AB40-ASA1,1018,1412 119.23 (10) (c) Whenever the state superintendent issues an order under par.
13(a), (am), (ar), or (b), he or she shall immediately notify the parent or guardian of each
14pupil attending the private school under this section.
AB40-ASA1,1876dL 15Section 1876dL. 119.23 (11) (c) of the statutes is created to read:
AB40-ASA1,1018,1816 119.23 (11) (c) Within 10 days after receiving the information submitted as
17required under sub. (7) (em), notify the participating private school of receipt and
18approval of accreditation status.
AB40-ASA1,1878 19Section 1878. 121.004 (7) (em) of the statutes is created to read:
AB40-ASA1,1019,220 121.004 (7) (em) A pupil attending public school outside his or her school
21district of residence under s. 118.53 shall be counted as 0.25 pupil for each course the
22pupil attends at the public school during the school year. A pupil attending public
23school in his or her school district of residence under s. 118.53 shall be counted as the
24result obtained by dividing the number of hours of direct pupil instruction scheduled
25for the pupil at the public school during the school year by the number of hours of

1direct pupil instruction that the school district scheduled for a pupil in the same
2grade during the school year.
AB40-ASA1,1879 3Section 1879. 121.02 (1) (a) 2. of the statutes is amended to read:
AB40-ASA1,1019,104 121.02 (1) (a) 2. Subject to s. 118.40 (8) (b) 2. and 3., ensure that all instructional
5staff of charter schools located in the school district hold a license or permit to teach
6issued by the department. For purposes of this subdivision, a virtual charter school
7is located in the school district specified in s. 118.40 (8) (a) and a charter school
8established under s. 118.40 (3) (c) 1. c. is located in the school district specified in s.
9118.40 (3) (c) 1. c. The state superintendent shall promulgate rules defining
10"instructional staff" for purposes of this subdivision.
AB40-ASA1,1881 11Section 1881. 121.05 (1) (a) 12m. of the statutes is created to read:
AB40-ASA1,1019,1212 121.05 (1) (a) 12m. Pupils attending a public school under s. 118.53.
AB40-ASA1,1882 13Section 1882. 121.05 (3m) of the statutes is created to read:
AB40-ASA1,1019,1814 121.05 (3m) If pupils enrolled in a school will not be in attendance at the school
15on any of the dates specified in sub. (1) (a) or (2) because of a regularly scheduled
16holiday or for a reason approved by the school board, the state superintendent shall
17permit the membership counting date to occur on the 3rd weekday that follows the
18next school day on which school is in session.
AB40-ASA1,1883 19Section 1883. 121.07 (6) (e) 1. of the statutes is amended to read:
AB40-ASA1,1020,320 121.07 (6) (e) 1. For a school district created by a consolidation under s. 117.08
21or 117.09, in the school year in which the consolidation takes effect and in each of the
22subsequent 4 school years, the amounts under pars. (b) and (d) shall be multiplied
23by 1.15 and rounded to the next lowest dollar. In the 5th school year following the
24school year in which the consolidation took effect, the amounts under pars. (b) and
25(d) shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school

1year following the school year in which the consolidation took effect, the amounts
2under pars. (b) and (d) shall be multiplied by 1.05 and rounded to the next lower
3dollar.
AB40-ASA1,1884 4Section 1884. 121.07 (7) (e) 1. of the statutes is amended to read:
AB40-ASA1,1020,135 121.07 (7) (e) 1. For a school district created by a consolidation under s. 117.08
6or 117.09, in the school year in which the consolidation takes effect and in each of the
7subsequent 4 school years, the amounts under pars. (a) to (bm) shall be multiplied
8by 1.15 and rounded to the next lower dollar. In the 5th school year following the
9school year in which the consolidation took effect, the amounts under pars. (a) to (bm)
10shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school
11year following the school year in which the consolidation took effect, the amounts
12under pars. (a) to (bm) shall be multiplied by 1.05 and rounded to the next lower
13dollar.
AB40-ASA1,1884p 14Section 1884p. 121.08 (4) (a) 2. of the statutes is amended to read:
AB40-ASA1,1020,1715 121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid
16that all school districts are eligible to be paid from the appropriation under s. 20.255
17(2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred.
AB40-ASA1,1884r 18Section 1884r. 121.08 (4) (a) 3. of the statutes is amended to read:
AB40-ASA1,1020,2119 121.08 (4) (a) 3. Multiply the amount of state aid that the school district is
20eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the
21reduction under par. (b) or (br) had not occurred, by the quotient under subd. 2.
AB40-ASA1,1885g 22Section 1885g. 121.08 (4) (b) 1. of the statutes is amended to read:
AB40-ASA1,1021,523 121.08 (4) (b) 1. Multiply the amounts paid under s. 119.23 (4) and (4m) in the
242009-10 school year by 41.6 percent, and multiply the amounts paid under s. 119.23
25(4) and (4m) in the 2010-11 to 2012-13 school year and in each school year thereafter

1years by 38.4 percent. Beginning in the 2013-14 school year, multiply the amounts
2paid under s. 119.23 (4) and (4m) in the current school year by a percentage
3determined by subtracting 3.2 percentage points from the percentage that was
4applied under this subdivision in the previous school year. This subdivision does not
5apply after the 2024-25 school year.
AB40-ASA1,1886g 6Section 1886g. 121.08 (4) (br) of the statutes is repealed.
AB40-ASA1,1887g 7Section 1887g. 121.08 (4) (d) of the statutes is amended to read:
AB40-ASA1,1021,98 121.08 (4) (d) The state superintendent shall ensure that the total amount of
9aid reduction under pars. (a), and (b), and (br) lapses to the general fund.
AB40-ASA1,1888 10Section 1888. 121.105 (3) of the statutes is amended to read:
AB40-ASA1,1021,2411 121.105 (3) In the school year in which a school district consolidation takes
12effect under s. 117.08 or 117.09 and in each of the subsequent 4 school years, the
13consolidated school district's state aid shall be an amount that is not less than the
14aggregate state aid to which the consolidating school districts were eligible in the
15school year prior to the school year in which the consolidation takes effect. In the 5th
16school year following the school year in which the consolidation took effect, the
17consolidated school district is entitled to a payment under this subsection in an
18amount that is equal to 66 percent of the payment that the consolidated school
19district received under this subsection in the prior school year. In the 6th school year
20following the school year in which the consolidation took effect, the consolidated
21school district is entitled to a payment under this subsection in an amount that is
22equal to 33 percent of the payment that the consolidated school district received in
23the 4th school year following the school year in which the consolidation took effect.

24The additional state aid shall be paid from the appropriation under s. 20.255 (2) (ac).
AB40-ASA1,1889 25Section 1889. 121.54 (2) (c) of the statutes is amended to read:
AB40-ASA1,1022,13
1121.54 (2) (c) An annual or special meeting of a common or union high school
2district, or the school board of a unified school district, may elect to provide
3transportation for pupils who are not required to be transported under this section,
4including pupils attending public school under s. 118.145 (4) or 118.53.
5Transportation may be provided for all or some of the pupils who reside in the school
6district to and from the public school they are entitled to attend or the private school,
7within or outside the school district, within whose attendance area they reside. If
8transportation is provided for less than all such pupils there shall be reasonable
9uniformity in the minimum distance that pupils attending public and private schools
10will be transported. Except for elementary school districts electing to furnish
11transportation under par. (b) 2., this paragraph does not permit a school district
12operating only elementary grades to provide transportation for pupils attending
13private schools.
AB40-ASA1,1891 14Section 1891. 121.58 (2) (a) 4. of the statutes is amended to read:
AB40-ASA1,1022,1815 121.58 (2) (a) 4. For each pupil so transported whose residence is more than
1612 miles from the school attended, $180 per school year in the 2006-07 school year
17and
$220 per school year in the 2012-13 school year and $275 per school year
18thereafter.
AB40-ASA1,1891m 19Section 1891m. 121.59 of the statutes is created to read:
AB40-ASA1,1022,21 20121.59 High cost transportation aid. (1) In this section, "transportation
21costs" means costs that are eligible for reimbursement under s. 121.58.
AB40-ASA1,1022,23 22(2) Annually the department shall pay to each school district the amount
23determined as follows:
AB40-ASA1,1023,3
1(a) Divide the statewide school district transportation costs in the previous
2school year by the statewide membership in the previous school year and multiply
3the quotient by 1.5.
AB40-ASA1,1023,54 (b) Divide the school district's transportation costs in the previous school year
5by the school district's membership in the previous school year.
AB40-ASA1,1023,66 (c) Subtract the product under par. (a) from the quotient under par. (b).
AB40-ASA1,1023,87 (d) If the remainder under par. (c) is a positive number, multiply it by the school
8district's membership.
AB40-ASA1,1023,109 (e) Divide the product under par. (d) for the school district by the product under
10par. (d) for all school districts.
AB40-ASA1,1023,1211 (f) Multiply the quotient under par. (e) by the amount appropriated under s.
1220.255 (2) (cq).
AB40-ASA1,1023,14 13(3) Aid under this section shall be paid from the appropriation under s. 20.255
14(2) (cq).
AB40-ASA1,1892 15Section 1892. 121.83 (1) (a) 2. of the statutes is amended to read:
AB40-ASA1,1023,1816 121.83 (1) (a) 2. If the agency of service counts the pupil under s. 121.05 (1) (a)
17or (2), or on an alternate counting date under s. 121.05 (3) or (3m), state general aid
18shall be subtracted.
AB40-ASA1,1893 19Section 1893. 121.90 (1) (intro.) of the statutes is amended to read:
AB40-ASA1,1024,220 121.90 (1) (intro.) "Number of pupils enrolled" means the number of pupils
21enrolled on the 3rd Friday of September, including pupils identified in s. 121.05 (1)
22(a) 1. to 11. and 13. and pupils enrolled and counted on an alternate counting date
23under s. 121.05 (3) or (3m)
, and the number of pupils attending the Challenge
24Academy program under s. 321.03 (1) (c) in the previous spring session, except that

1"number of pupils enrolled" excludes the number of pupils attending public school
2under s. ss. 118.145 (4) and 118.53 and except as follows:
AB40-ASA1,1893sb 3Section 1893sb. 121.905 (3) (c) 5. of the statutes is amended to read:
AB40-ASA1,1024,54 121.905 (3) (c) 5. For the limit for the 2013-14 school year and any the 2014-15
5school year thereafter, make no adjustment, add $75 to the result under par. (b).
AB40-ASA1,1893sd 6Section 1893sd. 121.905 (3) (c) 6. of the statutes is created to read:
AB40-ASA1,1024,87 121.905 (3) (c) 6. For the limit for the 2015-16 school year or any school year
8thereafter, make no adjustment to the result under par. (b).
AB40-ASA1,1893sf 9Section 1893sf. 121.91 (2m) (hm) of the statutes is created to read:
AB40-ASA1,1024,1210 121.91 (2m) (hm) Except as provided in subs. (3), (4), and (8), no school district
11may increase its revenues for the 2013-14 school year or for the 2014-15 school year
12to an amount that exceeds the amount calculated as follows:
AB40-ASA1,1024,1613 1. Divide the sum of the amount of state aid received in the previous school year
14and property taxes levied for the previous school year, excluding property taxes
15levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
16(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB40-ASA1,1024,1717 2. Add $75 to the result under subd. 1.
AB40-ASA1,1024,1918 3. Multiply the result under subd. 2. by the average of the number of pupils
19enrolled in the current school year and the 2 preceding school years.
AB40-ASA1,1893sh 20Section 1893sh. 121.91 (2m) (i) (intro.) of the statutes is amended to read:
AB40-ASA1,1024,2321 121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
22district may increase its revenues for the 2013-14 2015-16 school year or for any
23school year thereafter to an amount that exceeds the amount calculated as follows:
AB40-ASA1,1893sj 24Section 1893sj. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
AB40-ASA1,1025,4
1121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) to (h) (i), if a school district
2is created under s. 117.105, its revenue limit under this section for the school year
3beginning with the effective date of the reorganization shall be determined as follows
4except as provided under subs. (3) and (4):
AB40-ASA1,1893sL 5Section 1893sL. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
AB40-ASA1,1025,146 121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
7per pupil allowed under this subsection for the previous school year multiplied by the
8sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
9to the result under subd. 1. a., except that in calculating the limit for the 2011-12
10school year, multiply the result under subd. 1. a. by 0.945,
in calculating the limit for
11the 2012-13 2013-14 school year and the 2014-15 school year, add $50 $75 to the
12result under subd. 1. a., and in calculating the limit for the 2013-14 2015-16 school
13year and any school year thereafter, make no adjustment to the result under subd.
141. a.
AB40-ASA1,1893sn 15Section 1893sn. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
AB40-ASA1,1025,2016 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (e) to (h) (i), if territory is
17detached from a school district to create a new school district under s. 117.105, the
18revenue limit under this section of the school district from which territory is detached
19for the school year beginning with the effective date of the reorganization shall be
20determined as follows except as provided in subs. (3) and (4):
AB40-ASA1,1893sp 21Section 1893sp. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
AB40-ASA1,1026,522 121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase
23per pupil allowed under this subsection for the previous school year multiplied by the
24sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
25to the result under subd. 1. a., except that in calculating the limit for the 2011-12

1school year, multiply the result under subd. 1. a. by 0.945,
in calculating the limit for
2the 2012-13 2013-14 school year and the 2014-15 school year, add $50 $75 to the
3result under subd. 1. a., and in calculating the limit for the 2013-14 2015-16 school
4year and any school year thereafter, make no adjustment to the result under subd.
51. a.
AB40-ASA1,1893st 6Section 1893st. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
AB40-ASA1,1026,137 121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
8s. 117.08 or 117.09, except as follows, in the 2011-12 school year, the consolidated
9school district's revenue limit shall be determined as provided under par. (g),
in the
102012-13 2013-14 school year and the 2014-15 school year, the consolidated school
11district's revenue limit shall be determined as provided under par. (h) (hm), and in
12the 2013-14 2015-16 school year and in each school year thereafter, the consolidated
13school district's revenue limit shall be determined as provided under par. (i):
AB40-ASA1,1893t 14Section 1893t. 121.91 (4) (o) 1. of the statutes is amended to read:
AB40-ASA1,1027,315 121.91 (4) (o) 1. If Except as provided in subd. 1m., if a school board adopts a
16resolution to do so, the limit otherwise applicable to a school district under sub. (2m)
17in any school year is increased by the amount spent by the school district in that
18school year on a project to implement energy efficiency measures or to purchase
19energy efficiency products, including the payment of debt service on bonds a bond or
20notes note issued, or a state trust fund loan obtained, to finance the project, if the
21project results in the avoidance of, or reduction in, energy costs or operational costs,
22the project is governed by a performance contract entered into under s. 66.0133, and
23the bonds bond or notes note issued or state trust fund loan obtained to finance the
24project, if any, are is issued for periods a term not exceeding 20 years. If a school
25board issues bonds or notes a bond or note or obtains a state trust fund loan to finance

1a project described in this subdivision, a resolution adopted by a school board under
2this subdivision is valid for each school year in which the school board pays debt
3service on the bonds or notes bond, note, or state trust fund loan.
AB40-ASA1,1893u 4Section 1893u. 121.91 (4) (o) 1m. of the statutes is created to read:
AB40-ASA1,1027,95 121.91 (4) (o) 1m. If a school district issues a bond or note or obtains a state trust
6fund loan to finance a project described in subd. 1., the amount of debt service
7included in the amount spent by the school district under subd. 1. is the amount paid
8in the calendar year that begins on January 1 of the school year in which the school
9district's revenue limit is increased under this paragraph.
AB40-ASA1,1893v 10Section 1893v. 121.91 (4) (o) 3. of the statutes is created to read:
AB40-ASA1,1027,1411 121.91 (4) (o) 3. If a school district issues a bond or note or obtains a state trust
12fund loan to finance a project described in subd. 1. and the school district's utility
13costs are measurably reduced as a result of the project, the school board shall use the
14savings to retire the bond, note, or state trust fund loan.
AB40-ASA1,1893w 15Section 1893w. 121.91 (4) (p) of the statutes is renumbered 121.91 (4) (p) 1.
AB40-ASA1,1893x 16Section 1893x. 121.91 (4) (p) 2. of the statutes is created to read:
AB40-ASA1,1027,1917 121.91 (4) (p) 2. Any additional revenue received by a school district under this
18paragraph shall not be included in the base for determining the school district's limit
19under sub. (2m) for the following school year.
AB40-ASA1,1893y 20Section 1893y. 121.91 (7) of the statutes is amended to read:
AB40-ASA1,1028,221 121.91 (7) Except as provided in sub. (4) (f) 2., (o), and to (q), and (8), if an excess
22revenue is approved under sub. (3) for a recurring purpose or allowed under sub. (4),
23the excess revenue shall be included in the base for determining the limit for the next
24school year for purposes of this section. If an excess revenue is approved under sub.

1(3) for a nonrecurring purpose, the excess revenue shall not be included in the base
2for determining the limit for the next school year for purposes of this section.
AB40-ASA1,1893z 3Section 1893z. 121.92 (2) (c) of the statutes is amended to read:
AB40-ASA1,1028,124 121.92 (2) (c) If the amount of the deductions under pars. (a) and (b) is
5insufficient to cover the excess revenue, order the school board to reduce the property
6tax obligations of its taxpayers by an amount that represents the remainder of the
7excess revenue. The school district's refunds to taxpayers who have already paid
8their taxes shall be increased by interest at the rate of 0.5% per month. If the school
9board violates the order, any resident of the school district may seek injunctive relief.
10This paragraph does not apply to property taxes levied for the purpose of paying the
11principal and interest on a valid bonds bond or notes note issued or state trust fund
12loan obtained
by the school board.
AB40-ASA1,1894 13Section 1894. 125.06 (11) of the statutes is amended to read:
AB40-ASA1,1028,1914 125.06 (11) Auction sales. The sale by an auction house at public auction of
15a collection of sealed bottles of intoxicating liquor or unopened beer cans for the
16purpose of settling an estate or disposing of the collection or the auction sale of sealed
17bottles or containers of wine or of unopened bottles of intoxicating liquor or
18fermented malt beverages by a charitable organization, as defined in s. 440.41 202.11
19(1), at an auction held to raise money for the charitable organization.
AB40-ASA1,1894p 20Section 1894p. 126.44 (8) (c) 1. and 2. of the statutes are amended to read:
AB40-ASA1,1028,2221 126.44 (8) (c) 1. The milk contractor's current ratio, excluding any assets items
22required to be excluded under sub. (9).
AB40-ASA1,1028,2423 2. The milk contractor's debt to equity ratio, excluding any assets items
24required to be excluded under sub. (9).
AB40-ASA1,1894q 25Section 1894q. 126.44 (9) (intro.) of the statutes is amended to read:
AB40-ASA1,1029,3
1126.44 (9) Assets Items excluded. (intro.) A milk contractor may not include
2any of the following assets items in the calculations under sub. (8) (c), unless the
3department specifically approves their inclusion:
AB40-ASA1,1894r 4Section 1894r. 126.44 (9) (d) of the statutes is created to read:
AB40-ASA1,1029,75 126.44 (9) (d) A liability and the corresponding impact to equity resulting from
6the recording of a loss as a component of other comprehensive income due to the
7recognition of the funding status of a defined benefit pension plan.
AB40-ASA1,1894s 8Section 1894s. 126.44 (9) (e) of the statutes is created to read:
AB40-ASA1,1029,119 126.44 (9) (e) An asset and the corresponding liability that represent an
10amount that is collectible from and owed to the milk contractor itself, as proven by
11the milk contractor.
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