Wisconsin 2023 2023-2024 Regular Session

Wisconsin Assembly Bill AB900 Comm Sub / Analysis

                    Wisconsin Legislative Council 
AMENDMENT MEMO 
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc 
Memo published: February 15, 2024 	Contact: Katie Bender-Olson, Principal Attorney 
2023 Assembly Bill 900 
Assembly Substitute 
Amendment 1 
CURRENT LAW 
Private schools participating in the Racine Parental Choice Program, the Wisconsin Parental Choice 
Program, or the Special Needs Scholarship Program (“parental choice programs”) receive state 
payments that are offset by funds deducted from the state aid received by the school district in which a 
particular choice school student lives for students who entered the program in the 2015-16 school year 
or later. School districts include parental choice program students in their membership count for 
general aid, and receive a revenue limit adjustment equal to the aid reduction. 
Similarly, independent charter schools authorized by certain entities receive state payments that are 
offset by funds deducted from the state aid received by the school district in which a particular 
independent charter school student lives. School districts include these students in their counts for 
general aid and revenue limit purposes. 
2023 ASSEMBLY BILL 900 
Assembly Bill 900 eliminates the reductions school districts receive to their state aid based on students 
participating in a parental choice program for students entering a program in the 2024-25 school year 
or later. This change is commonly referred to as “decoupling” the funding of parental choice students 
from the funding process for public schools. The bill creates a 13-year phase-in period after which all 
students attending a parental choice program are fully funded by general purpose revenue (GPR). 
ASSEMBLY SUBSTITUTE AMENDMENT 1 
Assembly Substitute Amendment 1 provides for “decoupling” of state payments for both parental choice 
students and independent charter school students
1
 from the funding process for public schools. These 
students would no longer be included in enrollment counts of school districts for revenue limits and 
general aid, and will be fully funded by GPR beginning in the 2024-25 school year. Unlike the original 
bill, the substitute amendment funds parental choice payments with GPR immediately, rather than 
implementing a 13-year phase in period. 
The substitute amendment also creates a one-time recurring revenue limit adjustment for school 
districts based on 25 percent of the levy impact of the changes made within the amendment. This will 
allow school districts to raise additional funds via the property tax they would not otherwise be able to 
raise under the current revenue limits. 
                                                
1
 The provisions of 2023 Assembly Bill 688, which relate to the funding of independent charter schools, are 
incorporated into Assembly Substitute Amendment 1.   - 2 - 
BILL HISTORY 
Assembly Substitute Amendment 1 was offered by Representatives Schutt, Kitchens, and Maxey on 
February 5, 2024. On February 14, 2024, the Assembly Committee on Education adopted the substitute 
amendment and passed the bill, as amended, on votes of Ayes, 10; Noes, 5.  
For a full history of the bill, visit the Legislature’s bill history page. 
KBO:jal