Bill > AB309

Introduced Session

Legislative Counsel's Digest: Existing law declares that the proper objective of state financial aid to public 1 education is to ensure each Nevada child a reasonably equal educational 2 opportunity. (NRS 387.121) To accomplish this objective, the Legislature 3 establishes, during each legislative session and for each school year of the 4 biennium, an estimated statewide average basic support guarantee per pupil. 5 (NRS 387.122) This is the per pupil amount that is guaranteed on a statewide 6 basis through a combination of state money and certain local revenues. The basic 7 support guarantee for each school district is computed by multiplying the basic 8 support guarantee per pupil that is established by law for the school district for each 9 school year by pupil enrollment. (NRS 387.121-387.1223) In addition to the basic 10 support guarantee per pupil, state financial aid to public education is provided 11 through various programs, commonly known as categorical funding, that target 12 specific purposes or populations of pupils for additional support. Such programs 13 include, without limitation, the Account for the New Nevada Education Funding 14 Plan, Zoom schools and Victory schools. (NRS 387.129-387.139; section 1 of 15 chapter 544, Statutes of Nevada 2017, p. 3768; section 2 of chapter 389, Statutes of 16 Nevada 2015, p. 2199) 17 Section 1 of this bill declares the intent of the Legislature, commencing with 18 Fiscal Year 2019-2020, to account for all state and local financial aid to public 19 schools and express the total per pupil support for public schools. 20 Existing law requires the board of trustees of each school district to establish a 21 program of performance pay and enhanced compensation for the recruitment and 22 retention of licensed teachers and administrators. Existing law authorizes such a 23 program to include professional development. (NRS 391A.450) Section 3 of this 24 bill requires a school district that negotiates with an employee organization to 25 increase the salaries of teachers and classified employees in a fiscal year to reserve 26 for that fiscal year an amount of money sufficient to provide the agreed-upon 27 increase in the salaries of licensed teachers and classified employees prescribed in 28 such a program. Section 16 of this bill clarifies the manner in which the provisions 29 of this bill apply to any existing contracts. 30 Existing law authorizes the board of county commissioners of certain counties 31 to impose a sales and use tax for deposit in the county school district s fund for 32 capital projects. (NRS 377C.100) Section 5 of this bill authorizes the board of 33 county commissioners of each county to impose, by two-thirds vote of the board or 34 by a majority vote of the people at a primary, general or special election, a new 35 sales and use tax at the rate of one-quarter of 1 percent of the gross receipts of 36 retailers. Section 6 of this bill requires the proceeds of the tax to be deposited with 37 the county treasurer. Section 8 of this bill authorizes the proceeds of the tax to be 38 used to pay the cost of: (1) one or more programs of early childhood education; (2) 39 one or more programs of adult education; (3) one or more programs to reduce 40 truancy; (4) one or more programs to reduce homelessness; (5) certain matters 41 relating to affordable housing; (6) incentives for the recruitment or retention of 42 licensed teachers for high-vacancy schools; and (7) certain programs for workforce 43 training. Sections 5-12 of this bill require the administration of any new sales and 44 use tax in the same manner as the sales and use tax imposed by the Local School 45 Support Tax Law, as set forth in chapter 374 of NRS. 46 Section 13 of this bill makes an appropriation for a block grant to each school 47 district and charter school for certain purposes. 48 Existing law requires the Department of Education to determine the amount of 49 money that each school district, charter school and university school for profoundly 50 gifted pupils is required to expend during each fiscal year on textbooks, 51 instructional supplies, instructional software and instructional hardware. (NRS 52 387.206) Existing law also authorizes the board of trustees of a school district, the 53 governing body of a charter school or the governing body of a university school for 54 profoundly gifted pupils that is experiencing an economic hardship to submit a 55 request to the Department for a waiver of all or a portion of the minimum 56 expenditure requirements. (NRS 387.2065) Section 14 of this bill provides a 57 temporary waiver for the 2019-2021 biennium from these requirements without 58 requiring the school districts, charter schools or university schools for profoundly 59 gifted pupils to submit a request for such a waiver. 60 Existing law authorizes the Legislative Commission to direct the Legislative 61 Auditor to make any special audit or investigation that in its judgment is proper and 62 necessary to assist the Legislature in the proper discharge of its duties. (NRS 63 218G.120) Section 15 of this bill authorizes the Legislative Commission to request 64 an allocation from the Contingency Account in the State General Fund to pay the 65 costs of the Legislative Auditor to conduct a special audit or investigation of the 66 school districts of this State. 67 SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. NRS 387.121 is hereby amended to read as follows: 387.121 1. The Legislature declares that the proper objective 2 of state financial aid to public education is to ensure each Nevada 3 child a reasonably equal educational opportunity. Recognizing wide 4 local variations in wealth and costs per pupil, this State should 5 supplement local financial ability to whatever extent necessary in 6 each school district to provide programs of instruction in both 7 compulsory and elective subjects that offer full opportunity for 8 every Nevada child to receive the benefit of the purposes for which 9 public schools are maintained. Therefore, the quintessence of the 10 State s financial obligation for such programs can be expressed in a 11 formula partially on a per pupil basis and partially on a per program 12 basis as: State financial aid to school districts equals the difference 13 between school district basic support guarantee and local available 14 funds produced by mandatory taxes minus all the local funds 15 attributable to pupils who reside in the county but attend a charter 16 school or a university school for profoundly gifted pupils. This 17 formula is designated the Nevada Plan. 18 2. It is the intent of the Legislature, commencing with Fiscal 19 Year 2016-2017, to provide additional resources to the Nevada Plan 20 expressed as a multiplier of the basic support guarantee to meet the 21 unique needs of certain categories of pupils, including, without 22 limitation, pupils with disabilities, pupils who are English learners, 23 pupils who are at risk and gifted and talented pupils. As used in this 24 subsection, pupils who are at risk means pupils who are eligible 25 for free or reduced-price lunch pursuant to 42 U.S.C. 1751 et 26 seq., or an alternative measure prescribed by the State Board of 27 Education. 28 3. It is the intent of the Legislature, commencing with Fiscal 29 Year 2019-2020, to promote transparency and accountability in 30 state funding for public education by accounting for all state 31 financial aid to public schools and projected local financial aid to 32 public schools, both on a per pupil basis and on a per program 33 basis, and expressing the total per pupil amount of all such 1 support. 2

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Jason Frierson (D)*, 

Chapter 535. (on 06/13/2019)

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