SB989,,5151115.39 (3) (a) 2. b. From the eligible schools identified under subd. 1., the office shall select at least 2 eligible schools that are private schools participating in a the private school choice program under s. 118.60 or 119.23. SB989,2752Section 27. 115.7915 (1) of the statutes is repealed and recreated to read: SB989,,5353115.7915 (1) Definitions. In this section: SB989,,5454(a) “Accrediting entity” has the meaning given in s. 118.70 (1). SB989,,5555(b) “Administrator” means the superintendent, supervising principal, executive director, or other person who acts as the administrative head of a private school participating in the program under this section. SB989,,5656(c) “Disqualified accrediting organization” has the meaning given in s. 118.70 (4). SB989,,5757(d) “Eligible school” means a private school located in this state. SB989,,5858(e) “January count date” means the 2nd Friday in January or an alternative date designated by the department under sub. (4) (c). SB989,,5959(f) “Preaccreditation” has the meaning given in s. 118.70 (13). SB989,,6060(g) “Preaccrediting entity” has the meaning given in s. 118.70 (14). SB989,,6161(h) “Resident school board” means the school board of a resident school district. SB989,,6262(i) “Resident school district” means the school district in which a pupil resides. SB989,,6363(j) “September count date” means the 3rd Friday in September or an alternative date designated by the department under sub. (4) (c). SB989,,6464(k) “Services plan” has the meaning given in 34 CFR 300.37. SB989,,6565(L) “Teacher” has the meaning given in s. 118.70 (19). SB989,2866Section 28. 115.7915 (2) (c) of the statutes is repealed and recreated to read: SB989,,6767115.7915 (2) (c) The eligible school satisfies the requirements under sub. (2m). SB989,2968Section 29. 115.7915 (2) (i) of the statutes is created to read: SB989,,6969115.7915 (2) (i) The eligible school maintains at least one physical location in this state from which the eligible school is operated. SB989,3070Section 30. 115.7915 (2m) of the statutes is created to read: SB989,,7171115.7915 (2m) Accreditation. (a) Each private school that begins participation in the program under this section in a school year beginning on or after the effective date of this paragraph .... [LRB inserts date], and that is not accredited by an accrediting entity, shall obtain preaccreditation by a preaccrediting entity by the first weekday in August before the first school term in which the private school begins participation in the program under this section, or by the first weekday in May if the private school begins participation in the program during summer school. A private school to which this paragraph applies may apply for and seek to obtain preaccreditation from one preaccrediting entity each school year. A private school to which this paragraph applies that fails to obtain preaccreditation as required under this paragraph may not begin participation in the program under this section until preaccreditation has been obtained, but the private school may apply for and seek to obtain preaccreditation from a preaccrediting entity for a subsequent school year. The fact that a private school has obtained preaccreditation does not require an accrediting entity to accredit the private school. SB989,,7272(b) Each private school that begins participation in the program under this section in a school year beginning on or after the effective date of this paragraph .... [LRB inserts date], and that is not accredited by an accrediting entity by the first weekday in August before the first school term in which the private school begins participation in the program under this section shall do all of the following: SB989,,73731. Apply for accreditation by an accrediting entity by the last weekday in December of the first school year in which the private school begins participation in the program under this section. SB989,,74742. Achieve accreditation by an accrediting entity by the first weekday in December of the 3rd school year following the first school year in which the private school begins participation in the program under this section. SB989,,7575(c) 1. If a private school that is participating in the program under this section and that is accredited to offer instruction in any elementary grade, but not any high school grade, seeks to offer instruction in any high school grade, the private school shall do all of the following: SB989,,7676a. Apply for accreditation of the high school grades by an accrediting entity by the last weekday in December of the first school year in which the private school offers instruction in a high school grade. SB989,,7777b. Achieve accreditation for the high school grades by the first weekday in December of the 3rd school year following the first school year in which the private school provides instruction in a high school grade. SB989,,78782. If a private school that is participating in the program under this section and that is accredited to offer instruction in any high school grade, but not any elementary grade, seeks to offer instruction in any elementary grade, the private school shall do all of the following: SB989,,7979a. Apply for accreditation of the elementary grades by an accrediting entity by the last weekday in December of the first school year in which the private school offers instruction in an elementary grade. SB989,,8080b. Achieve accreditation for the elementary grades by the first weekday in December of the 3rd school year following the first school year in which the private school provides instruction in an elementary grade. SB989,,8181(d) 1. The governing body of a private school participating in the program under this section, except for a private school obtaining accreditation as allowed under par. (c), shall ensure that the private school continuously maintains accreditation from an accrediting entity as long as the private school continues to participate in the program under this section. SB989,,82822. The governing body of a private school participating in the program under this section shall, subject to subd. 3., annually, by the first weekday in August, provide the department with evidence demonstrating that the private school remains accredited for the current school year as required under this subsection. The governing body of the private school shall include as evidence of accreditation a notice prepared by an accrediting entity that confirms that the private school is accredited by that entity as of the date of the notice. SB989,,83833. The governing body of a private school participating in the program under this section shall immediately notify the department if its accreditation status changes. SB989,,8484(e) If a private school participating in the program under this section learns that an accrediting entity with which the private school is maintaining accreditation, as required under this subsection, is a disqualified accrediting organization, the private school shall immediately notify the department in writing of this fact and shall obtain accreditation from an accrediting entity no later than 3 years from the date on which the private school learned that the accrediting entity is a disqualified accrediting organization. SB989,,8585(f) If any accrediting or preaccrediting entity determines during the accrediting or preaccrediting process that a private school does not meet all of the requirements under s. 118.165 (1), it shall report that failure to the department. SB989,,8686(g) Notwithstanding pars. (a), (b), and (d), a private school that was a first-time participant in the program under this section before the effective date of this paragraph .... [LRB inserts date], and that qualified to participate in the program under this section as a private school approved under s. 118.165 (2), 2023 stats., is not required to meet the requirements under this subsection unless the private school adds a grade or changes its curriculum. If the private school adds a grade or changes curriculum in the 2025-26 school year or any school year thereafter, the private school shall achieve accreditation by an accrediting entity by December 15 of the 3rd school year following the school year in which the private school adds a grade or changes its curriculum. SB989,,8787(h) Notwithstanding par. (c), a private school that participated in the program under this section in the 2024-25 school year, and for purposes of participating in that school year satisfied the requirement under s. 115.7915 (2) (c), 2023 stats., as an accredited private school, as required under s. 115.7915 (2) (c), 2023 stats., but was not accredited for each grade at which the private school offered instruction during the 2024-25 school year, shall do all of the following: SB989,,88881. Apply for accreditation of all grades offered by the private school by an accrediting entity by December 31, 2025. SB989,,89892. Achieve accreditation of all grades offered by the private school by December 1, 2028. SB989,3190Section 31. 115.7915 (4) (c) of the statutes is created to read: SB989,,9191115.7915 (4) (c) If pupils enrolled in a private school participating in the program under this section or receiving a payment under sub. (4m) will not be in attendance at the private school on the 3rd Friday in September or the 2nd Friday in January because of a regularly scheduled holiday or for a reason approved by the governing body of the private school, upon request from the private school, the department shall designate an alternative count date for the private school. SB989,3292Section 32. 115.7915 (4m) (e) 2. of the statutes is amended to read: SB989,,9393115.7915 (4m) (e) 2. If a child who has been determined to be ineligible under subd. 1. continues to attend the private school he or she attended under a scholarship awarded under par. (a), for each school year the child attends the private school beginning with the school year following the determination under subd. 1., the department shall pay, from the appropriation under s. 20.255 (2) (az), to the private school, on behalf of the child’s parent or guardian, an amount equal to the appropriate per pupil amount paid to a private school participating in a parental the private school choice program under s. 118.60 or 119.23 in that school year. The department shall make scholarship payments under this paragraph in accordance with the payment schedule specified in s. 119.23 (4) (c) par. (b). SB989,3394Section 33. 115.7915 (4m) (g) of the statutes is created to read: SB989,,9595115.7915 (4m) (g) Beginning in the 2025-26 school year, a private school participating in the program under this section shall engage an independent auditor to complete an enrollment attestation report for the September count date and for the January count date. An independent auditor completing an enrollment attestation report under this paragraph shall comply with the attestation standards established by the American Institute of Certified Public Accountants. Each enrollment attestation report shall identify at least all of the following: SB989,,96961. Pupils who were not eligible for a payment under this section but for whom the private school received a payment under this section. SB989,,97972. Pupils who have incorrect data in the department’s database who are attending the private school under the program under this section. SB989,,98983. Pupils attending the private school participating in the program under the section for whom the private school did not receive a payment under this section. SB989,3499Section 34. 115.7915 (6) (e) of the statutes is amended to read: SB989,,100100115.7915 (6) (e) Annually, by the last weekday in October 15 following a school year in which a private school participated in the program under this section, submit to the department an independent financial audit of the private school conducted by an independent certified public accountant, accompanied by the auditor’s statement that the report is free of material misstatements and fairly presents the private school’s eligible education expenses, and beginning in the 2nd school year a private school participates in the program under this section, a copy of a management letter prepared by the auditor. If the private school annually received a total of at least $100,000 under this section and ss. 118.60 and 119.23 the private school choice program in any school year, the audit shall be prepared in accordance with generally accepted accounting principles with allowable modifications for long-term fixed assets. If the private school has not annually received a total of at least $100,000 under this section and ss. 118.60 and 119.23 the private school choice program in any school year, the audit shall be prepared as prescribed by the department by rule. The audit shall include a calculation of the private school’s net eligible education expenses and a calculation of the balance of the private school’s fund for future eligible education expenses. The auditor shall conduct his or her audit, including determining sample sizes and evaluating financial viability, in accordance with the auditing standards established by the American Institute of Certified Public Accountants. The department may not require an auditor to comply with standards that exceed the scope of the standards established by the American Institute of Certified Public Accountants. If a private school participating in a the program under this section is part of an organization and the private school and the organization share assets, liabilities, or eligible education expenses, the private school may submit an audit of the private school or of the organization of which it is a part. If a private school that is part of an organization with which it shares assets, liabilities, or eligible education expenses submits an audit of only the private school, the independent auditor shall use his or her professional judgment to allocate any shared assets, liabilities, and eligible education expenses between the organization and the private school. If a private school participating in the program under this section also accepts pupils under s. 118.60 or 119.23 the private school choice program, the private school may submit one comprehensive financial audit to satisfy the requirements of this paragraph and ss. 118.60 (7) (am) 2m. and 119.23 (7) (am) 2m., whichever are applicable the private school choice program. The private school shall include in the comprehensive financial audit the information specified under ss. 118.60 (7) (am) 2m. and 119.23 (7) (am) 2m. s. 118.83 (2). Each private school participating in the program under this section is subject to uniform financial accounting standards established by the department. SB989,35101Section 35. 115.7915 (6) (em) of the statutes is created to read: SB989,,102102115.7915 (6) (em) Beginning in the 2025-26 school year, if the private school participates in the private school choice program, received at least $50,000 in scholarships under this section in any previous school year, or expects to receive $50,000 in scholarships under this section during a school year, submit to the department evidence of sound fiscal and internal control practices as prescribed by the department by rule by the last weekday in October following the school year in which the private school participated in the program under this section. An independent auditor engaged to evaluate the private school’s fiscal and internal control practices shall conduct the evaluation, including determining sample sizes, in accordance with attestation standards established by the American Institute of Certified Public Accountants. SB989,36103Section 36. 115.7915 (6) (i) of the statutes is amended to read: SB989,,104104115.7915 (6) (i) Regularly report to the parent of a child attending the private school and receiving a scholarship under this section, except for the parent of a child who has been determined to no longer have a disability, on the child’s progress. SB989,37105Section 37. 115.7915 (6) (k) of the statutes is amended to read: SB989,,106106115.7915 (6) (k) Annually, on or before the first Monday after the 3rd Friday in September 15, file with the department a report stating its summer daily attendance for each day of summer school for the purpose of sub. (4p). SB989,38107Section 38. 115.7915 (6) (L) of the statutes is created to read: SB989,,108108115.7915 (6) (L) 1. a. Beginning in the 2025-26 school year, except as provided in subd. 1. b. or c. or 2., ensure that all of the private school’s teachers have a teaching license issued by the department or a bachelor’s degree or a degree or educational credential higher than a bachelor’s degree, including a master’s or doctorate, from a nationally or regionally accredited institution of higher education. SB989,,109109b. A teacher employed by the private school who teaches only courses in rabbinical studies is not required to have a bachelor’s degree or a teaching license issued by the department. SB989,,110110c. An individual employed by a private school who holds a substitute teacher permit issued under s. 118.19 (7m) may teach at the private school as allowed under the substitute teacher permit. SB989,,1111112. Any teacher employed on July 1, 2025, by a private school participating in the program under this section, who has been teaching for at least the 5 consecutive years immediately preceding July 1, 2025, and who does not satisfy the requirements under subd. 1. on July 1, 2025, shall apply to the department on a form prepared by the department for a temporary, nonrenewable waiver from the requirements under subd. 1. The department shall promulgate rules to implement this subdivision including the form of the application and the process by which the waiver application will be reviewed. The application form shall require the applicant to submit a plan for satisfying the requirements under subd. 1., including the name of the accredited institution of higher education at which the teacher is pursuing or will pursue the bachelor’s degree and the anticipated date on which the teacher expects to complete the bachelor’s degree. No waiver granted under this subdivision is valid after July 1, 2030. SB989,,1121123. a. Beginning in the 2025-26 school year, except as provided in subd. 3. b., ensure that all of the private school’s administrators have at least a bachelor’s degree from a nationally or regionally accredited institution of higher education or a teaching license or administrator license issued by the department. SB989,,113113b. An administrator of the private school that prepares and trains pupils attending the private school in rabbinical studies is not required to have a bachelor’s degree or a teaching license or administrator license issued by the department. SB989,,1141144. Beginning in the 2025-26 school year, ensure that all of the private school’s teacher’s aides satisfy at least one of the following: SB989,,115115a. The individual graduated from high school. SB989,,116116b. The individual obtained a declaration of equivalency of high school graduation. SB989,,117117c. The individual obtained a high school diploma by the administrator of a home-based private educational program. SB989,,118118d. The individual obtained a general educational development certificate of high school equivalency. SB989,,119119e. The individual obtained a degree or educational credential higher than a high school diploma, declaration of equivalency of high school graduation, or general educational development certificate of high school equivalency. SB989,39120Section 39. 115.7915 (6) (m) of the statutes is created to read: SB989,,121121115.7915 (6) (m) Beginning in the 2025-26 school year, ensure that a pupil attending the private school under this section is not required to participate in any religious activity if the pupil’s parent or guardian submits to the pupil’s teacher or the private school’s principal a written request that the pupil be exempt from religious activities. SB989,40122Section 40. 115.7915 (6) (n) of the statutes is created to read: SB989,,123123115.7915 (6) (n) Beginning in the 2025-26 school year, if the private school offers virtual instruction to pupils receiving a scholarship under this section, ensure that a teacher is responsible for all of the following for each pupil receiving the virtual instruction: SB989,,1241241. Improving learning by planned instruction. SB989,,1251252. Diagnosing learning needs. SB989,,1261263. Prescribing content delivery through class activities. SB989,,1271274. Assessing learning. SB989,,1281285. Reporting outcomes to administrators and parents and guardians. SB989,,1291296. Evaluating the effects of instruction. SB989,41130Section 41. 115.7915 (8) (am) of the statutes is created to read: SB989,,131131115.7915 (8) (am) The department may bar a private school from participating in the program under this section in the following school year if the department determines that any of the following has occurred: SB989,,1321321. The private school has not complied with the requirements under sub. (2m) (d). SB989,,1331332. The private school’s application for accreditation has been denied by the accrediting entity. SB989,,1341343. The private school has not achieved accreditation within the periods allowed under sub. (2m) (a) and (b). SB989,42135Section 42. 115.7915 (8) (ap) of the statutes is created to read: SB989,,136136115.7915 (8) (ap) 1. If the department determines that any of the following has occurred, the department shall issue an order barring a private school’s participation in the program under this section at the end of the current school year: SB989,,137137a. The private school participating in the program under this section failed to continuously maintain accreditation as required under sub. (2m) (d). SB989,,138138b. The governing body of the private school participating in the program under this section has withdrawn the private school from the accreditation process. SB989,,139139c. The private school’s accreditation has been revoked, denied, or terminated by an accrediting entity.
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