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AB68-SA1,114,222 121.84 (4) (b) If a pupil attends school in a school district outside the pupil's
23school district of residence under par. (a), s. 118.51 (12) (b), (14), (16), and (17) apply
24to the pupil as if the pupil were attending school in a nonresident school district

1under s. 118.51. If the pupil is rejected as a result of s. 118.51 (12) (b), s. 118.51 (9)
2applies.
AB68-SA1,340 3Section 340. 121.90 (1) (h) of the statutes is created to read:
AB68-SA1,114,64 121.90 (1) (h) In determining a school district's revenue limit for the 2021-22,
52022-23, and 2023-24 school years, the number of pupils enrolled in the school
6district in the 2020-21 school year is the sum of the following:
AB68-SA1,114,77 1. The greater of the following:
AB68-SA1,114,88 a. Forty percent of the summer enrollment in the 2019-20 school year.
AB68-SA1,114,99 b. Forty percent of the summer enrollment in the 2020-21 school year.
AB68-SA1,114,1010 2. The greater of the following:
AB68-SA1,114,1211 a. The number of pupils enrolled in the school district in the 2019-20 school
12year, as determined without the exceptions provided in par. (dr).
AB68-SA1,114,1413 b. The number of pupils enrolled in the school district in the 2020-21 school
14year, as determined without the exceptions provided in par. (dr).
AB68-SA1,341 15Section 341. 121.90 (2) (am) 4. of the statutes is repealed.
AB68-SA1,342 16Section 342. 121.905 (1) (a) of the statutes is amended to read:
AB68-SA1,114,2117 121.905 (1) (a) Except as provided in par. (b), in this section, “revenue ceiling"
18means $9,100 in the 2017-18 school year, $9,400 in the 2018-19 school year, $9,500
19in the 2019-20 school year, $9,600 in the 2020-21 school year, $9,700 $10,250 in the
202021-22 school year, and $9,800 $10,500 in the 2022-23 school year and in any
21subsequent school year.
AB68-SA1,343 22Section 343. 121.905 (1) (b) 1. to 3. of the statutes are repealed.
AB68-SA1,344 23Section 344. 121.905 (1) (b) 6. and 7. of the statutes are repealed.
AB68-SA1,345 24Section 345. 121.905 (3) (a) 1. of the statutes is amended to read:
AB68-SA1,115,10
1121.905 (3) (a) 1. Except as provided under subds. 2. and 3., calculate the sum
2of the amount of state aid received in the previous school year and property taxes
3levied for the previous school year, excluding property taxes levied for the purpose
4of s. 120.13 (19) and excluding funds described under s. 121.91 (4) (c), and the costs
5of the county children with disabilities education board program, as defined in s.
6121.135 (2) (a) 2., in the previous year, for pupils who were school district residents
7or nonresidents who attended the school district under s. 118.51 and solely enrolled
8in a special education program provided by a the county children with disabilities
9education board in the previous school year that included the school district in its
10program under s. 115.817 (2)
.
AB68-SA1,346 11Section 346. 121.905 (3) (c) 6. of the statutes is amended to read:
AB68-SA1,115,1412 121.905 (3) (c) 6. For the limit for each of the 2015-16 to 2018-19 school years,
13for the 2021-22 school year, and for any school year thereafter, make no adjustment
14to the result under par. (b).
AB68-SA1,347 15Section 347. 121.905 (3) (c) 9. of the statutes is created to read:
AB68-SA1,115,1716 121.905 (3) (c) 9. For the limit for the 2021-22 school year, add $200 to the
17result under par. (b).
AB68-SA1,348 18Section 348. 121.905 (3) (c) 10. of the statutes is created to read:
AB68-SA1,115,2019 121.905 (3) (c) 10. For the limit for the 2022-23 school year, add $204 to the
20result under par. (b).
AB68-SA1,349 21Section 349. 121.905 (3) (c) 11. of the statutes is created to read:
AB68-SA1,115,2322 121.905 (3) (c) 11. For the limit for the 2023-24 school year and any school year
23thereafter, add the result under s. 121.91 (2m) (L) 2. to the result under par. (b).
AB68-SA1,350 24Section 350. 121.91 (2m) (i) (intro.) of the statutes is amended to read:
AB68-SA1,116,4
1121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
2district may increase its revenues for any of the 2015-16 to 2018-19 school year or
3for any
school year thereafter years to an amount that exceeds the amount calculated
4as follows:
AB68-SA1,351 5Section 351. 121.91 (2m) (im) (intro.) of the statutes is amended to read:
AB68-SA1,116,86 121.91 (2m) (im) (intro.) Notwithstanding par. (i) and except Except as
7provided in subs. (3), (4), and (8), a school district cannot increase its revenues for
8the 2019-20 school year to an amount that exceeds the amount calculated as follows:
AB68-SA1,352 9Section 352. 121.91 (2m) (j) (intro.) of the statutes is amended to read:
AB68-SA1,116,1210 121.91 (2m) (j) (intro.) Notwithstanding par. (i) and except Except as provided
11in subs. (3), (4), and (8), a school district cannot increase its revenues for the 2020-21
12school year to an amount that exceeds the amount calculated as follows:
AB68-SA1,353 13Section 353. 121.91 (2m) (k) of the statutes is created to read:
AB68-SA1,116,1614 121.91 (2m) (k) Except as provided in subs. (3), (4), and (8), no school district
15may increase its revenues for the 2021-22 school year to an amount that exceeds the
16amount calculated as follows:
AB68-SA1,116,2017 1. Divide the sum of the amount of state aid received in the previous school year
18and property taxes levied for the previous school year, excluding property taxes
19levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
20(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB68-SA1,116,2121 2. Add $200 to the result under subd. 1.
AB68-SA1,116,2322 3. Multiply the result under subd. 2. by the average of the number of pupils
23enrolled in the current school year and the 2 preceding school years.
AB68-SA1,354 24Section 354. 121.91 (2m) (km) of the statutes is created to read:
AB68-SA1,117,3
1121.91 (2m) (km) Except as provided in subs. (3), (4), and (8), no school district
2may increase its revenues for the 2022-23 school year to an amount that exceeds the
3amount calculated as follows:
AB68-SA1,117,74 1. Divide the sum of the amount of state aid received in the previous school year
5and property taxes levied for the previous school year, excluding property taxes
6levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
7(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB68-SA1,117,88 2. Add $204 to the result under subd. 1.
AB68-SA1,117,109 3. Multiply the result under subd. 2. by the average of the number of pupils
10enrolled in the current school year and the 2 preceding school years.
AB68-SA1,355 11Section 355. 121.91 (2m) (L) of the statutes is created to read:
AB68-SA1,117,1412 121.91 (2m) (L) Except as provided in subs. (3), (4), and (8), no school district
13may increase its revenues for the 2023-24 school year or for any school year
14thereafter to an amount that exceeds the amount calculated as follows:
AB68-SA1,117,1815 1. Divide the sum of the amount of state aid received in the previous school year
16and property taxes levied for the previous school year, excluding property taxes
17levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
18(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB68-SA1,117,2119 2. Multiply the amount of the revenue increase per pupil allowed under this
20subsection for the previous school year by the sum of 1.0 plus the allowable rate of
21increase under s. 73.0305 expressed as a decimal.
AB68-SA1,117,2222 3. Add the result under subd. 1. to the result under subd. 2.
AB68-SA1,117,2423 4. Multiply the result under subd. 3. by the average of the number of pupils
24enrolled in the current and the 2 preceding school years.
AB68-SA1,356 25Section 356. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
AB68-SA1,118,4
1121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if a school
2district is created under s. 117.105, its revenue limit under this section for the school
3year beginning with the effective date of the reorganization shall be determined as
4follows except as provided under subs. (3) and (4):
AB68-SA1,357 5Section 357. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
AB68-SA1,118,166 121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
7per pupil allowed under this subsection for the previous school year multiplied by the
8sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
9to the result under subd. 1. a., except that in calculating the limit for the 2013-14
10school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
11calculating the limit for the 2019-20 school year, add $175 to the result under subd.
121. a.,
and in calculating the limit for the 2020-21 school year, add $179 to the result
13under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
14and any school year thereafter, make no adjustment
the 2021-22 school year, add
15$200 to the result under subd. 1. a., in calculating the limit for the 2022-23 school
16year, add $204
to the result under subd. 1. a.
AB68-SA1,358 17Section 358. 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
AB68-SA1,118,2118 121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
19following adjustments to the calculations under pars. (i) (k) to (j) (L) apply for the 2
20school years beginning on the July 1 following the effective date of the
21reorganization:
AB68-SA1,359 22Section 359. 121.91 (2m) (r) 2. a. of the statutes is amended to read:
AB68-SA1,119,523 121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following
24the effective date of the reorganization the number of pupils in the previous school
25year shall be used under pars. (i) (k) 1., (im) (km) 1. and (j) (L) 1. instead of the average

1of the number of pupils in the 3 previous school years, and for the school year
2beginning on the 2nd July 1 following the effective date of the reorganization the
3average of the number of pupils in the 2 previous school years shall be used under
4pars. (i) (k) 1., (im) (km) 1. and (j) (L) 1. instead of the average of the number of pupils
5in the 3 previous school years.
AB68-SA1,360 6Section 360. 121.91 (2m) (r) 2. b. of the statutes is amended to read:
AB68-SA1,119,117 121.91 (2m) (r) 2. b. For the school year beginning on the first July 1 following
8the effective date of the reorganization the average of the number of pupils in the
9current and the previous school years shall be used under pars. (i) 2. (km) 3. and (j)
103 (L) 4. instead of the average of the number of pupils in the current and the 2
11preceding school years.
AB68-SA1,361 12Section 361. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
AB68-SA1,119,1713 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if territory is
14detached from a school district to create a new school district under s. 117.105, the
15revenue limit under this section of the school district from which territory is detached
16for the school year beginning with the effective date of the reorganization shall be
17determined as follows except as provided in subs. (3) and (4):
AB68-SA1,362 18Section 362. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
AB68-SA1,120,419 121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase
20per pupil allowed under this subsection for the previous school year multiplied by the
21sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
22to the result under subd. 1. a., except that in calculating the limit for the 2013-14
23school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
24calculating the limit for the 2019-20 school year, add $175 to the result under subd.
251. a., and in calculating the limit for the 2020-21 school year, add $179 to the result

1under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
2and any school year thereafter, make no adjustment
the 2021-22 school year, add
3$200 to the result under subd. 1. a., and in calculating the limit for the 2022-23 school
4year, add $204
to the result under subd. 1. a.
AB68-SA1,363 5Section 363. 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:
AB68-SA1,120,106 121.91 (2m) (s) 2. (intro.) If territory is detached from a school district to create
7a new school district under s. 117.105, the following adjustments to the calculations
8under pars. (i) (k) to (j) (L) apply to the school district from which territory is
9detached for the 2 school years beginning on the July 1 following the effective date
10of the reorganization:
AB68-SA1,364 11Section 364. 121.91 (2m) (s) 2. a. of the statutes is amended to read:
AB68-SA1,120,1912 121.91 (2m) (s) 2. a. For the school year beginning on the first July 1 following
13the effective date of the reorganization, the number of pupils in the previous school
14year shall be used under pars. (i) (k) 1., (im) (km) 1., and (j) (L) 1. instead of the
15average of the number of pupils in the 3 previous school years; and for the school year
16beginning on the 2nd July 1 following the effective date of the reorganization, the
17average of the number of pupils in the 2 previous school years shall be used under
18pars. (i) (k) 1., (im) (km) 1., and (j) (L) 1. instead of the average of the number of pupils
19in the 3 previous school years.
AB68-SA1,365 20Section 365. 121.91 (2m) (s) 2. b. of the statutes is amended to read:
AB68-SA1,120,2521 121.91 (2m) (s) 2. b. For the school year beginning on the first July 1 following
22the effective date of the reorganization the average of the number of pupils in the
23current and the previous school year shall be used under pars. (i) 2. (km.) 3. and (j)
243 (L) 4. instead of the average of the number of pupils in the current and the 2
25preceding school years.
AB68-SA1,366
1Section 366. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
AB68-SA1,121,82 121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
3s. 117.08 or 117.09, in the 2019-20 2021-22 school year, the consolidated school
4district's revenue limit shall be determined as provided under par. (im) (k), in the
52020-21 2022-23 school year, the consolidated school district's revenue limit shall
6be determined as provided under par. (j) (km), and in each school year thereafter, the
7consolidated school district's revenue limit shall be determined as provided under
8par. (i) (L), except as follows:
AB68-SA1,367 9Section 367. 121.91 (4) (p) 1. of the statutes is amended to read:
AB68-SA1,121,1510 121.91 (4) (p) 1. The limit otherwise applicable to a school district under sub.
11(2m) in any school year is increased by the amount of any reduction to that school
12district's state aid payment made under s. 118.51 (16) (b) 2. and (c) or (17) (c) 2. or
13(cm) 2.
or s. 118.51 (17) (cm) 2., 2019 stats., in the previous school year for a pupil who
14was not included in the calculation of the number of pupils enrolled in that school
15district in the previous school year.
AB68-SA1,368 16Section 368. 146.89 (1) (d) 2. of the statutes is amended to read:
AB68-SA1,121,2217 146.89 (1) (d) 2. A private school, as defined in s. 115.001 (3r), that participates
18in the choice program under s. 118.60 or the Milwaukee Parental Choice Program
19under s. 119.23 or that, pursuant to s. 115.999 (3), 119.33 (2) (c) 3., or 119.9002 (3)
20(c), is responsible for the operation and general management of a school transferred
21to an opportunity schools and partnership program under s. 119.33, subch. IX of ch.
22115, or subch. II of ch. 119
.
AB68-SA1,369 23Section 369. 146.89 (1) (g) 1. of the statutes is amended to read:
AB68-SA1,122,3
1146.89 (1) (g) 1. A public elementary school , including an elementary school
2transferred to an opportunity schools and partnership program under s. 119.33,
3subch. IX of ch. 115, or subch. II of ch. 119
.
AB68-SA1,370 4Section 370. 938.49 (2) (b) of the statutes is amended to read:
AB68-SA1,122,105 938.49 (2) (b) Notify the juvenile's last school district or, if the juvenile was last
6enrolled in a private school participating in the program under s. 118.60 or in the
7program under s. 119.23 or, pursuant to s. 115.999 (3), 119.33 (2) (c) 3., or 119.9002
8(3) (c), in a school under the operation and general management of the governing
9body of a private school
, the private school or the governing body of a private school,
10in writing of its obligation under s. 118.125 (4).
AB68-SA1,9134 11Section 9134. Nonstatutory provisions; Public Instruction.
AB68-SA1,122,1512 (1) Special adjustment aid in the 2021-22 school year. Notwithstanding s.
13121.105 (2), in the 2021-22 and 2022-23 school years, the department of public
14instruction shall calculate the aid adjustment under s. 121.105 using 90 percent
15instead of 85 percent in s. 121.105 (2) (am) 1. and 2.
AB68-SA1,122,2316 (2) Per pupil aid; additional aid for economically disadvantaged pupils.
17Notwithstanding s. 115.437 (2) (a) 2., in the 2021-22 and 2022-23 school years, for
18purposes of the calculation under s. 115.437 (2) (a) 2., the department of public
19instruction shall multiply the number of pupils enrolled in a school district by the
20school district's rate of economically disadvantaged pupils, as defined in s. 115.437
21(1) (d), in the 2019-20 school year instead of by the school district's rate of
22economically disadvantaged pupils, as defined in s. 115.437 (1) (d), in the previous
23school year.
AB68-SA1,123,424 (3) Parental choice programs; transferring applicants between programs;
25rule-making.
The department of public instruction may promulgate emergency

1rules under s. 227.24 to implement the pupil counting exceptions specified under ss.
2118.60 (11) (e) and 119.23 (11) (e). Notwithstanding s. 227.24 (1) (c) and (2),
3emergency rules promulgated under this section remain in effect until July 1, 2024,
4or the date on which permanent rules take effect, whichever is sooner.
AB68-SA1,9301 5Section 9301. Initial applicability; Administration.
AB68-SA1,123,86 (1) TEACH access rates. The treatment of s. 16.997 (2) (d) first applies to a
7monthly fee charged by the department of administration on the effective date of this
8subsection.
AB68-SA1,9334 9Section 9334. Initial applicability; Public Instruction.
AB68-SA1,123,1110 (1) Revenue ceiling; referenda restrictions. The treatment of s. 121.905 (1)
11(b) 1. to 3. first applies to the revenue ceiling for the 2021-22 school year.
AB68-SA1,123,1312 (2) State aid for summer class transportation. The treatment of s. 121.58 (4)
13first applies to state aid for transportation paid in the 2021-22 school year.
AB68-SA1,123,1614 (3) High-cost transportation aid. The treatment of s. 121.59 (2) (intro.), (2m)
15(a) (intro.), 1., and 2. and (b), and (3) first applies to aid paid in the 2021-22 school
16year.
AB68-SA1,123,1917 (4) Counting pupils in four-year-old kindergarten. The treatment of s.
18121.004 (7) (c) 1. a. and 2. and (cm) first applies to the distribution of school aid in,
19and the calculation of revenue limits for, the 2022-23 school year.
AB68-SA1,123,2520 (5) Parental choice programs; program caps. The treatment of ss. 118.60 (3)
21(am), (ar) (intro.) and 5., (b), and (c) and 119.23 (3) (ar) and (b), the renumbering and
22amendment of ss. 118.60 (3) (a) (intro.) and 1m. to 5. and (ar) 3. and 4. and 119.23 (3)
23(a) (intro.) and 1. to 5., and the creation of s. 118.60 (3) (ar) 3. a. and b. and 4. a. and
24b. first apply to an application to attend a private school under s. 118.60 or 119.23
25in the 2022-23 school year.
AB68-SA1,124,4
1(6) Special Needs Scholarship Program; program cap. The treatment of s.
2115.7915 (2) (f) and (g) and (3) (a), (am), (b), (bm), (c), (d), (e), (f), and (g) first applies
3to an application for a scholarship to attend an eligible school under s. 115.7915 in
4the 2022-23 school year.
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