SB 543 — Revises provisions relating to the funding of public schools. (BDR 34-1263)

Sections 5-7 require the Department of Education to review and determine whether revisions are necessary to the method by which these adjustments are calculated in certain circumstances.

Section 8 requires the remainder of the adjusted base per pupil funding to be distributed to the public schools in the school district in a manner that ensures each pupil in the school district receives a reasonably equal educational foropportunity. all weighted funding received by the school district.

SectionSimilarly, section 8 requires allatelyeach school district to account separately weighted funding to be distributed directly to each school in which the relevant pupils are enrolled.

Section additionally contains certain provisions relating to the separate accounting of money for pupils with disabilities and gifted and talented pupils which are moved into this section from a separate provision of existing law.

Section 9 of this bill generally requires the Governor, when preparing the proposed executive budget and to the extent practicable, to reserve an amount of - *SB543_R2* – 4 – money in the State General Fund for transfer to the State Education Fund which is sufficient to fully fund certain increases in the amount of money in the State Education Fund if the Economic Forum projects an increase in state revenue in the upcomingsection biennium.9 requires the Governor to reserve an amount of money in the State General Fund sufficient to ensure that the amount of money transferred from the State General Fund to the State Education Fund does not decrease by a greater percentage than the projected decline in state revenues.

IfSection the Economic Forum projects a decrease in state revenue, section 9 requires the Governor to reserve an amount of money in the State General Fund sufficient to ensure that the amount of money transferred from the State General Fund to the State Education Fund does not decrease by a greater Governor to include in the proposed executive budget recommendations for thethethe statewide base per pupil funding amount and the multiplier for each category of pupils.

Finally, section 9 authorizes the funding- for80th theSession public(2019) schools– in4 this– StateGovernor asto include in the Governorproposed determinesexecutive tobudget beha appropriaterecommendation iffor such funding for the Governorpublic determinesschools thatin preparingthis aState proposedas executivethe budgetGovernor determines to be as described in section 9 would be impracticable.

Section 11 of this bill prescribes the duties of the distributionCommission. of education funding for the 2019-2021 biennium as if the Pupil- Centered Funding Plan were in effect and compare that projection to the projected distribution of education funding for the 2019-2021 biennium under existing law.

Section 76 of this bill requires the Commission to project the Centered Funding Plan were in effect and compare that projection to the projected distribution of education funding for the 2019-2021 biennium under existing law.

Finally, section 76 requires the CommissionCentered toFunding makePlan recommendationsto for the implementationGovernor and Legislature.ion of the Pupil- CenSectionSection 12 of this bill establishes certain reporting requirements for the Department of Education and for each school district and public school relating to educational expenditures.

EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

- *SB543_R2* – 5 – 2.

- 80th Session (2019) – 5 – (d) The portion of the money in each special account created pursuant to subsection 1 of NRS 179.1187 which is identified in paragraph (d) of subsection 2 of NRS 179.1187;

(i) The money required to be paid over to the State Treasurer for deposit to the credit of the State Education Fund pursuant to subsection 4 of NRS 362.170;

(q) The portion of the net profits of the grantee of a franchise, rightrig(r) orThe privilegeportion of the net profits of the grantee of a franchise identified in NRS 709.110;709.230;

(r) The portion of the net profits of the grantee of a franchise identified in NRS 709.230;

and - *SB543_R2* – 6 – (t) The direct legislative appropriation from the State General Fund required by subsection 3.

Money in the - 80th Session (2019) – 6 – State Education Fund does not revert to the State General Fund at the end of a fiscal year, and the balance in the State Education Fund must be carried forward to the next fiscal year.

The Superintendent of Public Instruction may create one or more accounts in the State Education Fund for the purpose of administering any money received from the Federal Government for the support of education and any State money required to be administered separately to satisfy any requirement imposed by the Federal Government.

The money in any such account must not be the considered when calculating the statewide base per pupil funding amount or appropriating money from the State Education Fund pursuant to section 4 of this act.

Money transferred pursuant to subsection 1 to the Education Stabilization Account is a continuing appropriation solely for the purpose of authorizing the expenditure of the transferred money for the purposes set forth in this section.

The balance in the Educational Stabilization Account must not exceed 15 percent of the total of all appropriations and authorizations from the State Education Fund, excluding the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, for the immediately - *SB543_R2* – 7 – preceding fiscal year.

If the Interim Finance Committee finds that the collection of revenue in any fiscal year will result in the State Education Fund receiving 97 percent or less of the money authorized for expenditure from the State Education Fund, the Committee shall - 80th Session (2019) – 7 – by resolution establish an amount of money to transfer from the Education Stabilization Account to the State Education Fund and direct the State Controller to transfer that amount to the State Education Fund.

The balance remaining in the State Education Fund, excluding the balance remaining in the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, that has not been committed for expenditure on or before June 30 of each fiscal year must be transferred to the Education Stabilization Account to the extent that such a transfertransfere would not cause the balance in the Education Stabilization Account to exceed the limit established in subsection 3.

It is the intent of the Legislature that the statewide base per pupil funding amount for any fiscal year, to the extent practicable, be not less than the statewide base per pupil funding amount for the immediately preceding fiscal year, adjusted by inflation, unless the amount of money contained in the State Education Fund, excluding the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, decreases from the preceding fiscal year.

- *SB543_R2* – 8 – 2.

After a direct legislative appropriation is made to the State Education Fund from the State General Fund pursuant to section 2 of this act, the money in the State Education Fund, excluding any amount of money in the Education Stabilization Account or in any account established pursuant to subsection 5 of section 2 of - 80th Session (2019) – 8 – this act, must be appropriated as established by law for each fiscal year of the biennium for the following purposes:

(b) To each school district, an amount of money determined to be sufficient by the Legislature, when combined with any otherotherto resources available for this purpose, to provide food services and transportation for pupils and any other similar service that the Legislature deems appropriate.

and (2) Adjusted base per pupil funding for each pupil estimated to be enrolled in the charter school or university school forsubparagraph profoundly(1).fted gifted pupils other than a pupil identified in subparagraph(e) (1).To each school district, charter school or university school for profoundly gifted pupils, an amount of money determined to be sufficient by the Legislature, when combined with any other resources available for this purpose, to provide additional weighted funding for each pupil estimated to be enrolled in the school district, charter school or university school for profoundly gifted pupils who is:

(e) To each school district, charter school or university school for profoundly gifted pupils, an amount of money determined to be sufficient by the Legislature, when combined with any other resources available for this purpose, to provide additional weighted funding for each pupil estimated to be enrolled in the school district, charter school or university school for profoundly gifted pupils who is:

- *SB543_R2* – 9 – (3) A pupil with a disability;

- 80th Session (2019) – 9 – 3.

4.to subparagraph (2) of paragraph (d) of subsection 2 for eachuant charter school or university school for profoundly gifted pupils must be determined by applying the cost adjustment factor established pursuant to section 5 of this act which applies to the charter school or university school to the statewide base per pupil funding amount.

The adjusted base per pupil funding appropriated pursuant to subparagraph (2) of paragraph (d) of subsection 2 for each charter school or university school for profoundly gifted pupils must be determined by applying the cost adjustment factor established pursuant to section 5 of this act which applies to the charter school or university school to the statewide base per pupil funding amount.

(1) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, decreases from the preceding fiscal year, in which event it is the intent of the Legislature that a proportional reduction be made in both the statewide base per pupil funding amount and the weighted funding appropriated pursuant to paragraph (e) of subsection 2;

or (2) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, increases from the preceding fiscal year but in an amount which, after funding the appropriations required by paragraphs (a) to (d), inclusive, of subsection 2, is insufficient to fund the multiplier for each category of pupils, in which event it is the intent of the - *SB543_R2*80th Session (2019) – 10 – Legislature that the remaining money in the State Education Fund be used to provide a multiplier for each category of pupils which is as close as practicable to the multiplier for the preceding fiscal year;

(b) The recommendations of the Commission for the multiplier for each category of pupils be considered and the multiplier for one category of pupils may be changed by an amount that is not proportional to the change in the multiplier for one or more other categories of pupils if the Legislature determines that a disproportionate need to serve the pupils in the affected category exists;

andandonate need to serve the pupils in the affected category (c) If the multipliers for all categories of pupils in a fiscal year are increased from the multipliers in the immediately preceding fiscal year, a proportional increase is considered for the statewide base per pupil funding amount.

(b) The amount of such money for the county from which the money was collected which exceeds the total amount of money appropriated pursuant to subsection 2 to the county school district must be transferred to the county school district and is hereby authorized for expenditure as a continuing appropriation for the purpose of mitigating the adverse effects of the cyclical nature of the industry of extracting and processing minerals on the ability of theeducational countyopportunity.ct school district to offer its pupils a reasonably equal educational7. opportunity.

7.

To account for variation between the counties of this State in the cost of living and the cost of labor, the Department shall establish by regulation cost adjustment factors - 80th Session (2019) – 11 – for the school district located in, and each charter school that provides classroom-based instruction in, each county of this State.

- *SB543_R2* – 11 – 2.

After the meeting, the Department shall consider any recommendations of the Legislative Committee on Education, determine whether to include those recommendations and adopt by regulation any revision to the cost adjustment factors.

After the meeting, the Department shall consider any recommendations of the Legislative Committee on Education, determine whether to include those recommendations and adopt bysubmit regulation any revision to the method.method to each school district, the Governor and the Director of the Legislative Counsel Bureau.

The Department shall submit any revision to the method to each school district, the Governor and the Director of the Legislative Counsel Bureau.

After the meeting, the Department shall consider any recommendations - 80th Session (2019) – 12 – of the Legislative Committee on Education, determine whether to include those recommendations and adopt by regulation any revision to the method.

The Department shall submit any revision - *SB543_R2* – 12 – to the method to each school district, the Governor and the Director of the Legislative Counsel Bureau.

Except as otherwise provided in subsection 2, each school district shall ensure that all adjusted base per pupil funding received by the school district pursuant to paragraph (c) of subsection 2 of section 4 of this act is accounted for separately and, after a deduction for the administrative expenses of the school district in an amount which does not exceed the amount prescribed by the Department by regulation for each school district.

If a school district determines that an additional amount of money is necessary to satisfy requirements for maintenance of effort or any other requirement under federal law for pupils with disabilities enrolled in the school district, the school district may transfer the necessary amount of money from the adjusted base per pupil funding received by the school district for that purpose.

Each public school shall account separately for the adjusted base per pupil funding received by the public school pursuant to paragraph (c) of subsection 2 of section 4 of this act and for each category of weighted funding received by the public school pursuant to paragraph (e) of subsection 2 of section 4 of - 80th Session (2019) – 13 – this act.

- *SB543_R2* – 13 – (a) As a supplement to the adjusted base per pupil funding received for the pupil;

and (b) Solely for the purpose of providing such additional educational programs, services or support as are necessary to ensure the pupil receives a reasonably equal educational opportunity.opp5.tunExcept as otherwise provided in subsection 6, the separate accounting required by subsection 4 for pupils with disabilities and gifted and talented pupils must include:

5.

Except as otherwise provided in subsection 6, the separate accounting required by subsection 4 for pupils with disabilities and gifted and talented pupils must include:

7.more at-risk pupils must use that weighted funding only to provide Victory services and, if one or more at-risk pupils for whom the school received weighted funding in the at-risk pupil category also belong to one or more other categories of pupils who receive weighted funding, the additional services for each such at-risk pupil which are appropriate for each category to which the at-risk pupil belongs.

A public school that receives weighted funding for one or more at-risk pupils must use that weighted funding only to provide Victory services and, if one or more at-risk pupils for whom the school received weighted funding in the at-risk pupil category also belong to one or more other categories of pupils who receive weighted funding, the additional services for each such at-risk pupil which are appropriate for each category to which the at-risk pupil belongs.

A public school that receives weighted funding for one or more pupils who are English learners must use that weighted funding only to provide Zoom services and, if one or more English learners for whom the school received weighted funding in the English learner category also belong to one or more other categories of pupils who receive weighted funding, the additional - 80th Session (2019) – 14 – services for each such English learner which are appropriate for each category to which the English learner belongs.

When adopting such - *SB543_R2* – 14 – regulations, the Department may express the maximum amount of money that may be deducted as a percentage of the adjusted base per pupil funding received by the school district.

10.

As used in this section:

(8) Integrated student supports, wrap-around services and evidence-basedpupils.e-based programs designed to meet the needs of at-risk pupils.(9) Any other service or program that has a demonstrated record of success for similarly situated pupils in comparable school districts and has been reviewed and approved as a Victory service by the Superintendent of Public Instruction.

(9) Any other service or program that has a demonstrated record of success for similarly situated pupils in comparable school districts and has been reviewed and approved as a Victory service by the Superintendent of Public Instruction.

- 80th Session (2019) – 15 – (4) Incentives for hiring and retaining teachers and other licensed educational personnel who provide Zoom services.

(6) A summer academy or, for those schools that do not operate on a traditional school calendar, an intersession academy - *SB543_R2* – 15 – provided free of charge, including, without limitation, the provision of transportation to attend the summer academy or intersession academy.

(a) If the Economic Forum projects that the revenue collected by the State for general, unrestricted uses will increase by a rate that is greater than the combined rate of inflation and the growth of enrollment in the public schools in this State in the immediately preceding biennium, an amount of money in the State General Fund for transfer to the State Education Fund for the subsequent biennium which is not less than the amount of money transferredtransferredt to the State Education Fund from the State General Fund for the immediately preceding biennium increased by an amount not less than the rate of increase for the revenue collected by the State as projected by the Economic Forum.

(b) If the Economic Forum projects that the revenue collected by the State for general, unrestricted uses will increase by a rate that is not greater than the combined rate of inflation and the growth of enrollment in the public schools in this State in the immediately preceding biennium, an amount of money in the State General Fund for transfer to the State Education Fund for the subsequent biennium which is not less than the amount of money transferred to the State Education Fund from the State General - 80th Session (2019) – 16 – Fund for the immediately preceding biennium increased by an amount not less than the combined rate of inflation and the growth of enrollment in the public schools in this State.

(c) If the Economic Forum projects that the revenue collected by the State for general, unrestricted uses will decrease, an amount of money in the State General Fund for transfer to the State Education Fund for the subsequent biennium which is not less than the amount of money transferred to the State Education Fund from the State General Fund for the immediately preceding biennium decreased by an amount not greater than the rate of - *SB543_R2* – 16 – decrease for the revenue collected by the State as projected by the Economic Forum.

and (b) The multiplier for each category of pupils, which must not be less than the multiplier for the immediately preceding biennium unless:unless(1) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, decreases from the immediately preceding biennium, in which event the Governor must recommend a proportional reduction to both the statewide base per pupil funding amount pursuant to paragraph (a) and the multiplier for each category of pupils;

(1)or (2) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, decreasesincreases from the immediately preceding biennium,fiscal year but in an amount which, after recommending the statewide base per pupil funding amount pursuant to paragraph (a), is insufficient to fund the multiplier for - 80th Session (2019) – 17 – each category of pupils, in which event the Governor must recommend athe proportionalremaining reductionmoney toin boththe State Education Fund, excluding the statewideEducation baseStabilization perAccount pupilor fundingany amountaccount created pursuant to paragraphsubsection (a)5 andof thesection 2 of this act, be used to provide a multiplier for each category of pupils;pupils which is as close as practicable to the multiplier for the preceding fiscal year.

or (2) The amount of money contained in the State Education Fund, excluding the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, increases from the preceding fiscal year but in an amount which, after recommending the statewide base per pupil funding amount pursuant to paragraph (a), is insufficient to fund the multiplier for each category of pupils, in which event the Governor must recommend the remaining money in the State Education Fund, excluding the Education Stabilization Account or any account created pursuant to subsection 5 of section 2 of this act, be used to provide a multiplier for each category of pupils which is as close as practicable to the multiplier for the preceding fiscal year.

When determining the amount of money to reserve for transfer from the State General Fund to the State Education Fund pursuant to subsection 1, the Governor shall consider the recommendations of the Commission, as revised by the Legislative Committee on Education, if applicable, for an optimal level ofofve funding for education and may reserve an additional amount of - *SB543_R2* – 17 – money for transfer to the State Education Fund that the Governor determines to be sufficient to fund any recommendation or any portion of a recommendation that the Governor includes in the proposed executive budget.

If the Governor determines that it would be impracticable to prepare the proposed executive budget as described in subsection 1 or 2, the Governor may instead include in the proposed executive budget a recommendation for such funding for the public schools in this State as he or she determines to beber appropriate.

As used in this section, “rate of inflation” means the percentage of increase or decrease in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the United States Department of Labor for the immediately preceding calendar year or, if that index ceases to be published by - 80th Session (2019) – 18 – the United States Department of Labor, the published index that most closely resembles that index, as determined by the Governor.

(b) Two members appointed by the Majority Leader of the Senate;Sen(c) Two members appointed by the Speaker of the Assembly;

(c) Two members appointed by the Speaker of the Assembly;

- *SB543_R2* – 18 – (f) Two members appointed by the Governor, each of whom is the chief financial officer of a school district in this State which has more than 40,000 pupils enrolled in its public schools, nominated by the Nevada Association of School Superintendents or its successor organization;

(a) Be a resident of this State;

- 80th Session (2019) – 19 – 4.

A vacancy in the office of Vice Chair must be filled by the Commission by election for the remainderrem(b) Adopt such rules governing the conduct of the existingCommission term.as it deems necessary.

(b) Adopt such rules governing the conduct of the Commission as it deems necessary.

- *SB543_R2* – 19 – 7.

(b) Monitor the implementation of the Pupil-Centered Funding Plan and make any recommendations to the LegislativeLegislativered Committee on Education that the Commission determines would, within the limits of appropriated funding, improve the implementation of the Pupil-Centered Funding Plan or correct any deficiencies of the Department or any school district or public school in carrying out the Pupil-Centered Funding Plan.

(c) Review the statewide base per pupil funding amount, the adjusted base per pupil funding for each school district and the multiplier for weighted funding for each category of pupils appropriated by law pursuant to section 4 of this act for each biennium and recommend any revisions the Commission determines to be appropriate to create an optimal level of funding for the public schools in this State, including, without limitation, - 80th Session (2019) – 20 – by recommending the creation or elimination of one or more categories of pupils to receive additional weighted funding.

(d) Review the laws and regulations of this State relating to education, make recommendations to the Legislative Committee on Education for any revision of such laws and regulations that the Commission determines would improve the efficiency or effectiveness of public education in this State and notify each school district of each such recommendation.

(e) Review and recommend to the Department revisions of the cost adjustment factors for each county established pursuant to section 5 of this act, the method for determining the adjustment - *SB543_R2* – 20 – for each necessarily small school established pursuant to section 6 of this act and the method for calculating the small district equity adjustment established pursuant to section 7 of this act.

On or before February 1 of each odd-numbered year, the Department shall create a report that includes a description of the personnel and services that the Department reasonably believes an average elementary school, middle school and high school in this State could employ and provide using the amount of money for public education contained in the proposed executive budget submitted by the Governor to the Legislature pursuant to NRS 353.230 when combined with all other money expected to be available for public education and submit the report to the Commission for review.

The Department shall consider the recommendations of the Commission, submit a final report to the Director of the Legislative Counsel Bureau for transmission to the Legislature - 80th Session (2019) – 21 – and post the final report on an Internet website maintained by the Department not later than March 1 of each odd-numbered year.

On or before July 1 of each year, the Department shall create a report that includes a description of the personnel and services that the Department reasonably believes an average elementary school, middle school and high school in this State could employ and provide using the amount of money for public education appropriated by the Legislature when combined with all other money expected to be available for public education and submitshall review the report toand provide any recommendations forion revision of the Commissionreport forthat review.it determines to be appropriate to the Department.

The Commission shall review the report and provide any recommendations for revision of the report that it determines to be appropriate to the Department.

- *SB543_R2* – 21 – 3.

On or before October 1 of each year, each public school shall create a report that includes a description of the personnel employed and services provided by the school during the immediately preceding school year and any changes the school anticipates making to the personnel and services during thethel current school year.

- 80th Session (2019) – 22 – (b) The number of pupils attending the public school;

(f)materials, Theequipment amountand oftextbooks;r moneypupil spentfor persupplies, pupil(g) For each category of pupils for supplies,which materials,the equipmentpublic school receives any additional funding, including, without limitation, pupils with disabilities, pupils who are English learners, at-risk pupils and textbooks;gifted and talented pupils:

(g) For each category of pupils for which the public school receives any additional funding, including, without limitation, pupils with disabilities, pupils who are English learners, at-risk pupils and gifted and talented pupils:

and - *SB543_R2* – 22 – (3) The number of persons employed to provide instruction, support to pupils, administrative support and other personnel employed by the public school and dedicated to providing services to each category or subcategory of pupils, including, without limitation, any subgroup of each kind of personnel prescribed by the Department;

(i) The total amount of money received by the public school as adjusted base per pupil funding, divided by the number of pupilspupilss enrolled in the public school and expressed as a per pupil amount;

- 80th Session (2019) – 23 – 1.

Except as otherwise provided in this section, each school district and charter school shall separately account for all money received for the instruction of and the provision of related services to [pupils with disabilities,] pupils who receive earlyearlyed intervening services .

- *SB543_R2* – 23 – (2) Related services, including, but not limited to, services provided by psychologists, therapists and health-related personnel;

and (5) The supplies and equipment needed for providing special education;edu(d)] The amount of money, if any, expended by the school district or charter school for early intervening services provided pursuant to subsection 3 of NRS 388.429.

and (d)] The amount of money, if any, expended by the school district or charter school for early intervening services provided pursuant to subsection 3 of NRS 388.429.

Recognizing wide local variations in wealth and costs per pupil, this State should supplement local financial ability to whatever extent necessary in - 80th Session (2019) – 24 – each school district to provide programs of instruction in both compulsory and elective subjects that offer full opportunity for every Nevada child to receive the benefit of the purposes for which public schools are maintained.

State financial aid to school districts equals the difference between school district basic support guarantee and local available funds produced by mandatory taxes minus all the local funds attributable to pupils who reside in the county but attend a charter school or a university school for profoundly gifted pupils.] bybyarter combining money raised pursuant to state law at the local level with state money to provide a certain basic level of support to each pupil in this State, adjusted to account for variation in the local costs to provide a reasonably equal educational opportunity to pupils and for the costs of providing a reasonably equal educational opportunity to pupils with certain additional educational needs.

It is the intent of the Legislature [, commencing with Fiscal Year 2016-2017, to provide additional resources to the Nevada Plan expressed as a multiplier of the basic support guarantee to meet the unique needs of certain categories of pupils, including, without limitation, pupils with disabilities, pupils who are English learners, - *SB543_R2* – 24 – pupils who are at risk and gifted and talented pupils.

§§ 1751 et seq., or an alternative measure prescribed by the State Board of Education.] to accomplish the transition to the Pupil-Centered Funding Plan without causing an unexpected loss of revenue to any school district which may receive less money under the Pupil- Centered Funding Plan than the district received during the fiscal year ending on June 30, 2020.

- 80th Session (2019) – 25 – 3.

In the event of such an enrollment decline, it is the intent of the Legislature to determine an appropriate method to mitigate the effects of a continued decline in enrollment, which may include, without limitation, appropriating money to the school district as if the number of pupils enrolled in the district equaled the average number ofoff pupils enrolled in the district over a rolling 3-year period.

- *SB543_R2* – 25 – [3.] 4.

“Enrollment” means the count of pupils enrolled in and scheduled to attend programs of instruction of a school district, charter school or university school for profoundly gifted pupils at a specified time during the school year.

- 80th Session (2019) – 26 – (a) Multiplying the [basic support guarantee] adjusted base per pupil funding established for that school district for that school year by the sum of:

[, including, without limitation, the count of pupils who reside in the county and are enrolled in any charter school and the count of pupils who are enrolled in a university school for profoundly gifted pupils locatedlocated(2) in the county.] (2) The count of pupils not included under subparagraph (1) who are enrolled full-time in a program of distance education provided by that school district, [a charter school located within that school district or a university school for profoundly gifted pupils,] based on the average daily enrollment of those pupils during the quarter.

(II) In a charter school and are concurrently enrolled part- time in a program of distance education provided by [a] the school district , [or another charter school or receiving a portion of his or her instruction from a participating entity, as defined in NRS 353B.750,] based on the average daily enrollment of those pupils during (4) The count of pupils not included under subparagraph (1), (2) or (3), who are receiving special education pursuant to the quarter.provisions of NRS 388.417 to 388.469, inclusive, and 388.5251 to 388.5267, inclusive, based on the average daily enrollment of those pupils during the quarter and excluding the count of pupils who have not attained the age of 5 years and who are receiving special education pursuant to NRS 388.435.

- *SB543_R2* – 26 – (4) The count of pupils not included under subparagraph (1), (2) or (3), who are receiving special education pursuant to the provisions of NRS 388.417 to 388.469, inclusive, and 388.5251 to 388.5267, inclusive, based on the average daily enrollment of those pupils during the quarter and excluding the count of pupils who have not attained the age of 5 years and who are receiving special education pursuant to NRS 388.435.

(6) The count of children detained in facilities for the detention of children, alternative programs and juvenile forestry - 80th Session (2019) – 27 – camps receiving instruction pursuant to the provisions of NRS 388.550, 388.560 and 388.570, based on the average daily enrollment of those pupils during the quarter.

(7) The count of pupils who are enrolled in classes for at least one semester pursuant to subsection 1 of NRS 388A.471, subsection 1 of NRS 388A.474, subsection 1 of NRS 392.074, or subsection 1 of NRS 388B.280 or any regulations adopted pursuant to NRS 388B.060 that authorize a child who is enrolled at a public school of a school district or a private school or a homeschooled child to participate in a class at an achievement charter school, based on the average daily enrollment of pupils during the quarter and expressed as a percentage of the total time services are provided to those pupils per school day in proportion to the total time services are provided during a school day to pupils who are counted pursuant to subparagraph (1).

Except as otherwise provided in subsection 4, if the enrollment of pupils in a school district or a charter school that is located within the school district based on the average daily enrollment of pupils during the quarter of the school year is less than or equal to 95 percent of the enrollment of pupils in the same school district or charter school based on the average daily enrollment of pupils during the same quarter of the immediately preceding school year, the enrollment of pupils during the same quarter of the immediately preceding school year must be used for purposes of making the [quarterly] monthly apportionments from the State [Distributive School Account] Education Fund to that sch4.l dIf the Department determines that a school district or charter school deliberately causes a decline in the enrollment of pupils in the school district or charter school to receive a higher apportionment pursuant to subsection 3, including, without limitation, by eliminating grades or moving into smaller facilities, the enrollment number from the current school year must be used for purposes of apportioning money from the State [Distributive School Account] Education Fund to that school district or charter school pursuant to NRS 387.124.

4.

If the Department determines that a school district or charter school deliberately causes a decline in the enrollment of pupils in - *SB543_R2* – 27 – the school district or charter school to receive a higher apportionment pursuant to subsection 3, including, without limitation, by eliminating grades or moving into smaller facilities, the enrollment number from the current school year must be used for purposes of apportioning money from the State [Distributive School Account] Education Fund to that school district or charter school pursuant to NRS 387.124.

- 80th Session (2019) – 28 – 6.

Pupils who are enrolled in courses which are approved by the Department as meeting the requirements for an adult to earn a high school diploma must not be counted for the purpose of earn a computing [basic support] the yearly apportionment pursuant to this section.

Upon receiving a request for reimbursement, the Department shall determine the amount of reimbursement to which the hospital or facility is entitled as a percentage of the [basic support guarantee] adjusted base per pupil funding for the school district which the child would otherwise attend or the statewide base per pupil funding amount for the charter school which the child would otherwise attend, as applicable, and withhold that amount from the school district or charter school where the child would attend school if the child were not placed in the hospital or facility.

If the child is a pupil with a disability, the hospital or facility is also entitled to a - *SB543_R2* – 28 – corresponding percentage of the [statewide multiplier included in the basic support guarantee per pupil pursuant to NRS 387.122.] weighted funding for the pupil established pursuant to section 4 of this act.

For the purposes of subsection 2, the amount of reimbursement to which the hospital or facility is entitled must be calculated on the basis of the number of school days the child is a patient or resident of the hospital or facility and attends the private - 80th Session (2019) – 29 – school, excluding the 7 school days prescribed in paragraph (b) of subsection 1, in proportion to the number of days of instruction scheduled for that school year by the board of trustees of the school district or the charter school, as applicable.

(b) “Private school” has the meaning ascribed to it in NRSNRSSec. 394.103.

Sec.

Except as otherwise provided in NRS 387.1244, the apportionment to a school district, computed on a yearly basis, equals the [difference between the basic support and the local funds available pursuant to NRS 387.163, minus all the funds attributable to pupils who reside in the county but attend a charter school, all the funds attributable to pupils who reside in the county and are enrolled full-time or part-time in a program of distance education provided by another school district or a charter school, all the funds attributable to pupils who are enrolled in aar university school for profoundly gifted pupils] amounts established by law for each school year pursuant to paragraphs (b), (c) and (e) of subsection 2 of section 4 of this act for all pupils who attend a public school operated by the school district located in the county [and] , minus all the funds deposited in education savings accounts - *SB543_R2* – 29 – established on behalf of children who reside in the county pursuant to NRS 353B.700 to 353B.930, inclusive.

Except as otherwise provided in NRS 387.1244, in addition to the apportionments made pursuant to this section, if a pupil is - 80th Session (2019) – 30 – enrolled part-time in a program of distance education and part-time in a:

(b) Charter school, an apportionment must be made to the which the pupil is enrolled shall allocate a percentage of theool in apportionment to the school district or charter school that provides the program of distance education in whichthe amount set forth in the pupilagreement isentered enrolled.into pursuant to NRS 388.858.

The charter school in which the pupil is enrolled shall allocate a percentage of the apportionment to the school district or charter school that provides the program of distance education in the amount set forth in the agreement entered into pursuant to NRS 388.858.

If such action is needed, the State Controller shall submit a report to the Office of Finance and the Fiscal Analysis Division of the LegislativeLegSec. Counsel Bureau documenting reasons for the action.] Sec.

NRS 387.1241 is hereby amended to read as follows:follows:] 387.1241 Except as otherwise provided in [this section and] NRS 387.124, 387.1242, 387.1244 and 387.528:

387.1241 Except as otherwise provided in [this section and] NRS 387.124, 387.1242, 387.1244 and 387.528:

The apportionment to a charter school, computed on a yearly basis, is equal to the [sum of the basic support per pupil in the county in which the pupil resides plus the amount of local funds available per pupil pursuant to NRS 387.163 and all other funds available for public schools in the county in which the pupil resides] amounts established by law for each school year pursuant to - *SB543_R2* – 30 – paragraphs (d) and (e) of subsection 2 of section 4 of this act for all pupils who attend the charter school, minus the sponsorship fee prescribed by NRS 388A.414 and minus all the funds attributable to pupils who are enrolled in the charter school but are concurrently - 80th Session (2019) – 31 – enrolled part-time in a program of distance education provided by a school district or another charter school.

The apportionment to a charter school that is sponsored by the State Public Charter School Authority or by a college or university within the Nevada System of Higher Education, computed on a yearly basis, is equal to the sum of the basic support per pupil in the county in which the pupil resides plus the amount of local funds available per pupil pursuant to NRS 387.163 and all other funds available for public schools in the county in which the pupil resides, minus the sponsorship fee prescribed by NRS 388A.414 and minus all funds attributable to pupils who are enrolled in the charter school but are concurrently enrolled part-time in a program of distance education provided by a school district or another charter school.

Upon receipt of such a request, the Superintendent of Public Instruction may make the apportionment 30 days before the apportionment is required to be made.

387.1242 Except as otherwise provided in NRS 387.124, 387.1241,3871.241The 387.1244apportionment to a university school for profoundly gifted pupils, computed on a yearly basis, is equal to the [sum of the basic support per pupil in the county in which the university school is located plus the amount of local funds available per pupil pursuant to NRS 387.163 and 387.528all [,other the]funds :available for public schools in the county in which the university school is located.

1.If the apportionment per pupil to a university school for profoundly gifted pupils is more than the amount to be apportioned to the school district in which the university school is located, the school district shall pay the difference directly to] amounts established by law for each school year pursuant to paragraphs (d) and (e) of subsection of section 4 of this act for all pupils who attend the university school.

The- apportionment80th toSession a(2019) university– school32 for– profoundly2. gifted pupils, computed on a yearly basis, is equal to the [sum of the basic support per pupil in the county in which the university school is located plus the amount of local funds available per pupil pursuant to NRS 387.163 and all other funds available for public schools in the county in which the university school is located.

If the apportionment per pupil to a university school for profoundly gifted pupils is more than the amount to be apportioned to the school district in which the university school is located, the school district shall pay the difference directly to] amounts established by law for each school year pursuant to paragraphs (d) and (e) of subsection - *SB543_R2* – 31 – 2 of section 4 of this act for all pupils who attend the university school.

2.

A university school for profoundly gifted pupils may receive all [four] 12 apportionments in advanceadvSec. in its first year of operation.

Sec.

(a) The leasehold interest, possessory interest, beneficial interest or beneficial use of the property is subject to taxation pursuant to NRS 361.157 and 361.159 and one or more lessees or users of the property are delinquent in paying the tax;

andands or users of the (b) The total amount of tax owed but not paid for the fiscal year by any such lessees and users is at least 5 percent of the proceeds that the school district would have received from the tax levied pursuant to subsection 1 of NRS 387.195.

- *SB543_R2*80th Session (2019) – 3233 – 3.] On or before August 1 of each year, the board of trustees of a school district shall provide to the Department, in a format prescribed by the Department, the count of pupils calculated pursuant to subparagraph (7) of paragraph (a) of subsection 2 of NRS 387.1223 who completed at least one semester during the immediately preceding school year.

If the final computation of apportionment for any school district, charter school or university school for profoundly gifted pupils exceeds the actual amount paid to the school district, charter school or university school for profoundly gifted pupils during the school year, the additional amount due must be paidpaidls before September 1.

(b) Fails to repay an amount due the Department as a result of a determination that an expenditure was made which violates the terms of a grant administered by the Department.

- 80th Session (2019) – 34 – 2.

The Superintendent of Public Instruction may authorize the withholding of the entire amount of an apportionment otherwise - *SB543_R2* – 33 – payable to a school district, charter school or university school for profoundly gifted pupils pursuant to NRS 387.124, or a portion thereof, if the school district, charter school or university school for profoundly gifted pupils fails to submit a report or other information that is required to be submitted to the Superintendent, State Board or Department pursuant to a statute.

[If a charter school fails to submit a report or other information that is required to be submitted to the Superintendent, State Board or Department through the sponsor of the charter school pursuant to a statute, the Superintendent may only authorize the withholding of the apportionment otherwise payable to the charter school and may not authorize the withholding of the apportionment otherwise payable to the sponsor of the charter school.] Before authorizing a withholding pursuant to this subsection, the Superintendent of Public Instruction shall provide notice to the school district, charter school or university school for profoundly gifted pupils of the report or other information that is due and provide the school district, charter school or university school with an opportunity to comply with the statute.

If, after an amount is withheld pursuant to subsection 2, the school district, charter school or university school for profoundly gifted pupils subsequently submits the report or other information required by a statute for which the withholding was made, the Superintendent of Public Instruction shall immediately authorize the payment of the amount withheld to the school district, charter school or university school for profoundly gifted pupils.pupils.ict, charter school 4.

4.

- 80th Session (2019) – 35 – [3.] 2.

- *SB543_R2* – 34 – Sec.

Except as otherwise provided in subsection 2 and NRS 387.528, unless the Superintendent of Public Instruction authorizes a withholding pursuant to NRS 387.1244, all school money due each county school district must be paid over by the State Treasurer to the county treasurer on [August 1, November 1, February 1 and May 1] or before the first day of each [year] month or as soon thereafter as the county treasurer may apply for it, upon the warrant of the State Controller drawn in conformity with the apportionment of the Superintendent of Public Instruction as provided in NRS 387.124.

4.Superintendent of Public Instruction authorizes a withholdingss the pursuant to NRS 387.1244, all school money due each charter school must be paid over by the State Treasurer to the governing body of the charter school on [August 1, November 1, February 1 and May 1] or before the first day of each [year] month or as soon thereafter as the governing body may apply for it, upon the warrant of the State Controller drawn in conformity with the apportionment of the Superintendent of Public Instruction as provided in NRS 387.124.

ExceptIf as otherwise provided in this subsection, unless the Superintendent of Public Instruction authorizeshas aapproved, withholding pursuant to NRSsubsection 387.1244,[3] all2 schoolof moneyNRS due387.1241, eacha charterrequest schoolfor mustpayment beof paidan overapportionment by30 thedays Statebefore Treasurer to the governingapportionment bodyis ofotherwise therequired charterto schoolbe onmade, [Augustthe 1,money Novemberdue 1,to Februarythe 1charter andschool Maymust 1]be orpaid beforeby the firstState dayTreasurer ofto each [year] month or as soon thereafter as the governing body mayof applythe for- it,80th uponSession the(2019) warrant– of36 the– Statecharter Controllerschool drawnon in[July conformity1, withOctober the1, apportionmentJanuary of1 theor SuperintendentApril of1, Public Instruction as providedapplicable.] insuch NRSdate. 387.124.

If the Superintendent of Public Instruction has approved, pursuant to subsection [3] 2 of NRS 387.1241, a request for payment of an apportionment 30 days before the apportionment is otherwise required to be made, the money due to the charter school must be paid by the State Treasurer to the governing body of the charter school on [July 1, October 1, January 1 or April 1, as applicable.] such date.

Except as otherwise provided in this subsection, unless the Superintendent of Public Instruction authorizes a withholding pursuant to NRS 387.1244, all school money due each university school for profoundly gifted pupils must be paid over by the State - *SB543_R2* – 35 – Treasurer to the governing body of the university school on [August 1, November 1, February 1 and May 1] or before the first day of each [year] month or as soon thereafter as the governing body may apply for it, upon the warrant of the State Controller drawn in conformity with the apportionment of the Superintendent of Public Instruction as provided in NRS 387.124.

The county treasurer may retain from the proceeds an amount sufficient to reimburse the county for the actual cost of collecting and administering the tax, to the extent that the county incurs any cost it would not have incurred but for the enactment of this section and [NRS 387.193 or] NRS 244.33561, but in no case exceeding the amount authorized by statute for this purpose.

[Any interest or other income earned on the money in thethes State Supplemental School Support Account must be credited to the Account.

The proportionate amount of money distributed to each school district or charter school must be determined by dividing the number of students enrolled in the school district or charter school by the - 80th Session (2019) – 37 – number of students enrolled in all the school districts and charter schools of the state.

The Superintendent may retain from the proceeds of the tax an amount - *SB543_R2* – 36 – sufficient to reimburse the Superintendent for the actual cost of administering the provisions of this section and NRS 387.193, to the extent that the Superintendent incurs any cost the SuperintendentSuperintendentthe would not have incurred but for the enactment of this section and NRS 387.193, but in no case exceeding the amount authorized by statute for this purpose.] Sec.

In addition to any tax levied in accordance with subsection 1, each board of county commissioners shall levy a tax for the payment of interest and redemption of outstanding bonds of the countycou4. school district.

4.

Subject to [the limitations set forth in NRS 387.206 and 387.207 and] the provisions of subsection 3, money on deposit in the county school district fund or in a separate account, if the board of trustees of a school district has elected to establish such - 80th Session (2019) – 38 – an account pursuant to the provisions of NRS 354.603, must be used for:

(e) Transportation of pupils, including the purchase of new buses.bus(f) Programs of nutrition, if such expenditures do not curtail the established school program or make it necessary to shorten the school term, and each pupil furnished lunch whose parent or guardian is financially able so to do pays at least the actual cost of the lunch.

- *SB543_R2* – 37 – (f) Programs of nutrition, if such expenditures do not curtail the established school program or make it necessary to shorten the school term, and each pupil furnished lunch whose parent or guardian is financially able so to do pays at least the actual cost of the lunch.

3.use of money pursuant to this section, shall prioritize expenditures in a manner which ensures that the budgetary priorities determined pursuant to NRS 387.301 are carried out.

The board of trustees of a school district, in allocating the use of money pursuant to this section, shall prioritize expenditures in a manner which ensures that the budgetary priorities determined pursuant to NRS 387.301 are carried out.

The amount must be determined by increasing the amount that was established for the - 80th Session (2019) – 39 – Fiscal Year 2004-2005 by the percentage of the change in enrollment between Fiscal Year 2004-2005 and the fiscal year for which the amount is being established, plus any inflationary adjustment approved by the Legislature after Fiscal Year 2004-2005.

The Department, in consultation with the Budget Division of the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau, shall develop or revise, as applicable, a formula for determining the minimum amount of money that each school district, charter school and university school for profoundly gifted pupils is [required] recommended to expend each fiscal yearyearly for textbooks, instructional supplies, instructional software and - *SB543_R2* – 38 – instructional hardware.

[If a school district, charter school or university school for profoundly gifted pupils is granted a waiver pursuant to NRS 387.2065, the Department shall provide writtenwritteniver notice to the school district, charter school or university school within 30 days after the Interim Finance Committee grants the waiver setting forth the revised amount of money that the school district, charter school or university school must expend for textbooks, instructional supplies, instructional software and instructional hardware for the fiscal year.] Sec.

On or before January 1 of each year, the Department shall determine whether each school district, charter school and university school for profoundly gifted pupils has expended, during the immediately preceding fiscal year, the [required] recommended minimum amount of money set forth in the - 80th Session (2019) – 40 – notice [or the revised notice, as applicable,] provided pursuant to subsection 3 of NRS 387.206.

Except as otherwise provided in subsection 3, if the Department determines that a school district, charter school or university school for profoundly gifted pupils, as applicable, has not expended the [required] recommended minimum amount of moneymoneyle, has not set forth in the notice or the revised notice, as applicable, provided pursuant to subsection 3 of NRS 387.206, [a reduction must be made from the basic support allocation otherwise payable to that - *SB543_R2* – 39 – school district, charter school or university school for profoundly gifted pupils, as applicable, in an amount that is equal to] the Department shall publish a report which identifies the difference between the actual combined expenditure for textbooks, instructional supplies, instructional software and instructional hardware and the minimum [required] recommended combined expenditure set forth in the notice [or the revised notice, as applicable,] provided pursuant to subsection 3 of NRS 387.206.

and (b) Must not exceed the amount of basic support that was provided to the school district, charter school or university school for profoundly gifted pupils, as applicable, for the fiscal year in which the minimum expenditure amount was not satisfied.] 3.

- 80th Session (2019) – 41 – Sec.

2.treasurer only on warrants of the county auditor, issued upon orders of the board of trustees of the county school district.

Pay over all public school moneys received by the county treasurer only on warrants of the county auditor, issued upon orders of the board of trustees of the county school district.

- *SB543_R2* – 40 – Sec.

Information must be provided for the current school year based upon the school district’s final budget, including any amendments and augmentations thereto, and for the preceding schoolinstructional, year.administrative, instructional support or other position.

An employee must be categorized as filling an instructional, administrative, instructional support or other position.

If the negotiations have not been completed at the time the schedule of salaries is submitted, the board of trustees shall submit a supplemental report to the Superintendent of Public Instruction upon completion of negotiations or the determination of an arbitrator - 80th Session (2019) – 42 – concerning the negotiations that includes the schedule of salaries agreed to or required by the arbitrator.

If the board of trustees is required to pay an increase in salary retroactively pursuant to NRS 391.161, the board of trustees shall submit a supplemental report to the Superintendent of Public Instruction not later than February 15 of the year in which the retroactive payment was made that includes the number of teacherstea(f) toThe whomnumber anof increaseemployees ineligible salaryfor washealth insurance within the school district for the current and preceding fiscal years and the amount paid retroactively.for health insurance for each such employee during those years.

(f) The number of employees eligible for health insurance within the school district for the current and preceding fiscal years and the amount paid for health insurance for each such employee during those years.

- *SB543_R2* – 41 – (h) The amount paid for extra duties, supervision of extracurricular activities and supplemental pay and the number of employees receiving that pay in the preceding and current fiscal years.

On or before November 25 of each year, the Superintendent of Public Instruction shall submit to the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau, in a format approved by the Director of the Department of Administration, a compilation of the reports made by each school district pursuant to subsection 1.

- 80th Session (2019) – 43 – (c) May adjust expenditures and revenues pursuant to paragraph (b) for any year remaining before the biennium for which the budget is being prepared and for the 2 years of the biennium covered by the biennial budget request to project the cost of expenditures or the receipt of revenues for the specific line items;

and (d) May consider the cost of enhancements to existing programs or the projected cost of proposed new educational programs, regardless of whether those enhancements or new programs are included in the adjusted base per pupil [basic support guarantee] fundingFinance.for for inclusion in the biennial budget request to the Office of Finance.4.

4.

(a) Be presented by the Superintendent of Public Instruction to such standing committees of the Legislature as requested by the - *SB543_R2* – 42 – standing committees for the purposes of developing educational programs and providing appropriations for those programs;

Conduct an annual audit of the count of pupils for apportionment purposes reported each quarter by each school district pursuant to NRS 387.123 and the data reported by each school district pursuant to NRS 388.710 that is used to measure the effectiveness of the implementation of a plan developed by each the school district to reduce the pupil-teacher ratio as required by NRS 388.720.

- 80th Session (2019) – 44 – (a) Long-term obligations in excess of the general obligation debt limit;

3.[Distributive School Account,] Education Fund, consult with thete superintendent of schools of each school district or a person designated by the superintendent.

In preparing its biennial budgetary request for the State [Distributive School Account,] Education Fund, consult with the superintendent of schools of each school district or a person designated by the superintendent.

If a loan is made from the State Permanent School Fund pursuant to NRS 387.526, the loan must be repaid by the school district from the money that is available to the school district - *SB543_R2* – 43 – to pay the debt service on the bonds that are guaranteed pursuant to the provisions of NRS 387.513 to 387.528, inclusive, unless payment from that money would cause the school district to default on other outstanding bonds, medium-term obligations or installment-purchase agreements entered into pursuant to the provisions of NRS 350.087 to 350.095, inclusive.

If the school district is not able to repay fully the loan, including any accrued interest, in a timely manner pursuant to subsection 1 or by any other lawful means, the State Treasurer shall withhold the payments of money that would otherwise be distributed to the school district from:

- 80th Session (2019) – 45 – When the interest and balance on the loan are repaid, the State Treasurer shall resume making the distributions that would otherwise be due to the school district.

The Legislature declares that funding provided for each school year establishes financial resources sufficient to ensure a reasonably equal educational opportunity to pupils with disabilities residing in Nevada through the use of the [statewide multiplier to the basic support guarantee prescribed by NRS 387.122.]3872.22.Subject weightedto fundingthe prescribedprovisions byof sectionNRS 4388.417 ofto this388.469,ct. act.

2.inclusive, the board of trustees of each school district shall make such special provisions as may be necessary for the education of pupils with disabilities.

Subject to the provisions of NRS 388.417 to 388.469, inclusive, the board of trustees of each school district shall make such special provisions as may be necessary for the education of pupils with disabilities.

The criteria must prohibit the placement of a pupil in a program for pupils with disabilities solely because the - *SB543_R2* – 44 – pupil is a disciplinary problem in school.

On or before November 1 of each year, the governing body of each charter school shall submit to the sponsor of the charter school, the Superintendent of Public Instruction and the Director of the Legislative Counsel Bureau for transmission to thethehe Majority Leader of the Senate and the Speaker of the Assembly a report that includes:

Information must be provided for the - 80th Session (2019) – 46 – current school year based upon the final budget of the charter school, including any amendments and augmentations thereto, and for the preceding school year.

(e) The salary schedule for licensed employees and nonlicensed teachers in the current school year and a statement of whether salary negotiations for the current school year have been completed.

(h) The amount paid for extra duties, supervision of extracurricular activities and supplemental pay and the number of - *SB543_R2* – 45 – employees receiving that pay in the preceding and current fiscal years.

On or before November 25 of each year, the Superintendent of Public Instruction shall submit to the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau, in a format approved by the Director of the Office of Finance, a in a compilation of the reports made by each governing body pursuant to subsection 1.

- 80th Session (2019) – 47 – (a) Give to the contractor or educational management organization direct control of educational services, financial decisions, the appointment of members of the governing body, or the hiring and dismissal of an administrator or financial officer of the charter school or proposed charter school;

(b) Authorize the payment of loans, advances or other monetary charges from the contractor or educational management organization which are greater than 15 percent of the total expected funding received by the charter school or proposed charter school fromfro(c) Require the Statecharter [Distributiveschool Schoolor Account;]proposed Educationcharter Fund;school to prepay any fees to the contractor or educational management organization;

(c) Require the charter school or proposed charter school to prepay any fees to the contractor or educational management organization;

- *SB543_R2* – 46 – (g) Require the charter school or proposed charter school to request or borrow money from this State to pay the contractor or educational management organization if the contractor or educational management organization will provide financialfinancialactor or management to the charter school or proposed charter school;

- 80th Session (2019) – 48 – (k) Allow any money received by the charter school or proposed charter school from this State or from the board of trustees of a school district to be transferred to or deposited in a bank, credit union or other financial institution outside this State, including money controlled by the contractor or educational management organization;

A contract or a proposed contract may provide to the contractor or educational management organization incentive fees that are based on the academic improvement of pupils enrolled in the charter school;

- *SB543_R2* – 47 – 2.

As used in this section, “contractor” or “educational management organization” means a corporation, business, organization or other entity, whether or not conducted for profit,profit,s, with whom a committee to form a charter school or the governing body of a charter school, as applicable, contracts to assist with the operation, management or provision and implementation of educational services and programs of the charter school or proposed charter school.

Each pupil who is enrolled in a charter school, including, without limitation, a pupil who is enrolled in a program of special education in a charter school, must be included in the count of pupils in the charter school [district] for the purposes of - 80th Session (2019) – 49 – apportionments and allowances from the State [Distributive School Account] Education Fund pursuant to NRS 387.121 to [387.1245,] 387.1244, inclusive, and sections 2 to 12, inclusive, of this act, unless the pupil is exempt from compulsory attendance pursuant to NRS 392.070.

The State Board shall prescribe a process which ensures that all charter schools, regardless of the sponsor, have information about all sources of funding for the public schools provided through the Department .

The State Public Charter School Authority may assist a charter school that operates exclusively for the enrollment of pupils who receive special education in identifying sources of money that may be available from the Federal Government or this State for the provision of educationaleduSec. programs and services to such pupils.

-39.5.rogNRS *SB543_R2*388A.414 –is 48hereby –amended Sec.to read as follows:

39.5.

NRS 388A.414 is hereby amended to read as follows:

- 80th Session (2019) – 50 – 2.

The sponsor of the charter school shall approve such a request if the sponsor of the charter school determines that the sponsor of the charter school satisfiesapproves such a request, the requirementssponsorhe shall provide notice of thisthe subsection.decision to the governing body of the charter school and the Superintendent of Public Instruction.

If the sponsor of the charter school approves such a request, the sponsor shall provide notice of the decision to the governing body of the charter school and the Superintendent of Public Instruction.

To determine the amount of money for distribution to a charter school in its first year of operation, the count of pupils who are enrolled in the charter school must initially be determined 30 days before the beginning of the school year of the - *SB543_R2* – 49 – school district, based on the number of pupils whose applications for enrollment have been approved by the charter school.

- 80th Session (2019) – 51 – 4.

After the governing body of an achievement charter school is appointed pursuant to NRS 388B.220, the governing body shall select the principal of the achievement charter school.

The principal shall review each employee of thetheement charter achievement charter school to determine whether to offer the employee a position in the achievement charter school based on the needs of the school and the ability of the employee to meet effectively those needs.

The board of trustees of the school district in which the achievement charter school is located shall reassign any employee who is not offered a position in the achievement charter school or does not accept such a position in accordance with any collective bargaining agreement negotiated pursuant to chapter 288 of NRS.

3.

The board of trustees of a school district:

and - *SB543_R2* – 50 – (b) Shall not reduce the priority of such a capital project that existed before the school was selected for conversion.

The governing body of an achievement charter school shall not authorize the payment of loans, advances or other monetary - 80th Session (2019) – 52 – charges to the charter management organization, educational management organization or other person with whom the Executive Director has entered into a contract to operate the achievement charter school which are greater than 15 percent of the total expected funding to be received by the achievement charter school from the State [Distributive School Account.] Education Fund.

Each pupil who is enrolled in a university school for profoundly gifted pupils, including, without limitation, a pupil who is enrolled in a program of special education in a university school for profoundly gifted pupils, must be included in the count of pupils in the university school [district in which the school is located] for the purposes of apportionments and allowances from the State [Distributive School Account] Education Fund pursuant to NRS 387.121 to [387.1245,] 387.1244, inclusive, and sections 2 to 12, inclusive, of this act, unless the pupil is exempt from compulsory school attendance pursuant to NRS 392.070.

The governing body of a university school for profoundly gifted pupils may negotiate with the board of trustees of the school district in which the school is located or the State Board for additionalto offer.l money to pay for services that the governing body wishes to5. offer.

5.To determine the amount of money for distribution to a university school for profoundly gifted pupils in its first year of operation in which state funding is provided, the count of pupils who are enrolled in the university school must initially be determined 30 days before the beginning of the school year of the school district in which the university school is located, based upon the number of pupils whose applications for enrollment have been approved by the university school.

To determine the amount of money for distribution to a university school for profoundly gifted pupils in its first year of operation in which state funding is provided, the count of pupils who are enrolled in the university school must initially be - *SB543_R2* – 51 – determined 30 days before the beginning of the school year of the school district in which the university school is located, based upon the number of pupils whose applications for enrollment have been approved by the university school.

- 80th Session (2019) – 53 – 6.

If a university school for profoundly gifted pupils ceases to operate pursuant to this chapter during a school year, the remaining apportionments that would have been made to the university school pursuant to NRS 387.124 and 387.1242 for that school year must be paidwho onwere aenrolled proportionatein basis to the university school districtsreside.cts where the pupils who8. were enrolled in the university school reside.

8.

A homeschooled child seeking admittance to public high school must complycom2.y withwA NRSschool 392.033.or organization shall not discriminate in any manner against a child who is or was homeschooled.

2.

A school or organization shall not discriminate in any manner against a child who is or was homeschooled.

Each school district shall ensure that the homeschooled children who - *SB543_R2* – 52 – reside in the school district have adequate notice of the availability of information concerning such examinations on the Internet website of the school district maintained pursuant to NRS 390.015.

If an opt-in child seeks admittance or entrance to any public school in this State, the school may use only - 80th Session (2019) – 54 – commonly used practices in determining the academic ability, placement or eligibility of the child.

An opt-in child seeking admittanceadm2. to public high school must comply with NRS 392.033.

2.

(c) Prescribe the academic plan for the school, including, without limitation, the manner by which courses of study will be providedprograms tothat thewill pupilsbe enrolledoffered infor thepupils;hool school and any special programs(d) thatPrescribe the manner by which the achievement of pupils will be offeredmeasured and reported for pupils;the school, including, without limitation, the results of the pupils on the examinations administered pursuant to NRS 390.105 and, if applicable for the grade levels of the empowerment school, the college and career readiness assessment administered pursuant to NRS 390.610;

(d)(e) Prescribe the manner by which theteachers achievementand ofother pupilslicensed educational personnel will be measuredselected and reportedhired for the school, including,which withoutmust limitation,be thedetermined resultsand ofnegotiated the pupils on the examinations administered pursuant to NRSchapter 390.105288 and, if applicable for the grade levels of theNRS; empowerment school, the college and career readiness assessment administered pursuant to NRS 390.610;

(e)- 80th Session (2019) – 55 – (f) Prescribe the manner by which teachersall and other licensedstaff educationalfor personnelthe school will be selected and hiredhired, for the school, - *SB543_R2* – 53 – which must be determined and negotiated pursuant to chapter 288 of NRS;

(f) Prescribe the manner by which all other staff for the school will be selected and hired, which must be determined and negotiated pursuant to chapter 288 of NRS;

(i) Provide a description of the professional development that will be offered to the teachers and other licensed educationaleducationalhat personnel employed at the school;

3.

An empowerment plan may:

(a) Charter school, the amount of the budget is the amount equal to the apportionments and allowances from the State [Distributive - *SB543_R2*80th Session (2019) – 5456 – School Account] Education Fund pursuant to NRS 387.121 to [387.1245,] 387.1244, inclusive, and sections 2 to 12, inclusive, of this act, and its proportionate share of any other money available from federal, state or local sources that the school or the pupils enrolled in the school are eligible to receive.

(b) Public school, other than a charter school, the empowerment team for the school shall have discretion of 90 percent of the amount of money from the state financial aid and local funds that the school district apportions for the school, without regard to any line-item specifications or specific uses determined advisable by the school district, unless the empowerment team determines that a lesserlesserhool amount is necessary to carry out the empowerment plan.

Except as otherwise provided in subsection 7, upon application by a superintendent of schools, the Superintendent of Public Instruction may grant an exemption from the provisions of subsection 1 pursuant to subsection 5 or 6.6.rom the provisions of 5.

5.

(d) The secondary or combined school in which the duties will be performed has less than 100 pupils enrolled and is at least 30 - 80th Session (2019) – 57 – miles from a school in which the duties are performed by licensed personnel;

and - *SB543_R2* – 55 – (e) The unlicensed employee submits his or her fingerprints for an investigation pursuant to NRS 391.033.

(a) The duties of the unlicensed employee relate to the supervision of pupils attending a course of distance education provided pursuant to NRS 388.820 to 388.874, inclusive, while the pupils are receiving instruction from a licensed employee remotely through any electronic means of communication;

and (d) The date the exemption expires or a statement that the exemption is valid as long as the employee remains in the same positionpos9. at the same school.

9.

- 80th Session (2019) – 58 – 11.

If the Superintendent of Public Instruction determines that the board of trustees of a school district has violated the provisions of subsection 10, the Superintendent shall take such actions as are necessary to reduce the amount of money received by the district - *SB543_R2* – 56 – pursuant to NRS 387.124 by an amount equal to the product when the following numbers are multiplied together:

and (c) The number of dollars of [basic support apportioned to the district] adjusted base per pupil funding established for the school district pursuant to section 4 of this act per day .

The board of trustees of a school district shall, upon application, allow any pupil who resides on an Indian reservation located in two or more counties to attend the school nearest to the pupil’s residence, without regard to the school district in which the pupil’s residence is located.

Such additional costs must be paid - 80th Session (2019) – 59 – from the State [Distributive School Account in the State General] Education Fund.

or (b) Resides on an Indian reservation pursuant to an order issued by a court of competent jurisdiction in another state adjudging the - *SB543_R2* – 57 – pupil to be delinquent and committing him or her to the custody of a public or private institution or agency in this state.

Sec.392.016 1.RS 39If a pupil has been issued a fictitious address pursuant to NRS 217.462 to 217.471, inclusive, or the parent or legal guardian with whom the pupil resides has been issued a fictitious address pursuant to NRS 217.462 to 217.471, inclusive, the pupil may attend a public school that is located in a school district other than the school district in which the pupil resides.

48.

NRS 392.016 is hereby amended to read as follows:

392.016 1.

If a pupil has been issued a fictitious address pursuant to NRS 217.462 to 217.471, inclusive, or the parent or legal guardian with whom the pupil resides has been issued a fictitious address pursuant to NRS 217.462 to 217.471, inclusive, the pupil may attend a public school that is located in a school district other than the school district in which the pupil resides.

The provisions of this section do not apply to a pupil who is ineligible392.4675.e to attend a public school pursuant to NRS 392.264 or 392.4675.Sec.

Sec.

- 80th Session (2019) – 60 – 2.

(b) Money derived from the forfeiture of any property described in NRS 453.301 must be used to enforce the provisions of chapter 453 of NRS.

- *SB543_R2* – 58 – (c) Money derived from the forfeiture of any property described inof NRSNRS.501.3857 501.3857 must be used to enforce the provisions of title 45 (d) Seventy percent of NRS.the amount of money in excess of $100,000 remaining in the account at the end of each fiscal year, as determined based upon the accounting standards of the governing body controlling the law enforcement agency that are in place on March 1, 2001, must be distributed to the [school district in the judicial district.

(d) Seventy percent of the amount of money in excess of $100,000 remaining in the account at the end of each fiscal year, as determined based upon the accounting standards of the governing body controlling the law enforcement agency that are in place on March 1, 2001, must be distributed to the [school district in the judicial district.

The interest and income earned on the money in the account, after deducting any applicable charges, must be credited to the account.

The report must contain the amount of money distributed to each school district pursuant to paragraph (d) of subsection 2 in the preceding biennium.] - 80th Session (2019) – 61 – Sec.

A county whose population is 100,000 or more but less than 700,000 shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991, except pursuant to NRS 244.33561 and 244A.910.

-March *SB543_R2*25, –1991, 59except –pursuant to NRS 244.33561 3.

Sec.328.460 The State Controller shall apportion money in the:

52.Account for Revenue from the Lease of Federal Lands as follows:

NRS 328.460 is hereby amended to read as follows:

328.460 The State Controller shall apportion money in the Account for Revenue from the Lease of Federal Lands as follows:

The State Controller shall ascertain from the reports received by the State Treasurer the portion of money in the Account for Revenue from the Lease of Federal Lands attributable - 80th Session (2019) – 62 – to activities in each county and apportion the money payable to counties accordingly.

(2)(3) PublicPlanning.rvices; services;

and (3)Sec. Planning.

- *SB543_R2* – 60 – Sec.

In order to provide some degree of flexibility to meet emergencies arising during each fiscal year in the expenditures for the State [Distributive School Account in the State General] Education Fund and for operation and maintenance of the various departments, institutions and agencies of the Executive Department of the State Government, the Chief, with the approval in writing of the Governor, may require the State Controller or the head of each such department, institution or agency to set aside a reserve in such amount as the Chief may determine, out of the total amount appropriated or out of other funds available from any source whateverwha2.verAt any time during the fiscal year this reserve or any portion of it may be returned to the department,appropriation institutionor other fund to which it belongs and may be added to any one or agency.more of the allotments, if the Chief so orders in writing.

2.

At any time during the fiscal year this reserve or any portion of it may be returned to the appropriation or other fund to which it belongs and may be added to any one or more of the allotments, if the Chief so orders in writing.

When any state agency or officer, at a time when the Legislature is not in session, finds that circumstances for which the Legislature has made no other provision require an expenditure during the biennium of money in excess of the amount appropriated by the Legislature for the biennium for the support of that agency or officer, or for any program, including the State [Distributive School Account in the State General] Education Fund, the agency or officer shall submit a request to the State Board of Examiners for an - 80th Session (2019) – 63 – allocation by the Interim Finance Committee from the Contingency Account.

Sec.353B.860 NRS1.

57.

NRS 353B.860 is hereby amended to read as follows:

353B.860 1.

- *SB543_R2* – 61 – 2.

(a) For a child who is a pupil with a disability, as defined in NRS 388.417, or a child with a household income that is less than 185 percent of the federally designated level signifying poverty, 100 percent of the statewide [average basic support] base per pupil [;] funding amount;

If a child receives a portion of his or her instruction from a participating entity and a portion of his or her instruction from a public school, for the school year for which the grant is made, the grant required by subsection 1 must be in a pro rata amount based on the percentage of the total instruction provided to the child by the participating entity in proportion to the total instruction provided to thethe4. child.

4.

(b) When an agreement entered into pursuant to NRS 353B.850 is not renewed or is terminated, because the child for whom the account was established graduates from high school or for any other - 80th Session (2019) – 64 – reason, reverts to the State General Fund at the end of the last day of the agreement.

(b) Whether the fund is being administered in accordance with generallygen(c) acceptedWhether accountingthe procedures.reserve in the fund is limited to an amount that is reasonable and necessary to carry out the purposes of the fund.

(c) Whether the reserve in the fund is limited to an amount that is reasonable and necessary to carry out the purposes of the fund.

- *SB543_R2* – 62 – (e) The statutory and regulatory requirements applicable to the fund.

and (b) Must not be considered by a fact finder or arbitrator in determining the financial ability of the local government to pay compensation or monetary benefits.

- 80th Session (2019) – 65 – Sec.

(a) From the State General Fund, the amount of money pledged pursuant to the ordinance in accordance with paragraph (a) of subsection 1 of NRS 271.650 which amount is hereby appropriated forfor(b) thatFrom purpose;the Sales and Use Tax Account in the State General Fund, the amount of the proceeds pledged pursuant to the ordinance in accordance with paragraphs (b) and (c) of subsection 1 of NRS 271.650.

and (b) From the Sales and Use Tax Account in the State General Fund, the amount of the proceeds pledged pursuant to the ordinance in accordance with paragraphs (b) and (c) of subsection 1 of NRS 271.650.

The governing body of a municipality that adopts an assessment ordinance in accordance with NRS 271.650 shall promptly remit to the State Controller any amount received pursuant to this section in excess of the amount required to carry out the - *SB543_R2* – 63 – provisions of NRS 271.4315 with regard to the project for which the assessment ordinance was adopted.

(a) First, to the credit of the [county school district fund for the county in which the improvement district is located] State Education Fund to the extent that the money would have been transferred to [that fund,] the Fund, if not for the pledge of the money pursuant to the assessment ordinance, pursuant to paragraph [(e)] (c) of subsection 3 of NRS 374.785 for the fiscal year in which the State Controller receives the money;

The Nevada Tax Commission may adopt such regulations as it deems appropriate to ensure the proper collection and distribution - 80th Session (2019) – 66 – of any money pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650.

(a) From the State General Fund the amount of money pledged pursuant to the ordinance in accordance with subparagraph (1) of paragraph (c) of subsection 1 of NRS 271A.070, which amount isisof hereby appropriated for that purpose;

Except as otherwise provided in subsection 3, the governing body of a municipality that adopts an ordinance pursuant to NRS 271A.070 shall at the end of each fiscal year remit to the State Controller any amount received pursuant to this section in excess of - *SB543_R2* – 64 – the amount required to make payments due during that fiscal year of the principal of, interest on, and other payments or security-related costs with respect to, any bonds or notes issued pursuant to NRS 271A.120 and payments due during that fiscal year under any agreements made pursuant to NRS 271A.120.

The State Controller shall deposit any money received from a governing body of a municipality pursuant to this subsection in the appropriate account in the State General Fund for distribution and use as if the money had not been pledged by an ordinance adopted pursuant to NRS 271A.070,271(a) First, to the credit of the [county school district fund for the county in which the followingimprovement orderdistrict is located] State Education Fund to the extent that the money would have been transferred to [that fund,] the Fund, if not for the pledge of priority:the money pursuant to that ordinance, pursuant to paragraph [(e)] (c) of subsection 3 of NRS 374.785 for the fiscal year in which the State Controller receives the money;

(a) First, to the credit of the [county school district fund for the county in which the improvement district is located] State Education Fund to the extent that the money would have been transferred to [that fund,] the Fund, if not for the pledge of the money pursuant to that ordinance, pursuant to paragraph [(e)] (c) of subsection 3 of NRS 374.785 for the fiscal year in which the State Controller receives the money;

and - 80th Session (2019) – 67 – (c) Third, to the credit of any other funds and accounts to which the money would have been distributed, if not for the pledge of the money pursuant to that ordinance, for the fiscal year in which the State Controller receives the money.

The provisions of subsection 2 do not require a governing body to remit to the State Controller any money received pursuant to this section and expended for the purpose of prepaying, defeasing or otherwise retiring all or a portion of any bonds or notes issued pursuant to NRS 271A.120 or of prepaying amounts due under any agreements entered into pursuant to NRS 271A.120, or any combination thereof, with respect to a tourism improvement district if that use of the money has been:

- *SB543_R2* – 65 – 4.

There is hereby appropriated to each county the total of the amounts obtained by multiplying, for each extractive operation situated within the county, the net proceeds of that operation and any royalties paid by that operation, by the combined rate of tax ad valorem, excluding any rate levied by the State of Nevada, for property at that site, plus a pro rata share of any penalties and interest collected by the Department for the late payment of taxes distributed to the county.

- 80th Session (2019) – 68 – (a) Determining the total of the amounts obtained by multiplying, for each extractive operation situated within its jurisdiction, the net proceeds of that operation and any royalty payments paid by that operation, by the rate levied on behalf of that local government or other local entity;

and (c) Subtracting from the amount determined pursuant to paragraph (b) a commission of 5 percent, of which 3 percent must be deposited in the county general fund and 2 percent must be accounted for separately in the account for the acquisition and improvement of technology in the office of the county assessor created pursuant to NRS 250.085.

- *SB543_R2* – 66 – 5.

The Department shall report to the State Controller on or before May 25 of each year the amount received as tax upon the net proceeds of geothermal resources which equals the product of those net proceeds multiplied by the rate of tax levied ad valorem by the StateStaSec. of Nevada.

Sec.

- 80th Session (2019) – 69 – 2.

(b) The opening or closing of an extractive operation from the net proceeds of which revenue has been or is reasonably expected to be derived pursuant to this chapter;

ororor is reasonably expected to (c) Expenses incurred by the school district arising from a natural disaster.

- *SB543_R2* – 67 – ] Before authorizing the expenditure of money pursuant to this subsection, the board of trustees shall hold at least one public hearing on the matter.

364.127tax 1.on the gross receipts from the rental of transient lodging a pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require:

A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require:

- 80th Session (2019) – 70 – 2.

and (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions ofofe tax paragraph (a).

- *SB543_R2* – 68 – Sec.

An excise tax is hereby imposed on each wholesale sale in this State of marijuana by a cultivation facility to another medical marijuana establishment at the rate of 15 percent of the fair market value at wholesale of the marijuana.

The excise taxtaxf imposed pursuant to this subsection is the obligation of the cultivation facility.

- 80th Session (2019) – 71 – 3.

and (b) If any money remains after the revenues are distributed pursuant to paragraph (a), to the State Treasurer to be deposited to the credit of the State [Distributive School Account in the State General]Gen4.al]For Educationthe Fund.purpose of subsection 3 and NRS 453D.510, a total amount of $5,000,000 of the revenues collected from the excise tax imposed pursuant to subsection 1 and the excise tax imposed pursuant to NRS 453D.500 in each fiscal year shall be deemed sufficient to pay the costs of all local governments to carry out the provisions of chapters 453A and 453D of NRS.

4.

For the purpose of subsection 3 and NRS 453D.510, a total amount of $5,000,000 of the revenues collected from the excise tax imposed pursuant to subsection 1 and the excise tax imposed pursuant to NRS 453D.500 in each fiscal year shall be deemed sufficient to pay the costs of all local governments to carry out the provisions of chapters 453A and 453D of NRS.

-to *SB543_R2*it –in 69NRS –453A.116.ana (c) “Medical marijuana establishment” has the meaning ascribed toSec. it in NRS 453A.116.

Sec.

That there is no other object of taxation, except retail sales, which is so generally distributed among the several school districts - 80th Session (2019) – 72 – in proportion to their respective population and wealth as to be suitable for the imposition of a tax in each school district for the support of [its local] the public schools.

5.upon merchants in the several counties, it is necessary that suchs additional tax be imposed:

That in order to avoid imposing unfair competitive hardships upon merchants in the several counties, it is necessary that such additional tax be imposed:

-374.785 *SB543_R2*1.RS –37All 70fees, –taxes, Sec.interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances payable to the Department.

66.

NRS 374.785 is hereby amended to read as follows:

374.785 1.

All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances payable to the Department.

(a) Transfer .75 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the - 80th Session (2019) – 73 – appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.

(c) [Determine for each county the amount of money equal to the fees, taxes, interest and penalties collected in the county transferred pursuant to paragraph (a).eceding month less the amount (d)] Transfer the total amount of fees, taxes , interest and penalties collected pursuant to this chapter during the preceding month , [from out-of-state businesses not maintaining a fixed place of business within this State,] less the amount transferred pursuant to paragraph[paragraph] (a).paragraphs (a) and (b) and excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855, to the State [Distributive School Account in the State General] Education Fund.

(d)] Transfer the total amount of fees, taxes , interest and penalties collected pursuant to this chapter during the preceding month , [from out-of-state businesses not maintaining a fixed place of business within this State,] less the amount transferred pursuant to [paragraph] paragraphs (a) and (b) and excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855, to the State [Distributive School Account in the State General] Education Fund.

For the initial issuance of a medical marijuana establishment registration certificate for a medical marijuana dispensary................................$30,000 - *SB543_R2* – 71 – For the renewal of a medical marijuana establishment registration certificate for a medical marijuana dispensary..................................$5,000dispensary....................................5,000 For the initial issuance of a medical marijuana establishment registration certificate for a cultivation facility ......................................................3,000 For the renewal of a medical marijuana establishment registration certificate for a cultivation facility ......................................................1,000 - 80th Session (2019) – 74 – For the initial issuance of a medical marijuana establishment registration certificate for a facility for the production of edible marijuana products or marijuana-infused products.....................3,000products...................$3,000 For the renewal of a medical marijuana establishment registration certificate for a facility for the production of edible marijuana products or marijuana-infused products.....................1,000 For each person identified in an application for the initial issuance of a medical marijuana establishment agent registration card..............................75 For each person identified in an application for the renewal of a medical marijuana establishment agent registration card..............................75 For the initial issuance of a medical marijuana establishment registration certificate for an independent testing laboratory...................................5,000 For the renewal of a medical marijuana establishment registration certificate for an independent testing laboratory...................................3,000 2.

Any revenue generated from the fees imposed pursuant to thisthi(a) section:Must be expended first to pay the costs of the Department in carrying out the provisions of NRS 453A.320 to 453A.370, inclusive;

(a)and Must(b) beIf expendedany firstexcess torevenue payremains after paying the costs ofdescribed in paragraph (a), such excess revenue must be paid over to the DepartmentState inTreasurer carryingto outbe deposited to the provisionscredit of NRSthe 453A.320State to[Distributive 453A.370,School inclusive;Account in the State General] Education Fund.

and (b) If any excess revenue remains after paying the costs described in paragraph (a), such excess revenue must be paid over to - *SB543_R2* – 72 – the State Treasurer to be deposited to the credit of the State [Distributive School Account in the State General] Education Fund.

The Department shall remit any remaining money to the State Treasurer to be deposited to - 80th Session (2019) – 75 – the credit of the State [Distributive School Account in the State General] Education Fund.

(a) Collect the tax annually on or before June 30, as a condition precedent to the issuance of a state gaming license to operate anyanyon slot machine for the ensuing fiscal year beginning July 1, from a licensee whose operation is continuing.

A licensee is not liable to any other person authorized to receive a share of the licensee’s revenue from any slot machine that is operated on the premises of a licensee for that person’s proportionate share of the license fees to be remitted or credited to thethe4. licensee by that person pursuant to this section.

4.The Commission shall pay over the tax as collected to the State Treasurer to be deposited to the credit of the State [Distributive School Account in the State General] Education Fund, and of the Capital Construction Fund for Higher Education and the Special Capital Construction Fund for Higher Education [,] which are hereby created in the State Treasury as special revenue funds, in the amounts and to be expended only for the purposes specified in this section, or for any other purpose authorized by the Legislature if sufficient money is available in the Capital Construction Fund for Higher Education and the Special Capital Construction Fund for Higher Education on July 31 of each year to pay the principal and interest due in that fiscal year on the bonds described in subsection 6.

The- Commission80th shallSession pay(2019) over the tax as collected to the State Treasurer to be deposited to the credit of the State [Distributive School Account in the State General] Education Fund, and of the Capital Construction Fund for Higher Education and the Special Capital Construction Fund for Higher Education [,] which are hereby created in the State Treasury as special revenue funds, in the amounts and to be expended only for the purposes specified in - *SB543_R2* – 7376 – this5. section, or for any other purpose authorized by the Legislature if sufficient money is available in the Capital Construction Fund for Higher Education and the Special Capital Construction Fund for Higher Education on July 31 of each year to pay the principal and interest due in that fiscal year on the bonds described in subsection 6.

5.

There is hereby appropriated from the balance in the Special Capital Construction Fund for Higher Education on July 31 of each year the amount necessary to pay the principal and interest due in that fiscal year on the bonds issued pursuant to section 5 of chapter 679, Statutes of Nevada 1979, as amended by chapter 585, Statutes of Nevada 1981, at page 1251, the bonds authorized to be issued by section 2 of chapter 643, Statutes of Nevada 1987, at page 1503, the bonds authorized to be issued by section 2 of chapter 614, Statutes of Nevada 1989, at page 1377, the bonds authorized to be issued by section 2 of chapter 718, Statutes of Nevada 1991, at page 2382, the bonds authorized to be issued by section 2 of chapter 629, Statutes of Nevada 1997, at page 3106, and the bonds authorized to be issued by section 2 of chapter 514, Statutes of Nevada 2013, at page 3391.

If bonds described in this subsection are refunded and if the amount required to pay the principal of and interest on the refunding bonds in any fiscal year during the term of the bonds is less than the amount that would have been required in the same fiscal year to pay the principal of and the interest on the original bonds if they had not been refunded, there is appropriated to the Nevada System of Higher Education an amount sufficient to pay the principal of and interest on the original bonds, as if they had not been refunded.

The amount equal to the saving realized in that fiscal year from the - *SB543_R2* – 74 – refunding must be used by the Nevada System of Higher Education to defray, in whole or in part, the expenses of operation and maintenance of the facilities acquired in part with the proceeds of the original bonds.

- 80th Session (2019) – 77 – 7.

After the requirements of subsection 6 have been met for each fiscal year, when specific projects are authorized by the Legislature, money in the Capital Construction Fund for Higher Education and the Special Capital Construction Fund for Higher Education must be transferred by the State Controller and the State Treasurer to the State Public Works Board for the construction of capital improvement projects for the Nevada System of Higher Education, including, but not limited to, capital improvement projects for the community colleges of the Nevada System of Higherincludes, Education.but is not limited to, planning, designing, acquiring and developing a site, construction, reconstruction, furnishing, equipping, replacing, repairing, rehabilitating, expanding and remodeling.

As used in this subsection, “construction” includes, but is not limited to, planning, designing, acquiring and developing a site, construction, reconstruction, furnishing, equipping, replacing, repairing, rehabilitating, expanding and remodeling.

482.181after 1.deducting the amount withheld by the Department and the5, amount credited to the Department pursuant to subsection 6 of NRS 482.180, and the amount transferred to the State Highway Fund pursuant to NRS 482.182, the Department shall certify monthly to the State Board of Examiners the amount of the basic and supplemental governmental services taxes collected for each county by the Department and its agents during the preceding month, and that money must be distributed monthly as provided in this section.

Except as otherwise provided in subsection 5, after deducting the amount withheld by the Department and the amount credited to the Department pursuant to subsection 6 of NRS 482.180, and the amount transferred to the State Highway Fund pursuant to NRS 482.182, the Department shall certify monthly to the State Board of Examiners the amount of the basic and supplemental governmental services taxes collected for each county by the Department and its agents during the preceding month, and that money must be distributed monthly as provided in this section.

- *SB543_R2* – 75 – 3.

The distribution of the basic governmental services tax received or collected for each county must be made to the [county - 80th Session (2019) – 78 – school district within each county] State Education Fund or the fund for capital projects or debt service fund of a county school district, as applicable, before any distribution is made to a local government, special district or enterprise district.

For the purpose of calculating the amount of the basic governmental services tax to be distributed to the [county school district,] State Education Fund or the fund for capital projects or debt service fund of a county school district, as applicable, the taxes levied by each local government, special district and enterprise district are the product of its certified valuation, determined pursuant to subsection 2 of NRS 361.405, and its tax rate, established pursuant to NRS 361.455 forforS the fiscal year beginning on July 1, 1980, except that the tax rate for school districts, including the rate attributable to a district’s debt service, is the rate established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1978, but if the rate attributable to a district’s debt service in any fiscal year is greater than its rate for the fiscal year beginning on July 1, 1978, the higher rate must be used to determine the amount attributable to debt service.

The Department shall make distributions of the basic governmental services tax directly to [county school districts.] the State Education Fund or the fund for capital projects or debtdebts.] the service fund of a county school district, as applicable.

- *SB543_R2*80th Session (2019) – 7679 – Carson City.....

5.21 percenLyon...................2.90percent Lyon...................2.90 percent Clark.............

22.54 perceMineral...............2.40percent Mineral...............2.40 percent Douglas...........

2.52 percenNye.....................4.09percent Nye.....................4.09 percent Elko ..............

13.31 percPershingpercent Pershing .............7.00 percent Esmeralda.......

3.10 perceWashoe.............12.24percent Washoe.............12.24 percent Humboldt........

Sec.

72.

NRS 709.230 is hereby amended to read as follows:

The grantee of any franchise secured under thethe: provisions of NRS 709.180 to 709.280, inclusive, shall, within 30 days after such franchise is granted, file with the county recorder of such county an agreement, properly executed by the grantee, to pay annually, on the first Monday of July of each year, to the [county treasurer of the county,] State Treasurer for deposit in the State Education Fund, for the benefit of the [county school district fund,] public schools in this State, 2 percent of the net profits made by such grantee in the operation of such electric light, heat and power lines within the county.

provisions of NRS 709.180 to 709.280, inclusive, shall, within 30 days after such franchise is granted, file with the county recorder of such county an agreement, properly executed by the grantee, to pay annually, on the first Monday of July of each year, to the [county treasurer of the county,] State Treasurer for deposit in the State Education Fund, for the benefit of the [county school district fund,] public schools in this State, 2 percent of the net profits made by such grantee in the operation of such electric light, heat and power lines within the county.

- 80th Session (2019) – 80 – Sec.

If, upon the hearing of the application, it appears to the satisfaction of the board of county commissioners that the - *SB543_R2* – 77 – applicant is engaged in the business of furnishing electric light, heat or power within two or more counties, including the county in which the application provided in NRS 709.250 is pending, the board shall thereupon extend the term of the franchise under which the applicant is operating for not exceeding 50 years, including the unexpired portion of the term of such former franchise.

2.extending the term of the former franchise is granted, file with the county recorder of such county an agreement, properly executed by the grantee, to pay annually, on the 1st Monday of July of each year, to the [county treasurer of the county,] State Treasurer for deposit in the State Education Fund, for the benefit of the [county school district fund,] public schools in this State, 2 percent of the net profits made by such grantee in the operation of its electric light, heat and power lines within the county.

The applicant shall, within 30 days after such franchise extending the term of the former franchise is granted, file with the county recorder of such county an agreement, properly executed by the grantee, to pay annually, on the 1st Monday of July of each year, to the [county treasurer of the county,] State Treasurer for deposit in the State Education Fund, for the benefit of the [county school district fund,] public schools in this State, 2 percent of the net profits made by such grantee in the operation of its electric light, heat and power lines within the county.

Any remaining balance of the appropriation made by subsection 1 must not be committed for expenditure after June 30, 2021, by the Interim Finance Committee or any entity to which 30, money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 17, 2021, by either the Interim Finance Committee or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 17, 2021.

Using such assumptions and data as the Commission determines to be appropriate, the Commission shall - 80th Session (2019) – 81 – project the distribution of funding for the public schools of this State for the 2019-2021 biennium as if the provisions of this act were in effect for the 2019-2021 biennium and compare the projection to the projected distribution of funding under existing law for the 2019- 2021 biennium.

- *SB543_R2* – 78 – 2.

Using such assumptions and data as the Commission determines to be appropriate, each school district shall project its budget for the 2019-2021 biennium as if the provisions of this act were in effect for the 2019-2021 biennium, compare the projection to its projected budget under existing law for the 2019-2021 biennium and submit both budgets to the Commission on or before May 15, 2020.

Notwithstanding the provisions of subsection 1 of section 3 of this act, if the ending fund balance of a county school district fund exceeds 16.6 percent of the total budgeted expenditures for the fund for the fiscal year which ends on June 30, 2020, the county school district may maintain an ending fund balance for its county school district fund in the succeeding fiscal year which does not exceed the ending fund balance for the fiscal year which ends on June 30, 2020, and any amount by which the ending fund balance exceeds that amount must be transferred to the Education Stabilization Account created by section 3 of this act.

Notwithstanding the provisions of subsection 3 of section 8 of this act, for the purpose of carrying out an effective transition from the Nevada Plan to the Pupil-Centered Funding Plan during the 2021-2023 biennium, each school district shall distribute - 80th Session (2019) – 82 – the weighted funding received by the school district pursuant to paragraph (e) of subsection 2 of section 4 of this act in a manner that, to the greatest extent practicable, ensures a reasonably equal educational opportunity for all relevant pupils.

- *SB543_R2* – 79 – Sec.

79Sec. of this act become effective on July 1, 2019.

74,81. 75, 76 and 2.

1.

This section and sections 10, 11, 74, 75, 76 and of this act become effective on July 1, 2019.

2.

LEADLINES~~~~~ OF19 REPEALED- SECTIONS80th 387.122Session Establishment(2019) of basic support guarantees;

use, review and revision of equity allocation model to calculate basic support guarantee;

Department to make updated information regarding equity allocation model available on Internet website.

387.1245 Emergency financial assistance:

Conditions;

procedures.

387.1247 Creation of Account;

acceptance of gifts and grants;

use of money in Account.

387.1251 “Teacher” defined.

387.1253 Creation of Account;

use of money in Account;

acceptance of gifts, grants, bequests and donations.

387.1255 Distribution of money in Account;

board of trustees and governing body to establish special revenue fund;

use of money in special revenue fund.

387.1257 Board of trustees and governing bodies to determine manner in which to distribute money to teachers;

reimbursement for out-of-pocket expenses;

submission, maintenance and inspection of receipts for purchases.

387.129 Creation of Account;

use of money in Account;

establishment of special revenue fund;

use of money in special revenue fund.

387.133 Use of money received by public schools;

public school required to consult with certain persons before using money.

387.137 Assessments and examinations used to determine proficiency of pupils for purposes of distributing money;

- *SB543_R2* – 80 – adoption of regulations establishing method for projecting proficiency.

387.139 Department to prescribe school achievement and performance targets to evaluate and track performance of pupils receiving certain services;

reporting requirements;

independent evaluation of effectiveness of services.

387.163 Local funds available for public schools;

reserve of net proceeds of minerals.

School Support Account for operation of school districts and charter schools;

authorized uses of money from Account;

annual accounting of expenditures required.

387.197 Levy of tax for enhancing safety and security of public schools;

report on use of proceeds.

387.2065 Request for waiver by school district, charter school or university school for profoundly gifted pupils from minimum expenditure requirements during economic hardship.

387.2067 Written accounting by school district, charter receives waiver from minimum expenditure requirementsils that during economic hardship;

adjustment of waiver;

limitation on use of money to which waiver applies.

387.207 Required annual expenditures for library books, computer software, equipment relating to instruction, and maintenance and repair;

exception for certain school districts.

H - *SB543_R2*