S.B. 212
- *SB212*
SENATE BILL NO. 212–SENATORS STONE, BUCK, KRASNER,
SEEVERS GANSERT, HANSEN; GOICOECHEA, HAMMOND
AND TITUS
MARCH 2, 2023
____________
JOINT SPONSORS: ASSEMBLYMEN DICKMAN, HARDY;
HANSEN AND YUREK
____________
Referred to Committee on Finance
SUMMARY—Authorizes the reimbursement of teachers for certain
out-of-pocket expenses. (BDR 34-585)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: Yes.
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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to education; creating the Teachers’ School
Supplies Assistance Account; providing for an annual
allocation from the Account to each school district and
charter school for distribution to teachers for the purchase
of certain school supplies; and providing other matters
properly relating thereto.
Legislative Counsel’s Digest:
Before July 1, 2021, existing law established the Teachers’ School Supplies 1
Assistance Account in the State General Fund and authorized the money in the 2
Account to be used to reimburse a teacher for out-of-pocket expenses incurred for 3
necessary school supplies for pupils he or she instructs or to purchase such supplies 4
directly in certain other ways. (former NRS 387.1253, 387.1255, 387.1257) The 5
Account was abolished on July 1, 2021, which had the effect of eliminating the 6
program that allowed for a teacher to be reimbursed for out-of-pocket expenses 7
incurred for such supplies. (Section 80 of Senate Bill No. 543, chapter 624, Statutes 8
of Nevada 2019, at page 4253) This bill recreates the Account and authorizes 9
similar uses of the money in the Account. 10
Section 3 of this bill creates the Teachers’ School Supplies Assistance Account 11
in the State General Fund. Section 4 of this bill requires the Department of 12
Education to determine the amount of money available in the Account and annually 13
apportion the money available in the Account among the school districts and 14
charter schools in this State, based on the number of teachers employed by each 15
school district or charter school, as applicable, at $400 per teacher. 16
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Section 4 also requires the board of trustees of each school district and the 17
governing body of each charter school to establish a special revenue fund and 18
deposit the money it receives from the Account in that fund. Section 4 further 19
requires the money in the special revenue fund to be: (1) disbursed to teachers 20
through various methods for the direct purchase of certain school supplies; or (2) 21
used to reimburse teachers for out-of-pocket expenses incurred in connection with 22
directly purchasing such supplies. Section 4 also requires the board of trustees of 23
each school district or the governing body of a charter school, as applicable, to 24
transfer any balance remaining in the special revenue fund that has not been 25
committed for expenditure to the Account at the end of each fiscal year. 26
Section 5 of this bill requires the board of trustees of each school district and 27
the governing body of each charter school to determine the manner in which to 28
distribute the money received from the Account to the teachers, including whether 29
the teachers will be authorized to use a credit card, debit card or purchasing card 30
connected to the fund, or if they will be required to submit a claim for 31
reimbursement. Section 5 also requires a teacher who receives any money from the 32
fund to repay to the fund, by the last day of the fiscal year, any amount of money 33
that: (1) was not used; (2) was used to purchase something other than school 34
supplies for the pupils the teacher instructs; and (3) exceeds the maximum amount 35
authorized for each teacher in any fiscal year in section 4. Section 5 further 36
requires the board of trustees of each school district and the governing body of each 37
charter school to adopt a policy that determines the manner in which to account for 38
disbursements or reimbursements from the fund. 39
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 387 of NRS is hereby amended by adding 1
thereto the provisions set forth as sections 2 to 5, inclusive, of this 2
act. 3
Sec. 2. As used in sections 2 to 5, inclusive, of this act, 4
“teacher” means a licensed employee of a school district who 5
devotes the majority of his or her working time to the rendering of 6
direct educational service to pupils, except that the term does not 7
include a substitute teacher. 8
Sec. 3. 1. The Teachers’ School Supplies Assistance 9
Account is hereby created in the State General Fund. The 10
Department shall administer the Account. 11
2. The money in the Account must be invested as other money 12
of the State is invested. All interest and income earned on the 13
money in the Account must be credited to the Account. 14
3. The money in the Account must be used only for the 15
purposes specified in section 4 of this act. 16
4. Any money remaining in the Account at the end of a fiscal 17
year does not revert to the State General Fund, and the balance in 18
the Account must be carried forward. 19
5. The Department may accept gifts, grants, bequests and 20
donations from any source for deposit in the Account. 21
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Sec. 4. 1. On or before September 1 of each year, the 1
Department shall determine the amount of money that is available 2
in the Teachers’ School Supplies Assistance Account created by 3
section 3 of this act for distribution among all of the school 4
districts and charter schools in this State for that fiscal year. Any 5
such distribution must be provided to each school district and 6
charter school based on the number of teachers employed by the 7
school district or charter school, as applicable. To the extent that 8
money is available, the Department shall establish the amount of 9
disbursement or reimbursement for each teacher at $400 per fiscal 10
year. 11
2. The board of trustees of each school district and the 12
governing body of each charter school shall establish a special 13
revenue fund and direct that the money it receives pursuant to 14
subsection 1 be deposited in that fund. Money in the special 15
revenue fund must not be commingled with money from other 16
sources. The board of trustees or the governing body, as 17
applicable, shall disburse money in the special revenue fund to 18
teachers in accordance with section 5 of this act. 19
3. The money in the special revenue fund must be used only 20
to: 21
(a) Pay for a purchase of necessary school supplies for the 22
pupils the teacher instructs using a purchasing card or debit card 23
issued for that purpose to the teacher by a school; 24
(b) Pay the balance owed on a credit card issued to a teacher 25
by a school to pay for a purchase of necessary school supplies for 26
the pupils the teacher instructs; 27
(c) Deposit money directly into the account of a teacher 28
maintained at a financial institution to pay for a purchase of 29
necessary school supplies for the pupils the teacher instructs; 30
(d) Provide a check written to a teacher to pay for a purchase 31
of necessary school supplies for the pupils the teacher instructs; or 32
(e) Reimburse teachers for out-of-pocket expenses incurred in 33
connection with purchasing necessary school supplies for the 34
pupils they instruct. 35
4. If there is money remaining in the special revenue fund 36
because one or more teachers at the school did not use the amount 37
established for his or her disbursement or reimbursement 38
pursuant to subsection 1, the board of trustees of a school district 39
or the governing body of a charter school, as applicable, shall 40
allow a teacher who has used the entire amount of his or her 41
disbursement or reimbursement established pursuant to subsection 42
1 to request an additional disbursement or reimbursement from 43
the special revenue fund. The combined total amount of a 44
disbursement or reimbursement established pursuant to subsection 45
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1 and an additional disbursement or reimbursement requested 1
pursuant to this subsection for each teacher must not exceed $800 2
per fiscal year. 3
5. The board of trustees or governing body of a charter 4
school, as applicable, shall not use money in the special revenue 5
fund to pay any administrative costs. 6
6. Any money remaining in the special revenue fund at the 7
end of a fiscal year reverts to the Teachers’ School Supplies 8
Assistance Account. 9
Sec. 5. 1. The board of trustees of each school district and 10
the governing body of each charter school that receives money 11
pursuant to subsection 1 of section 4 of this act shall determine the 12
manner in which to distribute the money to teachers in the school 13
district or charter school, as applicable, including, without 14
limitation, whether to: 15
(a) Authorize a school to allow teachers to use a credit card, 16
purchasing card or debit card which is issued to the teacher by the 17
district or the school, as applicable, and which is connected to the 18
special revenue fund established pursuant to subsection 2 of 19
section 4 of this act to directly purchase supplies for the pupils the 20
teacher instructs; 21
(b) Require a teacher to submit a claim for reimbursement for 22
out-of-pocket expenses for such supplies from the special revenue 23
fund; or 24
(c) Authorize any other manner of providing money to a 25
teacher described in subsection 3 of section 4 of this act to pay for 26
such supplies. 27
2. To the extent that money is available in the special revenue 28
fund, the board of trustees or governing body, as applicable, may 29
reimburse a teacher, or the teacher may use, up to the maximum 30
amount for each teacher determined by the Department pursuant 31
to section 4 of this act for the fiscal year. 32
3. If the board of trustees of a school district or the governing 33
body of a charter school, as applicable, requires a teacher to 34
submit a claim for reimbursement for out-of-pocket expenses 35
pursuant to paragraph (b) of subsection 1, the teacher must 36
submit the claim not later than 2 weeks after the last day of the 37
school year. 38
4. The board of trustees of a school district may enter into an 39
agreement with the recognized employee organization 40
representing licensed educational personnel within the school 41
district for the purpose of obtaining the assistance of the employee 42
organization in administering the reimbursement of teachers 43
pursuant to this section. 44
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5. A teacher who receives money pursuant to subsection 1 1
shall repay to the special revenue fund, by not later than the last 2
day of the fiscal year in which the money was received: 3
(a) Any amount that was not used; 4
(b) Any amount that was used to purchase something other 5
than school supplies for the pupils the teacher instructs; and 6
(c) Any amount that exceeds the maximum amount authorized 7
pursuant to section 4 of this act in any fiscal year. 8
6. The board of trustees of each school district and the 9
governing body of each charter school shall adopt a policy that 10
establishes the manner in which to account for reimbursements or 11
disbursements of money, as applicable, through each form of 12
payment authorized for use by the board of trustees or the 13
governing body, as applicable. The policy may include, without 14
limitation, a requirement to submit receipts for any purchase of 15
supplies with money received pursuant to subsection 1. 16
Sec. 6. This act becomes effective on July 1, 2023. 17
H