SB21-SSA1,3310r 17Section 3310r. 118.52 (12) (b) of the statutes is created to read:
SB21-SSA1,1038,2418 118.52 (12) (b) An educational institution that is an institution of higher
19education may charge a pupil, or the parent or guardian of a minor pupil, additional
20tuition and fees for attending a course at the institution of higher education under
21this section, but only if the pupil will receive post-secondary credit for the successful
22completion of the course. The school board and the educational institution under this
23paragraph shall determine the amount of tuition and fees the educational institution
24may charge a pupil for attending such a course.
SB21-SSA1,3311 25Section 3311. 118.55 (7g) of the statutes is amended to read:
SB21-SSA1,1039,11
1118.55 (7g) Transportation. The parent or guardian of a pupil who is
2attending an institution of higher education or technical college under this section
3and is taking a course for high school credit may apply to the state superintendent
4for reimbursement of the cost of transporting the pupil between the high school in
5which the pupil is enrolled and the institution of higher education or technical college
6that the pupil is attending if the pupil and the pupil's parent or guardian are unable
7to pay the cost of such transportation. The state superintendent shall determine the
8reimbursement amount and shall pay the amount from the appropriation under s.
920.255 (2) (cw). The state superintendent shall give preference under this subsection
10to those pupils who are eligible satisfy the income eligibility criteria for a free or
11reduced-price lunch under 42 USC 1758 (b) (1).
SB21-SSA1,3311m 12Section 3311m. 118.56 (intro.) of the statutes is amended to read:
SB21-SSA1,1039,17 13118.56 Work based learning programs. (intro.) A school board, a governing
14body board of a charter school established under s. 118.40 (2r) or (2x), or a governing
15body of a private school may create a work based learning program for pupils in
16grades 9 to 12. A school board or governing body that creates a work based learning
17program under this section shall create the program to do all of the following:
SB21-SSA1,3312 18Section 3312. 118.57 of the statutes is created to read:
SB21-SSA1,1039,24 19118.57 Notice of educational options; accountability report
20performance category; pupil assessments.
(1) Annually, by January 31, each
21school board shall publish as a class 1 notice, under ch. 985, and post on its Internet
22site a description of the educational options available to the child, including public
23schools, private schools participating in a parental choice program, charter schools,
24virtual schools, full-time open enrollment, youth options, and course options.
SB21-SSA1,1040,7
1(2) The school board shall include in the notice under sub. (1) the most recent
2performance category assigned under s. 115.385 (2) to each school within the school
3district boundaries, including charter schools established under s. 118.40 (2r) or (2x)
4and private schools participating in a parental choice program under s. 118.60 or
5119.23. The notice published by the school board shall inform parents that the full
6school and school district accountability report is available on the school board's
7Internet site.
SB21-SSA1,3313 8Section 3313. 118.60 (1) (b) of the statutes is repealed.
SB21-SSA1,3314 9Section 3314. 118.60 (1) (e) of the statutes is repealed.
SB21-SSA1,3315 10Section 3315. 118.60 (1) (f) of the statutes is repealed.
SB21-SSA1,3317 11Section 3317. 118.60 (2) (a) 1. a. of the statutes is amended to read:
SB21-SSA1,1040,1912 118.60 (2) (a) 1. a. Except as provided in par. (bm), the pupil is a member of a
13family that has a total family income that does not exceed an amount equal to 3.0
14times the poverty level determined in accordance with criteria established by the
15director of the federal office of management and budget. In this subdivision and sub.
16(3m), family income includes income of the pupil's parents or legal guardians. The
17Except as provided in subd. 1. c., the family income of the pupil shall be verified as
18provided in subd. 1. b. A pupil attending a private school under this section whose
19family income increases may continue to attend a private school under this section.
SB21-SSA1,3318 20Section 3318. 118.60 (2) (a) 1. c. of the statutes is created to read:
SB21-SSA1,1041,221 118.60 (2) (a) 1. c. The family income of a pupil does not need to be verified
22under subd. 1. b. for a pupil who resided in a school district other than an eligible
23school district or a 1st class city school district in a school year, attended a
24participating private school in a school district other than an eligible school district
25or a 1st class city school district under the program under this section in that school

1year, and applies to attend a participating private school in any other school district
2in the school year immediately following that school year.
SB21-SSA1,3319 3Section 3319. 118.60 (2) (a) 2m. of the statutes is created to read:
SB21-SSA1,1041,74 118.60 (2) (a) 2m. For a pupil who resides in a school district, other than an
5eligible school district or a 1st class city school district, that begins participating in
6the program under this section in the 2016-17 school year or any school year
7thereafter, the pupil satisfies one or more of the following:
SB21-SSA1,1041,98 a. The pupil was enrolled in a public school in the school district in which the
9pupil resides during the previous school year.
SB21-SSA1,1041,1010 b. The pupil was not enrolled in school in the previous school year.
SB21-SSA1,1041,1211 c. The pupil attended a private school under this section in the previous school
12year.
SB21-SSA1,1041,1413 d. The pupil is applying to kindergarten, first grade, or 9th grade in a private
14school participating in the program under this section.
SB21-SSA1,3320 15Section 3320. 118.60 (2) (a) 3. a. of the statutes is amended to read:
SB21-SSA1,1041,2216 118.60 (2) (a) 3. a. Except as provided in subd. 3. b. and c. and sub. (2) par. (ag)
171., the private school notified the state superintendent of its intent to participate in
18the program under this section or in the program under s. 119.23, and paid the
19nonrefundable fee, set by the department as required under s. 119.23 (2) (a) 3., by
20February 1 January 10 of the previous school year. The notice shall specify the
21number of pupils participating in the program under this section and in the program
22under s. 119.23 for which the school has space.
SB21-SSA1,3321 23Section 3321. 118.60 (2) (a) 6. a. of the statutes is amended to read:
SB21-SSA1,1042,324 118.60 (2) (a) 6. a. Except as provided in subd. 6. c. and d., all of the private
25school's teachers have a teaching license issued by the department or a bachelor's

1degree or a degree or educational credential higher than a bachelor's degree,
2including a masters or doctorate, from an a nationally or regionally accredited
3institution of higher education.
SB21-SSA1,3322 4Section 3322. 118.60 (2) (a) 6. b. of the statutes is amended to read:
SB21-SSA1,1042,75 118.60 (2) (a) 6. b. All of the private school's administrators have at least a
6bachelor's degree from an a nationally or regionally accredited institution of higher
7education or a teaching license or administrator's license issued by the department.
SB21-SSA1,3323m 8Section 3323m. 118.60 (2) (be) of the statutes is repealed and recreated to
9read:
SB21-SSA1,1042,1010 118.60 (2) (be) 1. In this paragraph:
SB21-SSA1,1042,1411 a. "Applicable percentage" means, for the 2015-16 and 2016-17 school years,
121 percent, and for each school year beginning with the 2017-18 school year and
13ending with the 2025-26 school year, the applicable percentage for the previous
14school year plus one percentage point.
SB21-SSA1,1042,1515 b. "Membership" has the meaning given in s. 121.004 (5).
SB21-SSA1,1042,1816 c. "Pupil participation limit" means a school district's membership in the
17previous school year multiplied by the applicable percentage for the current school
18year.
SB21-SSA1,1042,2319 2. Beginning with the 2015-16 school year and ending with the 2025-26 school
20year, the total number of pupils residing in a school district, other than an eligible
21school district or a 1st class city school district, who may attend a private school
22under this section during a school year may not exceed the school district's pupil
23participation limit for that school year.
SB21-SSA1,1042,2524 3. Beginning with the 2026-27 school year, there is no limit on the number of
25pupils who may attend private schools under this section.
SB21-SSA1,3323p
1Section 3323p. 118.60 (2) (bs) of the statutes is amended to read:
SB21-SSA1,1043,52 118.60 (2) (bs) In the 2013-14 and 2014-15 school years, a A private school may
3accept pupils who reside in a school district, other than an eligible school district or
4a 1st class city school district, under this section only if the private school was has
5been continually
operating as a private school on since May 1, 2013.
SB21-SSA1,3324 6Section 3324. 118.60 (3) (a) (intro.) and 1. (intro.) of the statutes are
7consolidated, renumbered 118.60 (3) (a) (intro.) and amended to read:
SB21-SSA1,1043,208 118.60 (3) (a) (intro.) The pupil or the pupil's parent or guardian shall submit
9an application, on a form provided by the state superintendent, to the participating
10private school that the pupil wishes to attend. If more than one pupil from the same
11family applies to attend the same private school, the pupils may use a single
12application. Within 60 days after receiving the application, the private school shall
13notify each applicant, in writing, whether his or her application has been accepted.
14If the private school rejects an application, the notice shall include the reason.
15Subject to pars. (ag) and par. (ar), a private school may reject an applicant only if it
16has reached its maximum general capacity or seating capacity. Except as provided
17in pars. (ag) and par. (ar), the state superintendent shall ensure that the private
18school determines which pupils to accept on a random basis, except that: 1. The the
19private school may give preference to the following in accepting applications to any
20of the following
, in the order of preference listed:
SB21-SSA1,3325 21Section 3325. 118.60 (3) (a) 1. a. to c. and 2. of the statutes are repealed.
SB21-SSA1,3326 22Section 3326. 118.60 (3) (a) 1m., 2m., 3., 4. and 5. of the statutes are created
23to read:
SB21-SSA1,1043,2524 118.60 (3) (a) 1m. Pupils who attended the private school under this section
25during the previous school year.
SB21-SSA1,1044,1
12m. Siblings of pupils described in subd. 1m.
SB21-SSA1,1044,32 3. Pupils who attended a different private school under this section or s. 119.23
3during the previous school year.
SB21-SSA1,1044,44 4. Siblings of pupils described under subd. 3.
SB21-SSA1,1044,75 5. Siblings of those pupils who have been randomly accepted to attend the
6private school under this section and who did not attend a private school under this
7section or s. 119.23 during the previous school year.
SB21-SSA1,3327 8Section 3327. 118.60 (3) (ag) of the statutes is repealed.
SB21-SSA1,3328m 9Section 3328m. 118.60 (3) (ar) of the statutes is repealed and recreated to
10read:
SB21-SSA1,1044,1511 118.60 (3) (ar) 1. In the 2015-16 school year and any school year thereafter, a
12private school that has submitted a notice of intent to participate under sub. (2) (a)
133. a. may accept applications for the following school year between February 1 and
14April 20 from pupils who reside in a school district, other than an eligible school
15district or a 1st class city school district.
SB21-SSA1,1044,2016 2. By May 1, 2015, and by May 1 of any school year thereafter, each private
17school that received applications under subd. 1. shall report to the department the
18number of pupils who have applied under subd. 1. to attend the private school under
19this section and the names of those applicants that have siblings who have also
20applied under subd. 1. to attend the private school under this section.
SB21-SSA1,1045,221 3. Annually, upon receipt of the information under subd. 2., the department
22shall, for each school district, determine the sum of all applicants for pupils residing
23in that school district under this paragraph. In determining the sum, the
24department shall count a pupil who has applied to attend more than one private

1school under the program only once. After determining the sum of all applicants for
2pupils residing in a school district, the department shall do one of the following:
SB21-SSA1,1045,63 a. If the total number of applicants does not exceed the school district's pupil
4participation limit under sub. (2) (be), the department shall immediately notify the
5private schools that all applicants reported under subd. 2. may be accepted into the
6private schools under the program for the next school year.
SB21-SSA1,1045,117 b. If the total number of applicants exceeds the school district's pupil
8participation limit under sub. (2) (be), the department shall determine which
9applications to accept on a random basis, except that the department shall give
10preference to the applications of pupils described in s. 118.60 (3) (a) 1m. to 5., in the
11order of preference listed in that paragraph.
SB21-SSA1,1045,1512 4. For each school district in which private schools received applications under
13subd. 1. that exceeded the school district's pupil participation limit under sub. (be),
14the department shall establish a waiting list in accordance with the preferences
15required under subd. 3. b.
SB21-SSA1,1045,2416 5. A private school that has accepted a pupil who resides in a school district,
17other than an eligible school district or a 1st class city school district, under this
18paragraph shall notify the department whenever the private school determines that
19a pupil will not attend the private school under this paragraph. If, upon receiving
20notice under this subdivision, the department determines that the number of pupils
21attending private schools under this section falls below a school district's pupil
22participation limit under sub. (2) (be), the department shall fill any available slot in
23that school district with a pupil selected from the school district's waiting established
24under subd. 4., if such a waiting list exists.
SB21-SSA1,3330 25Section 3330. 118.60 (3) (d) of the statutes is created to read:
SB21-SSA1,1046,6
1118.60 (3) (d) By the 3rd Friday in September, a pupil or a pupil's parent or
2guardian shall notify, using a form provided by the department, the department that
3the pupil is currently participating in the program under this section. The form
4provided by the department under this paragraph shall require a pupil or a pupil's
5parent or guardian to indicate the school year during which the pupil first began
6participating in the program under this section.
SB21-SSA1,3331 7Section 3331. 118.60 (4) (a) of the statutes is amended to read:
SB21-SSA1,1046,128 118.60 (4) (a) Annually, on or before October 15 1, a private school participating
9in the program under this section shall file with the department a report stating its
10summer average daily membership equivalent and its summer choice average daily
11membership equivalent
attendance for each day of summer school for the purpose
12of sub. (4m).
SB21-SSA1,3333 13Section 3333. 118.60 (4) (bg) 3. (intro.) and 118.60 (4) (bg) 3. b. of the statutes
14are consolidated, renumbered 118.60 (4) (bg) 3. and amended to read:
SB21-SSA1,1047,215 118.60 (4) (bg) 3. In the 2015-16 school year and in each school year thereafter,
16upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
17the private school during a school term, except as provided in subd. 5., the state
18superintendent shall pay to the private school in which the pupil is enrolled on behalf
19of the pupil's parent or guardian, from the appropriation under s. 20.255 (2) (fr), the
20lesser of the following: b. Except as provided in subd. 5.,
an amount equal to the sum
21of the maximum amount per pupil the state superintendent paid a private school
22under this section in the previous school year for the grade in which the pupil is
23enrolled; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for
24the current school year, if positive; and the change in the amount of statewide

1categorical aid per pupil between the previous school year and the current school
2year, as determined under s. 118.40 (2r) (e) 2p., if positive.
SB21-SSA1,3334 3Section 3334. 118.60 (4) (bg) 3. a. of the statutes is repealed.
SB21-SSA1,3335 4Section 3335. 118.60 (4) (bg) 5. (intro.) of the statutes is amended to read:
SB21-SSA1,1047,95 118.60 (4) (bg) 5. (intro.) If the pupil described in subd. 3. is enrolled in a private
6school that enrolls pupils under the program in any grade between kindergarten to
78 and also in any grade between 9 to 12, the state superintendent shall substitute
8for the amount described in subd. 3. b. the amount determined under subd. 4. a. to
9d., with the following modifications:
SB21-SSA1,3340 10Section 3340. 118.60 (4) (d) of the statutes is repealed.
SB21-SSA1,3340g 11Section 3340g. 118.60 (4d) of the statutes is created to read:
SB21-SSA1,1047,1512 118.60 (4d) (a) In this subsection, "incoming choice pupil" means a pupil who
13resides in a school district, other than a 1st class city school district, who begins
14participating in the program under this section in the 2015-16 school year or any
15school year thereafter, and who is enrolled in a private school under this section.
SB21-SSA1,1047,1816 (b) 1. Beginning in the 2015-16 school year, subject to s. 121.085 (1), the
17department shall decrease a school district's state aid payment under s. 121.08 by
18an amount calculated as follows:
SB21-SSA1,1047,2019 a. Identify the incoming choice pupils residing in the school district for whom
20a payment is made under sub. (4) (bg) in that school year.
SB21-SSA1,1047,2221 b. Sum the payments made under sub. (4) (bg) for all of the pupils identified
22under subd. 1. a. for that school year.
SB21-SSA1,1047,2423 c. Identify the incoming choice pupils residing in the school district for whom
24a payment is made under sub. (4m) in that school year.
SB21-SSA1,1048,2
1d. Sum the payments made under sub. (4m) (a) for all of the pupils identified
2under subd. 1. c. for that school year.
SB21-SSA1,1048,33 e. Sum the amounts calculated under subd. 1. b. and d.
SB21-SSA1,1048,74 2. If a school district's state aid payment under s. 121.08 is insufficient to cover
5the reduction under subd. 1., as determined under s. 121.085 (2), the department
6shall decrease other state aid payments made by the department to the school
7district by the remaining amount.
SB21-SSA1,1048,108 3. The department shall ensure that the aid adjustment under subd. 1. does not
9affect the amount determined to be received by a school district as state aid under
10s. 121.08 for any other purpose.
SB21-SSA1,3351g 11Section 3351g. 118.60 (4s) of the statutes is created to read:
SB21-SSA1,1048,1512 118.60 (4s) Notwithstanding subs. (4), (4d), (4m), and (4r), a pupil attending
13a private school participating in the program under this section who is receiving a
14scholarship under s. 115.7915 shall not be counted as a pupil attending the private
15school under this section under sub. (4), (4d), (4m), or (4r).
SB21-SSA1,3352 16Section 3352. 118.60 (6m) (b) 1. of the statutes is amended to read:
SB21-SSA1,1048,2217 118.60 (6m) (b) 1. The number of pupils attending the private school under this
18section in the previous school year who began participating in the program under
19this section in the 2015-16 school year or any school year thereafter and the number
20of pupils attending the private school under this section in the previous school year
21who began participating in the program under this section before the 2015-16 school
22year
.
SB21-SSA1,3353 23Section 3353. 118.60 (6m) (b) 3. (intro.) and d. of the statutes are consolidated,
24renumbered 118.60 (6m) (b) 3. and amended to read:
SB21-SSA1,1049,4
1118.60 (6m) (b) 3. For each of the previous 5 school years in which the private
2school has participated in the program under this section, all of the following
3information: d. To
to the extent permitted under 20 USC 1232g and 43 CFR part 99,
4pupil scores on all standardized tests administered under sub. (7) (e) s. 118.30 (1t).
SB21-SSA1,3354 5Section 3354. 118.60 (6m) (b) 3. a. to c. of the statutes are repealed.
SB21-SSA1,3355c 6Section 3355c. 118.60 (7) (am) of the statutes is renumbered 118.60 (7) (am)
72m. and amended to read:
SB21-SSA1,1049,128 118.60 (7) (am) 2m. Each private school participating in the program under this
9section is subject to uniform financial accounting standards established by the
10department. Annually by September 1 October 15 following a school year in which
11a private school participated in the program under this section, the private school
12shall submit to the department all of the following:
SB21-SSA1,1050,1713 a. An independent financial audit of the private school conducted by an
14independent certified public accountant, accompanied by the auditor's statement
15that the report is free of material misstatements and fairly presents pupil costs
16under sub. (4) (bg). The audit under this subdivision shall be limited in scope to those
17records that are necessary for the department to make payments under subs. (4) and
18(4m)
the private school's eligible education expenses, and beginning in the 2nd school
19year a private school participates in the program under this section, a copy of a
20management letter prepared by the auditor. The audit shall be prepared in
21accordance with generally accepted accounting principles with allowable
22modifications for long-term fixed assets acquired before 2014. The audit shall
23include a calculation of the private school's net eligible education expenses and a
24calculation of the balance of the private school's fund for future eligible education
25expenses
. The auditor shall conduct his or her audit, including determining sample

1sizes and evaluating financial viability, in accordance with the auditing standards
2established by the American Institute of Certified Public Accountants. The
3department may not require an auditor to comply with standards that exceed the
4scope of the standards established by the American Institute of Certified Public
5Accountants. If a private school participating in a program under this section is part
6of an organization and the private school and the organization share assets,
7liabilities, or eligible education expenses, the private school may submit an audit of
8the private school or of the organization of which it is a part. If a private school that
9is part of an organization with which it shares assets, liabilities, or eligible education
10expenses submits an audit of only the private school, the independent auditor shall
11use his or her professional judgment to allocate any shared assets, liabilities, and
12eligible education expenses between the organization and the private school.
If a
13private school participating in the program under this section also accepts pupils
14under s. 119.23, the private school may submit one comprehensive financial audit to
15satisfy the requirements of this subdivision and s. 119.23 (7) (am) 1 2m. The private
16school shall include in the comprehensive financial audit the information specified
17under s. 119.23 (7) (am) 1 2m.
SB21-SSA1,1051,318 b. Evidence of sound fiscal and internal control practices, as prescribed by the
19department by rule. An independent auditor engaged to evaluate the private school's
20fiscal and internal control practices shall conduct his or her evaluation, including
21determining sample sizes, in accordance with attestation standards established by
22the American Institute of Certified Public Accountants. The independent auditor
23engaged to evaluate the private school's fiscal and internal control practice shall also
24review any concerns raised in the private school's management letter submitted
25under subd. 2m. a. The fact that a private school reports a negative reserve balance

1alone is not evidence that the private school does not have the financial ability to
2continue operating or that the private school does not follow sound fiscal and internal
3control practices.
SB21-SSA1,3355e 4Section 3355e. 118.60 (7) (am) 1m. of the statutes is created to read:
SB21-SSA1,1051,135 118.60 (7) (am) 1m. In this paragraph, "eligible education expenses" means all
6direct and indirect costs associated with a private school's educational programming
7for pupils enrolled in grades kindergarten to 12 that are reasonable for the private
8school to achieve its educational purposes, as determined by the governing body of
9the private school and reviewed by an independent auditor. "Eligible education
10expenses" include expenses related to management, insurance, transportation,
11extracurricular programming and activities, facility and equipment costs,
12development expenses, and programming that provides child care services before
13school, after school, or both before and after school.
SB21-SSA1,3355g 14Section 3355g. 118.60 (7) (am) 2m. c. of the statutes is created to read:
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