HF 1739

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to education; providing for revenue for 
  1.3             reducing school district class size ratios; 
  1.4             appropriating money; amending Minnesota Statutes 1994, 
  1.5             sections 124A.225, by adding a subdivision; and 
  1.6             297A.02, subdivision 5. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1994, section 124A.225, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 1a.  [ADDITIONAL REVENUE.] The commissioner of 
  1.11  revenue shall determine the additional revenue to the general 
  1.12  fund for each fiscal year by calculating the difference between 
  1.13  the amount raised under section 297A.02, subdivision 5, and that 
  1.14  raised under section 297A.02, subdivision 1.  This revenue is to 
  1.15  be used for additional learning and development revenue for 
  1.16  school districts.  This amount is annually appropriated to the 
  1.17  commissioner of education.  These payments shall be made 
  1.18  according to section 124.195, except that 100 percent of the 
  1.19  amount shall be paid in the same fiscal year.  Annually the 
  1.20  commissioner of education shall make payments to school 
  1.21  districts equal to: 
  1.22     (1) the ratio of: 
  1.23     (i) the sum of the elementary pupils in average daily 
  1.24  membership plus one-half of the number of kindergarten pupils in 
  1.25  average daily membership in the district to 
  1.26     (ii) the sum of the elementary pupils in average daily 
  2.1   membership plus one-half of the number of kindergarten pupils in 
  2.2   average daily membership in the state; times 
  2.3      (2) the amount appropriated. 
  2.4   Districts must use this revenue according to subdivision 4. 
  2.5      Sec. 2.  Minnesota Statutes 1994, section 297A.02, 
  2.6   subdivision 5, is amended to read: 
  2.7      Subd. 5.  [REPLACEMENT CAPITAL EQUIPMENT.] Notwithstanding 
  2.8   the provisions of subdivision 1, the rate of excise tax imposed 
  2.9   upon retail sales of replacement capital equipment is: 
  2.10     for purchases after June 30, 1994, and prior to July 1, 
  2.11  1995 1997, 5.0 percent, 
  2.12     for purchases after June 30, 1995 1997, and prior to July 
  2.13  1, 1996 1998, 4.0 percent, 
  2.14     for purchases after June 30, 1996 1998, and prior to July 
  2.15  1, 1997 1999, 3.8 percent, 
  2.16     for purchases after June 30, 1997 1999, and prior to July 
  2.17  1, 1998 2000, 2.9 percent, and 
  2.18     for purchases after June 30, 1998 2000, 2.0 percent. 
  2.19     This subdivision shall cease to be operative on July 1, 
  2.20  2001 2003, or on July 1 of the earliest year thereafter, if the 
  2.21  total employment in the manufacturing sector in this state, as 
  2.22  determined by the commissioner of economic security on the 
  2.23  preceding January 1, does not exceed by 4,500 the total 
  2.24  employment in the manufacturing sector in the state on January 
  2.25  1, 1994.