Subd. 11.

Area learning center transportation aid.

(a) A district new text begin or cooperative unit
new text end that provides transportation of pupils to and from an area learning center program established
under section 123A.05 is eligible for state aid to reimburse the additional costs of
transportation during the preceding fiscal year.

(b) A district new text begin or cooperative unit new text end may apply to the commissioner of education for state
aid to reimburse the costs of transporting pupils who are enrolled in an area learning center
program established under section 123A.05 during the preceding fiscal year. The
commissioner shall develop the form and manner of applications for state aid, the criteria
to determine when transportation is necessary, and the accounting procedure to determine
excess costs. In determining aid amounts, the commissioner shall consider other revenue
received by the district new text begin or cooperative unit new text end for transportation for area learning center purposes.

(c) The total aid entitlement for this section is $1,000,000 each year. The commissioner
must prorate aid if this amount is insufficient to reimburse deleted text begin districtdeleted text end costsnew text begin for a district or
cooperative unitnew text end .

Subd. 5.

School district EL revenue.

(a) For fiscal year 2024 through fiscal year 2026,
a district's English learner programs revenue equals the sum of:

(1) the product of (i) $1,228, and (ii) the greater of 20 or the adjusted average daily
membership of eligible English learners enrolled in the district during the current fiscal
year; and

(2) $436 times the English learner pupil units under section 126C.05, subdivision 17.

(b) For fiscal year 2027 and later, a district's English learner programs revenue equals
the sum of:

(1) the product of (i) $1,775, and (ii) the greater of 20 or the adjusted average daily
membership of eligible English learners enrolled in the district during the current fiscal
year;

(2) $630 times the English learner pupil units under section 126C.05, subdivision 17;
and

(3) the district's English learner cross subsidy aid. A district's English learner cross
subsidy aid deleted text begin under paragraph (c)deleted text end equals 25 percent of the district's English learner cross
subsidy new text begin under paragraph (c) new text end for fiscal year 2027 and later.

(c) A district's English learner cross subsidy deleted text begin aiddeleted text end equals the greater of zero or the difference
between the district's expenditures for qualifying English learner services for the second
previous year and the district's English learner revenue for the second previous year.new text begin
"Qualifying English learner services" means the services necessary to implement the
Language Instruction Educational Program for students identified as English learners under
sections 124D.58 to 124D.65. Only expenditures that both address the English language
development standards in Minnesota Rules, parts 3501.1200 and 3501.1210, which may
include home language instruction, and are supplemental to the cost of core content
instruction may be included as expenditures for qualifying English learner services.
Expenditures do not include costs related to construction, indirect costs, core content
instruction, or core administrative personnel.
new text end

(d) A pupil ceases to generate state English learner aid in the school year following the
school year in which the pupil attains the state cutoff score on a commissioner-provided
assessment that measures the pupil's emerging academic English.

Subd. 3.

Money appropriated.

(a) Subject to the availability of funds, money in the
account is annually appropriated to the commissioner of education to reimburse school
districts; charter schools; intermediate school districts and cooperative units under section
123A.24, subdivision 2; the Perpich Center for Arts Education; and the Minnesota State
Academies for costs associated with providing unemployment benefits to school employees
under section 268.085, subdivision 7, paragraph (b).

(b) The Perpich Center for Arts Education and the Minnesota State Academies may only
apply to the commissioner for reimbursement of unemployment insurance amounts in excess
of the amounts specifically identified in their annual agency appropriations.

(c) If the amount in the account is insufficient, the commissioner must proportionately
reduce the aid payment to each recipient. Aid payments must be paid deleted text begin 100deleted text end new text begin 90new text end percent in the
current yearnew text begin and 10 percent in the following yearnew text end .

Subd. 15.

Learning year pupil units.

(a) When a pupil is enrolled in a learning year
program under section 124D.128, an area learning center or an alternative learning program
approved by the commissioner under sections 123A.05 and 123A.06, or a contract alternative
program under section 124D.68, subdivision 3, paragraph (d), or subdivision 4, for more
than 1,020 hours in a school year for a secondary student, more than 935 hours in a school
year for an elementary student, more than 850 hours in a school year for a kindergarten
student deleted text begin without a disabilitydeleted text end in an all-day kindergarten program, or more than 425 hours in
a school year for a half-day kindergarten student deleted text begin without a disabilitydeleted text end , that pupil may be
counted as more than one pupil in average daily membership for purposes of section 126C.10,
subdivision 2a. The amount in excess of one pupil must be determined by the ratio of the
number of hours of instruction provided to that pupil in excess of: (i) the greater of 1,020
hours or the number of hours required for a full-time secondary pupil in the district to 1,020
for a secondary pupil; (ii) the greater of 935 hours or the number of hours required for a
full-time elementary pupil in the district to 935 for an elementary pupil in grades 1 through
6; and (iii) the greater of 850 hours or the number of hours required for a full-time
kindergarten student deleted text begin without a disabilitydeleted text end in the district to 850 for a kindergarten student
deleted text begin without a disabilitydeleted text end . Hours that occur after the close of the instructional year in June shall
be attributable to the following fiscal year. A student in kindergarten or grades 1 through
12 must not be counted as more than 1.2 pupils in average daily membership under this
subdivision.

(b)(i) To receive general education revenue for a pupil in an area learning center or
alternative learning program that has an independent study component, a district must meet
the requirements in this paragraph. The district must develop, for the pupil, a continual
learning plan consistent with section 124D.128, subdivision 3. Each school district that has
an area learning center or alternative learning program must reserve revenue in an amount
equal to at least 90 and not more than 100 percent of the district average general education
revenue per pupil unit, minus an amount equal to the product of the formula allowance
according to section 126C.10, subdivision 2, times .0466, calculated without basic skills
revenue, local optional revenue, and transportation sparsity revenue, times the number of
pupil units generated by students attending an area le