SB 439 — Revises provisions relating to education. (BDR 34-1099)

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Any money remaining in the Education Gift Fund at the- end81st Session (2021) – 4 – year.nd of the fiscal year must be carried forward to the next fiscal year.2.

2.

(c) Any instructions provided by the donor concerning the use of the gift;

andandstructions provided by the donor concerning the use of (d) Information concerning any connection between the donor and the State Board or the administration of the system of public education in this State, including, without limitation:

of public (1) Any contract between the donor and the State Board;

and (6) Any service by the donor on a committee to form a chartercha5. school created pursuant to NRS 388A.240.

- *SB439_R1* – 5 – 5.

7.- 81st Session (2021) – 5 – requires the donor to provide the information required for inclusion in the report prepared pursuant to subsection 4.

The State Board may submit a form to each donor that requires the donor to provide the information required for inclusion in the report prepared pursuant to subsection 4.

(a) In odd-numbered years, to the Director of the Legislative Counsel Bureau for transmittal to the next regular session of the Legislature;

andandor transmittal to the next regular session of the (b) In even-numbered years, to the Legislative Committee on Education.

(b) The proceeds of the tax imposed pursuant to NRS 244.33561 and any applicable penalty or interest, less any amount retained by the county treasurer for the actual cost of collecting and administering the tax;

- *SB439_R1* – 6 – (c) The proceeds of the tax imposed pursuant to subsection 1 of NRS 387.195;

- 81st Session (2021) – 6 – [(e)] (f) The money identified in paragraph (d) of subsection 6 of NRS 278C.250;

[(g)]of (i)NRS 360.850;e money identified in paragraph (a) of subsection 2 [(h)] (j) The money identified in paragraph (a) of subsection 2 of NRS 360.850;360.855;

[(h)] (j) The money identified in paragraph (a) of subsection 2 of NRS 360.855;

[(o)] (r) The money required to be distributed to the State EducationEdu[(p)] Fund(s) The portion of the proceeds of the fee imposed pursuant to NRS 488.075 identified in subsection 32 of NRS 482.181;488.075;

[(p)] (s) The portion of the proceeds of the fee imposed pursuant to NRS 488.075 identified in subsection 2 of NRS 488.075;

- *SB439_R1* – 7 – 3.

In addition to money from any other source provided by law, support for the State Education Fund must be provided by direct legislative appropriation from the State General Fund in an amount determined by the Legislature to be sufficient to fund the operation of- the81st publicSession schools(2021) in– this7 State– for kindergarten through grade 12 for the next ensuing biennium for the population reasonablyreasonablyh grade 12 estimated for that biennium.

The interest and income earned on the moneymust inbe anycredited suchto account,the afteraccount.]deducting deducting any applicable charges, must be credited to the account.] Sec.

Except as otherwise provided in subsections 3 and 4, each year after the close of the previous fiscal year and before the issuance of the State Controller’s annual report, each county school district shall transfer from the county school district fund to the Education Stabilization Account any amount by which the actual[actual] budgeted ending fund balance of the county school district fund exceeds 16.6 percent of the total actual[actual] budgeted expenditures for the fund.

Money transferred pursuant to subsection 1 to the Education Stabilization Account is a continuing appropriation solely for the purposethe ofpurposes authorizingset theforth expenditurein ofthis section.of the transferred money for the3. purposes set forth in this section.

3.

Any money transferred to the Education Stabilization - *SB439_R1* – 8 – Account which exceeds this amount must instead be transferred to the State Education Fund.

4.- 81st Session (2021) – 8 – (a) Upon submission of a request from the Department, the actual enrollment growth for a fiscal year exceeds the projected enrollment growth by an amount that the Interim Finance Committee determines would make a transfer of money to the State Education Fund necessary to fund the excess enrollment;

If the Interim Finance Committee finds that [the] :

(a) Upon submission of a request from the Department, the actual enrollment growth for a fiscal year exceeds the projected enrollment growth by an amount that the Interim Finance Committee determines would make a transfer of money to the State Education Fund necessary to fund the excess enrollment;

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 NRS 387.1212,] that has not been committed for expenditure on or before June 30 of [each] an odd-numbered fiscal year must be transferredtransferredre to the Education Stabilization Account to the extent that such a transfer would not cause the balance in the Education Stabilization Account to exceed the limit established in subsection 3.

After a direct legislative appropriation is made to the State Education Fund from the State General Fund pursuant to NRS 387.1212, the Legislature shall determine the statewide base per pupil funding amount for each fiscal year of the biennium, which is the amount of money expressed on a per pupil basis for the projected enrollment of the public schools in this State, determined to be sufficient by the Legislature to fund the costs of all public schools in this State to operate and provide general education to all pupils for any purpose for which specific funding is not appropriated pursuant to paragraph [(a), (b)] (a) or [(e)] (d) of subsectionthat 2the [.]statewide orbase 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 NRS 387.122.387.1212,] decreases from the preceding fiscal year.

ItIf is the intentamount of themoney Legislaturecontained thatin the statewideState baseEducation perFund, pupilexcluding fundingthe amountEducation forStabilization Account , [or any account created pursuant - 81st Session (2021) – 9 – to subsection 5 of NRS 387.1212,] decreases from the preceding fiscal year, toit is the extentintent practicable,of the Legislature that a proportional reduction be notmade lessin thanboth the statewide base per pupil funding amount forand the immediatelyweighted precedingfunding fiscalappropriated year,pursuant adjustedto bypar2.rapAfter inflation,a unlessdirect legislative appropriation is made to the amountState ofEducation moneyFund containedfrom the State General Fund pursuant to NRS 387.1212, the money in the State Education Fund, excluding any amount of money in the Education Stabilization Account , [or in any account createdestablished pursuant to subsection 5 of NRS 387.1212,] decreasesmust frombe theappropriated precedingas established by law for each fiscal year.year of the biennium for the following purposes:

If the amount of money contained in the State Education Fund, excluding the Education Stabilization Account , [or any account created pursuant - *SB439_R1* – 9 – to subsection 5 of NRS 387.1212,] decreases from the preceding fiscal year, 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)] (d) of subsection 2.

2.

After a direct legislative appropriation is made to the State Education Fund from the State General Fund pursuant to NRS 387.1212, 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 NRS 387.1212,] must be appropriated as established by law for each fiscal year of the biennium for the following purposes:

[(c)] (b) To each school district, an amount of money determined to be sufficient by the Legislature, when combined with any other resources available for this purpose, to provide adjusted baseschool perdistrict.unding pupil funding for each pupil estimated to be enrolled in the [(d)] (c) To each charter school district.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:

[(d)] (c) To each 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:

[(e)] (d) To each school district, charter school or university school for profoundly gifted pupils, an amount of money determined to- be81st sufficientSession by(2021) the– Legislature,10 when– combined with any other resources available for this purpose, to provide additional weighted - *SB439_R1* – 10 – funding for each pupil estimated to be enrolled in the school district, charter school or university school for profoundly gifted pupils who is:

The adjusted base per pupil funding appropriated pursuant to paragraph [(c)] (b) of subsection 2 for each school district must be determined by applying the cost adjustment factor established pursuant to NRS 387.1215 which applies to the school district [, the adjustment for necessarily small schools established pursuant to NRS 387.1216 which applies to the school district] and the [small] district equity adjustment established pursuant to NRS 387.1218 which applies to the school district to the statewide base per pupil fundingfun4. amount.

4.

A pupil who belongs to more than one category of pupils or for whom a school district, charter school or university school for profoundly gifted pupils is eligible to receive the statewide multiplier pursuant to NRS 387.122 must receive only the weighted funding for the single category to which the pupil belongs which has the largest multiplier [.] or the statewide multiplier, whichever is larger.

(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 NRS 387.1212,] decreases from the preceding fiscal year, in which event it is the intent- of81st theSession Legislature(2021) that– a11 proportional– reduction be made in both the statewide base per pupil funding amount and the weightedweightedn funding appropriated pursuant to paragraph [(e)] (d) of subsection 2;

or - *SB439_R1* – 11 – (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 NRS 387.1212,] increases from the preceding fiscal year but in an amount which, after funding the appropriations required by paragraphs (a) [to (d), inclusive,] , (b) and (c) of subsection 2, is insufficient to fund the multiplier for each category of pupils, in which event it is the intent of the 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;

(b) The amount of such money for the county from which the money was collected which exceeds the total amount of moneymoneyhe 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 the county school district to offer its pupils a reasonably equal educational opportunity.

7.- 81st Session (2021) – 12 – [(e)] (d) of subsection 2:

The weighted funding appropriated pursuant to paragraph [(e)](a) (d)May not be used to settle or arbitrate disputes between a recognized organization representing employees of subsectiona 2:school district or the governing body of a charter school and the school district or governing body or to settle any negotiations;

(a)and (b) May not be used to settleadjust orthe arbitratedistrict-wide disputesschedules betweenof asalaries recognizedand organizationbenefits representing employees of a school district or the governingemployees body of a charter school anddistrict. the school district or governing body or to settle any negotiations;

and - *SB439_R1* – 12 – (b) May not be used to adjust the district-wide schedules of salaries and benefits of the employees of a school district.

The Department shall present the review and any revisions at a meeting of the Legislative Committee on Education for consideration and recommendations by the Committee.

The formula for calculating the basic support guarantee may be expressed as an estimated weighted average per pupil, based on the total expenditures for public education in the immediately preceding even-numbered fiscal year, plus any legislative appropriations for the immediately succeeding biennium, minus those local funds notnotor guaranteed by the State pursuant to NRS 387.163.

and - 81st Session (2021) – 13 – (d) Any other factor determined by the Superintendent of Public Instruction after consultation with the school districts and the State Public Charter School Authority.

The basic] In addition to the support provided from the State Education Fund pursuant to NRS 387.1214, the support [guarantee per pupil] provided for the public schools of this State must include a statewide multiplier for pupils with disabilities.

Except as otherwise provided in this section, the funding provided to each school district and charter school through the statewide - *SB439_R1* – 13 – multiplier for pupils with disabilities is limited to the actual number of pupils with disabilities enrolled in the school district or charter school, not to exceed 13 percent of total pupil enrollment for the school district or charter school.

The Department shall account separately for any money apportioned pursuant to this subsection.

separately for any money apportioned [5.

(b)- Director81st ofSession the(2021) Legislative– Counsel14 Bureau– for transmittal to the next regular session of the Legislature.Legislature.ureau for transmittal to 6.

6.

If October 1, January 1, April 1 or July 1 falls on - *SB439_R1* – 14 – a Saturday, Sunday or legal holiday, the report may be submitted before 5 p.m.

(a) Multiplying the adjusted base per pupil funding established for thattha(1) schoolThe districtcount forof thatpupils enrolled in kindergarten and grades 1 to 12, inclusive, in a public school yearin bythe school district based on the sumaverage of:daily enrollment of those pupils during the quarter.

(1) The count of pupils enrolled in kindergarten and grades 1 to 12, inclusive, in a public school in the school district 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 the school district,the quarter.sed 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 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.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.

(4)- The81st countSession of(2021) pupils– not15 included– underage subparagraphof (1),5 (2)years orand (3), who are receiving special education pursuant to the provisions of NRS 388.417388.435, to 388.469, inclusive, and 388.5251 to 388.5267, inclusive, based on the average daily enrollment of those pupils during the quarterquarter. 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.

(5) Six-tenths the count of pupils who have not attained the age of 5 years and who are receiving special education pursuant to NRS 388.435, 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 or subsection 1 of NRS 392.074, based on the average daily enrollment of pupils during the quarter and expressed as a percentage of the total time services are provided - *SB439_R1* – 15 – 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).

(8) The count of pupils enrolled in a challenge school based on the average daily enrollment of those pupils calculated in thethed manner set forth in an agreement entered into pursuant to NRS 388D.330.

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 monthly apportionments from the State Education Fund to that school district or charter school pursuant to NRS 387.124.

If 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 - 81st Session (2021) – 16 – for purposes of apportioning money from the State Education Fund to that school district or charter school pursuant to NRS 387.124.

The Department shall prescribe a process for reconciling the quarterly reports submitted pursuant to subsection 1 to account for pupilsschool whoyear.eave leave the school district or a public school during the school6. year.

6.

Pupils who are enrolled in courses which are approved by the Department as meeting the requirements for an adult to earn a - *SB439_R1* – 16 – high school diploma must not be counted for the purpose of computing the yearly apportionment pursuant to this section.

(a) The Department verifies is a patient or resident of the hospitalhos(b) orAttends facility;the private school for more than 7 school days.

and (b) Attends the private school for more than 7 school days.

- 81st Session (2021) – 17 – (c) Attends the accredited educational program for more than 7 school days;

and (e) Has been admitted to the medical facility under the order of a physician to receive medically necessary treatment for a medical or mental health condition with which the child has been diagnosed.

or 3.

Upon receiving a request for reimbursement pursuant to subsection 1 or 2, the Department shall determine the amount of reimbursement to which the hospital or facility is entitled as a percentage of the adjusted base per pupil funding for the school district which the child would otherwise attend or the statewide base - *SB439_R1* – 17 – per pupil funding amount for the charter school which the child would otherwise attend, as applicable.

§§ 1400 et seq., NRS 388.417 to 388.5243, inclusive, and any regulations adopted pursuant thereto, the hospital or facility is also entitled to a corresponding percentage of [weighted funding] the statewide multiplier for the pupil established pursuant to NRS [387.1214,] 387.122, which is withheld from the school district or charter school where the child was enrolled before being placed in the hospital or facility.

- 81st Session (2021) – 18 – 7.

If a hospital or other facility requests reimbursement from the Department for the cost of providing educational services to a pupil with a disability pursuant to subsection 1 or 2, the schoolschoola district or charter school in which the child is enrolled shall be deemed to be the local educational agency for the child for the purposes of the Individuals with Disabilities Education Act, 20 U.S.C.

and - *SB439_R1* – 18 – (c) Require the auditing of a hospital or other facility that requests reimbursement pursuant to this section to ensure compliance with any applicable provisions of federal or state law.

(b)NRS “Private394.103.ate school” has the meaning ascribed to it in NRSSec. 394.103.

Sec.

[or an account created pursuant to subsection 5 of NRS 387.1212.] Except as otherwise provided in NRS 387.1244, the apportionment to a school district, computed on a yearly basis, equals the amounts established by law for each school year pursuant to paragraphs [(b), (c)] (a), (b) and [(e)] (d) of subsection- 281st ofSession NRS(2021) 387.1214– for19 all– pupils who attend a public school operated by the school district located in the county.county.ic 2.

2.

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 agreementagr3. entered into pursuant to NRS 388.858.

3.The [Superintendent of Public Instruction] Director of the State Department of Agriculture shall apportion, on or before August 1 of each year, the money designated as the “Nutrition State Match” pursuant to NRS 387.105 to those school districts that participate in the National School Lunch Program, 42 U.S.C.

The§§ [Superintendentet ofseq. Public Instruction] Director of the State Department of Agriculture shall apportion, on or before August 1 of each year, the money designated as the “Nutrition State - *SB439_R1* – 19 – Match” pursuant to NRS 387.105 to those school districts that participate in the National School Lunch Program, 42 U.S.C.

§§ 1751 et seq.

The apportionment to a charter school, computed on a yearly basis, is equal to the amounts established by law for each school year pursuant to paragraphs (c) and (d) [and (e)] of subsection 2 of NRS 387.1214 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 enrolled part-time in a program of distance education provided by a school district or another charter school.

Upon - 81st Session (2021) – 20 – receipt of such a request, the Superintendent of Public Instruction may make the apportionment 30 days before the apportionment is required to be made.

Sec.387.1242 Except as otherwise provided in NRS 387.124,llows:

11.387.1241, 387.1244 and 387.528:

NRS 387.1242 is hereby amended to read as follows:

387.1242 Except as otherwise provided in NRS 387.124, 387.1241, 387.1244 and 387.528:

- *SB439_R1* – 20 – Sec.

The Superintendent of Public Instruction may deduct from an apportionment otherwise payable to a school district, charter school or university school for profoundly gifted pupils pursuant to subsection 1 or 2 of NRS 387.124 if the school district, chartercha(a) schoolFails orto universityrepay school:an amount due pursuant to subsection 3 of NRS 387.1243.

(a) Fails to repay an amount due pursuant to subsection 3 of NRS 387.1243.

- More81st thanSession one(2021) deduction– from21 an– apportionment otherwise payable to a school district, charter school or university school for profoundly gifted pupils may be made pursuant to this subsection if grounds exist for each such deduction.

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 anpursuant opportunity to complythis withsubsection must be accounted for separately in the statute.State Education Fund and must be carried forward to the next fiscal year.

Any amount withheld pursuant to this subsection must be accounted for separately in the State Education Fund and must be carried forward to the next fiscal year.

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 - *SB439_R1* – 21 – 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.

The Secretary of the State Board shall place the subject of the appeal on the agenda of the next meetingmeeSec. for consideration by the State Board.

Sec.

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)] (b) of subsection 2 of NRS 387.1214 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, be distributed- and81st usedSession (2021) – 22 – received by a school district to support a necessarily small school, as describeddetermined inpursuant thisto subsection.NRS 387.1216, must be distributed to such schools.] The adjusted base per pupil funding provided to each school district must:

[Any money received by a school district to support a necessarily small school, as determined pursuant to NRS 387.1216, must be distributed to such schools.] The adjusted base per pupil funding provided to each school district must:

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 of effort 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.

- *SB439_R1* – 22 – 4.

Each public school shall account separately for the adjusted base per pupil funding received by the public school pursuant to paragraph [(c)] (b) of subsection 2 of NRS 387.1214 , [and] for each category of weighted funding received by the public school pursuant to paragraph [(e)] (d) of subsection 2 of NRS 387.1214 [.] and for money received from the statewide multiplier pursuant to NRS 387.122.restrictions on the use of weighted funding by a public school, the public school must use the weighted funding received for each relevant pupil:

Unless the provisions of subsection 7 or 8 impose greater restrictions on the use of weighted funding by a public school, the public school must use the weighted funding received for each relevant pupil:

- 81st Session (2021) – 23 – 5.

(a) The amount of money provided to the public school for spe(b) The cost of:and (1) Instruction provided by licensed special education;education teachers and supporting staff;

and (b) The cost of:

(1) Instruction provided by licensed special education teachers and supporting staff;

8.more pupils who are English learners must use that weightedone or 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 services for each such English learner which are appropriate for each category to which the English learner 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 - *SB439_R1* – 23 – 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 services for each such English learner which are appropriate for each category to which the English learner belongs.

- 81st Session (2021) – 24 – (a) “Victory services” means any one or more of the following services:

(2) A summer academy or other instruction for pupils providedin freesession.ee of charge at times during the year when school is not (3) Additional instruction or other learning opportunities provided free of charge at times of day when school is not in session.

(3) Additional instruction or other learning opportunities provided free of charge at times of day when school is not in session.

(1)(2) A prekindergartenreading programskills center.m provided free of charge.

(2) A reading skills center.

- *SB439_R1* – 24 – (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 provided free of charge, including, without limitation, the provision of- transportation81st Session (2021) – 25 – academy.portation to attend the summer academy or intersession academy.(7) An extended school day.

(7) An extended school day.

(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 ofofate that is 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 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 Fund for the immediatelyimmediatelyState - *SB439_R1* – 25 – 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- Fund81st forSession the(2021) immediately– preceding26 biennium– decreased by an amount not greater than the rate of decrease for the revenuerevenuey collected by the State as projected by the Economic Forum.

(a) The statewide base per pupil funding amount, which must be equal to the statewide base per pupil funding amount 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 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 NRS 387.1212,] 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 and the multiplier for each category of pupils pursuant to paragraphpar(b) (b);The multiplier for each category of pupils, which must not be less than the multiplier for the immediately preceding biennium unless:

and (b) The multiplier for each category of pupils, which must not be less than the multiplier for the immediately preceding biennium unless:

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 NRS 387.1212,] 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 mustmustltiplier for recommend the remaining money in the State Education Fund, excluding the Education Stabilization Account , [or any account - *SB439_R1* – 26 – created pursuant to subsection 5 of NRS 387.1212,] 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 - 81st Session (2021) – 27 – recommendations of the Commission, as revised by the Legislative Committee on Education, if applicable, for an optimal level of funding for education and may reserve an additional amount of 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.

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 thether United States Department of Labor for the immediately preceding calendar year or, if that index ceases to be published by the United States Department of Labor, the published index that most closely resembles that index, as determined by the Governor.

- *SB439_R1* – 27 – (b) Monitor the implementation of the Pupil-Centered Funding Plan and make any recommendations to the Legislative 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 - 81st Session (2021) – 28 – 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 NRS 387.1214 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, by recommending the creation or elimination of one or more categories of pupils to receive additional weighted funding.

(e) Review and recommend to the Department revisions of the cost adjustment factors for each county established pursuant to NRS 387.1215 [, the method for determining the adjustment for each necessarily small school established pursuant to NRS 387.1216] and theestablished methodpursuant forto calculatingNRS the387.1218.] [small] district equity adjustment established2. pursuant to NRS 387.1218.

2.

- *SB439_R1* – 28 – Sec.

[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- high81st schoolSession in(2021) this– State29 could– employ and provide using the amount of money for public education contained in the proposedproposedhe 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.

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 submit the report to the Commission for review.

3.] On or before October 1 of each year, each school district shall create a report that includes a description of the personnel employed and services provided by the school district during the immediately preceding school year and any changes that the school district anticipates making to the personnel and services during the currentreport on the Internet website maintained by the school year.district.

The school district shall post a copy of the report on the Internet website maintained by the school district.

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 - *SB439_R1* – 29 – anticipates making to the personnel and services during the current school year.

The public school shall [provide a written copy of the report to the parent or legal guardian of each pupil who attends the public school and, if the public school maintains an Internet website,]- post81st aSession copy(2021) of– the30 report– on the Internet website [.] maintained by the public school or, if the public school does not maintain an Internet website, on the Internet website maintained by the school district or the governing body or sponsor of the public school, as applicable.

The Department shall prescribe by regulation the format and contents of the information to be provided to create the [reports required pursuant to subsections 1 and 2 by the Department and for the] report created by each school district pursuant to subsection [3] 1 and each public school pursuant to subsection [4.] 2.

(d) The number of persons employed by the public school to provide instruction, support to pupils, administrative support and other personnel including, without limitation, the number of employeespersonnel inas anyprescribed subgroupby the Department;classification of each(e) typeThe orprofessional classificationdevelopment ofprovided personnel[to aseach prescribedteacher at] by the Department;public school;

(e) The professional development provided [to each teacher at] by the public school;

and (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;

- *SB439_R1* – 30 – (i) The total amount of money received by the public school as adjusted base per pupil funding, divided by the number of pupils - 81st Session (2021) – 31 – enrolled in the public school and expressed as a per pupil amount;

and (j) The amount of money received by the public school as weighted funding for each category of pupils supported by weighted funding, divided by the number of pupils enrolled in the public school who are identified in the appropriate category and expressed as a per pupil amount for each category.

Except as otherwise provided in NRS 387.528, unless the Superintendent of Public Instruction authorizes a withholding pursuant to NRS 387.1244, if the board of trustees of a school district establishes and administers a separate account pursuant to the provisions of NRS 354.603, all school money due that school district must be paid over by the State Treasurer to the school district on or before the first day of each month or as soon thereafter as the school district may apply for it, upon the warrant of the State Controller drawn in conformity with the apportionment of the Superintendent of Public Instruction or Director of the State Department of Agriculture as provided in NRS 387.124.387.124.he State 3.

3.

If the Superintendent of Public Instruction has approved, pursuant to subsection 2 of NRS 387.1241, a request for - *SB439_R1*81st –Session 31(2021) – payment32 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 such date.

If the Superintendent of Public Instruction has approved, pursuant to NRS 387.1242, a request for payment of an apportionment 30 days before the apportionment is otherwise required to be made, the money due to the university school must be paid by the State Treasurer to the governing body of the university school on such date.date.easurer to the Sec.

Sec.

The amount must be determined by increasing the amount that was established for the 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 FiscalFis2. Year 2004-2005.

2.

The sum of all of the minimum amounts determined pursuant to this subsection must be equal to the combined- minimum81st amountSession determined(2021) pursuant– 33 – The formula must be used only to subsectiondevelop expenditurection 1.

The formula must be used only to develop expenditure - *SB439_R1* – 32 – recommendations and must not be used to alter the yearly apportionment from the State Education Fund to school districts, charter schools or university schools for profoundly gifted pupils.

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, thetheas recommended minimum amount of money set forth in the notice 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 recommended minimum amount of money set forth in the notice or the revised notice, as applicable, provided pursuant to subsection 3 of NRS 387.206, the Department shall publish a report on an Internet website maintained by the Department which identifies the difference between the actual combined expenditure for textbooks, instructional supplies, instructional software and instructional hardware and the minimum recommended combined expenditure set forth in the notice provided pursuant to subsection 3 of NRS 387.206.

If the actual enrollment of pupils in a school district, charter school or university school for profoundly gifted pupils is less than the enrollment included in the projections used in the biennial budget of the school district submitted pursuant to NRS 387.303, the budget of the charter school submitted pursuant to NRS 388A.345 or- the81st reportSession of(2021) the– university34 school– for profoundly gifted pupils submitted pursuant to NRS 388C.250, as applicable, thethegifted pupils recommended expenditure for textbooks, instructional supplies, - *SB439_R1* – 33 – instructional software and instructional hardware pursuant to NRS 387.206 must be reduced proportionately.

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 precedingprecedingng any school year.

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 concerning the negotiations that includes the schedule of salaries agreedagr(e) The number of employees who received an increase in salary pursuant to NRS 391.161, 391.162 or required391.163 byfor the arbitrator.current and preceding fiscal years.

(e) The number of employees who received an increase in salary pursuant to NRS 391.161, 391.162 or 391.163 for the current and preceding fiscal years.

- 81st Session (2021) – 35 – (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.

- *SB439_R1* – 34 – (g) The rates for fringe benefits, excluding health insurance, paid by the school district for its licensed employees in thethence, preceding and current fiscal years.

(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;

(a)- Be81st presentedSession by(2021) the– Superintendent36 of– Public Instruction to such standing committees of the Legislature as requested by the to standing committees for the purposes of developing educational programs and providing appropriations for those programs;

- *SB439_R1* – 35 – Sec.

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 [weighted funding prescribed by] statewide multiplier established pursuant to NRS [387.1214.] 387.122.

The board of trustees of a school district shall establish uniform criteria governing eligibility for instruction under the special education programs provided for by NRS 388.417 to 388.469,pupil inclusive.in a program for pupils with disabilities solely because the pupil is a disciplinary problem in school.

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

Any money from- gifts81st andSession grants(2021) may– be37 expended– in accordance with the terms and conditions of the gift or grant, or in accordance with thisthisrms section.

The money in the Account may only be used for public schools and public education, as authorized by the Legislature [.] , including, without limitation, the distribution of funding - *SB439_R1* – 36 – appropriated by the Legislature for a statewide multiplier for pupils with disabilities pursuant to NRS 387.122.

The State Board shall adopt regulations for the application, approval and disbursement of money commencing with the 2016- 2017 school year to reimburse school districts and charter schools for extraordinary program expenses and related services which:

(b) Are associated with the implementation of the individualized education program of a pupil with significant disabilities, as defined by the State Board, to provide an appropriate education in the least restrictive environment;

Except as otherwise provided in subsection 2, the yearly sponsorship fee for the sponsor of a charter school must be in an amount of money not to exceed 2 percent of the total amount of money apportioned to the charter school during the school year pursuant to subsections 1 and 2 of NRS 387.124387.124ring and NRS 387.1241.

3.- 81st Session (2021) – 38 – request if the sponsor of the charter school determines that the charter school satisfies the requirements of this subsection.

The sponsor of the charter school shall approve such a request if the sponsor of the charter school determines that the charter school satisfies the requirements of this subsection.

Upon appeal, the sponsor of the charter school and the governing body of the charter school are entitled to present - *SB439_R1* – 37 – evidence.

(a) The charter school satisfies the requirements of subsection 1 of NRS(b) 388A.405;There has been a decrease in the duties of the sponsor of the charter school that justifies a decrease in the sponsorship fee.

and (b) There has been a decrease in the duties of the sponsor of the charter school that justifies a decrease in the sponsorship fee.

(3)institution;udging Judging the quality of services offered by a financial institution;(4) Developing communication strategies to discuss financial issues;

(4) Developing communication strategies to discuss financial issues;

- 81st Session (2021) – 39 – (2) Developing a system for keeping and using financial records;

(c) The skills necessary to understand the use of credit and the incurrenceincurre(1) Identifying the costs and benefits of debt,various including,types withoutof limitation:credit;

(1) Identifying the costs and benefits of various types of credit;

- *SB439_R1* – 38 – (5) Understanding different types of loans, including, without limitation, payday loans, automobile loans, student loans and mortgages;

(1) Understanding how saving and investing contribute to financialfinanci(2) well-being;Understanding the methods of investing and alternatives to investing;

(2) Understanding the methods of investing and alternatives to investing;

(g)- The81st skillsSession necessary(2021) to– understand40 the– basic principles of insurance, including, without limitation:

the basic principles of (1) Understanding the function of various insurance policies;

(4) Information concerning opportunities for financial aid, including the Free Application for Federal Student Aid and the programs of the Western Interstate Commission for Higher - *SB439_R1* – 39 – Education, and the manner in which to qualify for such opportunities;

(5) Information concerning scholarship opportunities, including, without limitation, the Governor Guinn Millennium Scholarship Program and Silver State Opportunity Grant Program;

and (b) Included within a course of study for which the Council has established the relevant standards of content and performance, including, without limitation, a course of study in economics, mathematicsmat3. or social studies.

3.

and - 81st Session (2021) – 41 – [(c)] (b) Partnerships between a school district or charter school and relevant persons, businesses or entities in which those persons, businesses or entities provide the resources necessary to provide instruction in financial literacy.

Sec.391.273 1.RS 39Except as otherwise provided in this section and except for persons who are supervised pursuant to NRS 391.096, the unlicensed personnel of a school district must be directly supervised by licensed personnel in all duties which are instructional in nature.

26.

NRS 391.273 is hereby amended to read as follows:

391.273 1.

Except as otherwise provided in this section and except for persons who are supervised pursuant to NRS 391.096, the unlicensed personnel of a school district must be directly supervised by licensed personnel in all duties which are instructional in nature.

- *SB439_R1* – 40 – 3.

(a) The duties are within the employee’s special expertise or training;tra(b) The duties relate to the humanities or an elective course of study, or are supplemental to the basic curriculum of a school;

(b) The duties relate to the humanities or an elective course of study, or are supplemental to the basic curriculum of a school;

(a)- The81st dutiesSession of(2021) the– unlicensed42 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;

(b) The specific instructional duties the exempt employee may perform;per(c) Any terms or conditions of the exemption deemed appropriate by the Superintendent of Public Instruction;

- *SB439_R1* – 41 – (c) Any terms or conditions of the exemption deemed appropriate by the Superintendent of Public Instruction;

As used in this subsection, “emergency” means an unforeseen circumstance which requires immediate action and includes the fact that a licensed teacher or substitute teacher is not immediately available.

a licensed teacher or substitute teacher is not 11.

- 81st Session (2021) – 43 – (b) The number of pupils in the classroom taught by the teacher’s aide;

and (c) The number of dollars of adjusted base per pupil funding established for the school district pursuant to NRS 387.1214 per day.day12.

12.

- *SB439_R1* – 42 – Sec.

[The board of trustees or governing body, as applicable, may reimburse the person using money received from a grant provided to the board of trustees or governinggovSec. body pursuant to NRS 391.369 or 391A.510.] Sec.

and (4)- Culturally81st relevantSession pedagogy,(2021) taking– into44 account– cultural diversity and demographic differences throughout this State.State.cultural (b) Through the Nevada Early Literacy Intervention Program established for the regional training program, training for teachers who teach kindergarten and grades 1, 2 or 3 on methods to teach fundamental reading skills, including, without limitation:

(b) Through the Nevada Early Literacy Intervention Program established for the regional training program, training for teachers who teach kindergarten and grades 1, 2 or 3 on methods to teach fundamental reading skills, including, without limitation:

(d) Training for teachers, administrators and other licensed educational personnel relating to correcting deficiencies andanded addressing recommendations for improvement in performance that - *SB439_R1* – 43 – are identified in the evaluations conducted pursuant to NRS 391.685, 391.690, 391.705 or 391.710.

Such training must include instruction in effective methods to teach in a content area provided by teachers who arear(3) consideredIn mastersaddition to the training provided pursuant to paragraph (b), training for teachers in thatthe contentmethods area.to teach basic skills to pupils, such as providing instruction in reading with the use of phonics and providing instruction in basic skills of mathematics computation.

(3) In addition to the training provided pursuant to paragraph (b), training for teachers in the methods to teach basic skills to pupils, such as providing instruction in reading with the use of phonics and providing instruction in basic skills of mathematics computation.

(1)- Teachers81st onSession how(2021) to– engage45 parents– and families, including, without limitation, disengaged families, in the education of their children and to build the capacity of parents and families to support the learning and academic achievement of their children.

(c) Incorporate(1) trainingPupils thatwith addressesdisabilities thewho educationalparticipate needsin of:programs off:

(1) Pupils with disabilities who participate in programs of special education;

The governing body of each regional training program shall prepare and maintain a list that identifies programs for the - *SB439_R1* – 44 – professional development of teachers and administrators that successfully incorporate:

4.that demonstrate the use of educational technology for teaching and learning.

A regional training program may include model classrooms that demonstrate the use of educational technology for teaching and learning.

Any training provided pursuant to this subsection must - 81st Session (2021) – 46 – include the activities set forth in 20 U.S.C.

To the extent money is available from legislative appropriation or otherwise, a regional training program may provide trainingtra7. to paraprofessionals.

7.

A student in a course of study offered pursuant to subsection 1 may apply for a Teach Nevada Scholarship from a university, college or other provider of an alternative licensure program that receives a grant from the Teach Nevada Scholarship Program Account created pursuant to NRS 391A.575 to offset the costs of completing a course of study offered pursuant to subsection 1.

The System may award a student money received from a grant provided to a university, college or other provider of an alternative licensure program pursuant to NRS 391A.510 to offset - *SB439_R1* – 45 – the costs of completing a course of study offered pursuant to subsectionsubSec. 1.] Sec.

Except as otherwise provided in subsections 4 to 8, inclusive, all abandoned property other than money delivered to the Administrator under this chapter must, within 2 years after the delivery, be sold by the Administrator to the highest bidder at public sale in whatever manner affords, in his or her judgment, the most favorable- market81st Session (2021) – 47 – the highest bid and reoffer the property for sale if the property.Administrator considers the bid to be insufficient.

The Administrator may decline the highest bid and reoffer the property for sale if the Administrator considers the bid to be insufficient.

Except as otherwise provided in subsection 5, the Administrator need not offer any property for sale if the Administrator considers that the probable cost of the sale will exceedotherwise dispose of such property or may transfer it to:stroy or (a) The Nevada State Museum Las Vegas, the proceedsNevada State Museum or the Nevada Historical Society, upon its written request, if the property has, in the opinion of the sale.requesting institution, historical, artistic or literary value and is worthy of preservation;

The Administrator may destroy or otherwise dispose of such property or may transfer it to:

(a) The Nevada State Museum Las Vegas, the Nevada State Museum or the Nevada Historical Society, upon its written request, if the property has, in the opinion of the requesting institution, historical, artistic or literary value and is worthy of preservation;

- *SB439_R1* – 46 –  An action may not be maintained by any person against the holder of the property because of that transfer, disposal or destruction.

6.chapter may be sold by the Administrator at any time after thethis delivery.

Securities delivered to the Administrator pursuant to this chapter may be sold by the Administrator at any time after the delivery.

7.- 81st Session (2021) – 48 – from a safe-deposit box or other safekeeping repository for 1 year after the date of the delivery of the property to the Administrator, unless that property is a will or a codicil to a will, in which case the Administrator shall hold the property for 10 years after the date of the delivery of the property to the Administrator.

The Administrator shall hold property that was removed from a safe-deposit box or other safekeeping repository for 1 year after the date of the delivery of the property to the Administrator, unless that property is a will or a codicil to a will, in which case the Administrator shall hold the property for 10 years after the date of the delivery of the property to the Administrator.

At the end of each fiscal year, before any other money in the Abandoned Property Trust Account is transferred pursuant to NRS 120A.620, the balance in the subaccount created pursuant to this subsection, less any costs, service charges or claims chargeable to the subaccount, must be transferred to the [Educational Trust Account, which is hereby createdTrust Account may be expended only as authorized by thecational Legislature for any purpose, if it is in session, or by the Interim Finance Committee, if the Legislature is not in session, for educational purposes.] State GeneralEducation Fund.

The money in the Educational Trust Account may be expended only as authorized by the Legislature for any purpose, if it is in session, or by the Interim Finance Committee, if the Legislature is not in session, for educational purposes.] State Education Fund.

(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of those - *SB439_R1* – 47 – taxing agencies upon the total sum of the assessed value of the taxable property in the tax increment area as shown upon the last equalized assessment roll used in connection with the taxation of the property by the taxing agency, must be allocated to and when collected must be paid into the funds of the respective taxing agencies as taxes by or for the taxing agencies on all other property are paid.

(2) Except as otherwise provided in this section, the portion of the taxes levied each year in excess of the amount determined pursuant to subparagraph (1) must be allocated to, and when collected must be paid into, the tax increment account pertaining to the undertaking to pay the bond requirements of loans, money advanced to, or indebtedness, whether funded, refunded, assumed or otherwise,- incurred81st bySession the(2021) municipality– to49 finance– or refinance, in whole or in part, the undertaking.

(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of those taxing agencies upon the total sum of the sales and use of tangible personal property in the tax increment area in the fiscal year immediately preceding the effective date of the ordinance adopted pursuant to NRS 278C.220, must be allocated to and when collected must be paid into the funds of the respective taxing agencies as taxes by or for the taxing agencies on all other sales of tangible personal property are paid.

(2) Except as otherwise provided in this section, of the portion of the taxes levied each year in excess of the amount determined pursuant to subparagraph (1), 50 percent of that amount must be allocated to, and when collected must be paid into the tax increment account pertaining to the undertaking to pay the bond requirements of loans, money advanced to, or indebtedness, whether - *SB439_R1* – 48 – funded, refunded, assumed or otherwise, incurred by the municipality to finance or refinance, in whole or in part, the undertaking.

The remaining 50 percent of that amount must bebehe allocated to and when collected must be paid into the funds of the respective taxing agencies as taxes by or for the taxing agencies on all other sales of tangible personal property are paid.

Unless the total amount of the taxes imposed on the sale and use of tangible personal property in the tax increment area exceeds the total amount of the taxes imposed on the sale and use of tangible personal property in the tax increment area in the fiscal year immediately preceding the effective date of the ordinance adopted pursuant to NRS 278C.220, all- of81st theSession taxes(2021) levied– and50 collected– upon the sale or use of tangible personal property in the tax increment area must be paid into thethegible funds of the respective taxing agencies.

(1) That portion of the taxes that would be produced by the rate upon which the tax is imposed each year by the Department of Taxation in the fiscal year immediately preceding the effective date of the ordinance adopted pursuant to NRS 278C.220, must be allocated to and when collected must be paid to the Department of Taxation as all other taxes imposed pursuant to NRS 363A.130 andandf 363B.110 are paid.

Unless the total amount of the taxes imposed pursuant to NRS 363A.130 and 363B.110 on employers located in the tax increment area exceeds the total amount of the taxes imposed - *SB439_R1* – 49 – on employers located in the tax increment area in the fiscal yearyearsed immediately preceding the effective date of the ordinance adopted pursuant to NRS 278C.220, all of the taxes imposed on employers located in the tax increment area must be paid to the Department of Taxation.

When the loans, advances and indebtedness, if any, and interest thereon, have been paid, all money thereafter received from taxes imposed pursuant to NRS 363A.130 or 363B.110 on employers located in the tax increment area must be paid to the Department- of81st TaxationSession as(2021) all– other51 – 363A.130 and 363B.110 are paid.ther taxes imposed pursuant to NRS 363A.1302. and 363B.110 are paid.

2.

Except as otherwise provided in this subsection, in any fiscal year, the total revenue paid to a tax increment area pursuant to subparagraph (2) of paragraph (a) of subsection 1 in combination with the total revenue paid to any other tax increment areas and any redevelopment agencies of a municipality, other than any revenues paid to any other tax increment areas pursuant to subparagraph (2) of paragraph (b) of subsection 1 and subparagraph (2) of paragraph (c) of subsection 1, must not exceed:

(b) In a county whose population is less than 100,000 or a city whose population is less than 150,000, an amount equal to the combined tax rates of the taxing agencies for that fiscal year multiplied by 15 percent of the total assessed valuation of the municipality. Notwithstanding the provisions of this subsection, if a county has a population of less than 100,000 or if a city has a population of less than 150,000 at the time the municipality issues securities for a tax increment area pursuant to NRS 278C.280, the revenue limitation set forth in paragraph (b) must remain the revenue limitation for the tax increment area until such time as the securities issued for that tax increment area pursuant to NRS 278C.280 have been paid in full, including any securities issued to refund those securities, - 81st Session (2021) – 52 – exceeds 100,000 after the issuance of those securities.y reaches or 5.

 Notwithstanding the provisions of this subsection, if a county has a population of less than 100,000 or if a city has a population of less than 150,000 at the time the municipality issues securities for a tax - *SB439_R1* – 50 – increment area pursuant to NRS 278C.280, the revenue limitation set forth in paragraph (b) must remain the revenue limitation for the tax increment area until such time as the securities issued for that tax increment area pursuant to NRS 278C.280 have been paid in full, including any securities issued to refund those securities, regardless of whether the population of the municipality reaches or exceeds 100,000 after the issuance of those securities.

5.

(a) To produce revenue in an amount sufficient to make annual repayments of the principal of, and the interest on, any bonded indebtedness that was approved by a majority of the registered voters within the area of the taxing agency voting upon the question, service fund of that taxing agency.ected must be paid into, the debt (b) In excess of any tax rate of that taxing agency applicable to the last taxation of the property before the effective date of the ordinance, if that additional rate was approved by a majority of the registered voters within the area of the taxing agency voting upon the question, must be allocated to, and when collected must be paid into, the debtappropriate service fund of that taxing agency.

(b) In excess of any tax rate of that taxing agency applicable to the last taxation of the property before the effective date of the ordinance, if that additional rate was approved by a majority of the registered voters within the area of the taxing agency voting upon the question, must be allocated to, and when collected must be paid into, the appropriate fund of that taxing agency.

(d) For the support of the public schools within a county school district pursuant to NRS 387.195, must be allocated to, and when collected must be paid into, the [appropriate fund of that taxing agency.]age7. State Education Fund.

7.

- *SB439_R1* – 51 – 8.

- 81st Session (2021) – 53 – follows:32.5.

NRS 354.6241 is hereby amended to read as 354.6241 1.

The statement required by paragraph (a) of subsection 5 of NRS 354.624 must indicate for each fund set forth in that paragraph:

(a) Whether the fund is being used in accordance with the provisions of this chapter.

(b) Whether the fund is being administered in accordance with generally accepted accounting procedures.

(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.

(d) The sources of revenues available for the fund during the fiscal year, including transfers from any other funds.

(e) The statutory and regulatory requirements applicable to the fund.

(f) The balance and retained earnings of the fund.

2.

Except as otherwise provided in subsections 3 and 4 and fund set forth in paragraph (a) of subsection 5 of NRS 354.624ny exceeds the amount that is reasonable and necessary to carry out the purposes for which the fund was created, the reserve may be expended by the local government pursuant to the provisions of chapter 288 of NRS.

3.

For any local government other than a school district, for the purposes of chapter 288 of NRS, a budgeted ending fund balance of not more than 16.67 percent of the total budgeted expenditures, less capital outlay, for a general fund:

(a) Is not subject to negotiations with an employee organization;

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.

4.

For a school district, for the purposes of chapter 288 of NRS [, (a) A budgeted ending fund balance of not more than [16.6] 12 percent of the total budgeted expenditures for a county school district fund:

[(a)] (1) Is not subject to negotiations with an employee organization;

and [(b)] (2) 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 [.] ;

and - 81st Session (2021) – 54 – exceeds 16.6 percent of the total budgeted expenditures for a county school district fund:

(1) Is not subject to negotiations with an employee organization;

(2) 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;

and (3) Except as otherwise provided in section 77 of chapter 624, Statutes of Nevada 2019, at page 4252, must be transferred to the Education Stabilization Account pursuant to NRS 387.1213.

Except as otherwise provided in subsection 4 and NRS 445C.010 to 445C.120, inclusive, any person who violates any provision of NRS 445B.100 to 445B.450, inclusive, and 445B.470 to 445B.640, inclusive, or any regulation in force pursuant thereto, other than NRS 445B.570 on confidential information, is guilty of a civil offense and shall pay an administrative fine levied by the Commission of not more than $10,000 per day per offense.

Action pursuant to subsection 1 or 2 is not a bar to enforcement of the provisions of NRS 445B.100 to 445B.450, inclusive, and 445B.470 to 445B.640, inclusive, regulations in force pursuant thereto, and orders made pursuant to NRS 445B.100 to 445B.450, inclusive, and 445B.470 to 445B.640, inclusive, by injunction or other appropriate remedy, and the Commission or the Director may institute and maintain in the name of the State of NevadaNev4.a anyAny suchperson enforcementwho proceedings.fails to pay a fine levied pursuant to subsection 1 or 2 within 30 days after the fine is imposed is guilty of a misdemeanor.

4.

Any person who fails to pay a fine levied pursuant to subsection 1 or 2 within 30 days after the fine is imposed is guilty of a misdemeanor.

Sec.- 81st Session (2021) – 55 – 488.075 1.

34.The88.075 iownereby ofendeacho rmotorboatllowrequiring numbering by this State shall file an application for a number and for a certificate of ownership with the Department on forms approved by it accompanied by:

NRS 488.075 is hereby amended to read as follows:

488.075 1.

The owner of each motorboat requiring numbering by this State shall file an application for a number and for a certificate of ownership with the Department on forms approved by it accompanied by:

- *SB439_R1* – 52 –  The Department shall not issue a number, a certificate of number or a certificate of ownership until this evidence is presented to it.

and (b) Except as otherwise provided in subsection 2 of NRS 488.125, an annual fee according to the following schedule as determinedtip byof the straightbow lineto lengththe whichback isof measuredthe fromtransom of the tipmotorboat:om ofthe Less than 13 feet.................................................................$20 feet or more but less than 18 feet.....................................25 feet or more but less than 22 feet.....................................40 feet or more but less than 26 feet.....................................55 feet or more but less than 31 feet.....................................75 feet or more ..................................................................100 Except as otherwise provided in this subsection, all fees received by the bowDepartment tounder the backprovisions of this chapter must be deposited in the transomWildlife Account in the State General Fund and, except as otherwise provided in NRS 488.536, may be expended only for the administration and enforcement of the motorboat:provisions of this chapter.

LessOn than 13 feet.................................................................$20 13 feet or morebefore butDecember less than 18 feet.....................................25 18 feet or more but less than 22 feet.....................................40 22 feet or more but less than 26 feet.....................................55 26 feet or more but less than 31 feet.....................................75of 31each feetyear, or more ..................................................................100 Except as otherwise provided in this subsection, all fees received by the Department underEducation the provisions of this chapter must be deposited in the Wildlife Account in the State General Fund and,50 exceptpercent asof otherwiseeach providedfee incollected NRSaccording 488.536,to maythee bemotorboat’s expendedlength only for theevery administrationmotorboat andregistered enforcement. of the provisions of this chapter.

On or before December 31 of each year, the Department shall deposit with the [respective county school districts] State Education Fund 50 percent of each fee collected according to the motorboat’s length for every motorboat registered .

3.- 81st Session (2021) – 56 – renewal of a certificate of number by the purchase of a validation decal.

The Commission shall adopt regulations providing for the renewal of a certificate of number by the purchase of a validation decal.

- *SB439_R1* – 53 – 5.

The Commission shall provide by regulation for the issuance of numbers to manufacturers and dealers which may be used interchangeably upon motorboats operated by the manufacturers and dealers in connection with the demonstration, sale or exchange of those motorboats.

Section(Deleted 77by ofamendment.) chapterSec. 624, Statutes of Nevada 2019, at page 4252, is hereby amended to read as follows:

Sec.

77.

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] actual 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.

Until the ending fund balance of such a county school district fund reaches 16.6 percent or less of the total [budgeted] actual expenditures for the fund, the ending fund balance for such a county school district fund in each subsequent fiscal year may not exceed the ending fund balance for the county school district fund in the immediately preceding fiscal year, and any amount by which the ending funding balance exceeds that amount must be transferred to the Education Stabilization Account created by section 3 of this act.

Sec.

and - *SB439_R1* – 54 – (b) An officer, agency or other entity whose name is changed or whose responsibilities are transferred pursuant to the provisions of this act to refer to the appropriate officer, agency or other entity.

- 81st Session (2021) – 57 – Sec.

Any balance remaining in the Bullying Prevention Account created by NRS 388.1325, the Account for Instruction in Financial Literacy created by NRS 388.895, the Account for Computer Education and Technology created by NRS 391.369, the Grant Fund for Incentives for Licensed Educational Personnel created by NRS 391A.400 or the Great Teaching andandonal Leading Fund created by NRS 391A.500 that has not been committed for expenditure before July 1, 2021, must be reverted to the State General Fund.

LEADLINES~~~~~ OF21 REPEALED- SECTIONS81st 387.1216Session Establishment(2021) of method to calculate adjustment for necessarily small schools.

388.1325 Bullying Prevention Account:

Creation;

acceptance of gifts and grants;

credit of interest and income;

authorized uses by school district that receives grant.

388.895 Creation of Account for Instruction in Financial Literacy;

acceptance of gifts and grants;

use of money in Account;

regulations.

391.369 Account for Computer Education and Technology.

- *SB439_R1* – 55 – 391A.400 Creation of Grant Fund for Incentives for Licensed Educational Personnel;

establishment of program of incentive pay by school district;

application for and provision of grants from Grant Fund;

limitation on individual incentive;

eva391A.500of Creation of Fund;

administration;

acceptance of gifts and grants;

uses of money in Fund.

391A.505 Distribution of grants of money from Fund;

award of grants by State Board;

priorities of programs;

Superintendent of Public Instruction to post on Internet website and transmit to Legislature list of gifts and grants received.

grant;

report by grant recipient.nt of money from Fund;

use of 391A.515 Independent evaluation of effectiveness of grants;

submittal of results of evaluation to Legislature.

H - *SB439_R1*