Establish the Nonchartered Educational Savings Account Program

As Introduced

136th
General Assembly

Regular
Session
S. B. No. 68

2025-2026

Senator Romanchuk

A
BILL

To
amend sections 3317.02, 3317.022, 3317.03, and 5747.75 and to enact
sections 3310.21, 3310.22, 3310.23, 3310.24, 3310.25, and 3310.26 of
the Revised Code
to
establish the Nonchartered Educational Savings Account Program and to
make an appropriation.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
sections 3317.02, 3317.022, 3317.03, and 5747.75 be amended and
sections 3310.21, 3310.22, 3310.23, 3310.24, 3310.25, and 3310.26 of
the Revised Code be enacted to read as follows:

Sec.
3310.21.
As
used in this section and sections 3310.22 to 3310.26 of the Revised
Code:

(A)
"Chartered nonpublic school" has the same meaning as in
section 3310.01 of the Revised Code.

(B)
"Community school" means a community school established
under Chapter 3314. of the Revised Code.

(C)
"Parent" has the same meaning as in section 3313.98 of the
Revised Code.

(D)
"Participating school" means a nonchartered nonpublic
school that participates in the nonchartered educational savings
account program in accordance with section 3310.25 of the Revised
Code.

(E)
"Resident district" means the school district in which a
student is entitled to attend school under section 3313.64 or 3313.65
of the Revised Code.

(F)
"Scholarship account" means an educational savings account
established under section 3310.23 of the Revised Code.

(G)
"School district" means a city, local, or exempted village
school district.

(H)
"STEM school" means a STEM school established under Chapter
3326. of the Revised Code.

Sec.
3310.22.
(A)
The nonchartered educational savings account program is established
to begin operating for the 2026-2027 school year. The treasurer of
state shall administer the program with the assistance of the
department of education and workforce. Under the program, the
treasurer of state shall establish an educational savings account for
each participating student to purchase educational goods and
services, including tuition at participating schools. Funding for
each educational savings account shall be transferred by the
department of education and workforce from the nonchartered
educational savings account unit, as defined in section 3317.02 of
the Revised Code, in accordance with section 3317.022 of the Revised
Code.

(B)
The department shall establish a system under which a student,
parent, participating school, or any other individual may submit a
complaint about an alleged violation of the program's requirements.
The department shall investigate each complaint that it receives.
During the investigation, the department shall provide updates to and
respond to questions from both the subject of the complaint and the
party who submitted the complaint. The department shall complete each
investigation promptly.

Upon
completion of an investigation, the department shall submit to the
party who submitted a complaint, the subject of the complaint, and
the treasurer of state a report regarding the investigation's
findings, including whether the program's requirements were violated.
If the department's report indicates the program's requirements were
violated, the treasurer of state shall determine a resolution to the
complaint and require corrective actions to be taken, including
remediation plans and other potential consequences for the subject of
the complaint.

(C)
The treasurer of state shall establish due process procedures for
individuals and participating schools who are determined noncompliant
with the requirements of the program under this section and sections
3310.24 and 3310.25 of the Revised Code. The procedures shall provide
an individual or school with at least a notice of the noncompliance
determination, an opportunity for a hearing regarding it, and an
opportunity to appeal it prior to the treasurer of state determining
a resolution or undertaking any action regarding it.

Sec.
3310.23.
(A)
Not later than March 1, 2026, the treasurer of state shall develop an
application procedure for the nonchartered educational savings
account program. Under the procedure, the treasurer of state shall
open an application period for a school year on the first day of
March immediately prior to the first day of July of that school year.
The parent of a student enrolled in a participating school may submit
an application to participate in the program during that application
period. The treasurer of state shall accept and process each
application that is submitted. The application shall require the
parent to do all of the following:

(1)
Provide the student's and parent's names and address;

(2)
Provide documentation verifying the student's enrollment and
attendance at a participating school;

(3)
Provide the student's participating school's tuition and fee
schedule;

(4)
Affirm that the student will take a nationally recognized
standardized achievement assessment;

(5)
If the parent is reapplying for a scholarship account in accordance
with division (C) of this section, provide the student's nationally
recognized standardized achievement assessment scores for the prior
school year. As a matter of convenience, the student's participating
school may submit the nationally recognized standardized achievement
assessment scores on behalf of the student's parent.

(6)
Affirm the parent will maintain records and related documentation
regarding educational expenses on which the parent spends funds from
the scholarship account, including any receipts for tuition, fees,
textbooks, and curriculum materials;

(7)
Affirm the parent will not enroll the student in a school district,
community school, STEM school, or chartered nonpublic school while
the student is participating in the program;

(8)
Affirm the parent has not or will not claim a credit under section
5747.75 of the Revised Code on the basis of expenses that are not
eligible tuition expenses, as defined in that section;

(9)
Affirm the parent will not use funds in a scholarship account for any
purpose other than those listed in division (A) of section 3310.24 of
the Revised Code;

(10)
Provide other information determined necessary by the treasurer of
state.

(B)
For an educational savings account sought for the 2026-2027 school
year, and for each school year thereafter, the treasurer of state
shall approve a completed application submitted on behalf of a
student, and establish an educational savings account for that
student, if both of the following apply:

(1)
The student is enrolling in any of grades kindergarten through twelve
in a participating school for the school year for which an account is
sought.

(2)
The student's parent has not claimed a credit under section 5747.75
of the Revised Code on the basis of expenses that are not eligible
tuition expenses, as defined in that section.

(C)
A student for whom an educational savings account is established
under this section for a school year shall be required to reapply
under this section to have an account established for a subsequent
school year.

The
treasurer of state shall notify parents of students for whom a
scholarship account is established of the renewal process, the
deadline for renewal, and that failure to renew in a timely manner
may result in a temporary suspension of access to funds until an
account is renewed. The treasurer of state shall provide support to
ensure a smooth transition from school year to school year for
renewing parents and students.

(D)
To the extent practicable, the treasurer of state shall establish a
scholarship account prior to the start of the school year for which
it is sought if the parent submits an application prior to the school
year's start.

Sec.
3310.24.
(A)
Funds transferred by the department of education and workforce under
section 3317.022 of the Revised Code to a scholarship account
established for a student shall be used by the student's parent for
either of the following purposes:

(1)
Tuition and fees at a participating school;

(2)
Curriculum, textbooks, instructional materials, and supplies.

(B)
Upon request of the parent of a student for whom a scholarship
account is established, the treasurer of state shall disburse funds
from that account by either of the following methods as selected by
the parent:

(1)
The treasurer of state shall disburse funds directly to an approved
vendor who provides educational goods or services described in
division (A) of this section to the student. The treasurer of state
shall establish a process to solicit and approve vendors for the
purposes of this section. Under that process, a participating school
that complies with the requirements prescribed under section 3310.25
of the Revised Code shall be considered an approved vendor.

(2)
The treasurer of state shall disburse funds to reimburse the
student's parent for any costs incurred by the parent for educational
goods or services described in division (A) of this section for that
student. Prior to disbursing funds to reimburse a parent, the
treasurer of state shall require that the parent provide appropriate
documentation, as determined by the treasurer of state, that the
costs incurred by the parent are in accordance with division (A) of
this section.

(C)
Any refund or other repayment of funds by a participating school or
other educational provider shall be returned to the student's
scholarship account. Such a refund or repayment shall not be made
directly to the student or the student's parent.

(D)
If a student for whom a scholarship account has been established for
a school year disenrolls from the student's participating school and
does not enroll in a different participating school during that
school year, the treasurer of state shall transfer the balance of any
funds in the student's account, including any prorated refund from a
participating school, to the department of education and workforce.
The department shall distribute those funds as follows:

(1)
If the student enrolls in a school district, community school, or
STEM school, the department shall distribute the funds to that
district or school.

(2)
If the student enrolls in a chartered nonpublic school or a
nonchartered nonpublic school that is not a participating school, or
if the student receives home education in accordance with section
3321.042 of the Revised Code, the department shall distribute those
funds to the student's resident district.

(E)
If the parent of a student for whom a scholarship account is
established for a school year reapplies to have an account
established for the immediately subsequent school year, the treasurer
of state shall, on the thirtieth day of June of the school year for
which the account is established, transfer to the student's new
account the balance of funds in the student's old account.

(F)
If the parent of a student for whom a scholarship account is
established for a school year does not reapply to have a new account
established for the immediately subsequent school year, the treasurer
of state shall, on the thirteenth day of June of the school year for
which the account is established, transfer the balance of any funds
in the student's old account to the department. The department shall
distribute those funds to the school district, community school, or
STEM school in which the students enrolls in the subsequent school
year. If the student has graduated high school or does not enroll in
a district or school, or receive a home education in accordance with
section 3321.042 of the Revised Code, in the subsequent school year,
the department shall distribute those funds to the student's resident
district.

(G)
Nothing in this section prohibits the parent of a student for whom a
scholarship account is established from making payments for the costs
of educational goods and services not covered by the funds in that
account. However, the parent of a student shall not deposit funds in
the student's scholarship account.

(H)
The treasurer of state may conduct random audits to verify that
parents are using funds from a student's scholarship account in
accordance with this section. If the treasurer of state determines a
misuse of funds, the treasurer of state shall take any action the
treasurer of state determines appropriate, including suspension or
termination of a student's participation in the program.

Sec.
3310.25.
(A)
A nonchartered nonpublic school that elects to participate in the
nonchartered educational savings account program for a school year
shall notify the treasurer of state of that fact by a deadline
established by the treasurer of state.

(B)
Each nonchartered nonpublic school that participates in the program
shall do all of the following:

(1)
Maintain records and related documentation regarding the educational
expenses on which the school spends the funds it receives under the
program, including receipts for tuition, textbooks, and curricula;

(2)
Maintain a physical location in the state at which each student has
regular and direct contact with teachers. For the purposes of this
section, "physical location" does not include a building
that primarily serves as a residence.

(3)
Notify the treasurer of state and the department of any change in the
school's name, school director, mailing address, or physical location
within fifteen days of the change;

(4)
Require the parent of a student for whom a scholarship account is
established to endorse the use of funds from a scholarship account by
the school or approve the transfer of funds from the scholarship
account to the school.

(C)
Each nonchartered nonpublic school that participates in the program
shall comply with the requirements prescribed under the program.
However, such schools are autonomous and not an agent of the state or
federal governments. Therefore, all of the following apply:

(1)
The treasurer of state shall not regulate the curriculum,
instructional methods, or other aspects of a school's educational
program.

(2)
The program does not expand the authority of the treasurer of state
to impose on nonchartered nonpublic schools any additional
requirements beyond those expressly prescribed under the program.

(3)
Nonchartered nonpublic schools that participate in the program shall
be given maximum freedom to provide for the educational needs of
their students.

(D)
The treasurer of state may remove a nonchartered nonpublic school
from the list of schools participating in the program if the
treasurer of state determines the school has failed to comply with
the requirements prescribed under this section.

(E)(1)
The treasurer of state shall provide the department with the list of
nonchartered nonpublic schools that participate in the program.

(2)
Annually, the department shall do all of the following regarding each
nonchartered nonpublic school that participates in the program:

(a)
Verify the school has filed with the department, in accordance with
section 3301.0732 of the Revised Code, a copy of the report
prescribed under section 3301.07 of the Revised Code;

(b)
Request from the board of health of the city or general health
district in which the school's physical location is located a copy of
any report of any inspection conducted by the board of health of that
physical location;

(c)
Request from the state fire marshal a copy of any report of any fire
inspection of the school's physical location;

(d)
Prepare and submit to the treasurer of state a report regarding
whether, based on the information collected under divisions (E)(2)(a)
to (c) of this section, the school is compliant with the minimum
education standards and health, fire, and safety laws.

(3)
If the department's report under division (E)(2)(d) of this section
demonstrates that a school is not compliant, the treasurer of state
shall take any action the treasurer of state determines appropriate
against the school.

(F)
The treasurer of state may conduct random audits to verify that
nonchartered nonpublic schools that participate in the program are
using funds received under the program in accordance with this
section. If the treasurer of state determines a misuse of funds, the
treasurer of state shall take any action the treasurer of state
determines appropriate, including suspension or termination of a
school's participation in the program.

Sec.
3310.26.
(A)
As used in this section:

(1)
"Adjusted gross income" has the same meaning as in section
5747.01 of the Revised Code.

(2)
"Base amount" means an amount equal to the statewide
average base cost per pupil, as defined in section 3317.02 of the
Revised Code, for the fiscal year multiplied by 0.90.

(3)
"Constant multiplier" means 0.50.

(4)
"Federal poverty level multiplier" means a percentage equal
to the student's family income percentage of the federal poverty
guidelines for the fiscal year.

(5)
"Federal poverty guidelines" has the same meaning as in
section 5101.46 of the Revised Code.

(6)
"Minimum amount" means an amount equal to the state wide
average base cost per pupil for the fiscal year multiplied by 0.10.

(7)
"Power equation" means the following formula:

The
federal poverty level multiplier X ln(constant multiplier)

(B)
The department of education and workforce shall determine the
scholarship amount for a student for whom a scholarship account is
established for a fiscal year, as follows:

(1)
For a student with a family adjusted gross income at or below four
hundred fifty per cent of the federal poverty guidelines for the
fiscal year, the base amount;

(2)
For a student with a family adjusted gross income above four hundred
fifty per cent of the federal poverty guidelines, an amount
calculated according to the following formula:

The
base amount X (1
/

the constant multiplier)^4.5 X e^power equation

If
the amount calculated for a student under division (B)(2) of this
division is less than the minimum amount, the student's scholarship
amount shall be the minimum amount.

(C)
For the purposes of calculating a scholarship amount for a student
under this section, the department shall require a student's parent
to submit documentation regarding the student's family income. The
department shall use the documentation submitted for the first school
year that the student has a scholarship amount calculated under this
section to calculate the amount for that school year and each
subsequent school year, unless, for a subsequent school year, the
parent requests the department recalculate the student's scholarship
amount based on updated documentation.

A
parent shall submit documentation, or a request for a recalculation,
to the department in a form and manner prescribed by the department.

Sec.
3317.02.
As
used in this chapter:

(A)
"Alternative school" has the same meaning as in section
3313.974 of the Revised Code.

(B)
"Autism scholarship unit" means a unit that consists of all
of the students for whom autism scholarships are awarded under
section 3310.41 of the Revised Code.

(C)
For fiscal years 2024 and 2025, a district's "base cost enrolled
ADM" for a fiscal year means the greater of the following:

(1)
The district's enrolled ADM for the previous fiscal year;

(2)
The average of the district's enrolled ADM for the previous three
fiscal years.

(D)(1)
"Base cost per pupil" means the following for a city,
local, or exempted village school district:

(a)
For fiscal years 2024 and 2025, the aggregate base cost calculated
for that district for that fiscal year under section 3317.011 of the
Revised Code divided by the district's base cost enrolled ADM for
that fiscal year;

(b)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(2)
"Base cost per pupil" means the following for a joint
vocational school district:

(a)
For fiscal years 2024 and 2025, the aggregate base cost calculated
for that district for that fiscal year under section 3317.012 of the
Revised Code divided by the district's base cost enrolled ADM for
that fiscal year;

(b)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(E)(1)
"Category one career-technical education ADM" means the
enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs described in
division (A)(1) of section 3317.014 of the Revised Code and, in the
case of a funding unit that is a city, local, exempted village, or
joint vocational school district, certified under division (B)(11) or
(D)(2)(h) of section 3317.03 of the Revised Code or, in the case of
the community and STEM school unit, reported by all community and
STEM schools statewide under divisions (B)(4) and (5) of section
3314.08 of the Revised Code and division (D) of section 3326.32 of
the Revised Code.

(2)
"Category two career-technical education ADM" means the
enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs described in
division (A)(2) of section 3317.014 of the Revised Code and, in the
case of a funding unit that is a city, local, exempted village, or
joint vocational school district, certified under division (B)(12) or
(D)(2)(i) of section 3317.03 of the Revised Code or, in the case of
the community and STEM school unit, reported by all community and
STEM schools statewide under divisions (B)(4) and (5) of section
3314.08 of the Revised Code and division (D) of section 3326.32 of
the Revised Code.

(3)
"Category three career-technical education ADM" means the
enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs described in
division (A)(3) of section 3317.014 of the Revised Code and, in the
case of a funding unit that is a city, local, exempted village, or
joint vocational school district, certified under division (B)(13) or
(D)(2)(j) of section 3317.03 of the Revised Code or, in the case of
the community and STEM school unit, reported by all community and
STEM schools statewide under divisions (B)(4) and (5) of section
3314.08 of the Revised Code and division (D) of section 3326.32 of
the Revised Code.

(4)
"Category four career-technical education ADM" means the
enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs described in
division (A)(4) of section 3317.014 of the Revised Code and, in the
case of a funding unit that is a city, local, exempted village, or
joint vocational school district, certified under division (B)(14) or
(D)(2)(k) of section 3317.03 of the Revised Code or, in the case of
the community and STEM school unit, reported by all community and
STEM schools statewide under divisions (B)(4) and (5) of section
3314.08 of the Revised Code and division (D) of section 3326.32 of
the Revised Code.

(5)
"Category five career-technical education ADM" means the
enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs described in
division (A)(5) of section 3317.014 of the Revised Code and, in the
case of a funding unit that is a city, local, exempted village, or
joint vocational school district, certified under division (B)(15) or
(D)(2)(l) of section 3317.03 of the Revised Code or, in the case of
the community and STEM school unit, reported by all community and
STEM schools statewide under divisions (B)(4) and (5) of section
3314.08 of the Revised Code and division (D) of section 3326.32 of
the Revised Code.

(F)(1)
"Category one English learner ADM" means the full-time
equivalent number of English learners described in division (A) of
section 3317.016 of the Revised Code and, in the case of a funding
unit that is a city, local, exempted village, or joint vocational
school district, certified under division (B)(16) or (D)(2)(m) of
section 3317.03 of the Revised Code or, in the case of the community
and STEM school unit, reported by all community and STEM schools
statewide under division (B)(6) of section 3314.08 of the Revised
Code and division (E) of section 3326.32 of the Revised Code.

(2)
"Category two English learner ADM" means the full-time
equivalent number of English learners described in division (B) of
section 3317.016 of the Revised Code and, in the case of a funding
unit that is a city, local, exempted village, or joint vocational
school district, certified under division (B)(17) or (D)(2)(n) of
section 3317.03 of the Revised Code or, in the case of the community
and STEM school unit, reported by all community and STEM schools
statewide under division (B)(6) of section 3314.08 of the Revised
Code and division (E) of section 3326.32 of the Revised Code.

(3)
"Category three English learner ADM" means the full-time
equivalent number of English learners described in division (C) of
section 3317.016 of the Revised Code and, in the case of a funding
unit that is a city, local, exempted village, or joint vocational
school district, certified under division (B)(18) or (D)(2)(o) of
section 3317.03 of the Revised Code or, in the case of the community
and STEM school unit, reported by all community and STEM schools
statewide under division (B)(6) of section 3314.08 of the Revised
Code and division (E) of section 3326.32 of the Revised Code.

(G)(1)
"Category one special education ADM" means the full-time
equivalent number of children with disabilities receiving special
education services for the disability specified in division (A) of
section 3317.013 of the Revised Code and, in the case of a funding
unit that is a city, local, exempted village, or joint vocational
school district, certified under division (B)(5) or (D)(2)(b) of
section 3317.03 of the Revised Code or, in the case of the community
and STEM school unit, reported by all community and STEM schools
statewide under division (B)(3) of section 3314.08 of the Revised
Code and division (C) of section 3326.32 of the Revised Code.

(2)
"Category two special education ADM" means the full-time
equivalent number of children with disabilities receiving special
education services for those disabilities specified in division (B)
of section 3317.013 of the Revised Code and, in the case of a funding
unit that is a city, local, exempted village, or joint vocational
school district, certified under division (B)(6) or (D)(2)(c) of
section 3317.03 of the Revised Code or, in the case of the community
and STEM school unit, reported by all community and STEM schools
statewide under division (B)(3) of section 3314.08 of the Revised
Code and division (C) of section 3326.32 of the Revised Code.

(3)
"Category three special education ADM" means the full-time
equivalent number of students receiving special education services
for those disabilities specified in division (C) of section 3317.013
of the Revised Code, and, in the case of a funding unit that is a
city, local, exempted village, or joint vocational school district,
certified under division (B)(7) or (D)(2)(d) of section 3317.03 of
the Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
division (B)(3) of section 3314.08 of the Revised Code and division
(C) of section 3326.32 of the Revised Code.

(4)
"Category four special education ADM" means the full-time
equivalent number of students receiving special education services
for those disabilities specified in division (D) of section 3317.013
of the Revised Code and, in the case of a funding unit that is a
city, local, exempted village, or joint vocational school district,
certified under division (B)(8) or (D)(2)(e) of section 3317.03 of
the Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
division (B)(3) of section 3314.08 of the Revised Code and division
(C) of section 3326.32 of the Revised Code.

(5)
"Category five special education ADM" means the full-time
equivalent number of students receiving special education services
for the disabilities specified in division (E) of section 3317.013 of
the Revised Code and, in the case of a funding unit that is a city,
local, exempted village, or joint vocational school district,
certified under division (B)(9) or (D)(2)(f) of section 3317.03 of
the Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
division (B)(3) of section 3314.08 of the Revised Code and division
(C) of section 3326.32 of the Revised Code.

(6)
"Category six special education ADM" means the full-time
equivalent number of students receiving special education services
for the disabilities specified in division (F) of section 3317.013 of
the Revised Code and, in the case of a funding unit that is a city,
local, exempted village, or joint vocational school district
certified under division (B)(10) or (D)(2)(g) of section 3317.03 of
the Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
division (B)(3) of section 3314.08 of the Revised Code and division
(C) of section 3326.32 of the Revised Code.

(H)
"Community and STEM school unit" means a unit that consists
of all of the students enrolled in community schools established
under Chapter 3314. of the Revised Code and science, technology,
engineering, and mathematics schools established under Chapter 3326.
of the Revised Code.

(I)(1)
"Economically disadvantaged index for a school district"
means the following:

(a)
For fiscal years 2024 and 2025, the square of the quotient of that
district's percentage of students in its enrolled ADM who are
identified as economically disadvantaged as defined by the department
of education and workforce, divided by the percentage of students in
the statewide ADM identified as economically disadvantaged. For
purposes of this calculation:

(i)
For a city, local, or exempted village school district, the
"statewide ADM" equals the sum of the following:

(I)
The enrolled ADM for all city, local, and exempted village school
districts combined;

(II)
The statewide enrollment of students in community schools established
under Chapter 3314. of the Revised Code;

(III)
The statewide enrollment of students in science, technology,
engineering, and mathematics schools established under Chapter 3326.
of the Revised Code.

(ii)
For a joint vocational school district, the "statewide ADM"
equals the sum of the enrolled ADM for all joint vocational school
districts combined.

(b)
For fiscal year 2026 and each fiscal year thereafter, an index
calculated in a manner determined by the general assembly.

(2)
"Economically disadvantaged index for a community or STEM
school" means the following:

(a)
For fiscal years 2024 and 2025, the square of the quotient of the
percentage of students enrolled in the school who are identified as
economically disadvantaged as defined by the department, divided by
the percentage of students in the statewide ADM identified as
economically disadvantaged. For purposes of this calculation, the
"statewide ADM" equals the "statewide ADM" for
city, local, and exempted village school districts described in
division (I)(1)(a)(i) of this section.

(b)
For fiscal year 2026 and each fiscal year thereafter, an index
calculated in a manner determined by the general assembly.

(J)
"Educational choice scholarship unit" means a unit that
consists of all of the students for whom educational choice
scholarships are awarded under sections 3310.03 and 3310.032 of the
Revised Code.

(K)
"Enrolled ADM" means the following:

(1)
For a city, local, or exempted village school district, the
enrollment reported under division (A) of section 3317.03 of the
Revised Code, as verified by the department and adjusted if so
ordered under division (K) of that section, and as further adjusted
by the department, as follows:

(a)
Add the students described in division (A)(1)(b) of section 3317.03
of the Revised Code;

(b)
Subtract the students counted under divisions (A)(2)(a), (b), (d),
(g), (h), (i),
and

(j)
,
and (k)

of section 3317.03 of the Revised Code;

(c)
Count only twenty per cent of the number of joint vocational school
district students counted under division (A)(3) of section 3317.03 of
the Revised Code;

(d)
Add twenty per cent of the number of students who are entitled to
attend school in the district under section 3313.64 or 3313.65 of the
Revised Code and are enrolled in another school district under a
career-technical education compact;

(e)
Add twenty per cent of the number of students described in division
(A)(1)(b) of section 3317.03 of the Revised Code who enroll in a
joint vocational school district or under a career-technical
education compact.

(2)
For a joint vocational school district, the final number verified by
the department, based on the enrollment reported and certified under
division (D) of section 3317.03 of the Revised Code, as adjusted, if
so ordered, under division (K) of that section, and as further
adjusted by the department by adding the students described in
division (D)(1)(b) of section 3317.03 of the Revised Code;

(3)
For the community and STEM school unit, the sum of the number of
students reported as enrolled in community schools under divisions
(B)(1) and (2) of section 3314.08 of the Revised Code and the number
of students reported as enrolled in STEM schools under division (A)
of section 3326.32 of the Revised Code;

(4)
For the educational choice scholarship unit, the number of students
for whom educational choice scholarships are awarded under sections
3310.03 and 3310.032 of the Revised Code as reported under division
(A)(2)(g) of section 3317.03 of the Revised Code;

(5)
For the pilot project scholarship unit, the number of students for
whom pilot project scholarships are awarded under sections 3313.974
to 3313.979 of the Revised Code as reported under division (A)(2)(b)
of section 3317.03 of the Revised Code;

(6)
For the autism scholarship unit, the number of students for whom
autism scholarships are awarded under section 3310.41 of the Revised
Code as reported under division (A)(2)(h) of section 3317.03 of the
Revised Code;

(7)
For the Jon Peterson special needs scholarship unit, the number of
students for whom Jon Peterson special needs scholarships are awarded
under sections 3310.51 to 3310.64 of the Revised Code as reported
under division (A)(2)(h) of section 3317.03 of the Revised Code
;

(8)
For the nonchartered educational savings account unit, the number of
students for whom educational savings accounts are established under
sections 3310.21 to 3310.26 of the Revised Code as reported under
division (A)(2)(k) of section 3317.03 of the Revised Code
.

(L)(1)
"Formula ADM" means, for a city, local, or exempted village
school district, the enrollment reported under division (A) of
section 3317.03 of the Revised Code, as verified by the department
and adjusted if so ordered under division (K) of that section, and as
further adjusted by the department, as follows:

(a)
Count only twenty per cent of the number of joint vocational school
district students counted under division (A)(3) of section 3317.03 of
the Revised Code;

(b)
Add twenty per cent of the number of students who are entitled to
attend school in the district under section 3313.64 or 3313.65 of the
Revised Code and are enrolled in another school district under a
career-technical education compact.

(2)
"Formula ADM" means, for a joint vocational school
district, the final number verified by the department, based on the
enrollment reported and certified under division (D) of section
3317.03 of the Revised Code, as adjusted, if so ordered, under
division (K) of that section.

(M)
"FTE basis" means a count of students based on full-time
equivalency, in accordance with rules adopted by the department
pursuant to section 3317.03 of the Revised Code. In adopting its
rules under this division, the department shall provide for counting
any student in category one, two, three, four, five, or six special
education ADM or in category one, two, three, four, or five
career-technical education ADM in the same proportion the student is
counted in enrolled ADM and formula ADM.

(N)
For fiscal years 2024 and 2025, "funding base" means, for a
city, local, or exempted village school district, the sum of the
following as calculated by the department:

(1)
The district's "general funding base," which equals the
amount calculated as follows:

(a)
Compute the sum of the following:

(i)
The amount calculated for the district for fiscal year 2020 under
division (A)(1) of Section 265.220 of H.B. 166 of the 133rd general
assembly after any adjustments required under Section 265.227 of H.B.
166 of the 133rd general assembly and prior to any funding reductions
authorized by Executive Order 2020-19D, "Implementing Additional
Spending Controls to Balance the State Budget" issued on May 7,
2020;

(ii)
For fiscal years 2024 and 2025, the district's payments for fiscal
year 2020 under divisions (C)(1), (3), and (4) of section 3313.981 of
the Revised Code as those divisions existed prior to September 30,
2021.

(b)
Subtract from the amount calculated in division (N)(1)(a) of this
section the sum of the following:

(i)
The following difference:

(The
amount paid to the district under division (A)(5) of section 3317.022
of the Revised Code, as that division existed prior to September 30,
2021, for fiscal year 2019) - (the amounts deducted from the district
and paid to a community school under division (C)(1)(e) of section
3314.08 of the Revised Code or a science, technology, engineering,
and mathematics school under division (E) of section 3326.33 of the
Revised Code as those divisions existed prior to September 30, 2021,
for fiscal year 2020 in accordance with division (A) of Section
265.235 of H.B. 166 of the 133rd general assembly)

(ii)
The payments deducted from the district and paid to a community
school for fiscal year 2020 under divisions (C)(1)(a), (b), (c), (d),
(e), (f), and (g) of section 3314.08 of the Revised Code as those
divisions existed prior to September 30, 2021, in accordance with
division (A) of Section 265.230 of H.B. 166 of the 133rd general
assembly;

(iii)
The payments deducted from the district and paid to a science,
technology, engineering, and mathematics school for fiscal year 2020
under divisions (A), (B), (C), (D), (E), (F), and (G) of section
3326.33 of the Revised Code as those divisions existed prior to
September 30, 2021, in accordance with division (A) of Section
265.235 of H.B. 166 of the 133rd general assembly;

(iv)
The payments deducted from the district under division (C) of section
3310.08 of the Revised Code as that division existed prior to
September 30, 2021, division (C)(2) of section 3310.41 of the Revised
Code as that division existed prior to September 30, 2021, and former
section 3310.55 of the Revised Code for fiscal year 2020 and, in the
case of a pilot project school district as defined in section
3313.975 of the Revised Code, the funds deducted from the district
under Section 265.210 of H.B. 166 of the 133rd general assembly to
operate the pilot project scholarship program for fiscal year 2020
under sections 3313.974 to 3313.979 of the Revised Code;

(v)
For fiscal years 2024 and 2025, the payments subtracted from the
district for fiscal year 2020 under divisions (B)(1) and (3) of
section 3313.981 of the Revised Code as those divisions existed prior
to September 30, 2021.

(2)
The district's "disadvantaged pupil impact aid funding base,"
which equals the following difference:

(The
amount paid to the district under division (A)(5) of section 3317.022
of the Revised Code, as that division existed prior to September 30,
2021, for fiscal year 2019) - (the amounts deducted from the district
and paid to a community school under division (C)(1)(e) of section
3314.08 of the Revised Code or a science, technology, engineering,
and mathematics school under division (E) of section 3326.33 of the
Revised Code as those divisions existed prior to September 30, 2021,
for fiscal year 2020 in accordance with division (A) of Section
265.235 of H.B. 166 of the 133rd general assembly)

(O)
For fiscal years 2024 and 2025, "funding base" means, for a
joint vocational school district, the sum of the following as
calculated by the department:

(1)
The district's "general funding base," which equals the
amount calculated as follows:

(a)
Compute the sum of the following:

(i)
The district's payments for fiscal year 2020 under Section 265.225 of
H.B. 166 of the 133rd general assembly after any adjustments required
under Section 265.227 of H.B. 166 of the 133rd general assembly;

(ii)
For fiscal years 2024 and 2025, the district's payments for fiscal
year 2020 under divisions (D)(1) and (2) of section 3313.981 of the
Revised Code as those divisions existed prior to September 30, 2021.

(b)
Subtract from the amount paid to the district under division (A)(3)
of section 3317.16 of the Revised Code, as that division existed
prior to September 30, 2021, for fiscal year 2019.

(2)
The district's "disadvantaged pupil impact aid funding base,"
which equals the amount paid to the district under division (A)(3) of
section 3317.16 of the Revised Code, as that division existed prior
to September 30, 2021, for fiscal year 2019.

(P)
For fiscal years 2024 and 2025, "funding base" for a
community school means the following:

(1)
For a community school that was in operation for the entirety of
fiscal year 2020, the amount paid to the school for that fiscal year
under division (C)(1) of section 3314.08 of the Revised Code as that
division existed prior to September 30, 2021, in accordance with
division (A) of Section 265.230 of H.B. 166 of the 133rd general
assembly and the amount, if any, paid to the school for that fiscal
year under section 3314.085 of the Revised Code in accordance with
division (B) of Section 265.230 of H.B. 166 of the 133rd general
assembly;

(2)
For a community school that was in operation for part of fiscal year
2020, the amount that would have been paid to the school for that
fiscal year under division (C)(1) of section 3314.08 of the Revised
Code as that division existed prior to September 30, 2021, in
accordance with division (A) of Section 265.230 of H.B. 166 of the
133rd general assembly if the school had been in operation for the
entirety of that fiscal year, as calculated by the department, and
the amount that would have been paid to the school for that fiscal
year under section 3314.085 of the Revised Code in accordance with
division (B) of Section 265.230 of H.B. 166 of the 133rd general
assembly, if any, if the school had been in operation for the
entirety of that fiscal year, as calculated by the department;

(3)
For a community school that was not in operation for fiscal year
2020, the amount that would have been paid to the school if it was in
operation for that school year under division (C)(1) of section
3314.08 of the Revised Code as that division existed prior to
September 30, 2021, in accordance with division (A) of Section
265.230 of H.B. 166 of the 133rd general assembly if the school had
been in operation for the entirety of that fiscal year, as calculated
by the department, and the amount that would have been paid to the
school for that fiscal year under section 3314.085 of the Revised
Code in accordance with division (B) of Section 265.230 of H.B. 166
of the 133rd general assembly, if any, if the school had been in
operation for the entirety of that fiscal year, as calculated by the
department.

(Q)
For fiscal years 2024 and 2025, "funding base" for a STEM
school means the following:

(1)
For a science, technology, engineering, and mathematics school that
was in operation for the entirety of fiscal year 2020, the amount
paid to the school for that fiscal year under section 3326.33 of the
Revised Code as that section existed prior to September 30, 2021, in
accordance with division (A) of Section 265.235 of H.B. 166 of the
133rd general assembly and the amount, if any, paid to the school for
that fiscal year under section 3326.41 of the Revised Code in
accordance with division (B) of Section 265.235 of H.B. 166 of the
133rd general assembly;

(2)
For a science, technology, engineering, and mathematics school that
was in operation for part of fiscal year 2020, the amount that would
have been paid to the school for that fiscal year under section
3326.33 of the Revised Code as that section existed prior to
September 30, 2021, in accordance with division (A) of Section
265.235 of H.B. 166 of the 133rd general assembly if the school had
been in operation for the entirety of that fiscal year, as calculated
by the department, and the amount that would have been paid to the
school for that fiscal year under section 3326.41 of the Revised Code
in accordance with division (B) of Section 265.235 of H.B. 166 of the
133rd general assembly, if any, if the school had been in operation
for the entirety of that fiscal year, as calculated by the
department;

(3)
For a science, technology, engineering, and mathematics school that
was not in operation for fiscal year 2020, the amount that would have
been paid to the school if it was in operation for that school year
under section 3326.33 of the Revised Code as that section existed
prior to September 30, 2021, in accordance with division (A) of
Section 265.235 of H.B. 166 of the 133rd general assembly if the
school had been in operation for the entirety of that fiscal year, as
calculated by the department, and the amount that would have been
paid to the school for that fiscal year under section 3326.41 of the
Revised Code in accordance with division (B) of Section 265.235 of
H.B. 166 of the 133rd general assembly, if any, if the school had
been in operation for the entirety of that fiscal year, as calculated
by the department.

(R)
"Funding unit" means any of the following:

(1)
A city, local, exempted village, or joint vocational school district;

(2)
The community and STEM school unit;

(3)
The educational choice scholarship unit;

(4)
The pilot project scholarship unit;

(5)
The autism scholarship unit;

(6)
The Jon Peterson special needs scholarship unit
;

(7)
The nonchartered educational savings account unit
.

(S)
"Jon Peterson special needs scholarship unit" means a unit
that consists of all of the students for whom Jon Peterson
scholarships are awarded under sections 3310.51 to 3310.64 of the
Revised Code.

(T)
"Internet- or computer-based community school" has the same
meaning as in section 3314.02 of the Revised Code.

(U)
"LRE student with a disability" means a child with a
disability who has an individualized education program providing for
the student to spend more than half of each school day in a regular
school setting with nondisabled students. For purposes of this
division, "individualized education program" and "child
with a disability" have the same meanings as in section 3323.01
of the Revised Code, and "LRE" is an abbreviation for
"least restrictive environment."

(V)
"Medically fragile child" means a child to whom all of the
following apply:

(1)
The child requires the services of a doctor of medicine or
osteopathic medicine at least once a week due to the instability of
the child's medical condition.

(2)
The child requires the services of a registered nurse on a daily
basis.

(3)
The child is at risk of institutionalization in a hospital, skilled
nursing facility, or intermediate care facility for individuals with
intellectual disabilities.

(W)(1)
A child may be identified as having an "other health
impairment-major" if the child's condition meets the definition
of "other health impaired" established in rules previously
adopted by the department and if either of the following apply:

(a)
The child is identified as having a medical condition that is among
those listed by the department as conditions where a substantial
majority of cases fall within the definition of "medically
fragile child."

(b)
The child is determined by the department to be a medically fragile
child. A school district superintendent may petition the department
for a determination that a child is a medically fragile child.

(2)
A child may be identified as having an "other health
impairment-minor" if the child's condition meets the definition
of "other health impaired" established in rules previously
adopted by the department but the child's condition does not meet
either of the conditions specified in division (W)(1)(a) or (b) of
this section.

(X)(1)
For fiscal years 2024 and 2025, a city, local, exempted village, or
joint vocational school district's, community school's, or STEM
school's "general phase-in percentage" is equal to the
percentage for that fiscal year that is determined by the general
assembly.

(2)
For fiscal years 2024 and 2025, a city, local, exempted village, or
joint vocational school district's "phase-in percentage for
disadvantaged pupil impact aid" is equal to the percentage for
that fiscal year that is determined by the general assembly.

(Y)
"Pilot project scholarship unit" means a unit that consists
of all of the students for whom pilot project scholarships are
awarded under sections 3313.974 to 3313.979 of the Revised Code.

(Z)
"Preschool child with a disability" means a child with a
disability, as defined in section 3323.01 of the Revised Code, who is
at least age three but is not of compulsory school age, as defined in
section 3321.01 of the Revised Code, and who is not currently
enrolled in kindergarten.

(AA)
"Related services" includes:

(1)
Child study, special education supervisors and coordinators, speech
and hearing services, adaptive physical development services,
occupational or physical therapy, teacher assistants for children
with disabilities whose disabilities are described in division (B) of
section 3317.013 or division (G)(3) of this section, behavioral
intervention, interpreter services, work study, nursing services, and
specialized integrative services as those terms are defined by the
department;

(2)
Speech and language services provided to any student with a
disability, including any student whose primary or only disability is
a speech and language disability;

(3)
Any related service not specifically covered by other state funds but
specified in federal law, including but not limited to, audiology and
school psychological services;

(4)
Any service included in units funded under former division (O)(1) of
section 3317.024 of the Revised Code;

(5)
Any other related service needed by children with disabilities in
accordance with their individualized education programs.

(BB)
"School district," unless otherwise specified, means city,
local, and exempted village school districts.

(CC)
"Separately educated student with a disability" has the
same meaning as in section 3313.974 of the Revised Code.

(DD)
"State education aid" has the same meaning as in section
5751.20 of the Revised Code.

(EE)(1)
"State share percentage" means the following for a city,
local, or exempted village school district:

(a)
For fiscal years 2024 and 2025, the state share percentage calculated
under section 3317.017 of the Revised Code;

(b)
For fiscal year 2026 and each fiscal year thereafter, a percentage
calculated in a manner determined by the general assembly.

(2)
"State share percentage" means the following for a joint
vocational school district:

(a)
For fiscal years 2024 and 2025, the percentage calculated in
accordance with the following formula:

The
amount computed for the district under division (A)(1) of section
3317.16 of the Revised Code for that fiscal year
/

the aggregate base cost calculated for the district for that fiscal
year under section 3317.012 of the Revised Code

(b)
For fiscal year 2026 and each fiscal year thereafter, a percentage
calculated in a manner determined by the general assembly.

(FF)
"Statewide average base cost per pupil" means the
following:

(1)
For fiscal years 2024 and 2025, the statewide average base cost per
pupil calculated under division (A) of section 3317.018 of the
Revised Code;

(2)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(GG)
"Statewide average career-technical base cost per pupil"
means the following:

(1)
For fiscal years 2024 and 2025, the statewide average
career-technical base cost per pupil calculated under division (B) of
section 3317.018 of the Revised Code;

(2)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(HH)
"STEM school" means a science, technology, engineering, and
mathematics school established under Chapter 3326. of the Revised
Code.

(II)
"Taxes charged and payable" means the taxes charged and
payable against real and public utility property after making the
reduction required by section 319.301 of the Revised Code, plus the
taxes levied against tangible personal property.

(JJ)
For purposes of sections 3317.017 and 3317.16 of the Revised Code,
"three-year average valuation" for a fiscal year means the
average of total taxable value for the three most recent tax years
for which data is available, as certified under section 3317.021 of
the Revised Code.

(KK)
"Total ADM" means, for a city, local, or exempted village
school district, the enrollment reported under division (A) of
section 3317.03 of the Revised Code minus the enrollment reported
under divisions (A)(2)(a), (b), (g), (h),
and

(i)
,
and (k)

of that section, as verified by the department and adjusted if so
ordered under division (K) of that section.

(LL)
"Total special education ADM" means the sum of categories
one through six special education ADM.

(MM)
"Total taxable value" means the sum of the amounts
certified for a city, local, exempted village, or joint vocational
school district under divisions (A)(1) and (2) of section 3317.021 of
the Revised Code.

(NN)
"Tuition discount" means any deduction from the base
tuition amount per student charged by a chartered nonpublic school,
to which the student's family is entitled due to one or more of the
following conditions:

(1)
The student's family has multiple children enrolled in the same
school.

(2)
The student's family is a member of or affiliated with a religious or
secular organization that provides oversight of the school or from
which the school has agreed to enroll students.

(3)
The student's parent is an employee of the school.

(4)
Some other qualification not based on the income of the student's
family or the student's athletic or academic ability and for which
all students in the school may qualify.

(OO)
"Nonchartered educational savings account unit" means a
unit that consists of all the students for whom educational savings
accounts are established under sections 3310.21 to 3310.26 of the
Revised Code.

Sec.
3317.022.
The
department of education and workforce shall compute and distribute
state core foundation funding to each eligible funding unit that is a
city, local, or exempted village school district, the community and
STEM school unit, the educational choice scholarship unit, the pilot
project scholarship unit, the autism scholarship unit,
and

the
Jon Peterson special needs scholarship unit
,
and the nonchartered educational savings account unit

for the fiscal year, using the information obtained under section
3317.021 of the Revised Code in the calendar year in which the fiscal
year begins in accordance with the following:

For
fiscal years 2024 and 2025, for a funding unit that is a city, local,
or exempted village school district:

The
district's funding base + [(the district's state core foundation
funding components for that fiscal year calculated under divisions
(A)(1), (2), (3), (5), (6), (7), and (8) of this section - the
district's general funding base calculated in accordance with
division (N)(1) of section 3317.02 of the Revised Code) X the
district's general phase-in percentage for that fiscal year] + [(the
district's disadvantaged pupil impact aid for that fiscal year
calculated under division (A)(4) of this section – the district's
disadvantaged pupil impact aid funding base calculated in accordance
with division (N)(2) of section 3317.02 of the Revised Code) X the
district's phase-in percentage for disadvantaged pupil impact aid for
that fiscal year] + the district's supplemental targeted assistance
funds calculated under section 3317.0218 of the Revised Code

For
fiscal year 2026 and each fiscal year thereafter, for a funding unit
that is a city, local, or exempted village school district, the sum
of the district's state core foundation funding components for that
fiscal year calculated under divisions (A)(1), (2), (3), (4), (5),
(6), (7), and (8) of this section and the district's supplemental
targeted assistance funds calculated under section 3317.0218 of the
Revised Code, if the general assembly authorizes such payments to
these funding units.

For
fiscal years 2024 and 2025, for the community and STEM school unit,
an amount calculated in accordance with section 3317.026 of the
Revised Code.

For
fiscal
years

year

2026
and each fiscal year thereafter, for the community and STEM school
unit, an amount calculated in accordance with divisions (A)(1), (3),
(4), (5), (7), (8), and (9) of this section, if the general assembly
authorizes such payments to these funding units.

For
the educational choice scholarship unit, the amount calculated under
division (A)(10) of this section.

For
the pilot project scholarship unit, the amount calculated under
division (A)(11) of this section.

For
the autism scholarship unit, the amount calculated under division
(A)(12) of this section.

For
the Jon Peterson special needs scholarship unit, the amount
calculated under division (A)(13) of this section.

For
fiscal year 2027 and each fiscal year thereafter, for the
nonchartered educational savings account unit, the amount calculated
under division (A)(14) of this section.

(A)
A funding unit's state core foundation funding components shall be
the following:

(1)(a)
If the funding unit is a city, local, or exempted village school
district, the district's state share, which is equal to the
following:

(i)
For fiscal years 2024 and 2025, the amount calculated under division
(B) of section 3317.017 of the Revised Code;

(ii)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(b)
If the funding unit is the community and STEM school unit, the
aggregate base cost for all schools in that unit, which is equal to
the following:

(i)
For fiscal years 2024 and 2025, the amount calculated under section
3317.0110 of the Revised Code;

(ii)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(2)
If the funding unit is a city, local, or exempted village school
district, targeted assistance funds equal to the following:

(a)
For fiscal years 2024 and 2025, an amount calculated under section
3317.0217 of the Revised Code;

(b)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(3)
If the funding unit is a city, local, or exempted village school
district or the community and STEM school unit, additional state aid
for special education and related services provided under Chapter
3323. of the Revised Code calculated as follows:

(a)
For fiscal years 2024 and 2025, the sum of the following:

(i)
The funding unit's category one special education ADM X the multiple
specified in division (A) of section 3317.013 of the Revised Code X
the statewide average base cost per pupil for that fiscal year X if
the funding unit is a city, local, or exempted village school
district, the district's state share percentage;

(ii)
The funding unit's category two special education ADM X the multiple
specified in division (B) of section 3317.013 of the Revised Code X
the statewide average base cost per pupil for that fiscal year X if
the funding unit is a city, local, or exempted village school
district, the district's state share percentage;

(iii)
The funding unit's category three special education ADM X the
multiple specified in division (C) of section 3317.013 of the Revised
Code X the statewide average base cost per pupil for that fiscal year
X if the funding unit is a city, local, or exempted village school
district, the district's state share percentage;

(iv)
The funding unit's category four special education ADM X the multiple
specified in division (D) of section 3317.013 of the Revised Code X
the statewide average base cost per pupil for that fiscal year X if
the funding unit is a city, local, or exempted village school
district, the district's state share percentage;

(v)
The funding unit's category five special education ADM X the multiple
specified in division (E) of section 3317.013 of the Revised Code X
the statewide average base cost per pupil for that fiscal year X if
the funding unit is a city, local, or exempted village school
district, the district's state share percentage;

(vi)
The funding unit's category six special education ADM X the multiple
specified in division (F) of section 3317.013 of the Revised Code X
the statewide average base cost per pupil for that fiscal year X if
the funding unit is a city, local, or exempted village school
district, the district's state share percentage.

(b)
For fiscal year 2026 and each fiscal year thereafter, the sum of the
following:

(i)
An amount calculated in a manner determined by the general assembly
times the funding unit's category one special education ADM;

(ii)
An amount calculated in a manner determined by the general assembly
times the funding unit's category two special education ADM;

(iii)
An amount calculated in a manner determined by the general assembly
times the funding unit's category three special education ADM;

(iv)
An amount calculated in a manner determined by the general assembly
times the funding unit's category four special education ADM;

(v)
An amount calculated in a manner determined by the general assembly
times the funding unit's category five special education ADM;

(vi)
An amount calculated in a manner determined by the general assembly
times the funding unit's category six special education ADM.

(4)
If the funding unit is a city, local, or exempted village school
district or the community and STEM school unit, disadvantaged pupil
impact aid calculated according to the following formula:

(a)
If the funding unit is a city, local, or exempted village school
district, an amount equal to the following:

(i)
For fiscal years 2024 and 2025, the following product:

$422
X (the district's economically disadvantaged index) X the number of
students who are economically disadvantaged as certified under
division (B)(21) of section 3317.03 of the Revised Code

(ii)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(b)
If the funding unit is the community and STEM school unit, an amount
equal to the following:

(i)
For fiscal years 2024 and 2025, an amount calculated as follows:

(I)
For each student in the funding unit's enrolled ADM who is
economically disadvantaged and is not enrolled in an internet- or
computer-based community school, multiply $422 by the economically
disadvantaged index of the school in which the student is enrolled;

(II)
Compute the funding unit's disadvantaged pupil impact aid by
calculating the sum of the amounts determined under division
(A)(4)(b)(i)(I) of this section.

(ii)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated as follows:

(I)
For each student in the funding unit's enrolled ADM who is
economically disadvantaged and is not enrolled in an internet- or
computer-based community school, calculate an amount in the manner
determined by the general assembly;

(II)
Compute the funding unit's disadvantaged pupil impact aid by
calculating the sum of the amounts determined under division
(A)(4)(b)(ii)(I) of this section.

(5)
If the funding unit is a city, local, or exempted village school
district or the community and STEM school unit, English learner funds
calculated as follows:

(a)
For fiscal years 2024 and 2025, the sum of the following:

(i)
The funding unit's category one English learner ADM X the multiple
specified in division (A) of section 3317.016 of the Revised Code X
the statewide average base cost per pupil for that fiscal year X if
the funding unit is a city, local, or exempted village school
district, the district's state share percentage;

(ii)
The funding unit's category two English learner ADM X the multiple
specified in division (B) of section 3317.016 of the Revised Code X
the statewide average base cost per pupil for that fiscal year X if
the funding unit is a city, local, or exempted village school
district, the district's state share percentage;

(iii)
The funding unit's category three English learner ADM X the multiple
specified in division (C) of section 3317.016 of the Revised Code X
the statewide average base cost per pupil for that fiscal year X if
the funding unit is a city, local, or exempted village school
district, the district's state share percentage.

(b)
For fiscal year 2026 and each fiscal year thereafter, the sum of the
following:

(i)
An amount calculated in a manner determined by the general assembly
times the funding unit's category one English learner ADM;

(ii)
An amount calculated in a manner determined by the general assembly
times the funding unit's category two English learner ADM;

(iii)
An amount calculated in a manner determined by the general assembly
times the funding unit's category three English learner ADM.

(6)(a)
For fiscal years 2024 and 2025, if the funding unit is a city, local,
or exempted village school district, all of the following:

(i)
Gifted identification funds calculated according to the following
formula:

$24
X the district's enrolled ADM for grades kindergarten through six X
the district's state share percentage

(ii)
Gifted referral funds calculated according to the following formula:

$2.50
X the district's enrolled ADM X the district's state share percentage

(iii)
Gifted professional development funds calculated according to the
following formula:

(The
greater of the number of gifted students enrolled in the district as
certified under division (B)(22) of section 3317.03 of the Revised
Code and ten per cent of the district's enrolled ADM) X the
district's state share percentage X $21, for fiscal year 2024, or
$28, for fiscal year 2025

(iv)
Gifted unit funding calculated under section 3317.051 of the Revised
Code.

(b)
For fiscal year 2026 and each fiscal year thereafter, all of the
following:

(i)
Gifted identification funds calculated in a manner determined by the
general assembly;

(ii)
Gifted referral funds calculated in a manner determined by the
general assembly, if the general assembly authorizes such a payment;

(iii)
Gifted professional development funds calculated in a manner
determined by the general assembly, if the general assembly
authorizes such a payment;

(iv)
Gifted unit funding calculated in an amount determined by the general
assembly.

(7)
If the funding unit is a city, local, or exempted village school
district or the community and STEM school unit, career-technical
education funds calculated under division (C) of section 3317.014 of
the Revised Code.

(8)
If the funding unit is a city, local, or exempted village school
district or the community and STEM school unit, career-technical
education associated services funds calculated under division (D) of
section 3317.014 of the Revised Code.

(9)
If the funding unit is the community and STEM school unit, an amount
calculated as follows:

(a)
For fiscal years 2024 and 2025, an amount equal to the following:

[The
number of students in the funding unit's enrolled ADM who are
reported under division (B)(5) of section 3314.08 of the Revised Code
X (the aggregate base cost calculated for all schools in the funding
unit for that fiscal year under section 3317.0110 of the Revised Code

/

the funding unit's enrolled ADM) X.20]

(b)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated in a manner determined by the general assembly.

(10)
If the funding unit is the educational choice scholarship unit, an
amount calculated as follows:

(a)
For each student in the funding unit's enrolled ADM, determine the
lesser of the following:

(i)
The base tuition of the chartered nonpublic school in which the
student is enrolled minus the total amount of any applicable tuition
discounts for which the student qualifies;

(ii)(I)
If the student receives a scholarship under section 3310.03 of the
Revised Code, or received a scholarship for the first time under
section 3310.032 of the Revised Code prior to the effective date of
this amendment and the student's parent does not elect to receive a
scholarship amount under division (A)(10)(a)(ii)(II) of this section,
$5,500, if the student is in grades kindergarten through eight, or
$7,500, if the student is in grades nine through twelve.

(II)
If the student receives a scholarship for the first time under
section 3310.032 of the Revised Code on and after the effective date
of this amendment, or if a student who received a scholarship for the
first time under that section prior to that date and the student's
parent elects to receive a scholarship amount under division
(A)(10)(a)(ii)(II) of this section, an amount calculated in
accordance with section 3310.08 of the Revised Code. The department
shall provide an opportunity each fiscal year for a parent to elect
to receive a scholarship amount under division (A)(10)(a)(ii)(II) of
this section.

The
amounts specified in division (A)(10)(a)(ii)(I) of this section shall
increase in future fiscal years by the same percentage that the
statewide average base cost per pupil increases in future fiscal
years.

(b)
Compute the sum of the amounts calculated under division (A)(10)(a)
of this section.

(11)
If the funding unit is the pilot project scholarship unit, an amount
calculated as follows:

(a)
For each student in the funding unit's enrolled ADM, determine the
lesser of the following:

(i)
The net tuition charges of the student's alternative school;

(ii)
$5,500, if the student is in grades kindergarten through eight, or
$7,500, if the student is in grades nine through twelve.

The
amounts specified in division (A)(11)(a)(ii) of this section shall
increase in future fiscal years by the same percentage that the
statewide average base cost per pupil increases in future fiscal
years.

For
purposes of division (A)(11)(a) of this section, the net tuition and
fees charged to a student shall be the tuition amount specified by
the alternative school minus all other financial aid, discounts, and
adjustments received for the student. In cases where discounts are
offered for multiple students from the same family, and not all
students in the same family are scholarship recipients, the net
tuition amount attributable to the scholarship recipient shall be the
lowest net tuition to which the family is entitled.

The
department shall provide for an increase in the amount determined for
any student who is an LRE student with a disability and shall further
increase such amount in the case of any separately educated student
with a disability, as that term is defined in section 3313.974 of the
Revised Code. Such increases shall take into account the instruction,
related services, and transportation costs of educating such
students.

(b)
Compute the sum of the amounts calculated under division (A)(17)(a)
of this section.

(12)
If the funding unit is the autism scholarship unit, an amount
calculated as follows:

(a)
For each student in the funding unit's enrolled ADM, determine the
lesser of the following:

(i)
The tuition charged for the student's special education program, as
that term is defined in section 3310.41 of the Revised Code;

(ii)
$32,445.

(b)
Compute the sum of the amounts calculated under division (A)(12)(a)
of this section.

(13)
If the funding unit is the Jon Peterson special needs scholarship
unit, an amount calculated as follows:

(a)
For each student in the funding unit's enrolled ADM, determine the
least of the following:

(i)
The amount of fees charged for that school year by the student's
alternative public provider or registered private provider, as those
terms are defined in section 3310.51 of the Revised Code;

(ii)
$7,190 plus an amount determined as follows:

(I)
If the student is receiving special education services for a
disability specified in division (A) of section 3317.013 of the
Revised Code, $1,751
,

for fiscal year 2024, and $2,395 for fiscal year 2025;

(II)
If the student is receiving special education services for a
disability specified in division (B) of section 3317.013 of the
Revised Code, $4,442
,

for fiscal year 2024, and $5,280 for fiscal year 2025;

(III)
If the student is receiving special education services for a
disability specified in division (C) of section 3317.013 of the
Revised Code, $10,673
,

for fiscal year 2024, and $11,960 for fiscal year 2025;

(IV)
If the student is receiving special education services for a
disability specified in division (D) of section 3317.013 of the
Revised Code, $14,243
,

for fiscal year 2024, and $15,787 for fiscal year 2025;

(V)
If the student is receiving special education services for a
disability specified in division (E) of section 3317.013 of the
Revised Code, $19,290
,

for fiscal year 2024, and $21,197 for fiscal year 2025;

(VI)
If the student is receiving special education services for a
disability specified in division (F) of section 3317.013 of the
Revised Code, $28,438
,

for fiscal year 2024, and $30,469 for fiscal year 2025.

(iii)
$30,000
,

for fiscal year 2024, and $32,445 for fiscal year 2025.

The
amount specified in division (A)(13)(a)(ii) of this section shall
increase in future fiscal years by the same percentage that the
statewide average base cost per pupil increases in future fiscal
years.

The
amounts specified in divisions (A)(13)(a)(ii)(I) to (VI) of this
section shall increase in future fiscal years by the same percentage
that the amounts calculated by the general assembly for those
categories of special education services under division (A)(3) of
this section increase in future fiscal years.

(b)
Compute the sum of the amounts calculated under division (A)(13)(a)
of this section.

(14)
If the funding unit is the nonchartered educational savings account
unit, an amount calculated as follows:

(a)
For each student in the funding unit's enrolled ADM, an amount
calculated under section 3310.26 of the Revised Code;

(b)
Compute the sum of the amounts calculated under division (A)(14)(a)
of this section.

(B)
In any fiscal year, a funding unit that is a city, local, or exempted
village school district shall spend for purposes that the department
designates as approved for special education and related services
expenses at least the amount calculated as follows:

(The
base cost per pupil calculated for the district for that fiscal year
X the total special education ADM) + (the district's category one
special education ADM X the multiple specified in division (A) of
section 3317.013 of the Revised Code X the statewide average base
cost per pupil) + (the district's category two special education ADM
X the multiple specified in division (B) of section 3317.013 of the
Revised Code X the statewide average base cost per pupil) + (the
district's category three special education ADM X the multiple
specified in division (C) of section 3317.013 of the Revised Code X
the statewide average base cost per pupil) + (the district's category
four special education ADM X the multiple specified in division (D)
of section 3317.013 of the Revised Code X the statewide average base
cost per pupil) + (the district's category five special education ADM
X the multiple specified in division (E) of section 3317.013 of the
Revised Code X the statewide average base cost per pupil) + (the
district's category six special education ADM X the multiple
specified in division (F) of section 3317.013 of the Revised Code X
the statewide average base cost per pupil)

The
purposes approved by the department for special education expenses
shall include, but shall not be limited to, identification of
children with disabilities, compliance with state rules governing the
education of children with disabilities and prescribing the continuum
of program options for children with disabilities, provision of
speech language pathology services, and the portion of the school
district's overall administrative and overhead costs that are
attributable to the district's special education student population.

(C)
A funding unit that is a city, local, or exempted village school
district shall spend the funds it receives under division (A)(4) of
this section in accordance with section 3317.25 of the Revised Code.

(D)(1)
Except as provided in division (B) of section 3317.026 of the Revised
Code, the department shall distribute to each community school
established under Chapter 3314. of the Revised Code and to each STEM
school established under Chapter 3326. of the Revised Code, from the
funds paid to the community and STEM school unit under this section,
an amount for each student enrolled in the school equal to the sum of
the following:

(a)
The school's base cost per pupil for that fiscal year, calculated as
follows:

(i)
For fiscal years 2024 and 2025:

The
aggregate base cost calculated for the school for that fiscal year
under section 3317.0110 of the Revised Code
/

the number of students enrolled in the school for that fiscal year

(ii)
For fiscal year 2026 and each fiscal year thereafter, an amount
determined by the general assembly under division (A)(1)(b)(ii) of
this section divided by the number of students enrolled in the school
for that fiscal year.

(b)
If the student is a special education student:

(i)
For fiscal years 2024 and 2025, the multiple specified for the
student's special education category under section 3317.013 of the
Revised Code times the statewide average base cost per pupil;

(ii)
For fiscal year 2026 and each fiscal year thereafter, the amount
calculated for the student's special education category in a manner
determined by the general assembly under division (A)(3)(b) of this
section.

(c)
If the school is not an internet- or computer-based community school
and the student is economically disadvantaged:

(i)
For fiscal years 2024 and 2025, the amount calculated for the student
under division (A)(4)(b)(i)(I) of this section;

(ii)
For fiscal year 2026 and each fiscal year thereafter, an amount
calculated for the student in the manner determined by the general
assembly under division (A)(4)(b)(ii)(I) of this section.

(d)
If the student is an English learner:

(i)
For fiscal years 2024 and 2025, the multiple specified for the
student's English learner category under section 3317.016 of the
Revised Code times the statewide average base cost per pupil;

(ii)
For fiscal year 2026 and each fiscal year thereafter, the amount
calculated for the student's special education category in a manner
determined by the general assembly under division (A)(5)(b) of this
section.

(e)
If the student is a career-technical education student:

(i)
For fiscal years 2024 and 2025, the multiple specified for the
student's career-technical education category under section 3317.014
of the Revised Code times the statewide average career-technical base
cost per pupil;

(ii)
For fiscal year 2026 and each fiscal year thereafter, the amount
calculated for the student's career-technical education category in a
manner determined by the general assembly under section 3317.014 of
the Revised Code.

(f)
If the student is a career-technical education student:

(i)
For fiscal years 2024 and 2025, the multiple for career-technical
associated services specified under section 3317.014 of the Revised
Code times the statewide average career-technical base cost per
pupil;

(ii)
For fiscal year 2026 and each fiscal year thereafter, the amount
calculated for career-technical associated services in a manner
determined by the general assembly under section 3317.014 of the
Revised Code.

(2)
The department shall distribute to each community school established
under Chapter 3314. of the Revised Code and to each STEM school
established under Chapter 3326. of the Revised Code, from the funds
paid to the community and STEM school unit under this section, an
amount equal to the amount calculated for the school under division
(A)(9) of this section.

(E)
The department shall distribute to the parent of each student for
whom an educational choice scholarship is awarded under section
3310.03 or 3310.032 of the Revised Code, or to the student if at
least eighteen years of age, from the funds paid to the educational
choice scholarship unit under this section, a scholarship equal to
the amount calculated for the student under division (A)(10)(a) of
this section. The scholarship shall be distributed in monthly partial
payments, and the department shall proportionately reduce or
terminate the payments for any student who withdraws from a chartered
nonpublic school prior to the end of the school year.

For
purposes of divisions (E) and (F) of this section, in the case of a
student who is not living with the student's parent, the department
shall distribute the scholarship payments to the student's guardian,
legal custodian, kinship caregiver, foster caregiver, or caretaker.
For the purposes of this division, "caretaker" has the same
meaning as in section 3310.033 of the Revised Code, "kinship
caregiver" has the same meaning as in section 5101.85 of the
Revised Code, and "foster caregiver" has the same meaning
as in section 5103.02 of the Revised Code.

(F)
If a student is awarded a pilot project scholarship under sections
3313.974 to 3313.979 of the Revised Code, the department shall
distribute to the parent of the student, if the student is attending
a registered private school as defined in section 3313.974 of the
Revised Code, or the student's school district of attendance, if the
scholarship is to be used for payments to a public school in a school
district adjacent to the pilot project school district pursuant to
section 3327.06 of the Revised Code, a scholarship from the funds
paid to the pilot project scholarship unit under this section that is
equal to the amount calculated for the student under division
(A)(11)(a) of this section.

In
the case of a scholarship distributed to a student's parent, the
scholarship shall be distributed in monthly partial payments. The
scholarship amount shall be proportionately reduced in the case of
any such student who is not enrolled in a registered private school,
as that term is defined in section 3313.974 of the Revised Code, for
the entire school year.

In
the case of a scholarship distributed to a student's school district
of attendance, the department shall, on behalf of the student's
parents, use the scholarship to make the tuition payments required by
section 3327.06 of the Revised Code to the student's school district
of attendance, except that, notwithstanding sections 3323.13,
3323.14, and 3327.06 of the Revised Code, the total payments in any
school year shall not exceed the scholarship amount calculated for
the student under division (A)(11)(a) of this section.

(G)
The department shall distribute to the parent of each student for
whom an autism scholarship is awarded under section 3310.41 of the
Revised Code, from the funds paid to the autism scholarship unit
under this section, a scholarship equal to the amount calculated for
the student under division (A)(12)(a) of this section. The
scholarship shall be distributed from time to time in partial
payments. The scholarship amount shall be proportionately reduced in
the case of any student who is not enrolled in the special education
program for which a scholarship was awarded under section 3310.41 of
the Revised Code for the entire school year. The department shall
make no payments to the parent of a student while any administrative
or judicial mediation or proceedings with respect to the content of
the student's individualized education program are pending.

(H)
The department shall distribute to the parent of each student for
whom a Jon Peterson special needs scholarship is awarded under
sections 3310.51 to 3310.64 of the Revised Code, from the funds paid
to the Jon Peterson special needs scholarship unit under this
section, a scholarship equal to the amount calculated for the student
under division (A)(13)(a) of this section. The scholarship shall be
distributed in periodic payments, and the department shall
proportionately reduce or terminate the payments for any student who
is not enrolled in the special education program of an alternative
public provider or a registered private provider, as those terms are
defined in section 3310.51 of the Revised Code, for the entire school
year.

(I)
For fiscal years 2024 and 2025, a school district shall spend the
funds it receives under division (A)(5) of this section only for
services for English learners.

(J)
For fiscal year 2024 and each fiscal year thereafter, a school
district shall spend the funds it receives under division (A)(6) of
this section only for the identification of gifted students, gifted
coordinator services, gifted intervention specialist services, and
gifted professional development. For fiscal year 2024 and each fiscal
year thereafter, if the department determines that a district is not
in compliance with this division, it shall reduce the district's
payments for that fiscal year under this chapter by an amount equal
to the amount paid to the district for that fiscal year under
division (A)(6) of this section that was not spent in accordance with
this division. The department shall reduce the payment within ninety
days of data finalization.

(K)
The department shall transfer to each educational savings account
established for a student by the treasurer of state under sections
3310.21 to 3310.26 of the Revised Code, from the funds paid to the
nonchartered educational savings account unit under this section, an
amount of funds equal to the amount calculated for the student under
division (A)(14)(a) of this section. The department shall distribute
those funds in one annual payment. To the extent practicable, the
department shall make that payment for which an account is
established prior to the school year for which it is sought before
the first day of that school year.

Sec.
3317.03.
(A)
The superintendent of each city, local, and exempted village school
district shall report to the department of education and workforce as
of the last day of October, March, and June of each year the
enrollment of students receiving services from schools under the
superintendent's supervision, and the numbers of other students
entitled to attend school in the district under section 3313.64 or
3313.65 of the Revised Code the superintendent is required to report
under this section, so that the department can calculate the
district's enrolled ADM, formula ADM, total ADM, category one through
five career-technical education ADM, category one through three
English learner ADM, category one through six special education ADM,
transportation ADM, and, for purposes of provisions of law outside of
Chapter 3317. of the Revised Code, average daily membership.

(1)
The enrollment reported by the superintendent during the reporting
period shall consist of the number of students in grades kindergarten
through twelve receiving any educational services from the district,
except that the following categories of students shall not be
included in the determination:

(a)
Students enrolled in adult education classes;

(b)
Adjacent or other district students enrolled in the district under an
open enrollment policy pursuant to section 3313.98 of the Revised
Code;

(c)
Students receiving services in the district pursuant to a compact,
cooperative education agreement, or a contract, but who are entitled
to attend school in another district pursuant to section 3313.64 or
3313.65 of the Revised Code;

(d)
Students for whom tuition is payable pursuant to sections 3317.081
and 3323.141 of the Revised Code;

(e)
Students receiving services in the district through a scholarship
awarded under either section 3310.41 or sections 3310.51 to 3310.64
of the Revised Code.

When
reporting students under division (A)(1) of this section, the
superintendent also shall report the district where each student is
entitled to attend school pursuant to sections 3313.64 and 3313.65 of
the Revised Code.

(2)
The department shall compile a list of all students reported to be
enrolled in a district under division (A)(1) of this section and of
the students entitled to attend school in the district pursuant to
section 3313.64 or 3313.65 of the Revised Code on an FTE basis but
receiving educational services in grades kindergarten through twelve
from one or more of the following entities:

(a)
A community school pursuant to Chapter 3314. of the Revised Code,
including any participation in a college pursuant to Chapter 3365. of
the Revised Code while enrolled in such community school;

(b)
An alternative school pursuant to sections 3313.974 to 3313.979 of
the Revised Code;

(c)
A college pursuant to Chapter 3365. of the Revised Code, except when
the student is enrolled in the college while also enrolled in a
community school pursuant to Chapter 3314., a science, technology,
engineering, and mathematics school established under Chapter 3326.,
or a college-preparatory boarding school established under Chapter
3328. of the Revised Code;

(d)
An adjacent or other school district under an open enrollment policy
adopted pursuant to section 3313.98 of the Revised Code;

(e)
An educational service center or cooperative education district;

(f)
Another school district under a cooperative education agreement,
compact, or contract;

(g)
A chartered nonpublic school with a scholarship paid under section
3317.022 of the Revised Code, if the students qualified for the
scholarship under section 3310.03 or 3310.032 of the Revised Code;

(h)
An alternative public provider or a registered private provider with
a scholarship awarded under either section 3310.41 or sections
3310.51 to 3310.64 of the Revised Code.

As
used in this section, "alternative public provider" and
"registered private provider" have the same meanings as in
section 3310.41 or 3310.51 of the Revised Code, as applicable.

(i)
A science, technology, engineering, and mathematics school
established under Chapter 3326. of the Revised Code, including any
participation in a college pursuant to Chapter 3365. of the Revised
Code while enrolled in the school;

(j)
A college-preparatory boarding school established under Chapter 3328.
of the Revised Code, including any participation in a college
pursuant to Chapter 3365. of the Revised Code while enrolled in the
school
;

(k)
A nonchartered nonpublic school if the students have educational
savings accounts established under sections 3310.21 to 3310.26 of the
Revised Code
.

(3)
The department also shall compile a list of the students entitled to
attend school in the district under section 3313.64 or 3313.65 of the
Revised Code who are enrolled in a joint vocational school district
or under a career-technical education compact, excluding any students
so entitled to attend school in the district who are enrolled in
another school district through an open enrollment policy as reported
under division (A)(2)(d) of this section and then enroll in a joint
vocational school district or under a career-technical education
compact.

The
department shall provide each city, local, and exempted village
school district with an opportunity to review the list of students
compiled under divisions (A)(2) and (3) of this section to ensure
that the students reported accurately reflect the enrollment of
students in the district.

(B)
To enable the department to obtain the data needed to complete the
calculation of payments pursuant to this chapter, each superintendent
shall certify from the reports provided by the department under
division (A) of this section all of the following:

(1)
The total student enrollment in regular learning day classes included
in the report under division (A)(1) or (2), including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, of this section for each of the individual grades
kindergarten through twelve in schools under the superintendent's
supervision;

(2)
The unduplicated count of the number of preschool children with
disabilities enrolled in the district for whom the district is
eligible to receive funding under section 3317.0213 of the Revised
Code adjusted for the portion of the year each child is so enrolled,
in accordance with the disability categories prescribed in section
3317.013 of the Revised Code;

(3)
The number of children entitled to attend school in the district
pursuant to section 3313.64 or 3313.65 of the Revised Code who are:

(a)
Enrolled in a college under Chapter 3365. of the Revised Code, except
when the student is enrolled in the college while also enrolled in a
community school pursuant to Chapter 3314. of the Revised Code, a
science, technology, engineering, and mathematics school established
under Chapter 3326., or a college-preparatory boarding school
established under Chapter 3328. of the Revised Code;

(b)
Participating in a program operated by a county board of
developmental disabilities or a state institution.

(4)
The total enrollment of pupils in joint vocational schools;

(5)
The combined enrollment of children with disabilities reported under
division (A)(1) or (2) of this section, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, receiving special education services for the
category one disability described in division (A) of section 3317.013
of the Revised Code, including children attending a special education
program operated by an alternative public provider or a registered
private provider with a scholarship awarded under sections 3310.51 to
3310.64 of the Revised Code;

(6)
The combined enrollment of children with disabilities reported under
division (A)(1) or (2) of this section, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, receiving special education services for category
two disabilities described in division (B) of section 3317.013 of the
Revised Code, including children attending a special education
program operated by an alternative public provider or a registered
private provider with a scholarship awarded under sections 3310.51 to
3310.64 of the Revised Code;

(7)
The combined enrollment of children with disabilities reported under
division (A)(1) or (2) of this section, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, receiving special education services for category
three disabilities described in division (C) of section 3317.013 of
the Revised Code, including children attending a special education
program operated by an alternative public provider or a registered
private provider with a scholarship awarded under sections 3310.51 to
3310.64 of the Revised Code;

(8)
The combined enrollment of children with disabilities reported under
division (A)(1) or (2) of this section, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, receiving special education services for category
four disabilities described in division (D) of section 3317.013 of
the Revised Code, including children attending a special education
program operated by an alternative public provider or a registered
private provider with a scholarship awarded under sections 3310.51 to
3310.64 of the Revised Code;

(9)
The combined enrollment of children with disabilities reported under
division (A)(1) or (2) of this section, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, receiving special education services for the
category five disabilities described in division (E) of section
3317.013 of the Revised Code, including children attending a special
education program operated by an alternative public provider or a
registered private provider with a scholarship awarded under sections
3310.51 to 3310.64 of the Revised Code;

(10)
The combined enrollment of children with disabilities reported under
division (A)(1) or (2) of this section, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, receiving special education services for category
six disabilities described in division (F) of section 3317.013 of the
Revised Code, including children attending a special education
program operated by an alternative public provider or a registered
private provider with a scholarship awarded under either section
3310.41 or sections 3310.51 to 3310.64 of the Revised Code;

(11)
The enrollment of pupils reported under division (A)(1) or (2) of
this section on a full-time equivalency basis, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, in category one career-technical education programs
or classes, described in division (A)(1) of section 3317.014 of the
Revised Code, operated by the school district or by another district
that is a member of the district's career-technical planning
district, other than a joint vocational school district, or by an
educational service center, notwithstanding division (M) of section
3317.02 of the Revised Code and division (C)(3) of this section;

(12)
The enrollment of pupils reported under division (A)(1) or (2) of
this section on a full-time equivalency basis, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, in category two career-technical education programs
or services, described in division (A)(2) of section 3317.014 of the
Revised Code, operated by the school district or another school
district that is a member of the district's career-technical planning
district, other than a joint vocational school district, or by an
educational service center, notwithstanding division (M) of section
3317.02 of the Revised Code and division (C)(3) of this section;

(13)
The enrollment of pupils reported under division (A)(1) or (2) of
this section on a full-time equivalency basis, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, in category three career-technical education
programs or services, described in division (A)(3) of section
3317.014 of the Revised Code, operated by the school district or
another school district that is a member of the district's
career-technical planning district, other than a joint vocational
school district, or by an educational service center, notwithstanding
division (M) of section 3317.02 of the Revised Code and division
(C)(3) of this section;

(14)
The enrollment of pupils reported under division (A)(1) or (2) of
this section on a full-time equivalency basis, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, in category four career-technical education programs
or services, described in division (A)(4) of section 3317.014 of the
Revised Code, operated by the school district or another school
district that is a member of the district's career-technical planning
district, other than a joint vocational school district, or by an
educational service center, notwithstanding division (M) of section
3317.02 of the Revised Code and division (C)(3) of this section;

(15)
The enrollment of pupils reported under division (A)(1) or (2) of
this section on a full-time equivalency basis, including any student
described in division (A)(1)(b) of this section and excluding any
student reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),

and

(j)
,
and (k)

of this section, in category five career-technical education programs
or services, described in division (A)(5) of section 3317.014 of the
Revised Code, operated by the school district or another school
district that is a member of the district's career-technical planning
district, other than a joint vocational school district, or by an
educational service center, notwithstanding division (M) of section
3317.02 of the Revised Code and division (C)(3) of this section;

(16)
The enrollment of pupils reported under division (A)(1) or (2) of
this section who are English learners described in division (A) of
section 3317.016 of the Revised Code, including any student described
in division (A)(1)(b) of this section and excluding any student
reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),
and

(j)
,
and (k)

of this section;

(17)
The enrollment of pupils reported under division (A)(1) or (2) of
this section who are English learners described in division (B) of
section 3317.016 of the Revised Code, including any student described
in division (A)(1)(b) of this section and excluding any student
reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),
and

(j)
,
and (k)

of this section;

(18)
The enrollment of pupils reported under division (A)(1) or (2) of
this section who are English learners described in division (C) of
section 3317.016 of the Revised Code, including any student described
in division (A)(1)(b) of this section and excluding any student
reported under divisions (A)(2)(a), (b), (d), (g), (h), (i), and (j)
of this section;

(19)
The average number of children transported during the reporting
period by the school district on board-owned or contractor-owned and
-operated buses, reported in accordance with rules adopted by the
department;

(20)(a)
The number of children, other than preschool children with
disabilities, the district placed with a county board of
developmental disabilities in fiscal year 1998. Division (B)(20)(a)
of this section does not apply after fiscal year 2013.

(b)
The number of children with disabilities, other than preschool
children with disabilities, placed with a county board of
developmental disabilities in the current fiscal year to receive
special education services for the category one disability described
in division (A) of section 3317.013 of the Revised Code;

(c)
The number of children with disabilities, other than preschool
children with disabilities, placed with a county board of
developmental disabilities in the current fiscal year to receive
special education services for category two disabilities described in
division (B) of section 3317.013 of the Revised Code;

(d)
The number of children with disabilities, other than preschool
children with disabilities, placed with a county board of
developmental disabilities in the current fiscal year to receive
special education services for category three disabilities described
in division (C) of section 3317.013 of the Revised Code;

(e)
The number of children with disabilities, other than preschool
children with disabilities, placed with a county board of
developmental disabilities in the current fiscal year to receive
special education services for category four disabilities described
in division (D) of section 3317.013 of the Revised Code;

(f)
The number of children with disabilities, other than preschool
children with disabilities, placed with a county board of
developmental disabilities in the current fiscal year to receive
special education services for the category five disabilities
described in division (E) of section 3317.013 of the Revised Code;

(g)
The number of children with disabilities, other than preschool
children with disabilities, placed with a county board of
developmental disabilities in the current fiscal year to receive
special education services for category six disabilities described in
division (F) of section 3317.013 of the Revised Code.

(21)
The enrollment of students who are economically disadvantaged, as
defined by the department, including any student described in
divisions (A)(1)(b) of this section and excluding any student
reported under divisions (A)(2)(a), (b), (d), (g), (h), (i),
and

(j)
,
and (k)

of this section. A student shall not be categorically excluded from
the number reported under division (B)(21) of this section based on
anything other than family income.

(22)
The enrollment of students identified as gifted under division (A),
(B), (C), or (D) of section 3324.03 of the Revised Code.

(C)(1)
The department shall adopt rules necessary for implementing divisions
(A), (B), and (D) of this section.

(2)
A student enrolled in a community school established under Chapter
3314., a science, technology, engineering, and mathematics school
established under Chapter 3326., or a college-preparatory boarding
school established under Chapter 3328. of the Revised Code shall be
counted in the formula ADM of the school district in which the
student is entitled to attend school under section 3313.64 or 3313.65
of the Revised Code for the same proportion of the school year that
the student is counted in the enrollment of the community school, the
science, technology, engineering, and mathematics school, or the
college-preparatory boarding school for purposes of section 3317.022
or 3328.24 of the Revised Code. Notwithstanding the enrollment of
students reported pursuant to division (A)(2)(a), (i), or (j) of this
section, the department may adjust the formula ADM of a school
district to account for students entitled to attend school in the
district under section 3313.64 or 3313.65 of the Revised Code who are
enrolled in a community school, a science, technology, engineering,
and mathematics school, or a college-preparatory boarding school for
only a portion of the school year.

(3)
No child shall be counted as more than a total of one child in the
sum of the enrollment of students of a school district under division
(A), divisions (B)(1) to (22), or division (D) of this section,
except as follows:

(a)(i)
A child with a disability described in section 3317.013 of the
Revised Code may be counted both in formula ADM and in category one,
two, three, four, five, or six special education ADM and, if
applicable, in category one, two, three, four, or five
career-technical education ADM. As provided in division (M) of
section 3317.02 of the Revised Code, such a child shall be counted in
category one, two, three, four, five, or six special education ADM in
the same proportion that the child is counted in formula ADM.

(ii)
A child with a disability described in section 3317.013 of the
Revised Code may be counted both in enrolled ADM and in category one,
two, three, four, five, or six special education ADM and, if
applicable, in category one, two, three, four, or five
career-technical education ADM. As provided in division (M) of
section 3317.02 of the Revised Code, such a child shall be counted in
category one, two, three, four, five, or six special education ADM in
the same proportion that the child is counted in enrolled ADM.

(b)(i)
A child enrolled in career-technical education programs or classes
described in section 3317.014 of the Revised Code may be counted both
in formula ADM and category one, two, three, four, or five
career-technical education ADM and, if applicable, in category one,
two, three, four, five, or six special education ADM. Such a child
shall be counted in category one, two, three, four, or five
career-technical education ADM in the same proportion as the
percentage of time that the child spends in the career-technical
education programs or classes.

(ii)
A child enrolled in career-technical education programs or classes
described in section 3317.014 of the Revised Code may be counted both
in enrolled ADM and category one, two, three, four, or five
career-technical education ADM and, if applicable, in category one,
two, three, four, five, or six special education ADM. Such a child
shall be counted in category one, two, three, four, or five
career-technical education ADM in the same proportion as the
percentage of time that the child spends in the career-technical
education programs or classes.

(4)
Based on the information reported under this section, the department
shall determine the total student count, as defined in section
3301.011 of the Revised Code, for each school district.

(D)(1)
The superintendent of each joint vocational school district shall
report and certify to the department as of the last day of October,
March, and June of each year the enrollment of students receiving
services from schools under the superintendent's supervision so that
the department can calculate the district's enrolled ADM, formula
ADM, total ADM, category one through five career-technical education
ADM, category one through three English learner ADM, category one
through six special education ADM, and for purposes of provisions of
law outside of Chapter 3317. of the Revised Code, average daily
membership.

The
enrollment reported and certified by the superintendent, except as
otherwise provided in this division, shall consist of the number of
students in grades six through twelve receiving any educational
services from the district, except that the following categories of
students shall not be included in the determination:

(a)
Students enrolled in adult education classes;

(b)
Adjacent or other district joint vocational students enrolled in the
district under an open enrollment policy pursuant to section 3313.98
of the Revised Code;

(c)
Students receiving services in the district pursuant to a compact,
cooperative education agreement, or a contract, but who are entitled
to attend school in a city, local, or exempted village school
district whose territory is not part of the territory of the joint
vocational district;

(d)
Students for whom tuition is payable pursuant to sections 3317.081
and 3323.141 of the Revised Code.

(2)
To enable the department to obtain the data needed to complete the
calculation of payments pursuant to this chapter, each superintendent
shall certify from the report provided under division (D)(1) of this
section the enrollment for each of the following categories of
students:

(a)
Students enrolled in each individual grade included in the joint
vocational district schools, including any student described in
division (D)(1)(b) of this section;

(b)
Children with disabilities receiving special education services for
the category one disability described in division (A) of section
3317.013 of the Revised Code, including any student described in
division (D)(1)(b) of this section;

(c)
Children with disabilities receiving special education services for
the category two disabilities described in division (B) of section
3317.013 of the Revised Code, including any student described in
division (D)(1)(b) of this section;

(d)
Children with disabilities receiving special education services for
category three disabilities described in division (C) of section
3317.013 of the Revised Code, including any student described in
division (D)(1)(b) of this section;

(e)
Children with disabilities receiving special education services for
category four disabilities described in division (D) of section
3317.013 of the Revised Code, including any student described in
division (D)(1)(b) of this section;

(f)
Children with disabilities receiving special education services for
the category five disabilities described in division (E) of section
3317.013 of the Revised Code, including any student described in
division (D)(1)(b) of this section;

(g)
Children with disabilities receiving special education services for
category six disabilities described in division (F) of section
3317.013 of the Revised Code, including any student described in
division (D)(1)(b) of this section;

(h)
Students receiving category one career-technical education services,
described in division (A)(1) of section 3317.014 of the Revised Code,
including any student described in division (D)(1)(b) of this
section;

(i)
Students receiving category two career-technical education services,
described in division (A)(2) of section 3317.014 of the Revised Code,
including any student described in division (D)(1)(b) of this
section;

(j)
Students receiving category three career-technical education
services, described in division (A)(3) of section 3317.014 of the
Revised Code, including any student described in division (D)(1)(b)
of this section;

(k)
Students receiving category four career-technical education services,
described in division (A)(4) of section 3317.014 of the Revised Code,
including any student described in division (D)(1)(b) of this
section;

(l)
Students receiving category five career-technical education services,
described in division (A)(5) of section 3317.014 of the Revised Code,
including any student described in division (D)(1)(b) of this
section;

(m)
English learners described in division (A) of section 3317.016 of the
Revised Code, including any student described in division (D)(1)(b)
of this section;

(n)
English learners described in division (B) of section 3317.016 of the
Revised Code, including any student described in division (D)(1)(b)
of this section;

(o)
English learners described in division (C) of section 3317.016 of the
Revised Code, including any student described in division (D)(1)(b)
of this section;

(p)
Students who are economically disadvantaged, as defined by the
department, including any student described in division (D)(1)(b) of
this section. A student shall not be categorically excluded from the
number reported under division (D)(2)(p) of this section based on
anything other than family income.

The
superintendent of each joint vocational school district shall also
indicate the city, local, or exempted village school district in
which each joint vocational district pupil is entitled to attend
school pursuant to section 3313.64 or 3313.65 of the Revised Code.

(E)
In each school of each city, local, exempted village, joint
vocational, and cooperative education school district there shall be
maintained a record of school enrollment, which record shall
accurately show, for each day the school is in session, the actual
enrollment in regular day classes. For the purpose of determining the
enrollment of students, the enrollment figure of any school shall not
include any pupils except those pupils described by division (A) or
(D) of this section. The record of enrollment for each school shall
be maintained in such manner that no pupil shall be counted as
enrolled prior to the actual date of entry in the school and also in
such manner that where for any cause a pupil permanently withdraws
from the school that pupil shall not be counted as enrolled from and
after the date of such withdrawal. There shall not be included in the
enrollment of any school any of the following:

(1)
Any pupil who has graduated from the twelfth grade of a public or
nonpublic high school;

(2)
Any pupil who is not a resident of the state;

(3)
Any pupil who was enrolled in the schools of the district during the
previous school year when assessments were administered under section
3301.0711 of the Revised Code but did not take one or more of the
assessments required by that section and was not excused pursuant to
division (C)(1) or (3) of that section;

(4)
Any pupil who has attained the age of twenty-two years, except for
veterans of the armed services whose attendance was interrupted
before completing the recognized twelve-year course of the public
schools by reason of induction or enlistment in the armed forces and
who apply for reenrollment in the public school system of their
residence not later than four years after termination of war or their
honorable discharge;

(5)
Any pupil who has a certificate of high school equivalence as defined
in section 5107.40 of the Revised Code.

If,
however, any veteran described by division (E)(4) of this section
elects to enroll in special courses organized for veterans for whom
tuition is paid under the provisions of federal laws, or otherwise,
that veteran shall not be included in the enrollment of students
determined under this section.

Notwithstanding
division (E)(3) of this section, the enrollment of any school may
include a pupil who did not take an assessment required by section
3301.0711 of the Revised Code if the department of education and
workforce grants a waiver from the requirement to take the assessment
to the specific pupil and a parent is not paying tuition for the
pupil pursuant to section 3313.6410 of the Revised Code. The
department may grant such a waiver only for good cause in accordance
with rules adopted by the department.

The
enrolled ADM, formula ADM, total ADM, category one through five
career-technical education ADM, category one through three English
learner ADM, category one through six special education ADM,
transportation ADM, and, for purposes of provisions of law outside of
Chapter 3317. of the Revised Code, average daily membership of any
school district shall be determined in accordance with rules adopted
by the department.

(F)(1)
If a student attending a community school under Chapter 3314., a
science, technology, engineering, and mathematics school established
under Chapter 3326., or a college-preparatory boarding school
established under Chapter 3328. of the Revised Code is not included
in the formula ADM calculated for the school district in which the
student is entitled to attend school under section 3313.64 or 3313.65
of the Revised Code, the department shall adjust the formula ADM of
that school district to include the student in accordance with
division (C)(2) of this section.

(2)
If a student awarded an educational choice scholarship is not
included in the formula ADM of the school district in which the
student resides, the department shall adjust the formula ADM of that
school district to include the student.

(3)
If a student awarded a scholarship under the Jon Peterson special
needs scholarship program is not included in the formula ADM of the
school district in which the student resides, the department shall
adjust the formula ADM of that school district to include the
student.

(G)(1)(a)
The superintendent of an institution operating a special education
program pursuant to section 3323.091 of the Revised Code shall, for
the programs under such superintendent's supervision, certify to the
department, in the manner prescribed by the director of education and
workforce, both of the following:

(i)
The unduplicated count of the number of all children with
disabilities other than preschool children with disabilities
receiving services at the institution for each category of disability
described in divisions (A) to (F) of section 3317.013 of the Revised
Code adjusted for the portion of the year each child is so enrolled;

(ii)
The unduplicated count of the number of all preschool children with
disabilities in classes or programs for whom the district is eligible
to receive funding under section 3317.0213 of the Revised Code
adjusted for the portion of the year each child is so enrolled,
reported according to the categories prescribed in section 3317.013
of the Revised Code.

(b)
The superintendent of an institution with career-technical education
units approved under section 3317.05 of the Revised Code shall, for
the units under the superintendent's supervision, certify to the
department the enrollment in those units, in the manner prescribed by
the director of education and workforce.

(2)
The superintendent of each county board of developmental disabilities
that maintains special education classes under section 3317.20 of the
Revised Code or provides services to preschool children with
disabilities pursuant to an agreement between the county board and
the appropriate school district shall do both of the following:

(a)
Certify to the department, in the manner prescribed by the
department, the enrollment in classes under section 3317.20 of the
Revised Code for each school district that has placed children in the
classes;

(b)
Certify to the department, in the manner prescribed by the
department, the unduplicated count of the number of all preschool
children with disabilities enrolled in classes for which the board is
eligible to receive funding under section 3317.0213 of the Revised
Code adjusted for the portion of the year each child is so enrolled,
reported according to the categories prescribed in section 3317.013
of the Revised Code, and the number of those classes.

(H)
Except as provided in division (I) of this section, when any city,
local, or exempted village school district provides instruction for a
nonresident pupil whose attendance is unauthorized attendance as
defined in section 3327.06 of the Revised Code, that pupil's
enrollment shall not be included in that district's enrollment figure
used in calculating the district's payments under this chapter. The
reporting official shall report separately the enrollment of all
pupils whose attendance in the district is unauthorized attendance,
and the enrollment of each such pupil shall be credited to the school
district in which the pupil is entitled to attend school under
division (B) of section 3313.64 or section 3313.65 of the Revised
Code as determined by the department.

(I)
This division shall not apply on or after September 30, 2021.

(1)
A city, local, exempted village, or joint vocational school district
admitting a scholarship student of a pilot project district pursuant
to division (C) of section 3313.976 of the Revised Code may count
such student in its enrollment.

(2)
In any year for which funds are appropriated for pilot project
scholarship programs, a school district implementing a
state-sponsored pilot project scholarship program that year pursuant
to sections 3313.974 to 3313.979 of the Revised Code may count in its
enrollment:

(a)
All children residing in the district and utilizing a scholarship to
attend kindergarten in any alternative school, as defined in section
3313.974 of the Revised Code;

(b)
All children who were enrolled in the district in the preceding year
who are utilizing a scholarship to attend an alternative school.

(J)
The superintendent of each cooperative education school district
shall certify to the director of education and workforce, in a manner
prescribed by the department, the applicable enrollments for all
students in the cooperative education district, also indicating the
city, local, or exempted village district where each pupil is
entitled to attend school under section 3313.64 or 3313.65 of the
Revised Code.

(K)
If the director of education and workforce determines that a
component of the enrollment certified or reported by a district
superintendent, or other reporting entity, is not correct, the
director of education and workforce may order that the district's
enrolled ADM, formula ADM, or both be adjusted in the amount of the
error.

Sec.
5747.75.
As
used in this section, "eligible tuition expenses" means the
tuition paid to attend a nonchartered nonpublic school, excluding
such tuition paid for a school year in which any portion of the
tuition was paid from a scholarship account authorized by section
3310.24 of the Revised Code.

A
nonrefundable credit is allowed against a taxpayer's aggregate
liability under section 5747.02 of the Revised Code
for
taxpayers with one or more dependents who attend a nonchartered
nonpublic school. The amount of the credit shall
equal

to

the
lesser of the total
eligible

tuition

expenses

paid
by the taxpayer and, if filing a joint return, the taxpayer's spouse
during the taxable year for all of the taxpayer's dependents to
attend
such

a

nonchartered
nonpublic
school
or the following amount, as applicable:

(A)
If the taxpayer's or, if filing a joint return, the taxpayer's and
the taxpayer's
spouses'

spouse's

total
federal adjusted gross income is less than fifty thousand dollars for
the taxable year, one thousand dollars;

(B)
If the taxpayer's or, if filing a joint return, the taxpayer's and
the taxpayer's
spouses'

spouse's

total
federal adjusted gross income equals or exceeds fifty thousand
dollars, one thousand five hundred dollars.

The
credit shall be claimed in the order prescribed by section 5747.98 of
the Revised Code.

Section
2.
That
existing sections 3317.02, 3317.022, 3317.03, and 5747.75 of the
Revised Code are hereby repealed.

Section
3.
All
items in this act are hereby appropriated as designated out of any
moneys in the state treasury to the credit of the designated fund.
For all operating appropriations made in this act, those in the first
column are for fiscal year 2026 and those in the second column are
for fiscal year 2027. The operating appropriations made in this act
are in addition to any other operating appropriations made for these
fiscal years.

Section
4.

1

2

3

4

5

A

EDU
DEPARTMENT OF EDUCATION AND WORKFORCE

B

General
Revenue Fund

C

GRF

200550

Foundation
Funding - All Students

$0

$51,000,000

D

TOTAL
GRF General Revenue Fund

$0

$51,000,000

E

TOTAL
ALL BUDGET FUND GROUPS

$0

$51,000,000

Section
5.
Within
the limits set forth in this act, the Director of Budget and
Management shall establish accounts indicating the source and amount
of funds for each appropriation made in this act, and shall determine
the manner in which appropriation accounts shall be maintained.
Expenditures from operating appropriations contained in this act
shall be accounted for as though made in, and are subject to all
applicable provisions of, the main operating appropriations act of
the 136th General Assembly.