HF 3408

as introduced - 91st Legislature (2019 - 2020) Posted on 02/18/2020 11:27am

A bill for an act
relating to education finance; modifying the calculation of career and technical
revenue to include programs offered outside the regular school day; amending
Minnesota Statutes 2018, section 124D.4531, subdivisions 1, 1a, 1b; repealing
Minnesota Statutes 2018, section 124D.4531, subdivision 3a.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2018, section 124D.4531, subdivision 1, is amended to
read:

Subdivision 1.

Career and technical revenue.

(a) A district with a career and technical
program approved under this section for the fiscal year in which the levy is certified is
eligible for career and technical revenue equal to 35 percent of approved expenditures in
the fiscal year in which the levy is certified for the following:

(1) salaries paid to essential, licensed personnel providing direct instructional services
to students in that fiscal year, including extended contracts, for services rendered in the
district's approved career and technical education programs, excluding salaries reimbursed
by another school district under clause (2);

(2) amounts paid to another Minnesota school district for salaries of essential, licensed
personnel providing direct instructional services to students in that fiscal year for services
rendered in the district's approved career and technical education programs;

(3) contracted services provided by a public or private agency other than a Minnesota
school district or cooperative center under chapter 123A or 136D;

(4) necessary travel between instructional sites by licensed career and technical education
personnel;

(5) necessary travel by licensed career and technical education personnel for deleted text begin vocational deleted text end
new text begin career and technical new text end student organization activities held within the state for instructional
purposes;

(6) curriculum development activities that are part of a five-year plan for improvement
based on program assessment;

(7) necessary travel by licensed career and technical education personnel for noncollegiate
credit-bearing professional development; and

(8) specialized deleted text begin vocational deleted text end new text begin career and technical new text end instructional supplies.

(b) new text begin For fiscal year 2021 and later, the career and technical revenue for a district that
offers a career and technical education course outside of the regular school day is increased
by an amount equal to the product of:
new text end

new text begin (1) $7.57;
new text end

new text begin (2) the number of students enrolled in each course; and
new text end

new text begin (3) the number of instructional hours per course.
new text end

new text begin For purposes of this paragraph, career and technical education courses include welding,
manufacturing, construction trades, automotive and small engines, plumbing, masonry, and
electrical.
new text end

new text begin (c) new text end The district must recognize the full amount of this levy as revenue for the fiscal year
in which it is certified.

deleted text begin (c) The amount of the revenue calculated under this subdivision may not exceed
$17,850,000 for taxes payable in 2012, $15,520,000 for taxes payable in 2013, and
$20,657,000 for taxes payable in 2014.
deleted text end

deleted text begin (d) If the estimated revenue exceeds the amount in paragraph (c), the commissioner must
reduce the percentage in paragraph (a) until the estimated revenue no longer exceeds the
limit in paragraph (c).
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2021 and later.
new text end

Sec. 2.

Minnesota Statutes 2018, section 124D.4531, subdivision 1a, is amended to read:

Subd. 1a.

Career and technical levy.

deleted text begin (a) For fiscal year 2014 only, a district may levy
an amount not more than the product of its career and technical revenue times the lesser of
one or the ratio of its adjusted net tax capacity per adjusted pupil unit in the fiscal year in
which the levy is certified to the career and technical revenue equalizing factor. The career
and technical revenue equalizing factor for fiscal year 2014 equals $7,612.
deleted text end

deleted text begin (b) For fiscal year 2015 and later, deleted text end A district may levy an amount not more than the
product of its career and technical revenue new text begin under subdivision 1, paragraph (a), new text end times the
lesser of one or the ratio of its adjusted net tax capacity per adjusted pupil unit in the fiscal
year in which the levy is certified to the career and technical revenue equalizing factor. The
career and technical revenue equalizing factor deleted text begin for fiscal year 2015 and later deleted text end equals $7,612.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2021 and later.
new text end

Sec. 3.

Minnesota Statutes 2018, section 124D.4531, subdivision 1b, is amended to read:

Subd. 1b.

Career and technical aid.

For fiscal year deleted text begin 2014 deleted text end new text begin 2021 new text end and later, a district's
career and technical aid equals its career and technical revenue new text begin under subdivision 1, paragraph
(a), new text end less its career and technical levy new text begin , plus its career and technical revenue under subdivision
1, paragraph (b) new text end . If the district levy is less than the permitted levy, the district's career and
technical aid new text begin , excluding the amount under subdivision 1, paragraph (b), new text end shall be reduced
proportionately.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2021 and later.
new text end

Sec. 4. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2018, section 124D.4531, subdivision 3a, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenue for fiscal year 2021 and later.
new text end

APPENDIX

Repealed Minnesota Statutes: 20-6596

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.