Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF1426 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to education finance; increasing career and technical revenue for school
3	3	1.3 districts; appropriating money; amending Minnesota Statutes 2024, section
4	4	1.4 124D.4531, subdivisions 1, 1a, 1b, 3, 4; repealing Minnesota Statutes 2024, section
5	5	1.5 124D.4531, subdivision 3a.
6	6	1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
7	7	1.7 Section 1. Minnesota Statutes 2024, section 124D.4531, subdivision 1, is amended to
8	8	1.8read:
9	9	1.9 Subdivision 1.Career and technical revenue.(a) A district with a career and technical
10	10	1.10program approved under this section for the fiscal year in which the levy is certified is
11	11	1.11eligible for career and technical revenue equal to 35 50 percent of approved expenditures
12	12	1.12in the fiscal year in which the levy is certified for the following:
13	13	1.13 (1) salaries paid to essential, licensed personnel providing direct instructional services
14	14	1.14to students in that fiscal year, including extended contracts, for services rendered in the
15	15	1.15district's approved career and technical education programs, excluding salaries reimbursed
16	16	1.16by another school district under clause (2);
17	17	1.17 (2) amounts paid to another Minnesota school district for salaries of essential, licensed
18	18	1.18personnel providing direct instructional services to students in that fiscal year for services
19	19	1.19rendered in the district's approved career and technical education programs;
20	20	1.20 (3) contracted services provided by a public or private agency other than a Minnesota
21	21	1.21school district or cooperative center under chapter 123A or 136D;
22	22	1.22 (4) necessary travel between instructional sites by licensed career and technical education
23	23	1.23personnel;
24	24	1Section 1.
25	25	25-02199 as introduced01/21/25 REVISOR CR/BM
26	26	SENATE
27	27	STATE OF MINNESOTA
28	28	S.F. No. 1426NINETY-FOURTH SESSION
29	29	(SENATE AUTHORS: HAUSCHILD, Putnam, Dahms and Weber)
30	30	OFFICIAL STATUSD-PGDATE
31	31	Introduction and first reading02/17/2025
32	32	Referred to Education Finance 2.1 (5) necessary travel by licensed career and technical education personnel for vocational
33	33	2.2student organization activities held within the state for instructional purposes;
34	34	2.3 (6) curriculum development activities that are part of a five-year plan for improvement
35	35	2.4based on program assessment;
36	36	2.5 (7) necessary travel by licensed career and technical education personnel for noncollegiate
37	37	2.6credit-bearing professional development; and
38	38	2.7 (8) specialized vocational instructional supplies.
39	39	2.8 (b) The district must recognize the full amount of this levy as revenue for the fiscal year
40	40	2.9in which it is certified.
41	41	2.10 (c) The amount of the revenue calculated under this subdivision may not exceed
42	42	2.11$17,850,000 for taxes payable in 2012, $15,520,000 for taxes payable in 2013, and
43	43	2.12$20,657,000 for taxes payable in 2014.
44	44	2.13 (d) If the estimated revenue exceeds the amount in paragraph (c), the commissioner must
45	45	2.14reduce the percentage in paragraph (a) until the estimated revenue no longer exceeds the
46	46	2.15limit in paragraph (c).
47	47	2.16 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
48	48	2.17 Sec. 2. Minnesota Statutes 2024, section 124D.4531, subdivision 1a, is amended to read:
49	49	2.18 Subd. 1a.Career and technical levy.(a) For fiscal year 2014 only, a district may levy
50	50	2.19an amount not more than the product of its career and technical revenue times the lesser of
51	51	2.20one or the ratio of its adjusted net tax capacity per adjusted pupil unit in the fiscal year in
52	52	2.21which the levy is certified to the career and technical revenue equalizing factor. The career
53	53	2.22and technical revenue equalizing factor for fiscal year 2014 equals $7,612.
54	54	2.23 (b) (a) For fiscal year 2015 and later 2025, a district may levy an amount not more than
55	55	2.24the product of its career and technical revenue times the lesser of one or the ratio of its
56	56	2.25adjusted net tax capacity per adjusted pupil unit in the fiscal year in which the levy is certified
57	57	2.26to the career and technical revenue equalizing factor. The career and technical revenue
58	58	2.27equalizing factor for fiscal year 2015 and later 2025 equals $7,612.
59	59	2.28 (b) For fiscal year 2026 and later, the commissioner of education must establish a tax
60	60	2.29rate for career and technical program revenue that raises $46,461,000 in each fiscal year.
61	61	2.30If the commissioner of education determines that the initial amount of a school district's
62	62	2.31career and technical program levy exceeds the district's career and technical program revenue,
63	63	2Sec. 2.
64	64	25-02199 as introduced01/21/25 REVISOR CR/BM 3.1then the district's career and technical program levy must be reduced to equal the career and
65	65	3.2technical program revenue.
66	66	3.3 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
67	67	3.4 Sec. 3. Minnesota Statutes 2024, section 124D.4531, subdivision 1b, is amended to read:
68	68	3.5 Subd. 1b.Career and technical aid.For fiscal year 2014 and later, A district's career
69	69	3.6and technical aid equals its career and technical revenue less its career and technical levy.
70	70	3.7If the district levy is less than the permitted levy, the district's career and technical aid shall
71	71	3.8be reduced proportionately.
72	72	3.9 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
73	73	3.10 Sec. 4. Minnesota Statutes 2024, section 124D.4531, subdivision 3, is amended to read:
74	74	3.11 Subd. 3.Revenue guarantee.(a) Notwithstanding subdivision 1, paragraph (a), the
75	75	3.12career and technical education revenue for a district is not less than the lesser of:
76	76	3.13 (1) the district's career and technical education revenue for the previous fiscal year; or
77	77	3.14 (2) 100 percent of the approved expenditures for career and technical programs included
78	78	3.15in subdivision 1, paragraph (a), for the fiscal year in which the levy is certified.
79	79	3.16 (b) A district subject to the revenue guarantee in paragraph (a) must place its career and
80	80	3.17technical revenue in an account reserved for career and technical programming.
81	81	3.18 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
82	82	3.19 Sec. 5. Minnesota Statutes 2024, section 124D.4531, subdivision 4, is amended to read:
83	83	3.20 Subd. 4.District reports.(a) Each district or cooperative center must report data to the
84	84	3.21department for all career and technical education programs as required by the department
85	85	3.22to implement the career and technical revenue formula.
86	86	3.23 (b) A district receiving career and technical revenue under the revenue guarantee in
87	87	3.24subdivision 3 must annually report its career and technical reserve account balance in total
88	88	3.25dollars, amount per pupil unit, and amount per student participating in career and technical
89	89	3.26programming for that year. A school district with a balance in its career and technical reserve
90	90	3.27account exceeding $200 per pupil unit must hold a public discussion of its career and
91	91	3.28technical programming at a regularly scheduled school board meeting by March 15 of the
92	92	3.29following fiscal year.
93	93	3.30 EFFECTIVE DATE.This section is effective for revenue for fiscal year 2026 and later.
94	94	3Sec. 5.
95	95	25-02199 as introduced01/21/25 REVISOR CR/BM 4.1 Sec. 6. APPROPRIATIONS; CAREER AND TECHNICAL PROGRAM AID.
96	96	4.2 Subdivision 1.Department of Education.The sums indicated in this section are
97	97	4.3appropriated from the general fund to the Department of Education in the fiscal years
98	98	4.4designated.
99	99	4.5 Subd. 2.Career and technical program aid.For career and technical program aid
100	100	4.6under Minnesota Statutes, section 124D.4531:
101	101	2026............4.7 $
102	102	2027............4.8 $
103	103	4.9 Sec. 7. REPEALER.
104	104	4.10 Minnesota Statutes 2024, section 124D.4531, subdivision 3a, is repealed.
105	105	4Sec. 7.
106	106	25-02199 as introduced01/21/25 REVISOR CR/BM 124D.4531 CAREER AND TECHNICAL REVENUE.
107	107	Subd. 3a.Revenue adjustments.Notwithstanding subdivisions 1, 1a, and 3, for taxes payable
108	108	in 2012 to 2014 only, the department must calculate the career and technical revenue for each district
109	109	according to Minnesota Statutes 2010, section 124D.4531, and adjust the revenue for each district
110	110	proportionately to meet the statewide revenue target under subdivision 1, paragraph (c). For purposes
111	111	of calculating the revenue guarantee under subdivision 3, the career and technical education revenue
112	112	for the previous fiscal year is the revenue according to Minnesota Statutes 2010, section 124D.4531,
113	113	before adjustments to meet the statewide revenue target.
114	114	1R
115	115	APPENDIX
116	116	Repealed Minnesota Statutes: 25-02199