AB40,846,1918 118.60 (4r) (a) Multiply the amount determined under sub. (4) (b) or (bg) by
190.616.
AB40,1854 20Section 1854. 118.60 (4s) of the statutes is created to read:
AB40,846,2421 118.60 (4s) Notwithstanding subs. (4), (4m), and (4r), a pupil attending a
22private school participating in the program under this section who is receiving a
23scholarship under s. 115.7915 shall not be counted as a pupil attending the private
24school under this section under sub. (4), (4m), or (4r).
AB40,1855 25Section 1855. 118.60 (5) of the statutes is amended to read:
AB40,847,4
1118.60 (5) The state superintendent shall ensure that pupils and parents and
2guardians of pupils who reside in an eligible school district are informed annually
3of the private schools participating in the program under this section and in the
4program under s. 119.23
.
AB40,1856 5Section 1856. 118.60 (7) (am) 1. of the statutes is amended to read:
AB40,847,166 118.60 (7) (am) 1. An independent financial audit of the private school
7conducted by an independent certified public accountant, accompanied by the
8auditor's statement that the report is free of material misstatements and fairly
9presents pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall
10be limited in scope to those records that are necessary for the department to make
11payments under subs. (4) and (4m). The auditor shall conduct his or her audit,
12including determining sample sizes and evaluating financial viability, in accordance
13with the auditing standards established by the American Institute of Certified
14Public Accountants. The department may not require an auditor to comply with
15standards that exceed the scope of the standards established by the American
16Institute of Certified Public Accountants.
AB40,1857 17Section 1857. 118.60 (10) (a) 3. of the statutes is amended to read:
AB40,847,2018 118.60 (10) (a) 3. Failed to refund to the state any overpayment made under
19s. 118.60 (4) (b), 2011 stats., or s. 118.60 (4) (bg), 2011 stats., or under sub. (4) (b) or
20(bg) or (4m) by the date specified by department rule.
AB40,1858 21Section 1858. 119.04 (1) of the statutes is amended to read:
AB40,848,622 119.04 (1) Subchapters IV, V and VII of ch. 115, ch. 121 and ss. 66.0235 (3) (c),
2366.0603 (1m) to (3), 115.01 (1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343,
24115.345, 115.363, 115.365 (3), 115.38 (2), 115.415, 115.445, 118.001 to 118.04,
25118.045, 118.06, 118.07, 118.075, 118.076, 118.10, 118.12, 118.125 to 118.14, 118.145

1(4), 118.15, 118.153, 118.16, 118.162, 118.163, 118.164, 118.18, 118.19, 118.20,
2118.223, 118.225, 118.24 (1), (2) (c) to (f), (6), (8), and (10), 118.245, 118.255, 118.258,
3118.291, 118.292, 118.293, 118.30 to 118.43, 118.46, 118.51, 118.52, 118.53, 118.55,
4120.12 (2m), (4m), (5), and (15) to (27), 120.125, 120.13 (1), (2) (b) to (g), (3), (14), (17)
5to (19), (26), (34), (35), (37), (37m), and (38), 120.14, 120.21 (3), and 120.25 are
6applicable to a 1st class city school district and board.
AB40,1859 7Section 1859. 119.23 (2) (a) 3. of the statutes is amended to read:
AB40,848,178 119.23 (2) (a) 3. Except as provided in subd. 3m. b., the private school notified
9the state superintendent of its intent to participate in the program under this section
10or in the program under s. 118.60, and paid a the nonrefundable annual fee set by
11the department, by February 1 of the previous school year. The notice shall specify
12the number of pupils participating in the program under this section and in the
13program under s. 118.60
for which the school has space. The department shall by
14rule set the fee charged under this subdivision at an amount such that the total fee
15revenue covers the costs of employing one full-time auditor to evaluate the financial
16information submitted by private schools under sub. (7) (am) and (d) 2. and 3. and
17under s. 118.60 (7) (am) and (d) 2. and 3.
AB40,1860 18Section 1860. 119.23 (2) (a) 7. b. of the statutes is amended to read:
AB40,849,2319 119.23 (2) (a) 7. b. Subject to subd. 7. c. and d., for a private school that is a
20first-time participant in the program under this section or in the program under s.
21118.60
on or after July 1, 2009, and that is not accredited as provided under subd.
227. a., the private school obtains preaccreditation by the Institute for the
23Transformation of Learning at Marquette University, Wisconsin North Central
24Association, Wisconsin Religious and Independent Schools Accreditation,
25Independent Schools Association of the Central States, Wisconsin Evangelical

1Lutheran Synod School Accreditation, National Lutheran School Accreditation, or
2the diocese or archdiocese within which the private school is located by August 1
3before the first school term of participation in the program under this section that
4begins after July 1, 2009, July 1, 2013; by August 15 before the first school term of
5participation in the program under s. 118.60 that begins in the first school year that
6begins after a school district is identified as an eligible school district under s. 118.60
7(1m) (b);
or by May 1 if the private school begins participating in the program under
8this section or in the program under s. 118.60
during summer school. In any school
9year, a private school may apply for and seek to obtain preaccreditation from only one
10of the entities enumerated in this subd. 7. b. A private school that fails to obtain
11accreditation in a school year may apply for and seek to obtain preaccreditation from
12one of the entities enumerated in this subd. 7. b. in the following school year. The
13private school shall achieve accreditation by Wisconsin North Central Association,
14Wisconsin Religious and Independent Schools Accreditation, Independent Schools
15Association of the Central States, Wisconsin Evangelical Lutheran Synod School
16Accreditation, National Lutheran School Accreditation, the diocese or archdiocese
17within which the private school is located, or any other organization recognized by
18the National Council for Private School Accreditation, by December 31 of the 3rd
19school year following the first school year that begins after July 1, 2009, in which it
20participates in the program under this section or in the program under s. 118.60. If
21the private school is accredited under this subd. 7. b., the private school is not
22required to obtain preaccreditation as a prerequisite to providing instruction under
23this section in additional grades or in an additional or new school.
AB40,1861 24Section 1861. 119.23 (2) (a) 7. c. of the statutes is amended to read:
AB40,850,9
1119.23 (2) (a) 7. c. On or after July 1, 2009, a private school participating or
2seeking to participate in the program under this section or in the program under s.
3118.60
may not apply for accreditation by the Institute for the Transformation of
4Learning at Marquette University, except that a private school that has applied for
5accreditation to the Institute for the Transformation of Learning at Marquette
6University before July 1, 2009, may complete the accreditation process with the
7Institute for the Transformation of Learning at Marquette University, and may seek
8renewal of accreditation from the Institute for the Transformation of Learning at
9Marquette University.
AB40,1862 10Section 1862 . 119.23 (3) (a) of the statutes is renumbered 119.23 (3) (a) (intro.)
11and amended to read:
AB40,850,2312 119.23 (3) (a) (intro.) The pupil or the pupil's parent or guardian shall submit
13an application, on a form provided by the state superintendent, to the participating
14private school that the pupil wishes to attend. If more than one pupil from the same
15family applies to attend the same private school, the pupils may use a single
16application. Within 60 days after receiving the application, the private school shall
17notify each applicant, in writing, whether his or her application has been accepted.
18If the private school rejects an application, the notice shall include the reason. A
19private school may reject an applicant only if it has reached its maximum general
20capacity or seating capacity. The state superintendent shall ensure that the private
21school determines which pupils to accept on a random basis, except that the private
22school may give preference in accepting applications to siblings of pupils accepted on
23a random basis.
to any of the following:
AB40,1863 24Section 1863. 119.23 (3) (a) 1. to 3. of the statutes are created to read:
AB40,851,2
1119.23 (3) (a) 1. Pupils who attended the private school during the school year
2prior to the school year for which the application is being made.
AB40,851,63 2. Siblings of pupils who attended the private school during the school year
4prior to the school year for which the application is being made and to siblings of
5pupils who have been accepted to the private school for the school year for which the
6application is being made.
AB40,851,97 3. Pupils who attended another private school under this section or s. 118.60
8during the school year prior to the school year for which the application is being
9made.
AB40,1864 10Section 1864. 119.23 (4) (b) of the statutes is repealed.
AB40,1865 11Section 1865. 119.23 (4) (bg) of the statutes is renumbered 119.23 (4) (bg) 1.
12and amended to read:
AB40,851,1913 119.23 (4) (bg) 1. In the 2011-12 and 2012-13 2013-14 school years year, upon
14receipt from the pupil's parent or guardian of proof of the pupil's enrollment in the
15private school during a school term, the state superintendent shall pay to the private
16school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from
17the appropriation under s. 20.255 (2) (fu), an amount equal to the private school's
18operating and debt service cost per pupil that is related to educational programming,
19as determined by the department, or $6,442, whichever is less.
AB40,1866 20Section 1866. 119.23 (4) (bg) 2. of the statutes is created to read:
AB40,852,421 119.23 (4) (bg) 2. In the 2014-15 school year and in each school year thereafter,
22upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
23the private school during a school term, the state superintendent shall pay to the
24private school in which the pupil is enrolled on behalf of the pupil's parent or
25guardian, from the appropriation under s. 20.255 (2) (fu), the lesser of an amount

1equal to the private school's operating and debt service cost per pupil that is related
2to educational programming, as determined by the department, or an amount either
3of $7,050, if the pupil is enrolled in a grade from kindergarten to 8, or of $7,856, if
4the pupil is enrolled in a grade from 9 to 12.
AB40,1867 5Section 1867. 119.23 (4) (d) (intro.) of the statutes is amended to read:
AB40,852,86 119.23 (4) (d) (intro.) In determining a private school's operating and debt
7service cost per pupil under par. (b) 1. (bg) and sub. (4m) (a), the department shall
8do all of the following:
AB40,1868 9Section 1868. 119.23 (4r) (a) 1. of the statutes is repealed.
AB40,1869 10Section 1869. 119.23 (4r) (a) 2. of the statutes is renumbered 119.23 (4r) (a)
11and amended to read:
AB40,852,1312 119.23 (4r) (a) In the 2010-11 school year and in any school year thereafter,
13multiply
Multiply the amount determined under sub. (4) (b) or (bg) by 0.616.
AB40,1870 14Section 1870. 119.23 (4s) of the statutes is created to read:
AB40,852,1815 119.23 (4s) Notwithstanding subs. (4), (4m), and (4r), a pupil attending a
16private school participating in the program under this section who is receiving a
17scholarship under s. 115.7915 shall not be counted as a pupil attending the private
18school under this section under sub. (4), (4m), or (4r).
AB40,1871 19Section 1871. 119.23 (5) of the statutes is amended to read:
AB40,852,2320 119.23 (5) The state superintendent shall ensure that pupils and parents and
21guardians of pupils who reside in the city are informed annually of the private
22schools participating in the program under this section and in the program under s.
23118.60
.
AB40,1872 24Section 1872. 119.23 (6m) (b) 3. d. of the statutes is amended to read:
AB40,853,2
1119.23 (6m) (b) 3. d. To the extent permitted under 20 USC 1232g and 43 CFR
2part 99
, pupil scores on all standardized tests administered under sub. (7) (e) 1.
AB40,1873 3Section 1873. 119.23 (7) (am) 1. of the statutes is amended to read:
AB40,853,144 119.23 (7) (am) 1. An independent financial audit of the private school
5conducted by an independent certified public accountant, accompanied by the
6auditor's statement that the report is free of material misstatements and fairly
7presents pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall
8be limited in scope to those records that are necessary for the department to make
9payments under subs. (4) and (4m). The auditor shall conduct his or her audit,
10including determining sample sizes and evaluating financial viability, in accordance
11with the auditing standards established by the American Institute of Certified
12Public Accountants. The department may not require an auditor to comply with
13standards that exceed the scope of the standards established by the American
14Institute of Certified Public Accountants.
AB40,1874 15Section 1874. 119.23 (7) (e) 1. of the statutes is renumbered 119.23 (7) (e) and
16amended to read:
AB40,854,217 119.23 (7) (e) In the 2009-10 school year, each private school participating in
18the program under this section shall administer a nationally normed standardized
19test in reading, mathematics, and science to pupils attending the school under the
20program in the 4th, 8th, and 10th grades. Beginning in the 2010-11 school year and
21annually thereafter, each
Each private school participating in the program under
22this section shall administer the examinations required under s. 118.30 (1s) to pupils
23attending the school under the program. The private school may administer
24additional standardized tests to such pupils. Beginning in 2006 and annually
25thereafter until 2011, the private school shall provide the scores of all standardized

1tests and examinations that it administers under this subdivision to the School
2Choice Demonstration Project.
AB40,1875 3Section 1875. 119.23 (7) (e) 2. of the statutes is repealed.
AB40,1876 4Section 1876. 119.23 (10) (a) 3. of the statutes is amended to read:
AB40,854,75 119.23 (10) (a) 3. Failed to refund to the state any overpayment made under
6s. 119.23 (4) (b), 2011 stats., or s. 119.23 (4) (bg), 2011 stats., or under sub. (4) (b) or
7(bg) or (4m) by the date specified by department rule.
AB40,1877 8Section 1877. 120.12 (2r) of the statutes is created to read:
AB40,854,149 120.12 (2r) School performance incentive program. By September 1, 2014,
10establish a policy for the distribution of funding awarded to a school located in the
11district and eligible to receive an award under s. 115.40. The school board may not,
12in the policy established under this subsection, prescribe the manner in which funds
13awarded to a school under s. 115.40 are to be used by the school, but may identify and
14prioritize goals and objectives towards which the funds may be applied.
AB40,1878 15Section 1878. 121.004 (7) (em) of the statutes is created to read:
AB40,854,1816 121.004 (7) (em) A pupil attending public school under s. 118.53 shall be
17counted as 0.25 pupil for each course the pupil attends at the public school during
18the school year.
AB40,1879 19Section 1879. 121.02 (1) (a) 2. of the statutes is amended to read:
AB40,855,220 121.02 (1) (a) 2. Subject to s. 118.40 (8) (b) 2. and 3., ensure that all instructional
21staff of charter schools located in the school district hold a license or permit to teach
22issued by the department. For purposes of this subdivision, a virtual charter school
23is located in the school district specified in s. 118.40 (8) (a) and a charter school
24established under s. 118.40 (3) (c) 1. c. is located in the school district specified in s.

1118.40 (3) (c) 1. c. The state superintendent shall promulgate rules defining
2"instructional staff" for purposes of this subdivision.
AB40,1880 3Section 1880. 121.05 (1) (a) 4. of the statutes is created to read:
AB40,855,54 121.05 (1) (a) 4. Pupils residing in the school district but attending a public
5school in another school district, or a private school, under s. 115.7915.
AB40,1881 6Section 1881. 121.05 (1) (a) 12m. of the statutes is created to read:
AB40,855,77 121.05 (1) (a) 12m. Pupils attending a public school under s. 118.53.
AB40,1882 8Section 1882. 121.05 (3m) of the statutes is created to read:
AB40,855,139 121.05 (3m) If pupils enrolled in a school will not be in attendance at the school
10on any of the dates specified in sub. (1) (a) or (2) because of a regularly scheduled
11holiday or for a reason approved by the school board, the state superintendent shall
12permit the membership counting date to occur on the 3rd weekday that follows the
13next school day on which school is in session.
AB40,1883 14Section 1883. 121.07 (6) (e) 1. of the statutes is amended to read:
AB40,855,2315 121.07 (6) (e) 1. For a school district created by a consolidation under s. 117.08
16or 117.09, in the school year in which the consolidation takes effect and in each of the
17subsequent 4 school years, the amounts under pars. (b) and (d) shall be multiplied
18by 1.15 and rounded to the next lowest dollar. In the 5th school year following the
19school year in which the consolidation took effect, the amounts under pars. (b) and
20(d) shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school
21year following the school year in which the consolidation took effect, the amounts
22under pars. (b) and (d) shall be multiplied by 1.05 and rounded to the next lower
23dollar.
AB40,1884 24Section 1884. 121.07 (7) (e) 1. of the statutes is amended to read:
AB40,856,9
1121.07 (7) (e) 1. For a school district created by a consolidation under s. 117.08
2or 117.09, in the school year in which the consolidation takes effect and in each of the
3subsequent 4 school years, the amounts under pars. (a) to (bm) shall be multiplied
4by 1.15 and rounded to the next lower dollar. In the 5th school year following the
5school year in which the consolidation took effect, the amounts under pars. (a) to (bm)
6shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school
7year following the school year in which the consolidation took effect, the amounts
8under pars. (a) to (bm) shall be multiplied by 1.05 and rounded to the next lower
9dollar.
AB40,1885 10Section 1885. 121.08 (4) (am) of the statutes is created to read:
AB40,856,1711 121.08 (4) (am) The amount of state aid that a school district is eligible to be
12paid from the appropriation under s. 20.255 (2) (ac) in any school year shall be
13reduced by the total amount of scholarships paid by the department under s.
14115.7915 in that school year for pupils who reside in the school district. The
15department shall ensure that the amount of the aid reduction under this paragraph
16does not affect the amount determined to be received by a school district as state aid
17under this section for any other purpose.
AB40,1886 18Section 1886. 121.08 (4) (br) of the statutes is amended to read:
AB40,856,2519 121.08 (4) (br) The amount of state aid that an eligible school district is eligible
20to be paid from the appropriation under s. 20.255 (2) (ac) shall also be reduced by the
21amount calculated by multiplying the amounts paid under s. 118.60 (4) and (4m) in
22the first school year that begins after a school district is identified as an eligible
23school district under s. 118.60 (1m) (b) 1. and qualifies as an eligible school district
24under s. 118.60 (2) (bg)
or 2011 Wisconsin Act 32, section 9137 (3u), and in each school
25year thereafter by 38.4 percent.
AB40,1887
1Section 1887. 121.08 (4) (d) of the statutes is amended to read:
AB40,857,32 121.08 (4) (d) The state superintendent shall ensure that the total amount of
3aid reduction under pars. (a), (b), and (br) this subsection lapses to the general fund.
AB40,1888 4Section 1888. 121.105 (3) of the statutes is amended to read:
AB40,857,195 121.105 (3) In the school year in which a school district consolidation takes
6effect under s. 117.08 or 117.09 and in each of the subsequent 4 school years, the
7consolidated school district's state aid shall be an amount that is not less than the
8aggregate state aid to which the consolidating school districts were eligible in the
9school year prior to the school year in which the consolidation takes effect. In the 5th
10school year following the school year in which the consolidation took effect, the
11consolidated school district's state aid shall be an amount that is not less than 66
12percent of the aggregate state aid to which the consolidating school districts were
13eligible in the school year prior to the school year in which the consolidation took
14effect. In the 6th school year following the school year in which the consolidation took
15effect, the consolidated school district's state aid shall be an amount that is not less
16than 33 percent of the aggregate state aid to which the consolidating school districts
17were eligible in the school year prior to the school year in which the consolidation
18took effect.
The additional state aid shall be paid from the appropriation under s.
1920.255 (2) (ac).
AB40,1889 20Section 1889. 121.54 (2) (c) of the statutes is amended to read:
AB40,858,821 121.54 (2) (c) An annual or special meeting of a common or union high school
22district, or the school board of a unified school district, may elect to provide
23transportation for pupils who are not required to be transported under this section,
24including pupils attending public school under s. 118.145 (4) or 118.53.
25Transportation may be provided for all or some of the pupils who reside in the school

1district to and from the public school they are entitled to attend or the private school,
2within or outside the school district, within whose attendance area they reside. If
3transportation is provided for less than all such pupils there shall be reasonable
4uniformity in the minimum distance that pupils attending public and private schools
5will be transported. Except for elementary school districts electing to furnish
6transportation under par. (b) 2., this paragraph does not permit a school district
7operating only elementary grades to provide transportation for pupils attending
8private schools.
AB40,1890 9Section 1890. 121.54 (3) of the statutes is amended to read:
AB40,858,2010 121.54 (3) Transportation for children with disabilities. Every Except as
11provided in s. 115.7915 (5), every
school board shall provide transportation for
12children with disabilities, as defined in s. 115.76 (5), to any public or private
13elementary or high school, to the school operated by the Wisconsin Center for the
14Blind and Visually Impaired or the school operated by the Wisconsin Educational
15Services Program for the Deaf and Hard of Hearing or to any special education
16program for children with disabilities sponsored by a state tax-supported institution
17of higher education, including a technical college, regardless of distance, if the
18request for such transportation is approved by the state superintendent. Approval
19shall be based on whether or not the child can walk to school with safety and comfort.
20Section 121.53 shall apply to transportation provided under this subsection.
AB40,1891 21Section 1891. 121.58 (2) (a) 4. of the statutes is amended to read:
AB40,858,2522 121.58 (2) (a) 4. For each pupil so transported whose residence is more than
2312 miles from the school attended, $180 per school year in the 2006-07 school year
24and
$220 per school year in the 2012-13 school year and $275 per school year
25thereafter.
AB40,1892
1Section 1892. 121.83 (1) (a) 2. of the statutes is amended to read:
AB40,859,42 121.83 (1) (a) 2. If the agency of service counts the pupil under s. 121.05 (1) (a)
3or (2), or on an alternate counting date under s. 121.05 (3) or (3m), state general aid
4shall be subtracted.
AB40,1893 5Section 1893. 121.90 (1) (intro.) of the statutes is amended to read:
AB40,859,126 121.90 (1) (intro.) "Number of pupils enrolled" means the number of pupils
7enrolled on the 3rd Friday of September, including pupils identified in s. 121.05 (1)
8(a) 1. to 11. and 13. and pupils enrolled and counted on an alternate counting date
9under s. 121.05 (3) or (3m)
, and the number of pupils attending the Challenge
10Academy program under s. 321.03 (1) (c) in the previous spring session, except that
11"number of pupils enrolled" excludes the number of pupils attending public school
12under s. ss. 118.145 (4) and 118.53 and except as follows:
AB40,1894 13Section 1894. 125.06 (11) of the statutes is amended to read:
AB40,859,1914 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.
AB40,1895 20Section 1895. 134.73 (1) (a) of the statutes is amended to read:
AB40,859,2121 134.73 (1) (a) "Contribution" has the meaning given in s. 440.41 202.11 (5).
AB40,1896 22Section 1896. 134.73 (1) (c) of the statutes is amended to read:
AB40,859,2323 134.73 (1) (c) "Solicit" has the meaning given in s. 440.41 202.11 (8).
AB40,1897 24Section 1897. 139.30 (7) of the statutes is amended to read:
AB40,860,7
1139.30 (7) "Manufacturer" means any person who manufactures cigarettes for
2the purpose of sale, including the authorized agent of a person who manufactures
3cigarettes for the purpose of sale. "Manufacturer" includes a person who owns an
4automated roll-your-own machine that is used to make cigarettes, but does not
5include an individual who owns a roll-your-own machine and uses the machine in
6his or her home solely to make cigarettes for his or her personal use or for the use of
7other individuals who live in his or her home.
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