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School district revenue limit adjustment
The bill creates a school district revenue limit adjustment that increases a
school district's limit for the 2024-25 school year by an amount equal to 25 percent
of the levy impact of the changes discussed above for each school district. The
revenue limit adjustment is a recurring revenue limit adjustment, which means the
increase is included in the base for determining a school district's revenue limit for
the next school year.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB900-ASA1,1 1Section 1 . 115.7915 (4m) (title) of the statutes is amended to read:
AB900-ASA1,4,22 115.7915 (4m) (title) Scholarship payments; state aid reduction.
AB900-ASA1,2 3Section 2 . 115.7915 (4m) (f) of the statutes is repealed.
AB900-ASA1,3 4Section 3. 118.40 (2r) (g) of the statutes is repealed.
AB900-ASA1,4 5Section 4. 118.40 (2x) (f) of the statutes is repealed.
AB900-ASA1,5 6Section 5. 118.60 (3) (d) of the statutes is repealed.
AB900-ASA1,6 7Section 6 . 118.60 (4d) of the statutes is repealed.
AB900-ASA1,7 8Section 7 . 118.60 (4s) of the statutes is amended to read:
AB900-ASA1,4,129 118.60 (4s) Notwithstanding subs. (4), (4d), (4m), and (4r), a pupil attending
10a private school participating in the program under this section who is receiving a
11scholarship under s. 115.7915 shall not be counted as a pupil attending the private
12school under this section under sub. (4), (4d), (4m), or (4r).
AB900-ASA1,8 13Section 8 . 121.07 (2) of the statutes is repealed.
AB900-ASA1,9 14Section 9 . 121.08 (4) (b) (intro.) and 2. of the statutes are consolidated,
15renumbered 121.08 (4) (b) and amended to read:
AB900-ASA1,5,316 121.08 (4) (b) The amount of state aid that the school district operating under
17ch. 119 is eligible to be paid from the appropriation under s. 20.255 (2) (ac) shall be
18reduced by the amount calculated as follows: 2. Multiply by multiplying the amounts

1paid under s. 119.23 (4) and (4m) in the 2009-10 school year by 3.4 percent, and
2multiply by multiplying the amounts paid under s. 119.23 (4) and (4m) in the 2010-11
3school year and in each school year thereafter by 6.6 percent.
AB900-ASA1,10 4Section 10 . 121.08 (4) (b) 1. and 3. of the statutes are repealed.
AB900-ASA1,11 5Section 11. 121.085 of the statutes is repealed.
AB900-ASA1,12 6Section 12 . 121.137 (2) of the statutes is amended to read:
AB900-ASA1,5,97 121.137 (2) Annually, the department shall calculate the amount of the state
8aid reduction under s. 121.08 (4) (b) 2. in the current school year and shall notify the
9board, in writing, of the result.
AB900-ASA1,13 10Section 13 . 121.15 (1) (c) of the statutes is amended to read:
AB900-ASA1,5,1411 121.15 (1) (c) For the payments from December to June, the total aid
12entitlement for each district shall be computed on the basis of the school district's
13membership, as calculated under s. 121.07 (2)
budget and membership report under
14s. 121.05
.
AB900-ASA1,14 15Section 14 . 121.15 (1g) (c) of the statutes is amended to read:
AB900-ASA1,5,1816 121.15 (1g) (c) For the payments from November to June, the total aid
17entitlement shall be computed on the basis of the school district's membership, as
18calculated under s. 121.07 (2)
budget and membership report under s. 121.05.
AB900-ASA1,15 19Section 15 . 121.845 (1m) of the statutes is repealed.
AB900-ASA1,16 20Section 16. 121.90 (1) (g) of the statutes is amended to read:
AB900-ASA1,6,221 121.90 (1) (g) In Beginning in the 2017-18 school year and in each ending in
22the 2023-24
school year thereafter, the “number of pupils enrolled" shall include the
23total number of pupils residing in the school district who on the 3rd Friday of
24September of each appropriate school year attend a charter school established under

1a contract with an entity under s. 118.40 (2r) (b) 1. e. to h. or a charter school
2established under a contract with the director under s. 118.40 (2x).
AB900-ASA1,17 3Section 17. 121.91 (4) (m) of the statutes is created to read:
AB900-ASA1,6,54 121.91 (4) (m) The limit otherwise applicable under sub. (2m) to a school
5district is increased for the 2024-25 school year by an amount calculated as follows:
AB900-ASA1,6,96 1. Determine the total amount by which the school district's state aid payment
7under s. 121.08 was reduced under s. 115.7915 (4m) (f) 1., 2021 stats., s. 118.40 (2r)
8(g) 1., 2021 stats., s. 118.40 (2x) (f) 1., 2021 stats., and s. 118.60 (4d) (b) 1., 2021 stats.,
9in the 2023-24 school year and express the reduction as a positive number.
AB900-ASA1,6,1610 2. Determine the amount of state aid the school district would have received
11under s. 121.08 in the 2023-24 school year if the pupils described in s. 121.07 (2) (b)
12to (f), 2021 stats., were not included in the membership for all school districts in the
132023-24 school year and the shared costs associated with the aid reductions under
14s. 115.7915 (4m) (f) 1., 2021 stats., s. 118.40 (2r) (g) 1., 2021 stats., 118.40 (2x) (f) 1.,
152021 stats., and s. 118.60 (4d) (b) 1., 2021 stats., for all school districts were not
16included in the 2023-24 school year.
AB900-ASA1,6,1917 3. Subtract the amount of general aid the school district actually received in
18the 2023-24 school year from the amount determined for the school district under
19subd. 2.
AB900-ASA1,6,2020 4. Add the amount under subd. 3. to the amount under subd. 1.
AB900-ASA1,6,2121 5. Multiply the amount under subd. 4. by 0.25.
AB900-ASA1,18 22Section 18 . 121.91 (4) (n) of the statutes is repealed.
AB900-ASA1,19 23Section 19 . 121.91 (7) of the statutes is amended to read:
AB900-ASA1,7,524 121.91 (7) Except as provided in subs. (4) (f) 2. and (n) (o) to (qe) and (8), if an
25excess revenue is approved under sub. (3) for a recurring purpose or allowed under

1sub. (4), the excess revenue shall be included in the base for determining the limit
2for the next school year for purposes of this section. If an excess revenue is approved
3under sub. (3) for a nonrecurring purpose, the excess revenue shall not be included
4in the base for determining the limit for the next school year for purposes of this
5section.
AB900-ASA1,20 6Section 20. Nonstatutory provisions.
AB900-ASA1,7,127 (1) Decoupling; 2024-25 school year. The department of public instruction shall
8exclude pupils described in s. 121.07 (2) (b) to (f), 2021 stats., and any shared costs
9associated with the aid reductions under s. 115.7915 (4m) (f) 1., 2021 stats. s. 118.40
10(2r) (g) 1. and (2x) (f) 1., 2021 stats., and s. 118.60 (4d) (b) 1., 2021 stats., from the data
11for the 2023-24 school year that are used to calculate general state aid paid in the
122024-25 school year.
AB900-ASA1,21 13Section 21 . Initial applicability.
AB900-ASA1,7,1614 (1) The treatment of ss. 115.7915 (4m) (title) and (f), 118.40 (2r) (g) and (2x) (f),
15118.60 (4d) and (4s), and 121.08 (4) (b) (intro.), 1., 2., and 3. first applies to aid paid
16in the 2024-25 school year.
AB900-ASA1,7,1817 (2) The treatment of s. 121.91 (4) (n) first applies to a revenue limit calculated
18for the 2024-25 school year.
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