected by this act, first
8applies to a private school that first participates in the choice program, as defined
9in s. 118.70 (3), in the 2026-27 school year. Section 118.75 (4), as affected by this act,
10first applies to a participating private school that moves its location during the
112026-27 school year.
SB989,267 12Section 267. Effective dates. This act takes effect on July 1, 2025, except as
13follows:
SB989,108,2014 (1) The treatment of ss. 118.60 (2) (a) 3. a. (by Section 89), (ag) 1. (intro.) and
15a. (by Section 101 ), b., and c., 2. a. (by Section 104 ), b., and c. (by Section 107 ), and
164. (by Section 109 ), and (ar) (by Section 112 ) and 119.23 (2) (a) 3. (by Section 240 ),
17(ag) 1. (intro.) and a. (by Section 241 ) and b. and c. (by Section 242 ), 2. a. (by Section
18243), b. (by Section 244), and c. (by Section 245 ), and 4. (by Section 246 ), and (ar)
19(by Section 247 ) and Section 265 (1), (2 ), (8), (9), and (10) of this act take effect on
20the day after publication.
SB989,108,2121 (End)
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