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