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SF 1834

as introduced - 89th Legislature (2015 - 2016) Posted on 08/24/2015 10:23am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to education; reaffirming the importance of teacher mentorship
programs; making modifications to taxable income; appropriating money;
amending Minnesota Statutes 2014, sections 122A.40, subdivision 8; 122A.41,
subdivision 5; 122A.60, subdivision 1a; 122A.61, subdivision 1; 122A.70;
290.01, subdivision 19b.

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

Section 1.

Minnesota Statutes 2014, section 122A.40, subdivision 8, is amended to read:


Subd. 8.

Development, evaluation, and peer coaching for continuing contract
teachers.

(a) To improve student learning and success, a school board and an exclusive
representative of the teachers in the district, consistent with paragraph (b), may develop
a teacher evaluation and peer review process for probationary and continuing contract
teachers through joint agreement. If a school board and the exclusive representative of the
teachers do not agree to an annual teacher evaluation and peer review process, then the
school board and the exclusive representative of the teachers must implement the state
teacher evaluation plan under paragraph (c). The process must include having trained
observers serve as peer coaches or having teachers participate in professional learning
communities, consistent with paragraph (b).

(b) To develop, improve, and support qualified teachers and effective teaching
practices and improve student learning and success, the annual evaluation process for
teachers:

(1) must, for probationary teachers, provide for all evaluations required under
subdivision 5;

(2) must establish a three-year professional review cycle for each teacher that
includes an individual growth and development plan, a peer review process, and at least
one summative evaluation performed by a qualified and trained evaluator such as a school
administrator. For the years when a tenured teacher is not evaluated by a qualified and
trained evaluator, the teacher must be evaluated by a peer review;

(3) must be based on professional teaching standards established in rule;

(4) must coordinate staff development activities under sections 122A.60 and
122A.61 with this evaluation process and teachers' evaluation outcomes;

(5) may provide time during the school day and school year for peer coaching and
teacher collaboration;

(6) may include job-embedded learning opportunities such as professional learning
communities;

(7) may include mentoring new text begin under section 122A.70 new text end and induction programs;

(8) must include an option for teachers to develop and present a portfolio
demonstrating evidence of reflection and professional growth, consistent with section
122A.18, subdivision 4, paragraph (b), and include teachers' own performance assessment
based on student work samples and examples of teachers' work, which may include video
among other activities for the summative evaluation;

(9) must use data from valid and reliable assessments aligned to state and local
academic standards and must use state and local measures of student growth and literacy
that may include value-added models or student learning goals to determine 35 percent of
teacher evaluation results;

(10) must use longitudinal data on student engagement and connection, and other
student outcome measures explicitly aligned with the elements of curriculum for which
teachers are responsible, including academic literacy, oral academic language, and
achievement of content areas of English learners;

(11) must require qualified and trained evaluators such as school administrators to
perform summative evaluations and ensure school districts and charter schools provide for
effective evaluator training specific to teacher development and evaluation;

(12) must give teachers not meeting professional teaching standards under clauses
(3) through (11) support to improve through a teacher improvement process that includes
established goals and timelines; and

(13) must discipline a teacher for not making adequate progress in the teacher
improvement process under clause (12) that may include a last chance warning,
termination, discharge, nonrenewal, transfer to a different position, a leave of absence, or
other discipline a school administrator determines is appropriate.

Data on individual teachers generated under this subdivision are personnel data
under section 13.43. The observation and interview notes of peer coaches may only be
disclosed to other school officials with the consent of the teacher being coached.

(c) The department, in consultation with parents who may represent parent
organizations and teacher and administrator representatives appointed by their respective
organizations, representing the Board of Teaching, the Minnesota Association of School
Administrators, the Minnesota School Boards Association, the Minnesota Elementary
and Secondary Principals Associations, Education Minnesota, and representatives of
the Minnesota Assessment Group, the Minnesota Business Partnership, the Minnesota
Chamber of Commerce, and Minnesota postsecondary institutions with research expertise
in teacher evaluation, must create and publish a teacher evaluation process that complies
with the requirements in paragraph (b) and applies to all teachers under this section and
section 122A.41 for whom no agreement exists under paragraph (a) for an annual teacher
evaluation and peer review process. The teacher evaluation process created under this
subdivision does not create additional due process rights for probationary teachers under
subdivision 5.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2015-2016 school year and
later.
new text end

Sec. 2.

Minnesota Statutes 2014, section 122A.41, subdivision 5, is amended to read:


Subd. 5.

Development, evaluation, and peer coaching for continuing contract
teachers.

(a) To improve student learning and success, a school board and an exclusive
representative of the teachers in the district, consistent with paragraph (b), may develop an
annual teacher evaluation and peer review process for probationary and nonprobationary
teachers through joint agreement. If a school board and the exclusive representative of
the teachers in the district do not agree to an annual teacher evaluation and peer review
process, then the school board and the exclusive representative of the teachers must
implement the state teacher evaluation plan developed under paragraph (c). The process
must include having trained observers serve as peer coaches or having teachers participate
in professional learning communities, consistent with paragraph (b).

(b) To develop, improve, and support qualified teachers and effective teaching
practices and improve student learning and success, the annual evaluation process for
teachers:

(1) must, for probationary teachers, provide for all evaluations required under
subdivision 2;

(2) must establish a three-year professional review cycle for each teacher that
includes an individual growth and development plan, a peer review process, and at least
one summative evaluation performed by a qualified and trained evaluator such as a school
administrator;

(3) must be based on professional teaching standards established in rule;

(4) must coordinate staff development activities under sections 122A.60 and
122A.61 with this evaluation process and teachers' evaluation outcomes;

(5) may provide time during the school day and school year for peer coaching and
teacher collaboration;

(6) may include job-embedded learning opportunities such as professional learning
communities;

(7) may include mentoring new text begin under section 122A.70 new text end and induction programs;

(8) must include an option for teachers to develop and present a portfolio
demonstrating evidence of reflection and professional growth, consistent with section
122A.18, subdivision 4, paragraph (b), and include teachers' own performance assessment
based on student work samples and examples of teachers' work, which may include video
among other activities for the summative evaluation;

(9) must use data from valid and reliable assessments aligned to state and local
academic standards and must use state and local measures of student growth and literacy
that may include value-added models or student learning goals to determine 35 percent of
teacher evaluation results;

(10) must use longitudinal data on student engagement and connection and other
student outcome measures explicitly aligned with the elements of curriculum for which
teachers are responsible, including academic literacy, oral academic language, and
achievement of English learners;

(11) must require qualified and trained evaluators such as school administrators to
perform summative evaluations and ensure school districts and charter schools provide for
effective evaluator training specific to teacher development and evaluation;

(12) must give teachers not meeting professional teaching standards under clauses
(3) through (11) support to improve through a teacher improvement process that includes
established goals and timelines; and

(13) must discipline a teacher for not making adequate progress in the teacher
improvement process under clause (12) that may include a last chance warning,
termination, discharge, nonrenewal, transfer to a different position, a leave of absence, or
other discipline a school administrator determines is appropriate.

Data on individual teachers generated under this subdivision are personnel data
under section 13.43. The observation and interview notes of peer coaches may only be
disclosed to other school officials with the consent of the teacher being coached.

(c) The department, in consultation with parents who may represent parent
organizations and teacher and administrator representatives appointed by their respective
organizations, representing the Board of Teaching, the Minnesota Association of School
Administrators, the Minnesota School Boards Association, the Minnesota Elementary
and Secondary Principals Associations, Education Minnesota, and representatives of
the Minnesota Assessment Group, the Minnesota Business Partnership, the Minnesota
Chamber of Commerce, and Minnesota postsecondary institutions with research expertise
in teacher evaluation, must create and publish a teacher evaluation process that complies
with the requirements in paragraph (b) and applies to all teachers under this section and
section 122A.40 for whom no agreement exists under paragraph (a) for an annual teacher
evaluation and peer review process. The teacher evaluation process created under this
subdivision does not create additional due process rights for probationary teachers under
subdivision 2.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2015-2016 school year and
later.
new text end

Sec. 3.

Minnesota Statutes 2014, section 122A.60, subdivision 1a, is amended to read:


Subd. 1a.

Effective staff development activities.

(a) Staff development activities
must:

(1) focus on the school classroom and research-based strategies that improve student
learning;

(2) provide opportunities for teachers to practice and improve their instructional
skills over time;

(3) provide opportunities for teachers to use student data as part of their daily work
to increase student achievement;

(4) enhance teacher content knowledge and instructional skills, including to
accommodate the delivery of digital and blended learning and curriculum and engage
students with technology;

(5) align with state and local academic standards;

(6) provide opportunities to build professional relationships, foster collaboration
among principals and staff who provide instruction, and provide opportunities for
teacher-to-teacher mentoringnew text begin under section 122A.70 that may include a teacher mentor
stipend
new text end ;

(7) align with the plan of the district or site for an alternative teacher professional
pay system;

(8) provide teachers of English learners, including English as a second language and
content teachers, with differentiated instructional strategies critical for ensuring students'
long-term academic success; the means to effectively use assessment data on the academic
literacy, oral academic language, and English language development of English learners;
and skills to support native and English language development across the curriculum; and

(9) provide opportunities for staff to learn about current workforce trends, the
connections between workforce trends and postsecondary education, and training options,
including career and technical education options.

Staff development activities may include curriculum development and curriculum training
programs, and activities that provide teachers and other members of site-based teams
training to enhance team performance. The school district also may implement other
staff development activities required by law and activities associated with professional
teacher compensation models.

(b) Release time provided for teachers to supervise students on field trips and school
activities, or independent tasks not associated with enhancing the teacher's knowledge
and instructional skills, such as preparing report cards, calculating grades, or organizing
classroom materials, may not be counted as staff development time that is financed with
staff development reserved revenue under section 122A.61.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2015-2016 school year and
later.
new text end

Sec. 4.

Minnesota Statutes 2014, section 122A.61, subdivision 1, is amended to read:


Subdivision 1.

Staff development revenue.

A district is required to reserve
an amount equal to at least two percent of the basic revenue under section 126C.10,
subdivision 2
, for in-service education for programs under section 120B.22, subdivision 2,
for staff development plans, including plans for challenging instructional activities and
experiences under section 122A.60, and for curriculum development and programs, other
in-service education, teachers' new text begin mentoring under section 122A.70 and new text end evaluation, teachers'
workshops, teacher conferences, the cost of substitute teachers new text begin for new text end staff development
purposes, preservice and in-service education for special education professionals and
paraprofessionals, and other related costs for staff development efforts. A district may
annually waive the requirement to reserve their basic revenue under this section if a
majority vote of the licensed teachers in the district and a majority vote of the school board
agree to a resolution to waive the requirement. A district in statutory operating debt is
exempt from reserving basic revenue according to this section. Districts may expend an
additional amount of unreserved revenue for staff development based on their needs.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2015-2016 school year and
later.
new text end

Sec. 5.

Minnesota Statutes 2014, section 122A.70, is amended to read:


122A.70 TEACHER MENTORSHIP.

Subdivision 1.

Teacher mentoring programs.

new text begin (a) new text end School districts deleted text begin are encouraged
to
deleted text end new text begin must, at a minimum,new text end develop deleted text begin teacher mentoringdeleted text end new text begin and implementnew text end programs for new text begin mentoring
new text end teachers new to the profession or districtdeleted text begin , includingdeleted text end new text begin and may include in the mentoring
program
new text end teaching residents, teachers of color, teachers with special needs, deleted text begin ordeleted text end new text begin andnew text end
experienced teachers new text begin under section 122A.40, subdivision 8, paragraph (b), clause (12), or
122A.41, subdivision 5, paragraph (b), clause (12),
new text end in need of peer coaching.

new text begin (b) Teacher mentoring programs must support districts' teacher evaluation and peer
review processes under section 122A.40, subdivision 8, or 122A.41, subdivision 5.
A district may use staff development revenue under sections 122A.60 and 122A.61 or
another funding source to pay a stipend to a mentor who may be a district employee or
a third-party contractor.
new text end

Subd. 2.

deleted text begin Applicationsdeleted text end new text begin Program structurenew text end .

new text begin (a) new text end The Board of Teachingnew text begin , upon
request,
new text end must deleted text begin make application forms available todeleted text end new text begin assist schoolnew text end sites deleted text begin interesteddeleted text end in
developing or expanding a new text begin teacher new text end mentorship programnew text begin under subdivision 1new text end . A school
district, a group of school districts, or a coalition of districts, teachers and teacher
education institutions may deleted text begin apply fordeleted text end new text begin participate jointly innew text end a teacher mentorship program
deleted text begin grantdeleted text end . The Board of Teachingdeleted text begin , in consultation with the teacher mentoring task force, must
approve or disapprove the applications. To the extent possible, the approved applications
must reflect
deleted text end new text begin must work to ensure that all teacher mentorship programs containnew text end effective
mentoring components, include a variety of coalitionsnew text begin ,new text end and deleted text begin be geographically distributeddeleted text end new text begin
are readily available
new text end throughout the state. The Board of Teaching must deleted text begin encourage
the selected
deleted text end new text begin help schoolnew text end sites deleted text begin to consider the use of its assessmentdeleted text end new text begin combine teacher
development and evaluation
new text end proceduresnew text begin with other effective mentoring componentsnew text end .

new text begin (b) All teacher mentorship programs annually must transmit to the Board of
Teaching an electronic copy of the program structure and include the longitudinal data
used to measure the program's effectiveness.
new text end

Subd. 3.

new text begin Program new text end criteria deleted text begin for selectiondeleted text end .

At a minimum, deleted text begin applicants must express
commitment
deleted text end new text begin districts must structure teacher mentorship programsnew text end to:

(1) allow staff participation;

(2) assess skills of both beginning and mentor teachers;

(3) provide appropriate in-service to new text begin meet the new text end needs identified in the assessment;

(4) provide leadership to the effort;

(5) cooperate with higher education institutions;

(6) provide facilities and other resources;

(7) share findings, materials, and techniques with other school districts; and

(8) retain teachers of color.

Subd. 4.

deleted text begin Additionaldeleted text end Funding.

deleted text begin Applicants are required todeleted text end new text begin Notwithstanding other
law to the contrary, to implement this section, districts may use staff development revenue
under section 122A.61 or alternative compensation revenue under section 122A.415
and may
new text end seek additional funding and assistance from sources such as school districts,
postsecondary institutions, foundations, and the private sector.

Subd. 5.

Program implementation.

deleted text begin New and expandingdeleted text end Mentorship sites deleted text begin that are
funded to design, develop, implement, and evaluate their program
deleted text end must participate in
activities that support deleted text begin programdeleted text end new text begin thenew text end development and implementationnew text begin of teacher mentorship
programs
new text end . The Board of Teaching must provide resources and assistance to support deleted text begin newdeleted text end new text begin
school
new text end sites in their program effortsnew text begin and must develop a teacher mentorship program
model that interested districts may use in whole or in part to implement this section
new text end . deleted text begin Thesedeleted text end new text begin
Board
new text end activities and services may include, but are not limited tonew text begin , assistance withnew text end : planning,
planning guides, media, training, conferences, institutes, and regional and statewide
networking meetings. deleted text begin Nonfunded schools or districts interested in getting started may
participate. Fees may be charged for meals, materials, and the like.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2015-2016 school year and
later.
new text end

Sec. 6.

Minnesota Statutes 2014, section 290.01, subdivision 19b, is amended to read:


Subd. 19b.

Subtractions from federal taxable income.

For individuals, estates,
and trusts, there shall be subtracted from federal taxable income:

(1) net interest income on obligations of any authority, commission, or
instrumentality of the United States to the extent includable in taxable income for federal
income tax purposes but exempt from state income tax under the laws of the United States;

(2) if included in federal taxable income, the amount of any overpayment of income
tax to Minnesota or to any other state, for any previous taxable year, whether the amount
is received as a refund or as a credit to another taxable year's income tax liability;

(3) the amount paid to others, less the amount used to claim the credit allowed under
section 290.0674, not to exceed $1,625 for each qualifying child in grades kindergarten
to 6 and $2,500 for each qualifying child in grades 7 to 12, for tuition, textbooks, and
transportation of each qualifying child in attending an elementary or secondary school
situated in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin, wherein a
resident of this state may legally fulfill the state's compulsory attendance laws, which
is not operated for profit, and which adheres to the provisions of the Civil Rights Act
of 1964 and chapter 363A. For the purposes of this clause, "tuition" includes fees or
tuition as defined in section 290.0674, subdivision 1, clause (1). As used in this clause,
"textbooks" includes books and other instructional materials and equipment purchased
or leased for use in elementary and secondary schools in teaching only those subjects
legally and commonly taught in public elementary and secondary schools in this state.
Equipment expenses qualifying for deduction includes expenses as defined and limited in
section 290.0674, subdivision 1, clause (3). "Textbooks" does not include instructional
books and materials used in the teaching of religious tenets, doctrines, or worship, the
purpose of which is to instill such tenets, doctrines, or worship, nor does it include books
or materials for, or transportation to, extracurricular activities including sporting events,
musical or dramatic events, speech activities, driver's education, or similar programs. No
deduction is permitted for any expense the taxpayer incurred in using the taxpayer's or
the qualifying child's vehicle to provide such transportation for a qualifying child. For
purposes of the subtraction provided by this clause, "qualifying child" has the meaning
given in section 32(c)(3) of the Internal Revenue Code;

(4) income as provided under section 290.0802;

(5) to the extent included in federal adjusted gross income, income realized on
disposition of property exempt from tax under section 290.491;

(6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E)
of the Internal Revenue Code in determining federal taxable income by an individual
who does not itemize deductions for federal income tax purposes for the taxable year, an
amount equal to 50 percent of the excess of charitable contributions over $500 allowable
as a deduction for the taxable year under section 170(a) of the Internal Revenue Code,
under the provisions of Public Law 109-1 and Public Law 111-126;

(7) for individuals who are allowed a federal foreign tax credit for taxes that do not
qualify for a credit under section 290.06, subdivision 22, an amount equal to the carryover
of subnational foreign taxes for the taxable year, but not to exceed the total subnational
foreign taxes reported in claiming the foreign tax credit. For purposes of this clause,
"federal foreign tax credit" means the credit allowed under section 27 of the Internal
Revenue Code, and "carryover of subnational foreign taxes" equals the carryover allowed
under section 904(c) of the Internal Revenue Code minus national level foreign taxes to
the extent they exceed the federal foreign tax credit;

(8) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (7), or 19c, clause (12), in the case of a
shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the
delayed depreciation. For purposes of this clause, "delayed depreciation" means the amount
of the addition made by the taxpayer under subdivision 19a, clause (7), or subdivision 19c,
clause (12), in the case of a shareholder of an S corporation, minus the positive value of
any net operating loss under section 172 of the Internal Revenue Code generated for the
tax year of the addition. The resulting delayed depreciation cannot be less than zero;

(9) job opportunity building zone income as provided under section 469.316;

(10) to the extent included in federal taxable income, the amount of compensation
paid to members of the Minnesota National Guard or other reserve components of the
United States military for active service, including compensation for services performed
under the Active Guard Reserve (AGR) program. For purposes of this clause, "active
service" means (i) state active service as defined in section 190.05, subdivision 5a, clause
(1); or (ii) federally funded state active service as defined in section 190.05, subdivision
5b
, and "active service" includes service performed in accordance with section 190.08,
subdivision 3
;

(11) to the extent included in federal taxable income, the amount of compensation
paid to Minnesota residents who are members of the armed forces of the United States
or United Nations for active duty performed under United States Code, title 10; or the
authority of the United Nations;

(12) an amount, not to exceed $10,000, equal to qualified expenses related to a
qualified donor's donation, while living, of one or more of the qualified donor's organs
to another person for human organ transplantation. For purposes of this clause, "organ"
means all or part of an individual's liver, pancreas, kidney, intestine, lung, or bone marrow;
"human organ transplantation" means the medical procedure by which transfer of a human
organ is made from the body of one person to the body of another person; "qualified
expenses" means unreimbursed expenses for both the individual and the qualified donor
for (i) travel, (ii) lodging, and (iii) lost wages net of sick pay, except that such expenses
may be subtracted under this clause only once; and "qualified donor" means the individual
or the individual's dependent, as defined in section 152 of the Internal Revenue Code. An
individual may claim the subtraction in this clause for each instance of organ donation for
transplantation during the taxable year in which the qualified expenses occur;

(13) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (8), or 19c, clause (13), in the case of a
shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the
addition made by the taxpayer under subdivision 19a, clause (8), or 19c, clause (13), in the
case of a shareholder of a corporation that is an S corporation, minus the positive value of
any net operating loss under section 172 of the Internal Revenue Code generated for the
tax year of the addition. If the net operating loss exceeds the addition for the tax year, a
subtraction is not allowed under this clause;

(14) to the extent included in the federal taxable income of a nonresident of
Minnesota, compensation paid to a service member as defined in United States Code, title
10, section 101(a)(5), for military service as defined in the Servicemembers Civil Relief
Act, Public Law 108-189, section 101(2);

(15) to the extent included in federal taxable income, the amount of national service
educational awards received from the National Service Trust under United States Code,
title 42, sections 12601 to 12604, for service in an approved Americorps National Service
program;

(16) to the extent included in federal taxable income, discharge of indebtedness
income resulting from reacquisition of business indebtedness included in federal taxable
income under section 108(i) of the Internal Revenue Code. This subtraction applies only
to the extent that the income was included in net income in a prior year as a result of the
addition under subdivision 19a, clause (13);

(17) the amount of the net operating loss allowed under section 290.095, subdivision
11
, paragraph (c);

(18) the amount of expenses not allowed for federal income tax purposes due
to claiming the railroad track maintenance credit under section 45G(a) of the Internal
Revenue Code;

(19) the amount of the limitation on itemized deductions under section 68(b) of the
Internal Revenue Code;

(20) the amount of the phaseout of personal exemptions under section 151(d) of
the Internal Revenue Code; deleted text begin and
deleted text end

(21) to the extent included in federal taxable income, the amount of qualified
transportation fringe benefits described in section 132(f)(1)(A) and (B) of the Internal
Revenue Code. The subtraction is limited to the lesser of the amount of qualified
transportation fringe benefits received in excess of the limitations under section
132(f)(2)(A) of the Internal Revenue Code for the year or the difference between the
maximum qualified parking benefits excludable under section 132(f)(2)(B) of the Internal
Revenue Code minus the amount of transit benefits excludable under section 132(f)(2)(A)
of the Internal Revenue Codenew text begin ; and
new text end

new text begin (22) to the extent included in federal taxable income, the amount of any stipend paid
under section 122A.70 for participation in a teacher mentorship program
new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 7. new text begin BOARD OF TEACHING; TEACHER MENTORSHIP PROGRAM;
APPROPRIATION.
new text end

new text begin $150,000 in fiscal year 2016 is appropriated from the general fund to the Board of
Teaching for purposes of implementing teacher mentorship programs under Minnesota
Statutes, section 122A.70. Any unexpended funds do not cancel but are available in
the next fiscal year.
new text end