Amendment ASA1-AB40

AB40-ASA1,1006,16 119.23 (2) (a) 7. b. Subject to subd. 7. c. and d., for a private school that is a first-time participant in the program under this section or in the program under s. 118.60 on or after July 1, 2009, and that is not accredited as provided under subd. 7. a., the private school obtains preaccreditation by the Institute for the Transformation of Learning at Marquette University, Wisconsin North Central Association, Wisconsin Religious and Independent Schools Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, or the diocese or archdiocese within which the private school is located by August 1 before the first school term of participation in the program under this section that begins after July 1, 2009, 2013; by August 1 before the first school term of participation in the program under s. 118.60 that begins in the first school year that begins after a school district is identified as an eligible school district under s. 118.60 (1m); or by May 1 if the private school begins participating in the program under this section or in the program under s. 118.60 during summer school. In any school year, a private school may apply for and seek to obtain preaccreditation from only one of the entities enumerated in this subd. 7. b. A private school that fails to obtain accreditation in a school year may apply for and seek to obtain preaccreditation from one of the entities enumerated in this subd. 7. b. in the following school year. The private school shall achieve accreditation by Wisconsin North Central Association, Wisconsin Religious and Independent Schools Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, or any other organization recognized by the National Council for Private School Accreditation, by December 31 of the 3rd school year following the first school year that begins after July 1, 2009, in which it participates in the program under this section or in the program under s. 118.60. If the private school is accredited under this subd. 7. b., the private school is not required to obtain preaccreditation as a prerequisite to providing instruction under this section in additional grades or in an additional or new school.

AB40-ASA1,1861 Section 1861. 119.23 (2) (a) 7. c. of the statutes is amended to read:

AB40-ASA1,1007,2 119.23 (2) (a) 7. c. On or after July 1, 2009, a private school participating or seeking to participate in the program under this section or in the program under s. 118.60 may not apply for accreditation by the Institute for the Transformation of Learning at Marquette University, except that a private school that has applied for accreditation to the Institute for the Transformation of Learning at Marquette University before July 1, 2009, may complete the accreditation process with the Institute for the Transformation of Learning at Marquette University, and may seek renewal of accreditation from the Institute for the Transformation of Learning at Marquette University.

AB40-ASA1,1861m Section 1861m. 119.23 (2) (a) 7. d. of the statutes is amended to read:

AB40-ASA1,1007,16 119.23 (2) (a) 7. d. For a private school that was approved for scholarship funding for the 2005-06 school year by Partners Advancing Values in Education and is participating in the program under this section on November 19, 2011, the private school achieves accreditation by Wisconsin North Central Association, Wisconsin Religious and Independent Schools Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, or any other organization recognized by the National Council for Private School Accreditation, by December 31, 2015. If the private school is accredited as provided under this subd. 7. d., the private school is not required to obtain preaccreditation under subd. 7. b. as a prerequisite to providing instruction under this section in additional grades or in an additional or new school.

AB40-ASA1,1862 Section 1862 . 119.23 (3) (a) of the statutes is renumbered 119.23 (3) (a) (intro.) and amended to read:

AB40-ASA1,1008,5 119.23 (3) (a) (intro.) The pupil or the pupil's parent or guardian shall submit an application, on a form provided by the state superintendent, to the participating private school that the pupil wishes to attend. If more than one pupil from the same family applies to attend the same private school, the pupils may use a single application. Within 60 days after receiving the application, the private school shall notify each applicant, in writing, whether his or her application has been accepted. If the private school rejects an application, the notice shall include the reason. A private school may reject an applicant only if it has reached its maximum general capacity or seating capacity. The state superintendent shall ensure that the private school determines which pupils to accept on a random basis, except that the private school may give preference in accepting applications to siblings of pupils accepted on a random basis. to any of the following:

AB40-ASA1,1863 Section 1863. 119.23 (3) (a) 1. to 3. of the statutes are created to read:

AB40-ASA1,1008,9 119.23 (3) (a) 1. Pupils who attended the private school under this section during the school year prior to the school year for which the application is being made.

AB40-ASA1,1008,13 2. Siblings of pupils who attended the private school during the school year prior to the school year for which the application is being made and to siblings of pupils who have been accepted to the private school for the school year for which the application is being made.

AB40-ASA1,1008,16 3. Pupils who attended another private school under this section or s. 118.60 during the school year prior to the school year for which the application is being made.

AB40-ASA1,1864 Section 1864. 119.23 (4) (b) of the statutes is repealed.

AB40-ASA1,1865 Section 1865. 119.23 (4) (bg) of the statutes is renumbered 119.23 (4) (bg) 1. and amended to read:

AB40-ASA1,1009,2 119.23 (4) (bg) 1. In the 2011-12 and 2012-13 2013-14 school years year, upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in the private school during a school term, the state superintendent shall pay to the private school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from the appropriation under s. 20.255 (2) (fu), an amount equal to the private school's operating and debt service cost per pupil that is related to educational programming, as determined by the department, or $6,442, whichever is less.

AB40-ASA1,1866 Section 1866. 119.23 (4) (bg) 2. of the statutes is created to read:

AB40-ASA1,1009,12 119.23 (4) (bg) 2. Except as provided in subd. 4., in the 2014-15 school year, upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in the private school during a school term, the state superintendent shall pay to the private school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of an amount equal to the private school's operating and debt service cost per pupil that is related to educational programming, as determined by the department, or an amount either of $7,210, if the pupil is enrolled in a grade from kindergarten to 8, or of $7,856, if the pupil is enrolled in a grade from 9 to 12.

AB40-ASA1,1866e Section 1866e. 119.23 (4) (bg) 3. of the statutes is created to read:

AB40-ASA1,1009,18 119.23 (4) (bg) 3. In the 2015-16 school year and in each school year thereafter, upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in the private school during a school term, the state superintendent shall pay to the private school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of the following:

AB40-ASA1,1009,20 a. An amount equal to the private school's operating and debt service cost per pupil that is related to educational programming, as determined by the department.

AB40-ASA1,1010,2 b. Except as provided in subd. 5., an amount equal to the sum of the maximum amount per pupil the state superintendent paid a private school under this section in the previous school year for the grade in which the pupil is enrolled; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for the current school year, if positive; and the change in the amount of statewide categorical aid per pupil between the previous school year and the current school year, as determined under s. 118.40 (2r) (e) 2p., if positive.

AB40-ASA1,1866g Section 1866g. 119.23 (4) (bg) 4. of the statutes is created to read:

AB40-ASA1,1010,10 119.23 (4) (bg) 4. If a pupil is enrolled in a private school that enrolls pupils under the program in any grade between kindergarten to 8 and also in any grade between 9 to 12, the state superintendent shall pay to the private school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of an amount equal to the private school's operating and debt service cost per pupil that is related to educational programming, as determined by the department, or an amount determined as follows:

AB40-ASA1,1010,13 a. Multiply the number of pupils participating in the program under this section who are enrolled in the private school in any grade between kindergarten to 8 by $7,210.

AB40-ASA1,1010,15 b. Multiply the number of pupils participating in the program under this section who are enrolled in the private school in any grade between 9 to 12 by $7,856.

AB40-ASA1,1010,16 c. Add the amounts determined under subd. 4. a. and b.

AB40-ASA1,1010,19 d. Divide the amount determined under subd. 4. c. by the total number of pupils participating in the program under this section who are enrolled at the private school.

AB40-ASA1,1866r Section 1866r. 119.23 (4) (bg) 5. of the statutes is created to read:

AB40-ASA1,1010,24 119.23 (4) (bg) 5. If a pupil is enrolled in a private school that enrolls pupils under the program in any grade between kindergarten to 8 and also in any grade between 9 to 12, an amount determined under subd. 4. a. to d., with the following modifications:

AB40-ASA1,1011,7 a. The number of pupils participating in the program who are enrolled in the private school in any grade between kindergarten to 8 is multiplied by the sum of the multiplier used for the previous school year; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for the current school year, if positive; and the change in the amount of statewide categorical aid per pupil between the previous school year and the current school year, as determined under s. 118.40 (2r) (e) 2p., if positive.

AB40-ASA1,1011,13 b. The number of pupils participating in the program who are enrolled in the private school in any grade between 9 to 12 is multiplied by the sum of the multiplier used for the previous school year; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for the current school year, if positive; and the change in the amount of statewide categorical aid per pupil between the previous school year and the current school year, as determined under s. 118.40 (2r) (e) 2p., if positive.

AB40-ASA1,1867 Section 1867. 119.23 (4) (d) (intro.) of the statutes is amended to read:

AB40-ASA1,1011,18 119.23 (4) (d) (intro.) In determining a private school's operating and debt service cost per pupil under par. (b) 1. and sub. (4m) (a) (bg), the department shall do all of the following, but may not determine separate costs for pupils enrolled in grades kindergarten to 8 and for pupils enrolled in grades 9 to 12:

AB40-ASA1,1867m Section 1867m. 119.23 (4) (d) 2. of the statutes is amended to read:

AB40-ASA1,1012,7 119.23 (4) (d) 2. If legal title to the private school's buildings and premises is held in the name of the private school's parent organization or other related party, there is no other mechanism to include the private school's facilities costs in the calculation of its operating and debt service cost, and the private school requests that the department do so, include an amount equal to 10.5 percent of the fair market value of the school and its premises. If legal title to the private school's buildings and premises is held in the name of the private school's parent organization or other related party but the private school was not permitted to include an amount equal to 10.5 percent of the fair market value of the school and its premises in the 2012-13 school year, the private school may, beginning on the effective date of this subdivision .... [LRB inserts date], request the department to include that amount. A request made by a private school under this subdivision remains effective in subsequent school years and may not be withdrawn by the private school.

AB40-ASA1,1867p Section 1867p. 119.23 (4) (d) 4. of the statutes is created to read:

AB40-ASA1,1012,13 119.23 (4) (d) 4. Permit a private school to accumulate up to 15 percent of the private school's annual operating and debt service costs related to educational programming in a reserve account and include any increase to that reserved amount in the department's determination of the private school's operating and debt service costs related to programming for that school year.

AB40-ASA1,1867r Section 1867r. 119.23 (4m) of the statutes is repealed and recreated to read:

AB40-ASA1,1012,19 119.23 (4m) (a) In addition to the payment under sub. (4), the state superintendent shall, subject to par. (b), pay to each private school participating in the program under this section, on behalf of the parent or guardian of each pupil attending summer school in the private school under this section during a summer and in the manner described in sub. (4) (c), an amount determined as follows:

AB40-ASA1,1012,22 1. Determine the maximum amount that could have been paid, at the end of the immediately preceding school term, per pupil under sub. (4) (bg) for the grade in which the pupil is attending summer school under this section.

AB40-ASA1,1012,23 2. Multiply the amount under subd. 1. by 0.05.

AB40-ASA1,1012,25 (b) A participating private school may receive a per pupil payment under par. (a) if all of the following are satisfied:

AB40-ASA1,1013,2 1. The private school offers no fewer than 19 summer days of instruction during that summer.

AB40-ASA1,1013,4 2. Each summer day of instruction offered by the private school under subd. 1. is comprised of no fewer than 270 minutes of instruction.

AB40-ASA1,1013,7 3. Each pupil for whom the private school seeks a payment under par. (a) attends no fewer than 15 days of summer instruction at the private school during that summer.

AB40-ASA1,1868 Section 1868. 119.23 (4r) (a) 1. of the statutes is repealed.

AB40-ASA1,1869 Section 1869. 119.23 (4r) (a) 2. of the statutes is renumbered 119.23 (4r) (a) and amended to read:

AB40-ASA1,1013,12 119.23 (4r) (a) In the 2010-11 school year and in any school year thereafter, multiply Multiply the amount determined under sub. (4) (b) or (bg) by 0.616.

AB40-ASA1,1871 Section 1871. 119.23 (5) of the statutes is amended to read:

AB40-ASA1,1013,17 119.23 (5) The state superintendent shall ensure that pupils and parents and guardians of pupils who reside in the city are informed annually of the private schools participating in the program under this section and in the program under s. 118.60.

AB40-ASA1,1872m Section 1872m. 119.23 (7) (ad) of the statutes is created to read:

AB40-ASA1,1014,5 119.23 (7) (ad) The governing body of a private school participating in the program under this section and accredited as required under sub. (2) (a) 7. shall ensure that the private school continuously maintains accreditation from Wisconsin North Central Association, Wisconsin Religious and Independent School Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, by any other organization recognized by the National Council for Private Schools Accreditation, or, for a private school to which sub. (2) (a) 7. c. applies, the Institute for the Transformation of Learning at Marquette University, as long as the private school continues to participate in the program under this section.

AB40-ASA1,1873 Section 1873. 119.23 (7) (am) 1. of the statutes is amended to read:

AB40-ASA1,1014,21 119.23 (7) (am) 1. An independent financial audit of the private school conducted by an independent certified public accountant, accompanied by the auditor's statement that the report is free of material misstatements and fairly presents pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall be limited in scope to those records that are necessary for the department to make payments under subs. (4) and (4m). The auditor shall conduct his or her audit, including determining sample sizes and evaluating financial viability, in accordance with the auditing standards established by the American Institute of Certified Public Accountants. The department may not require an auditor to comply with standards that exceed the scope of the standards established by the American Institute of Certified Public Accountants. If a private school participating in the program under this section also accepts pupils under s. 118.60, the private school may submit one comprehensive financial audit to satisfy the requirements of this subdivision and s. 118.60 (7) (am) 1. The private school shall include in the comprehensive financial audit the information specified under s. 118.60 (7) (am) 1.

AB40-ASA1,1873m Section 1873m. 119.23 (7) (b) 3. of the statutes is amended to read:

AB40-ASA1,1015,3 119.23 (7) (b) 3. Ensure that any teacher's aide employed by the private school has graduated from high school, been granted a declaration of equivalency of high school graduation, or been issued a general educational development certificate of high school equivalency, or has obtained a degree or educational credential higher than a high school diploma, declaration of equivalency of high school graduation, or general educational development certificate of high school equivalency.

AB40-ASA1,1873p Section 1873p. 119.23 (7) (d) 1. b. of the statutes is amended to read:

AB40-ASA1,1015,16 119.23 (7) (d) 1. b. A copy of the school's current certificate of occupancy issued by the municipality within which the school is located. If the private school moves to a new location, the private school shall submit a copy of the new certificate of occupancy issued by the municipality within which the school is located to the department before the attendance of pupils at the new location and before the next succeeding date specified in s. 121.05 (1) (a). If the municipality within which the private school is located does not issue certificates of occupancy, the private school may submit a certificate of occupancy issued by the local or regional governmental unit with authority to issue certificates of occupancy or a letter or form from the municipality within which the private school is located that explains that the municipality does not issue certificates of occupancy. A temporary certificate of occupancy does not meet the requirement of this subdivision.

AB40-ASA1,1874 Section 1874. 119.23 (7) (e) of the statutes, as affected by 2013 Wisconsin Act 8, is amended to read:

AB40-ASA1,1016,2 119.23 (7) (e) In the 2009-10 school year, each private school participating in the program under this section shall administer a nationally normed standardized test in reading, mathematics, and science to pupils attending the school under the program in the 4th, 8th, and 10th grades. Beginning in the 2010-11 school year and annually thereafter, each Each private school participating in the program under this section shall administer the examinations required under s. 118.30 (1s) to pupils attending the school under the program. The private school may administer additional standardized tests to such pupils.

AB40-ASA1,1875d Section 1875d. 119.23 (7) (em) of the statutes is created to read:

AB40-ASA1,1016,17 119.23 (7) (em) 1. Beginning in the 2013-14 school year, the governing body of each private school participating in the program under this section shall, subject to subd. 2., annually, by January 15, provide the department with evidence demonstrating that the private school remains accredited for the current school year as required under par. (ad). The governing body shall include as evidence of accreditation a letter prepared by Wisconsin North Central Association, Wisconsin Religious and Independent School Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, by any other organization recognized by the National Council for Private Schools Accreditation, or, for a private school to which sub. (2) (a) 7. c. applies, the Institute for the Transformation of Learning at Marquette University, which confirms that the private school is accredited by that entity as of the date of the letter.

AB40-ASA1,1016,19 2. The governing body shall immediately notify the department if its accreditation status changes.

AB40-ASA1,1875t Section 1875t. 119.23 (10) (a) 2. of the statutes is amended to read:

AB40-ASA1,1016,23 119.23 (10) (a) 2. Failed to provide the notice or pay the fee required under sub. (2) (a) 3. or 3m. b., or provide the information required under sub. (7) (am) or (d), by the date or within the period specified.

AB40-ASA1,1876 Section 1876. 119.23 (10) (a) 3. of the statutes is amended to read:

AB40-ASA1,1017,3 119.23 (10) (a) 3. Failed to refund to the state any overpayment made under s. 119.23 (4) (b), 2011 stats., or s. 119.23 (4) (bg), 2011 stats., or under sub. (4) (b) or (bg) or (4m) by the date specified by department rule.

AB40-ASA1,1876db Section 1876db. 119.23 (10) (am) 1. of the statutes is amended to read:

AB40-ASA1,1017,6 119.23 (10) (am) 1. The private school has not complied with the requirement requirements under sub. (7) (f) or (em).

AB40-ASA1,1876dg Section 1876dg. 119.23 (10) (ar) of the statutes is created to read:

AB40-ASA1,1017,21 119.23 (10) (ar) 1. If the state superintendent determines that a private school has failed to continuously maintain accreditation as required under sub. (7) (ad), that the governing body of the private school has withdrawn the private school from the accreditation process, or that the private school's accreditation has been revoked or terminated by Wisconsin North Central Association, Wisconsin Religious and Independent School Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, by any other organization recognized by the National Council for Private Schools Accreditation, or, for a private school to which sub. (2) (a) 7. c. applies, the Institute for the Transformation of Learning at Marquette University, the state superintendent shall issue an order barring the private school's participation in the program under this section at the end of the current school year.

AB40-ASA1,1018,10 2. A private school whose participation in the program under this section is barred under subd. 1. may not participate in the program under this section or under s. 118.60 until the governing body of the private school demonstrates to the satisfaction of the department that it has obtained accreditation from Wisconsin North Central Association, Wisconsin Religious and Independent School Accreditation, Independent Schools Association of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation, National Lutheran School Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese within which the private school is located, or by any other organization recognized by the National Council for Private Schools Accreditation, provided the accreditation is from an entity other than the entity with which the private school failed to continuously maintain accreditation or, if the private school's accreditation was revoked or terminated, other than the entity that revoked or terminated the private school's accreditation.

AB40-ASA1,1876dj Section 1876dj. 119.23 (10) (c) of the statutes is amended to read:

AB40-ASA1,1018,14 119.23 (10) (c) Whenever the state superintendent issues an order under par. (a), (am), (ar), or (b), he or she shall immediately notify the parent or guardian of each pupil attending the private school under this section.

AB40-ASA1,1876dL Section 1876dL. 119.23 (11) (c) of the statutes is created to read:

AB40-ASA1,1018,18 119.23 (11) (c) Within 10 days after receiving the information submitted as required under sub. (7) (em), notify the participating private school of receipt and approval of accreditation status.

AB40-ASA1,1878 Section 1878. 121.004 (7) (em) of the statutes is created to read:

AB40-ASA1,1019,2 121.004 (7) (em) A pupil attending public school outside his or her school district of residence under s. 118.53 shall be counted as 0.25 pupil for each course the pupil attends at the public school during the school year. A pupil attending public school in his or her school district of residence under s. 118.53 shall be counted as the result obtained by dividing the number of hours of direct pupil instruction scheduled for the pupil at the public school during the school year by the number of hours of direct pupil instruction that the school district scheduled for a pupil in the same grade during the school year.

AB40-ASA1,1879 Section 1879. 121.02 (1) (a) 2. of the statutes is amended to read:

AB40-ASA1,1019,10 121.02 (1) (a) 2. Subject to s. 118.40 (8) (b) 2. and 3., ensure that all instructional staff of charter schools located in the school district hold a license or permit to teach issued by the department. For purposes of this subdivision, a virtual charter school is located in the school district specified in s. 118.40 (8) (a) and a charter school established under s. 118.40 (3) (c) 1. c. is located in the school district specified in s. 118.40 (3) (c) 1. c. The state superintendent shall promulgate rules defining "instructional staff" for purposes of this subdivision.

AB40-ASA1,1881 Section 1881. 121.05 (1) (a) 12m. of the statutes is created to read:

AB40-ASA1,1019,12 121.05 (1) (a) 12m. Pupils attending a public school under s. 118.53.

AB40-ASA1,1882 Section 1882. 121.05 (3m) of the statutes is created to read:

AB40-ASA1,1019,18 121.05 (3m) If pupils enrolled in a school will not be in attendance at the school on any of the dates specified in sub. (1) (a) or (2) because of a regularly scheduled holiday or for a reason approved by the school board, the state superintendent shall permit the membership counting date to occur on the 3rd weekday that follows the next school day on which school is in session.

AB40-ASA1,1883 Section 1883. 121.07 (6) (e) 1. of the statutes is amended to read:

AB40-ASA1,1020,3 121.07 (6) (e) 1. For a school district created by a consolidation under s. 117.08 or 117.09, in the school year in which the consolidation takes effect and in each of the subsequent 4 school years, the amounts under pars. (b) and (d) shall be multiplied by 1.15 and rounded to the next lowest dollar. In the 5th school year following the school year in which the consolidation took effect, the amounts under pars. (b) and (d) shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school year following the school year in which the consolidation took effect, the amounts under pars. (b) and (d) shall be multiplied by 1.05 and rounded to the next lower dollar.

AB40-ASA1,1884 Section 1884. 121.07 (7) (e) 1. of the statutes is amended to read:

AB40-ASA1,1020,13 121.07 (7) (e) 1. For a school district created by a consolidation under s. 117.08 or 117.09, in the school year in which the consolidation takes effect and in each of the subsequent 4 school years, the amounts under pars. (a) to (bm) shall be multiplied by 1.15 and rounded to the next lower dollar. In the 5th school year following the school year in which the consolidation took effect, the amounts under pars. (a) to (bm) shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school year following the school year in which the consolidation took effect, the amounts under pars. (a) to (bm) shall be multiplied by 1.05 and rounded to the next lower dollar.

AB40-ASA1,1884p Section 1884p. 121.08 (4) (a) 2. of the statutes is amended to read:

AB40-ASA1,1020,17 121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid that all school districts are eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred.