1.1 A bill for an act
1.2 relating to education finance; increasing career and technical revenue for school
1.3 districts; appropriating money; amending Minnesota Statutes 2024, section
1.4 124D.4531, subdivisions 1, 1a, 1b, 3, 4; repealing Minnesota Statutes 2024, section
1.5 124D.4531, subdivision 3a.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2024, section 124D.4531, subdivision 1, is amended to
1.8read:
1.9 Subdivision 1.Career and technical revenue.(a) A district with a career and technical
1.10program approved under this section for the fiscal year in which the levy is certified is
1.11eligible for career and technical revenue equal to 35 50 percent of approved expenditures
1.12in the fiscal year in which the levy is certified for the following:
1.13 (1) salaries paid to essential, licensed personnel providing direct instructional services
1.14to students in that fiscal year, including extended contracts, for services rendered in the
1.15district's approved career and technical education programs, excluding salaries reimbursed
1.16by another school district under clause (2);
1.17 (2) amounts paid to another Minnesota school district for salaries of essential, licensed
1.18personnel providing direct instructional services to students in that fiscal year for services
1.19rendered in the district's approved career and technical education programs;
1.20 (3) contracted services provided by a public or private agency other than a Minnesota
1.21school district or cooperative center under chapter 123A or 136D;
1.22 (4) necessary travel between instructional sites by licensed career and technical education
1.23personnel;
1Section 1.
REVISOR CR/BM 25-0219901/21/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 1001
NINETY-FOURTH SESSION
Authored by Virnig; Anderson, P. H.; Nelson and Rehrauer02/17/2025
The bill was read for the first time and referred to the Committee on Education Finance 2.1 (5) necessary travel by licensed career and technical education personnel for vocational
2.2student organization activities held within the state for instructional purposes;
2.3 (6) curriculum development activities that are part of a five-year plan for improvement
2.4based on program assessment;
2.5 (7) necessary travel by licensed career and technical education personnel for noncollegiate
2.6credit-bearing professional development; and
2.7 (8) specialized vocational instructional supplies.
2.8 (b) The district must recognize the full amount of this levy as revenue for the fiscal year
2.9in which it is certified.
2.10 (c) The amount of the revenue calculated under this subdivision may not exceed
2.11$17,850,000 for taxes payable in 2012, $15,520,000 for taxes payable in 2013, and
2.12$20,657,000 for taxes payable in 2014.
2.13 (d) If the estimated revenue exceeds the amount in paragraph (c), the commissioner must
2.14reduce the percentage in paragraph (a) until the estimated revenue no longer exceeds the
2.15limit in paragraph (c).
2.16 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
2.17 Sec. 2. Minnesota Statutes 2024, section 124D.4531, subdivision 1a, is amended to read:
2.18 Subd. 1a.Career and technical levy.(a) For fiscal year 2014 only, a district may levy
2.19an amount not more than the product of its career and technical revenue times the lesser of
2.20one or the ratio of its adjusted net tax capacity per adjusted pupil unit in the fiscal year in
2.21which the levy is certified to the career and technical revenue equalizing factor. The career
2.22and technical revenue equalizing factor for fiscal year 2014 equals $7,612.
2.23 (b) (a) For fiscal year 2015 and later 2025, a district may levy an amount not more than
2.24the product of its career and technical revenue times the lesser of one or the ratio of its
2.25adjusted net tax capacity per adjusted pupil unit in the fiscal year in which the levy is certified
2.26to the career and technical revenue equalizing factor. The career and technical revenue
2.27equalizing factor for fiscal year 2015 and later 2025 equals $7,612.
2.28 (b) For fiscal year 2026 and later, the commissioner of education must establish a tax
2.29rate for career and technical program revenue that raises $46,461,000 in each fiscal year.
2.30If the commissioner of education determines that the initial amount of a school district's
2.31career and technical program levy exceeds the district's career and technical program revenue,
2Sec. 2.
REVISOR CR/BM 25-0219901/21/25 3.1then the district's career and technical program levy must be reduced to equal the career and
3.2technical program revenue.
3.3 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
3.4 Sec. 3. Minnesota Statutes 2024, section 124D.4531, subdivision 1b, is amended to read:
3.5 Subd. 1b.Career and technical aid.For fiscal year 2014 and later, A district's career
3.6and technical aid equals its career and technical revenue less its career and technical levy.
3.7If the district levy is less than the permitted levy, the district's career and technical aid shall
3.8be reduced proportionately.
3.9 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
3.10 Sec. 4. Minnesota Statutes 2024, section 124D.4531, subdivision 3, is amended to read:
3.11 Subd. 3.Revenue guarantee.(a) Notwithstanding subdivision 1, paragraph (a), the
3.12career and technical education revenue for a district is not less than the lesser of:
3.13 (1) the district's career and technical education revenue for the previous fiscal year; or
3.14 (2) 100 percent of the approved expenditures for career and technical programs included
3.15in subdivision 1, paragraph (a), for the fiscal year in which the levy is certified.
3.16 (b) A district subject to the revenue guarantee in paragraph (a) must place its career and
3.17technical revenue in an account reserved for career and technical programming.
3.18 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
3.19 Sec. 5. Minnesota Statutes 2024, section 124D.4531, subdivision 4, is amended to read:
3.20 Subd. 4.District reports.(a) Each district or cooperative center must report data to the
3.21department for all career and technical education programs as required by the department
3.22to implement the career and technical revenue formula.
3.23 (b) A district receiving career and technical revenue under the revenue guarantee in
3.24subdivision 3 must annually report its career and technical reserve account balance in total
3.25dollars, amount per pupil unit, and amount per student participating in career and technical
3.26programming for that year. A school district with a balance in its career and technical reserve
3.27account exceeding $200 per pupil unit must hold a public discussion of its career and
3.28technical programming at a regularly scheduled school board meeting by March 15 of the
3.29following fiscal year.
3.30 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
3Sec. 5.
REVISOR CR/BM 25-0219901/21/25 4.1 Sec. 6. APPROPRIATIONS; CAREER AND TECHNICAL PROGRAM AID.
4.2 Subdivision 1.Department of Education.The sums indicated in this section are
4.3appropriated from the general fund to the Department of Education in the fiscal years
4.4designated.
4.5 Subd. 2.Career and technical program aid.For career and technical program aid
4.6under Minnesota Statutes, section 124D.4531:
2026............4.7 $
2027............4.8 $
4.9 Sec. 7. REPEALER.
4.10 Minnesota Statutes 2024, section 124D.4531, subdivision 3a, is repealed.
4Sec. 7.
REVISOR CR/BM 25-0219901/21/25 124D.4531 CAREER AND TECHNICAL REVENUE.
Subd. 3a.Revenue adjustments.Notwithstanding subdivisions 1, 1a, and 3, for taxes payable
in 2012 to 2014 only, the department must calculate the career and technical revenue for each district
according to Minnesota Statutes 2010, section 124D.4531, and adjust the revenue for each district
proportionately to meet the statewide revenue target under subdivision 1, paragraph (c). For purposes
of calculating the revenue guarantee under subdivision 3, the career and technical education revenue
for the previous fiscal year is the revenue according to Minnesota Statutes 2010, section 124D.4531,
before adjustments to meet the statewide revenue target.
1R
APPENDIX
Repealed Minnesota Statutes: 25-02199