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SB45-SSA2-SA2,23316Section 233. 119.04 (1) of the statutes is amended to read:
SB45-SSA2-SA2,78,617119.04 (1) Subchapters IV, V and VII of ch. 115, ch. 121 and ss. 66.0235 (3) (c),
1866.0603 (1m) to (3), 115.01 (1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343,
19115.345, 115.355, 115.363, 115.364, 115.365 (3), 115.366, 115.367, 115.38 (2),
20115.415, 115.422, 115.445, 115.448, 118.001 to 118.04, 118.045, 118.06, 118.07,
21118.075, 118.076, 118.10, 118.12, 118.124, 118.125 to 118.14, 118.145 (4), 118.15,
22118.153, 118.16, 118.162, 118.163, 118.164, 118.18, 118.19, 118.196, 118.20,
23118.223, 118.225, 118.24 (1), (2) (c) to (f), (6), (8), and (10), 118.245, 118.25, 118.255,
24118.258, 118.291, 118.292, 118.293, 118.2935, 118.30 to 118.43, 118.46, 118.50,

1118.51, 118.52, 118.53, 118.55, 118.56, 118.58, 120.12 (2m), (4m), (5), and (15) to
2(27), 120.125, 120.13 (1), (2) (b) to (g), (3), (14), (17) to (19), (26), (34), (35), (37),
3(37m), and (38), 120.137, 120.14, 120.20, 120.21 (3), and 120.25 are applicable to a
41st class city school district and board but not, unless explicitly provided in this
5chapter or in the terms of a contract, to the commissioner or to any school
6transferred to an opportunity schools and partnership program.
SB45-SSA2-SA2,2347Section 234. 119.23 (2) (a) (intro.) of the statutes is amended to read:
SB45-SSA2-SA2,78,108119.23 (2) (a) (intro.) Subject to pars. (ag) and, (ar), and (b), any pupil in
9grades kindergarten to 12 who resides within the city may attend any private
10school if all of the following apply:
SB45-SSA2-SA2,23511Section 235. 119.23 (2) (a) 6. a. of the statutes is amended to read:
SB45-SSA2-SA2,78,1612119.23 (2) (a) 6. a. Except as provided in subd. 6. c., all of the private schools
13teachers have a teaching license issued by the department or a bachelors degree or
14a degree or educational credential higher than a bachelors degree, including a
15masters masters or doctorate, from a nationally or regionally accredited institution
16of higher education. This subd. 6. a. does not apply after June 30, 2028.
SB45-SSA2-SA2,23617Section 236. 119.23 (2) (a) 6m. of the statutes is created to read:
SB45-SSA2-SA2,78,2018119.23 (2) (a) 6m. a. Except as provided in subd. 6m. b., beginning on July 1,
192028, all of the private schools teachers have a teaching license or permit issued by
20the department.
SB45-SSA2-SA2,79,621b. A teacher employed by the private school on July 1, 2028, who has been
22teaching for at least the 5 consecutive years immediately preceding July 1, 2028,
23and who does not satisfy the requirements under subd. 6m. a. on July 1, 2028, may
24apply to the department on a form prepared by the department for a temporary,

1nonrenewable waiver from the requirements under subd. 6m. a. The department
2shall promulgate rules to implement this subd. 6m. b., including the form of the
3application and the process by which the waiver application will be reviewed. The
4application form shall require the applicant to submit a plan for satisfying the
5requirements under subd. 6m. a. No waiver granted under this subd. 6m. b. is valid
6after July 1, 2033.
SB45-SSA2-SA2,2377Section 237. 119.23 (2) (a) 10. of the statutes is created to read:
SB45-SSA2-SA2,79,108119.23 (2) (a) 10. If the private school operates any grade from 9 to 12, the
9private school makes available to pupils in grades 9 to 12 at least one computer
10science course that includes concepts in computer programming or coding.
SB45-SSA2-SA2,23811Section 238. 119.23 (2) (b) of the statutes is created to read:
SB45-SSA2-SA2,79,1412119.23 (2) (b) 1. In this paragraph, program cap means the total number of
13pupils residing in the city who attended a private school under this section in the
142025-26 school year.
SB45-SSA2-SA2,79,17152. Beginning with the 2026-27 school year, the total number of pupils residing
16in the city who may attend a private school under this section during a school year
17may not exceed the program cap.
SB45-SSA2-SA2,23918Section 239. 119.23 (2) (c) 3. of the statutes is created to read:
SB45-SSA2-SA2,79,2219119.23 (2) (c) 3. Notwithstanding par. (a) 6m., a teacher employed by a private
20school participating in the program under this section who teaches only courses in
21rabbinical studies is not required to hold a license or permit to teach issued by the
22department.
SB45-SSA2-SA2,24023Section 240. 119.23 (3) (a) (intro.) of the statutes is amended to read:
SB45-SSA2-SA2,80,14
1119.23 (3) (a) (intro.) The pupil or the pupils parent or guardian shall submit
2an application, on a form provided by the state superintendent, to the participating
3private school that the pupil wishes to attend. If more than one pupil from the same
4family applies to attend the same private school, the pupils may use a single
5application. No later than 60 days after the end of the application period during
6which an application is received and subject to par. (ar), the private school shall
7notify each applicant, in writing, whether his or her application has been accepted.
8If the private school rejects an application, the notice shall include the reason. A
9Subject to par. (ar), a private school may reject an applicant only if it the private
10school has reached its maximum general capacity or seating capacity. The Except
11as provided in par. (ar), the state superintendent shall ensure that the private
12school determines which pupils to accept on a random basis, except that the private
13school may give preference to the following in accepting applications, in order of
14preference listed:
SB45-SSA2-SA2,24115Section 241. 119.23 (3) (ar) of the statutes is created to read:
SB45-SSA2-SA2,80,1716119.23 (3) (ar) All of the following apply to applications to attend a private
17school under this section submitted by pupils who reside in the city:
SB45-SSA2-SA2,81,2181. A private school that has submitted a notice of intent to participate under
19sub. (2) (a) 3. may accept applications for a school year during application periods
20determined by the department from pupils who reside in the city. For each school
21year, the department shall establish one or more application periods under this
22subdivision, the first of which begins no later than the first weekday in February of

1the school year before the applicable school year, and the last of which ends no later
2than September 14 of the applicable school year.
SB45-SSA2-SA2,81,932. Each private school that received applications under subd. 1. shall report to
4the department the number of pupils who applied under subd. 1. to attend the
5private school under this section and the names of those applicants who have
6siblings who also applied under subd. 1. to attend the private school under this
7section. The private school shall submit the report no later than 10 days after each
8application period described under subd. 1. during which the private school
9received applications.
SB45-SSA2-SA2,81,20103. After the end of each application period described under subd. 1., upon
11receipt of the information under subd. 2., the department shall determine the sum
12of all applicants for pupils residing in the city. In determining the sum, the
13department shall count a pupil who has applied to attend more than one private
14school under the program under this section only once. If, after the end of an
15application period described under subd. 1., the sum of all applicants for pupils
16residing in the city exceeds the program cap under sub. (2) (b), the department shall
17determine which applications submitted during the application period to accept on
18a random basis, except that the department shall give preference to the applications
19of pupils described in par. (a) 1. to 5., in the order of preference listed in that
20paragraph.
SB45-SSA2-SA2,81,23214. If the sum under subd. 3. exceeds the program cap under sub. (2) (b), the
22department shall establish a waiting list in accordance with the preferences
23required under subd. 3.
SB45-SSA2-SA2,82,8
15. A private school that has accepted a pupil who resides in the city under this
2paragraph shall notify the department whenever the private school determines
3that a pupil will not attend the private school under this paragraph. If, upon
4receiving notice under this subdivision, the department determines that the
5number of pupils attending private schools under this section falls below the
6program cap under sub. (2) (b), the department shall fill any available slot with a
7pupil selected from the waiting list established under subd. 4., if such a waiting list
8exists.
SB45-SSA2-SA2,2429Section 242. 119.23 (3) (b) of the statutes is amended to read:
SB45-SSA2-SA2,82,1910119.23 (3) (b) If the private school rejects an applicant because it the private
11school has too few available spaces, the applicant may transfer his or her
12application to a participating private school that has space available. An applicant
13who is rejected under this paragraph or an applicant who is on the waiting list
14under par. (ar) 4. may, subject to sub. (2) (b), be admitted to a private school
15participating in the program under this section for the following school year,
16provided that the applicant continues to reside within in the city. The department
17may not require, in that following school year, the private school to submit financial
18information regarding the applicant or to verify the eligibility of the applicant to
19participate in the program under this section on the basis of family income.
SB45-SSA2-SA2,24320Section 243. 119.23 (4) (bg) 3. of the statutes is amended to read:
SB45-SSA2-SA2,83,1721119.23 (4) (bg) 3. In the 2015-16 to 2024-25 school year and in each school
22year thereafter years, upon receipt from the pupils parent or guardian of proof of
23the pupils enrollment in the private school during a school term, except as provided

1in subd. 5., the state superintendent shall pay to the private school in which the
2pupil is enrolled on behalf of the pupils parent or guardian, from the appropriation
3under s. 20.255 (2) (fu), an amount equal to the sum of the maximum amount per
4pupil the state superintendent paid a private school under this section in the
5previous school year for the grade in which the pupil is enrolled; in the 2023-24
6school year, if the pupil is enrolled in a grade from kindergarten to 8, 10 percent of
7the revenue ceiling, as defined in s. 121.905 (1), for that school year; the amount of
8the per pupil revenue adjustment under s. 121.91 (2m) for the current school year, if
9positive; 90 percent of the change in the revenue ceiling, as defined in s. 121.905 (1),
10between the previous school year and current school year, if positive, if the pupil is
11enrolled in a grade from kindergarten to 8, or if the pupil is enrolled in a grade from
129 to 12, the change in the revenue ceiling, as defined in s. 121.905 (1), between the
13previous school year and current school year, if positive; the change in the amount
14of statewide categorical aid per pupil between the previous school year and the
15current school year, as determined under s. 118.40 (2r) (e) 2p., if positive; and in the
162023-24 school year, if the pupil is enrolled in a grade from 9 to 12, 26.8 percent of
17the revenue ceiling, as defined in s. 121.905 (1), for that school year.
SB45-SSA2-SA2,24418Section 244. 119.23 (4) (bg) 6. of the statutes is created to read:
SB45-SSA2-SA2,84,519119.23 (4) (bg) 6. Beginning in the 2025-26 school year and in each school year
20thereafter, upon receipt from the pupils parent or guardian of proof of the pupils
21enrollment in the private school during a school term, except as provided in subd.
227., the state superintendent shall pay to the private school in which the pupil is
23enrolled on behalf of the pupils parent or guardian, from the appropriation under s.
2420.255 (2) (fu), an amount equal to the sum of the maximum amount per pupil the

1state superintendent paid a private school under this section in the previous school
2year for the grade in which the pupil is enrolled; the amount of the per pupil
3revenue adjustment under s. 121.91 (2m) for the current school year, if positive; and
4the change in the per pupil amount under s. 115.437 (2) (a) 1. between the previous
5school year and the current school year, if positive.
SB45-SSA2-SA2,2456Section 245. 119.23 (4) (bg) 7. of the statutes is created to read:
SB45-SSA2-SA2,84,117119.23 (4) (bg) 7. If the pupil described in subd. 6. is enrolled in a private
8school that enrolls pupils under the program in any grade between kindergarten to
98 and also in any grade between 9 to 12, the state superintendent shall substitute
10for the amount described in subd. 6. the amount determined under subd. 4. a. to d.,
11with the following modifications:
SB45-SSA2-SA2,84,1912a. Multiply the number of pupils participating in the program who are
13enrolled in the private school in any grade between kindergarten to 8 by the sum of
14the maximum amount per pupil the state superintendent paid a private school
15under this section in the previous school year for the grade in which the pupil is
16enrolled; the amount of the per pupil revenue adjustment under s. 121.91 (2m) for
17the current school year, if positive; and the change in the per pupil amount under s.
18115.437 (2) (a) 1. between the previous school year and the current school year, if
19positive.
SB45-SSA2-SA2,85,420b. Multiply the number of pupils participating in the program who are
21enrolled in the private school in any grade between 9 to 12 by the sum of the
22maximum amount per pupil the state superintendent paid a private school under
23this section in the previous school year for the grade in which the pupil is enrolled;

1the amount of the per pupil revenue adjustment under s. 121.91 (2m) for the
2current school year, if positive; and the change in the per pupil amount under s.
3115.437 (2) (a) 1. between the previous school year and the current school year, if
4positive.
SB45-SSA2-SA2,2465Section 246. 119.23 (4v) (b) of the statutes is amended to read:
SB45-SSA2-SA2,85,116119.23 (4v) (b) If the department considers a pupil as a resident of the city
7under par. (a) for a school year, the department shall ensure that the pupil is not
8counted for that school year for purposes of determining whether a school district
9has exceeded its pupil participation limit under s. 118.60 (2) (be) and that the pupil
10is not counted for that school year for purposes of determining whether a program
11cap under sub. (2) (b) or s. 118.60 (2) (bh) 2. a. or b. has been exceeded.
SB45-SSA2-SA2,24712Section 247. 119.23 (4v) (c) of the statutes is created to read:
SB45-SSA2-SA2,85,1613119.23 (4v) (c) The department may consider a pupil enrolled in a private
14school participating in the program under this section who satisfies all of the
15following as a resident of a school district, other than a 1st class city school district,
16who is enrolled in the private school under this section:
SB45-SSA2-SA2,85,18171. The pupil was a resident of the city when the pupil applied to participate in
18the program under this section.
SB45-SSA2-SA2,85,20192. The pupil accepted a space at a private school participating in the program
20under this section as a resident of the city.
SB45-SSA2-SA2,85,22213. The pupil resides in a school district, other than a 1st class city school
22district, on the 3rd Friday in September.
SB45-SSA2-SA2,86,2
14. The private school at which the pupil accepted a space under this section is
2participating in the program under s. 118.60.
SB45-SSA2-SA2,2483Section 248. 119.23 (4v) (d) of the statutes is created to read:
SB45-SSA2-SA2,86,84119.23 (4v) (d) If the department considers a pupil as a resident of an eligible
5school district, as defined in s. 118.60 (1) (am), under par. (c) for a school year, the
6department shall ensure that the pupil is not counted for that school year for
7purposes of determining whether a program cap under sub. (2) (b) or s. 118.60 (2)
8(bh) 2. a. has been exceeded.
SB45-SSA2-SA2,2499Section 249. 119.23 (4v) (e) of the statutes is created to read:
SB45-SSA2-SA2,86,1710119.23 (4v) (e) If the department considers a pupil as a resident of a school
11district, other than an eligible school district, as defined in s. 118.60 (1) (am), or a
121st class city school district, under par. (c) for a school year, the department shall
13ensure that the pupil is not counted for that school year for purposes of determining
14whether the school district has exceeded its pupil participation limit under s.
15118.60 (2) (be) and that the pupil is not counted for that school year for purposes of
16determining whether a program cap under sub. (2) (b) or s. 118.60 (2) (bh) 2. b. has
17been exceeded.
SB45-SSA2-SA2,25018Section 250. 119.23 (7) (g) 1. of the statutes is amended to read:
SB45-SSA2-SA2,87,619119.23 (7) (g) 1. By the first day of the 3rd month beginning after the month in
20which the department establishes the model management plan and practices for
21maintaining indoor environmental quality in public and private schools under s.
22118.075 (3), or by October 1 of a private schools first school year of participation in
23the program under this section, whichever is later, the private school shall provide
24for the development of a plan for maintaining indoor environmental quality in the

1private school. Beginning on October 1, 2026, each private school shall include in
2the private schools plan under this subdivision a requirement to provide and
3maintain a carbon monoxide detector, as defined in s. 101.149 (1) (am), in each room
4of the private school that contains a fuel-burning, forced-air furnace or a boiler, and
5as otherwise required by the department of safety and professional services or a
6person certified under s. 101.12 (4) or 101.14 (4r).
SB45-SSA2-SA2,2517Section 251. 119.23 (7) (g) 2. of the statutes is amended to read:
SB45-SSA2-SA2,87,218119.23 (7) (g) 2. By the first day of the 12th month beginning after the month
9in which the department establishes the model management plan and practices for
10maintaining indoor environmental quality in public and private schools under s.
11118.075 (3), or by the beginning of the 2nd school year of participation in the
12program under this section, whichever is later, the private school shall implement a
13plan for maintaining indoor environmental quality in the private school. By July 1,
142027, or by the beginning of the 2nd school year of participation in the program
15under this section, whichever is later, the private school shall provide a carbon
16monoxide detector, as defined in s. 101.149 (1) (am), in each room of the private
17school that contains a fuel-burning, forced-air furnace or a boiler, and as otherwise
18required by the department of safety and professional services or a person certified
19under s. 101.12 (4) or 101.14 (4r) and reasonably maintain every carbon monoxide
20detector in the private school in the manner specified in the instructions for the
21carbon monoxide detector.
SB45-SSA2-SA2,25222Section 252. 121.004 (7) (c) 1. a. of the statutes is amended to read:
SB45-SSA2-SA2,88,223121.004 (7) (c) 1. a. A pupil enrolled in a 5-year-old kindergarten program
24that requires full-day attendance by the pupil for 5 days a week, but not on any day

1of the week that pupils enrolled in other grades in the school do not attend school,
2for an entire school term shall be counted as one pupil.
SB45-SSA2-SA2,2533Section 253. 121.004 (7) (c) 2. of the statutes is amended to read:
SB45-SSA2-SA2,88,64121.004 (7) (c) 2. In subd. 1. a. and b., full-day means the length of the
5school day for pupils in the first grade of the school district operating the 4-year-old
6or 5-year-old kindergarten program.
SB45-SSA2-SA2,2547Section 254. 121.004 (7) (cm) of the statutes is amended to read:
SB45-SSA2-SA2,88,148121.004 (7) (cm) A pupil enrolled in a 4-year-old kindergarten program,
9including a 4-year-old kindergarten program being phased in under s. 118.14 (3) (b),
10that provides the required number of hours of direct pupil instruction under s.
11121.02 (1) (f) but requires less than full-day attendance by the pupil for 5 days a
12week shall be counted as 0.6 pupil if the program annually provides at least 87.5
13additional hours of outreach activities. In this paragraph, full-day has the
14meaning given in par. (c) 2.
SB45-SSA2-SA2,25515Section 255. 121.02 (1) (im) of the statutes is created to read:
SB45-SSA2-SA2,88,1716121.02 (1) (im) Provide period products to any pupil who needs them while at
17school, at no charge to the pupil.
SB45-SSA2-SA2,25618Section 256. 121.02 (1) (L) 9. of the statutes is created to read:
SB45-SSA2-SA2,88,2119121.02 (1) (L) 9. Make available to pupils in grades 9 to 12 at least one
20computer science course that includes concepts in computer programming or
21coding.
SB45-SSA2-SA2,25722Section 257. 121.105 (2) (am) 1. of the statutes is amended to read:
SB45-SSA2-SA2,89,523121.105 (2) (am) 1. Except as provided in subd. 2., if a school district would
24receive less in state aid in the current school year before any adjustment is made

1under s. 121.15 (4) (b) than an amount equal to 85 90 percent of the amount of state
2aid that it received in the previous school year, as adjusted under s. 121.15 (4) (b) in
3the current school year, its state aid for the current school year shall be increased to
4an amount equal to 85 90 percent of the state aid received in the previous school
5year.
SB45-SSA2-SA2,2586Section 258. 121.105 (2) (am) 2. (intro.) of the statutes is amended to read:
SB45-SSA2-SA2,89,137121.105 (2) (am) 2. (intro.) If a school district from which territory was
8detached to create a new school district under s. 117.105 would receive in state aid
9in the school year beginning on the first July 1 following the effective date of the
10reorganization less than 85 90 percent of the amount determined as follows, its
11state aid in the school year beginning on the first July 1 following the effective date
12of the reorganization shall be increased to an amount equal to 85 90 percent of the
13amount determined as follows:
SB45-SSA2-SA2,25914Section 259. 121.15 (1) (a) of the statutes is renumbered 121.15 (1) (a) 1. and
15amended to read:
SB45-SSA2-SA2,89,1916121.15 (1) (a) 1. Each In the 2024-25 school year, each school district shall
17receive 15 percent of its total aid entitlement in September, 25 percent of its total
18aid entitlement in December, 25 percent of its total aid entitlement in March, and
1935 percent of its total aid entitlement in June.
SB45-SSA2-SA2,26020Section 260. 121.15 (1) (a) 1. of the statutes, as affected by 2025 Wisconsin
21Act .... (this act), is repealed.
SB45-SSA2-SA2,26122Section 261. 121.15 (1) (a) 2. to 6. of the statutes are created to read:
SB45-SSA2-SA2,90,223121.15 (1) (a) 2. In the 2025-26 school year, each school district shall receive
2417 percent of its total aid entitlement in September, 25 percent of its total aid

1entitlement in December, 25 percent of its total aid entitlement in March, and 33
2percent of its total aid entitlement in June.
SB45-SSA2-SA2,90,633. In the 2026-27 school year, each school district shall receive 19 percent of its
4total aid entitlement in September, 25 percent of its total aid entitlement in
5December, 25 percent of its total aid entitlement in March, and 31 percent of its
6total aid entitlement in June.
SB45-SSA2-SA2,90,1074. In the 2027-28 school year, each school district shall receive 21 percent of its
8total aid entitlement in September, 25 percent of its total aid entitlement in
9December, 25 percent of its total aid entitlement in March, and 29 percent of its
10total aid entitlement in June.
SB45-SSA2-SA2,90,14115. In the 2028-29 school year, each school district shall receive 23 percent of its
12total aid entitlement in September, 25 percent of its total aid entitlement in
13December, 25 percent of its total aid entitlement in March, and 27 percent of its
14total aid entitlement in June.
SB45-SSA2-SA2,90,18156. In the 2029-30 school year and each school year thereafter, each school
16district shall receive 25 percent of its total aid entitlement in September, 25 percent
17of its total aid entitlement in December, 25 percent of its total aid entitlement in
18March, and 25 percent of its total aid entitlement in June.
SB45-SSA2-SA2,26219Section 262. 121.15 (1) (a) 2. to 5. of the statutes, as created by 2025
20Wisconsin Act .... (this act), are repealed.
SB45-SSA2-SA2,26321Section 263. 121.15 (1) (a) 6. of the statutes, as created by 2025 Wisconsin
22Act .... (this act), is renumbered 121.15 (1) (a).
SB45-SSA2-SA2,26423Section 264. 121.84 (4) (b) of the statutes is amended to read:
SB45-SSA2-SA2,91,5
1121.84 (4) (b) If a pupil attends school in a school district outside the pupils
2school district of residence under par. (a), s. 118.51 (12) (b), (14), (16), and (17) apply
3to the pupil as if the pupil were attending school in a nonresident school district
4under s. 118.51. If the pupil is rejected as a result of s. 118.51 (12) (b), s. 118.51 (9)
5applies.
SB45-SSA2-SA2,2656Section 265. 121.905 (1) of the statutes is repealed and recreated to read:
SB45-SSA2-SA2,91,107121.905 (1) In this section, revenue ceiling means $10,000 in the 2021-22
8and 2022-23 school years, $11,000 in the 2023-24 and 2024-25 school years, $12,000
9in the 2025-26 school year, and $12,400 in the 2026‑27 school year and in any
10subsequent school year.
SB45-SSA2-SA2,26611Section 266. 121.905 (3) (c) 6. of the statutes is amended to read:
SB45-SSA2-SA2,91,1412121.905 (3) (c) 6. For the limit for each of the 2015-16 to 2018-19 school years,
13and for the 2021-22 school year, and for any school year thereafter, make no
14adjustment to the result under par. (b).
SB45-SSA2-SA2,26715Section 267. 121.905 (3) (c) 9. of the statutes is amended to read:
SB45-SSA2-SA2,91,1716121.905 (3) (c) 9. For the limit for 2023-2425, add $325 the amount under s.
17121.91 (2m) (j) 2m. to the result under par. (b).
SB45-SSA2-SA2,26818Section 268. 121.91 (2m) (j) 2. of the statutes is repealed.
SB45-SSA2-SA2,26919Section 269. 121.91 (2m) (j) 2m. of the statutes is amended to read:
SB45-SSA2-SA2,91,2320121.91 (2m) (j) 2m. In 2023-2425, add $146 $325, in the 2023-24 to 2025-26
21school years and beginning in the 2026-27 school year, add the amount under this
22subdivision in the previous school year by the sum of 1.0 plus the allowable rate of
23increase under s. 73.0305 expressed as a decimal.
SB45-SSA2-SA2,27024Section 270. 121.91 (2m) (j) 3. of the statutes is amended to read:
SB45-SSA2-SA2,92,3
1121.91 (2m) (j) 3. Multiply the result under subd. 2. or 2m., whichever is
2applicable, by the average of the number of pupils enrolled in the current school
3year and the 2 preceding school years.
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