HB0173 • 2021

School finance funding-2.

AN ACT relating to school finance; implementing modifications to the Wyoming education resource block grant model; codifying previously uncodified law; amending the computation of average daily membership; increasing the amount that can be computed for a school district's operating balance and cash reserves as specified; prohibiting expenditures on capital construction during a specified period; amending provisions governing the distribution of investment earnings; amending provisions governing the distribution of severance taxes; implementing a sales and use tax for school finance; providing for distribution of the taxes; amending related provisions; repealing conflicting provisions; providing applicability; providing for a study on the reorganization of school districts; requiring a report; and providing for effective dates.

Budget Children Education Energy Labor Taxes Technology

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: HEducation
Last action: 2021-04-07
Official status: inactive
Effective date: 3/1/2021

Plain English Breakdown

The bill's status is clear, but specific implementation details of the tax and spending limits were not provided in the official summary.

School Finance Funding Act

This act modifies Wyoming's school finance system by changing how schools are funded through a block grant model and adding new taxes for education.

What This Bill Does

Implements modifications to the Wyoming education resource block grant model, which provides funding to school districts as a lump sum.
Adds a sales and use tax specifically for school financing purposes.
Limits how much money can be spent on capital construction during certain times.
Amends provisions governing the distribution of investment earnings and severance taxes.

Who It Names or Affects

School districts in Wyoming
Teachers and staff working in Wyoming schools

Terms To Know

Block grant model: A system where the state gives money to school districts as a lump sum, allowing them more control over how funds are used.
Average daily membership (ADM): The average number of students enrolled in a school district each day during the school year.

Limits and Unknowns

This bill did not pass and was postponed indefinitely.
Details about how much money will be collected from new taxes are not fully specified.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0173H2001

2nd reading • Representative Clausen

Adopted

Plain English: The amendment limits how much money school districts can spend on student activities and central office resources by setting specific funding categories with spending caps.

School districts will receive separate grants for student activities and central office resources, each with a spending limit based on the Wyoming education resource block grant model.
Any amount spent over these limits will be deducted from the district's foundation program funds in the next fiscal year.

The amendment does not specify how the spending caps are calculated or what happens if districts do not meet these limits.

HB0173H2002

2nd reading • Representative Hallinan

Failed

Plain English: The amendment modifies the requirements for school operations and teacher salaries, changes eligibility criteria for funding distribution, and adjusts certain provisions related to school finance.

Reduces the minimum operational days required for schools from 185 to 180 days or an approved alternative schedule.
Specifies that teacher salaries include additional amounts based on master's degrees, doctoral degrees, and years of teaching experience.
Adjusts eligibility criteria for districts to share in funding distribution by changing the number of operational days from 185 to 180.

The amendment text is complex and includes technical details that may be difficult to fully interpret without additional context.

HB0173H2003

2nd reading • Representative Larsen

Corrected, Adopted

Plain English: The amendment removes certain sections and references from the bill related to school finance, including deleting specific lines that mention amending existing laws and detailing provisions for distribution of investment earnings.

Removes a line on page 1 that mentions amending something.
Deletes an entire section on page 47 that talks about how money is distributed from investments.
Eliminates another full section on page 48.

The exact details of what was removed are not provided, so the impact of these deletions cannot be fully explained without additional context.

HB0173H2004

2nd reading • Representative Larsen

Corrected, Withdrawn

Plain English: The amendment removes specific sections of the bill related to school finance, including parts that deal with average daily membership computation and distribution of investment earnings.

Removes a section dealing with how schools count their students (average daily membership).
Eliminates provisions about distributing investment earnings.
Deletes an entire page from the bill.

The amendment text does not provide details on what specific changes or impacts these deletions will have, making it hard to fully understand the concrete effects of this amendment.

HB0173H2005

2nd reading • Representative Simpson

Corrected, Adopted

Plain English: The amendment removes references to nurses from certain sections of the bill.

Removes 'nurses,' from page 41 line 15.
Deletes entirely and renumbers lines 2 through 10 on page 17.

The exact impact of removing these references to nurses is not detailed in the amendment text.

HB0173H2006

2nd reading • Representative Simpson

Divided

Plain English: The amendment changes the percentage used in certain calculations from 0.45 to 0.34, removes some existing text, and adds new provisions for tutor funding and teacher salary adjustments.

Changes percentages from 'forty-five hundredths (0.45)' to 'thirty-four hundredths (0.34)' in multiple places.
Adds a provision for calculating funds for tutors based on at-risk students.
Adjusts the formula for teacher salaries, including adding new components for master's degrees and doctoral degrees.

The amendment text is complex and includes many specific line changes that are not fully explained in plain English due to their technical nature.

HB0173H2006.01

2nd reading • Representative Simpson

Corrected, Adopted

Plain English: The amendment changes specific percentages and text within a bill related to Wyoming's education funding model.

Changes 'forty-five hundredths (0.45)' to 'thirty-four hundredths (0.34)' in multiple places on pages 10, 11, and 22 of the bill text.
Adds a new section for calculating tutor funding based on at-risk students.
Modifies teacher salary provisions by specifying detailed calculations including degree levels and years of experience.

The amendment deletes several lines without providing context, which may be unclear without the original bill text.

HB0173H2006.02

2nd reading • Representative Simpson

Corrected, Failed

Plain English: The amendment changes the calculation of funding for Wyoming's school districts by altering specific percentages and removing certain provisions related to summer school, capital construction spending limits, and reporting requirements.

Removes references to 'summer school' in the bill text.
Changes a percentage from six-tenths (0.6) to three-tenths (0.3).
Reduces the allowed operating balance and cash reserves percentage from twenty-five percent (25%) to twenty percent (20%).
Eliminates specific lines of text related to capital construction spending limits, distribution of investment earnings, and reporting requirements.

The amendment's text does not provide clear explanations for the changes made, which may make it difficult to understand the full impact on school districts.
Some deleted provisions are not fully described in the amendment text, leaving their exact nature unclear.

HB0173H2007

2nd reading • Representative Stith

Adopted

Plain English: The amendment eliminates a sales and use tax exemption, adds reporting requirements for certain exemptions, and directs specific revenue amounts to the school foundation program account.

Eliminates a sales and use tax exemption previously in place.
Adds new reporting requirements for certain exemptions to be evaluated annually by relevant departments.
Directs an amount of revenue from qualifying computer equipment purchases by data processing services centers to the school foundation program account.

The amendment text does not provide specific details on which sales and use tax exemption is being eliminated, making it unclear without additional context.

HB0173H2008

2nd reading • Representative Stith

Adopted

Plain English: The amendment adds a condition that an assistant principal cannot be assigned to a school if it has less than thirteen average daily membership (ADM) students.

Adds a new requirement stating that schools with fewer than 13 ADM students will not receive an assistant principal.

The amendment does not specify what happens to the funding for positions previously designated as assistant principals in smaller schools.

HB0173H2009

2nd reading • Representative Stith

Withdrawn

Plain English: The amendment adds new language at the beginning of the bill stating that the legislature makes legislative findings about student outcomes and efficiency in education spending.

Adds a statement after 'finance;' to include 'making legislative findings;'.
Inserts a paragraph on page 2, line 11, which includes the legislature's findings regarding student outcomes and the intent to achieve efficiencies when reducing resources allocated under the education resource block grant model.

The exact impact of these legislative findings is not clear from the amendment text alone.

HB0173H2010

2nd reading • Representative MacGuire

Adopted

Plain English: The amendment requires the state superintendent to prepare a detailed report on involuntary layoffs by school districts from April 1, 2021, to August 15, 2021.

Adds a requirement for the state superintendent to create and submit a report about involuntary layoffs in Wyoming's school districts during a specific time period.

The amendment does not specify what actions or changes will be taken based on the report, only that it must be prepared and submitted by a certain date.

HB0173H2011

2nd reading • Representative Harshman

Adopted

Plain English: The amendment adds a condition for when a sales and use tax for school finance will stop being collected, based on the balance in the legislative stabilization reserve account.

Adds that once implemented, the sales and use tax for school finance will continue until three months after the state treasurer certifies to the department of revenue that the balance in the legislative stabilization reserve account is equal to or exceeds $1.2 billion.
Specifies that the tax will not be collected again unless this condition is met.

The exact impact on school finance funding and state budgeting is unclear without additional context.

HB0173H2012

2nd reading • Representative Sommers

Adopted

Plain English: The amendment changes specific sections of the bill related to health insurance by removing certain text and renumbering items.

Removes the reference to a previously existing section (C) on page 46, line 15, and replaces it with 'Health insurance.'
Deletes all text after '21-13-309(m)(v)(F)' on page 46, line 16.
Removes an entire line of text on page 46, line 17.
Changes the numbering from (xxxvi) to (xxxvii) on page 46, line 19.

The amendment's text is technical and does not provide clear context about what specific sections or items are being removed or modified beyond these changes in numbering and text removal.

HB0173H3001

3rd reading • Representative Sommers

Withdrawn

Plain English: The amendment changes how funds are distributed, setting specific percentages for different accounts.

Changes the distribution of funds to allocate twenty-five percent (25%) to the legislative stabilization reserve account, twenty-five percent (25%) to the school foundation program account, and fifty percent (50%) to the strategic investments and projects account.

The amendment text does not provide details on how these percentages will be implemented or what specific impacts they may have.

HB0173H3002

3rd reading • Representative Brown

Corrected, Failed

Plain English: The amendment adds a new section to the bill that requires school districts to implement a reading assessment and intervention program for kindergarten through third grade students, establishes a teacher stipend program, and appropriates funds for these purposes.

Adds requirements for school districts to use specific reading assessments and interventions in K-3 grades.
Establishes a $1,500 annual stipend for teachers who complete training related to early reading education.
Appropriates $500,000 from the school foundation program account to fund teacher stipends.

The amendment text does not specify how the new requirements will be enforced or what happens if schools do not comply with them.

HB0173H3003

3rd reading • Representative Sommers

Withdrawn

Plain English: The amendment removes a previously added section of HB0173 that was related to school finance.

Removes the Stith second reading amendment (HB0173H2007/A) entirely.

This amendment does not provide details about what specific changes were in the removed section, so it is unclear exactly what has been deleted.

HB0173H3004

3rd reading • Representative Andrew

Failed

Plain English: The amendment requires Wyoming school districts that received funds from the American Rescue Plan Act to return a portion of their federal funding to the state's education department, which will then be deposited into the school foundation program account.

Adds new subsection (w) to require school districts to remit seventy-five percent of any funds they receive from the American Rescue Plan Act or similar future federal enactments back to the Wyoming Department of Education.

The amendment does not specify how long this requirement will last, nor does it clarify what happens if a district's use of these funds conflicts with the terms set by the federal government.

HB0173H3005

3rd reading • Representative Zwonitzer

Adopted

Plain English: The amendment adds a new section to the bill that requires the state board of education to submit a plan for reorganizing Wyoming school districts by September 30, 2021, with specific enrollment and district limits.

Adds a requirement for the state board of education to create a plan for reorganizing school districts so no district has fewer than 500 students and there are no more than two districts per county (with exceptions).
Specifies that the plan must address school locations, building use, debt allocation, personnel employment, transportation impacts, and necessary statutory changes.
Establishes a process for implementing the reorganization by July 1, 2022, with provisions allowing delays if needed.

The amendment does not specify how existing school districts will be merged or consolidated to meet these requirements.

HB0173H3006

3rd reading • Representative Stith

Withdrawn

Plain English: The amendment adds language expressing the legislature's intention to find cost-saving measures if it reduces funding under the education resource block grant model, while still aiming to fulfill its constitutional duty to provide a good school system.

Adds new text after 'legislature.' stating that if the legislature cuts funding for the education resource block grant model, it intends to find ways to save money and maintain an efficient public school system.

The amendment does not specify how or by how much the legislature would reduce funding or what specific efficiencies would be sought.

HB0173H3007

3rd reading • Representative Stith

Withdrawn

Plain English: The amendment adds a new definition to the bill for 'qualifying computer equipment' which includes specific types of technology used in data processing.

Adds a new definition for 'qualifying computer equipment' that includes computers, servers, monitors, keyboards, storage devices, and other peripherals necessary for operating a data processing services center.

The amendment does not specify how this new definition will be used or what impact it might have on the rest of the bill's provisions.

HB0173H3008

3rd reading • Representative MacGuire

Adopted

Plain English: The amendment requires the state superintendent to prepare a detailed report on involuntary layoffs and positions eliminated by school districts from January 1, 2021, to September 30, 2021.

Adds a new section requiring the state superintendent to create a report about involuntary layoffs and position eliminations in Wyoming's school districts for a specific time period.

The amendment does not specify what actions or changes will be taken based on this report, only that it must be prepared and submitted by a certain date.

HB0173H3009

3rd reading • Representative Eklund

Adopted

Plain English: The amendment removes a previously adopted amendment to HB0173.

Removes the Clausen et al. second reading amendment (HB0173H2001/A) from the bill.

This action does not provide details about what was in the removed amendment, so it's unclear exactly which parts of HB0173 are affected by this removal.

HB0173H3010

3rd reading • Representative Simpson

Withdrawn

Plain English: The amendment changes the bill to include additional requirements for days of operation and teaching staff involved in money distribution from a foundation account.

Adds language to amend the days of operation required for schools to share in the distribution of money from the foundation account.
Inserts 'summer school teachers' after 'extended day teachers' in the list of teaching staff eligible for certain provisions.

The exact impact and details of these changes on how funds are distributed or operational requirements are not fully explained in the amendment text.

HB0173H3011

3rd reading • Representative Yin

Corrected, Corrected, Withdrawn

Plain English: This amendment modifies certain sections of HB0173 to adjust tax exemptions and revenue distribution related to machinery used for manufacturing tangible personal property.

Removes the Sommers third reading amendment (HB0173H3003/A) entirely.
Adds a new exemption for sales or leases of machinery used in manufacturing until December 31, 2025.
Specifies that after December 31, 2025, revenue from taxes on such machinery will be deposited into the school foundation program account.

The amendment text is technical and may require further explanation for full understanding.

HB0173H3012

3rd reading • Representative Newsome

Withdrawn

Plain English: This amendment removes specific sections of previously added changes from a bill related to school finance in Wyoming.

Removes certain lines and provisions from page 11, lines 8 through 23 of the bill.
Removes certain lines and provisions from page 12, lines 1 through 15 of the bill.

The exact content removed is not specified in the amendment text provided, making it hard to know what specific changes are being undone.

HB0173H3013

3rd reading • Representative Stith

Withdrawn

Plain English: This amendment modifies the bill by removing certain words, adding new text about food sales tax revenue for schools, and making other minor changes.

Removes the word 'a' and replaces 'exemption' with 'exemptions'.
Adds a new section to deposit state's portion of tax from food sales for domestic home consumption into the school foundation program account.
Inserts similar text about purchases of food for domestic home consumption under another subsection.

The exact impact and details of these changes on the overall bill are not fully explained in the provided amendment text.

HB0173H3014

3rd reading • Representative Zwonitzer

Withdrawn

Plain English: The amendment removes a specific line from the bill, which is part of an act related to school finance in Wyoming.

Removes line 15 on page 1 of the bill.

It's unclear what content was removed and how it affects other parts of the bill without seeing the original text.

HB0173H3015

3rd reading • Representative Harshman

Withdrawn

Plain English: The amendment makes the bill's effectiveness dependent on another piece of legislation being passed.

Adds a condition that HB0173 will only become effective if another bill, specifically 2021 House Bill 0174, is also enacted into law.

The amendment does not provide details about what 2021 House Bill 0174 contains or how it relates to HB0173 beyond the condition for its effectiveness.

HB0173H3016

3rd reading • Representative Connolly

Withdrawn

Plain English: The amendment adds funding for preschool education starting from the 2022-2023 school year, calculates this funding based on a specific rate per student, and requires the Department of Education to prepare a budget request that includes these funds.

Adds funding for preschool education beginning in the 2022-2023 school year.
Specifies that preschool funding is calculated by multiplying the number of preschool students (measured as ADM) by $14,024 per student.
Requires the Department of Education to prepare a budget request including preschool funding and consult with stakeholders on implementation costs.

The amendment text does not specify how existing school facilities will accommodate new preschool programs or what happens if additional facilities are needed, beyond requiring a report on these issues.

HB0173H3017

3rd reading • Representative Stith

Withdrawn

Plain English: This amendment removes previous amendments to a bill about school finance in Wyoming and adds new provisions related to sales tax on food for home consumption.

Removes previously added sections that were part of earlier amendments to the bill.
Adds language to eliminate certain exemptions from sales and use taxes, particularly those related to food sold for domestic home consumption.
Inserts new subsections in various parts of the bill to specify how a portion of the tax revenue from food purchases should be allocated to the school foundation program account.

The amendment text does not provide detailed explanations or impacts beyond what is directly stated, so some specific effects are unclear without further context.

HB0173H3018

3rd reading • Representative Gray

Withdrawn

Plain English: This amendment to HB0173 removes certain lines and sections from the bill text, including parts related to taxes and specific provisions on page 47 and pages 62-63.

Removes a line mentioning taxes on page 1 of the bill.
Deletes several lines and an entire section (lines 9 through 11) from page 47, which includes references to certain provisions.
Eliminates all content from pages 62 and 63.

The amendment text does not provide details about the specific content being removed, making it hard to understand exactly what is being changed or why.

HB0173H3019

3rd reading • Representative Barlow

Adopted

Plain English: The amendment removes several previous amendments and replaces them with new provisions related to the Wyoming education resource block grant model, including details on funding categories and teacher staffing.

Removes previously adopted amendments from pages 1 through 46 of the bill.
Adds a new section (21-13-309.1) that defines components of the Wyoming education resource block grant model, such as educational materials, energy costs, nonprofessional and professional labor categories.
Specifies funding for full-day kindergarten, core teachers, specialist teachers, vocational education teachers, small school and alternative school staff, and sets minimum teacher numbers based on ADM (Average Daily Membership).

The amendment text is extensive and technical, focusing mainly on the structure of educational funding without detailing all financial impacts.
Some parts of the original bill's content are removed but not fully replaced in this amendment, leaving gaps in understanding how certain provisions will be implemented.

HB0173H3020

3rd reading • Representative Hallinan

Failed

Plain English: The amendment limits funding for student activities and central office resources to specific amounts calculated by the Wyoming education resource block grant model, with any excess funds deducted from future foundation program amounts.

Funding for student activities and central office resources will be provided as two separate categorical grants based on calculations made under the Wyoming education resource block grant model.
Districts cannot spend more than the calculated amount for each category of funding, or else any excess spending will reduce their foundation program funds in the next fiscal year.

The amendment text does not specify how the calculation is done under the Wyoming education resource block grant model.
It's unclear what specific activities and resources are included under 'student activities' and 'central office resources'.

HB0173H3021

3rd reading • Representative Gray

Failed

Plain English: This amendment removes certain sections and wording from the bill related to school finance funding.

Removes specific lines and paragraphs dealing with taxes and distribution of funds.
Deletes references to previous amendments that were added to the original bill.

The exact impact on school districts' finances is unclear without knowing the content of the deleted sections.
It's not clear what specific changes or benefits this amendment aims to achieve beyond removing existing text.

HB0173H3022

3rd reading • Representative Sommers

Adopted

Plain English: The amendment adds a requirement for the Wyoming State Board of Education to conduct and report on a study about school district reorganization by October 30, 2021.

Adds language after 'applicability;' to include 'providing for a study on the reorganization of school districts;'.
Inserts new Section 6 into the bill which mandates that the Wyoming State Board of Education conduct a study by October 30, 2021, focusing on improving efficiency and promoting shared services among school districts.
Specifies that the study should consider two independent districts for the Wind River Indian Reservation.

The amendment text does not provide details about how the study will be conducted or what specific changes might result from it, only that a report must be submitted to the joint education interim committee.

HB0173H3023

3rd reading • Representative Hallinan

Withdrawn

Plain English: The amendment modifies provisions related to school district taxes by adding new levies and reporting requirements for property tax collections.

Adds a new paragraph allowing additional mill levies on 'all other property class' for unified and nonunified districts from the 2022 tax year onwards.
Includes specific computation of local tax effort based on these new mill levies in annual district revenue calculations.
Requires school districts to report revenues received from specified levies by August 15th each fiscal year, with adjustments made if actual revenues differ from estimates.

The amendment text does not provide details about the impact of these changes on existing tax laws or how they will be implemented in practice.

HB0173HW001

Committee of the Whole • Representative Sommers

Adopted

Plain English: The amendment changes how a specific amount is allocated into the one percent severance tax account.

Adds language to allocate a certain amount into the one percent severance tax account until June 30, 2022 and beyond.

The exact amount being referred to is not specified in the amendment text.

HB0173HW002

Committee of the Whole • Representative MacGuire

Corrected, Withdrawn

Plain English: The amendment allows vendors to inform taxpayers about their contribution to K-12 education through a notice on invoices or receipts when they pay the 'fifth penny tax'.

Vendors can now include a statement on invoices and receipts informing customers that their payment includes Wyoming's fifth penny tax, which supports K-12 education.

The amendment does not specify how vendors will be required or incentivized to implement this notice.
It is unclear what the 'fifth penny tax' refers to in detail without additional context.

HB0173HS001

Standing Committee • House Education Committee

Adopted

Plain English: The amendment passes the substitute version of HB0173 as proposed by the House Education Committee.

Passes the revised bill that includes changes to school finance funding and other provisions related to education in Wyoming.

The official text does not provide specific details about what changes are included in the substitute version of HB0173.

HB0173S2001

2nd reading • Senator Scott

Failed

Plain English: The amendment removes certain sections and language from an existing bill related to school finance, including deleting specific pages and lines that contain provisions about tax distribution and effective dates.

Removes the Senate standing committee amendment (HB0173SS001/AE) on several specified pages and lines of the original bill.
Deletes language from page 48 related to creating new paragraphs.
Adds an effective date of July 1, 2023, in two places where tax provisions were previously mentioned.

The amendment text does not provide a clear explanation for why these sections are being removed or what the impact will be on the overall bill.
Without context from the original bill and amendments, it is difficult to understand the full implications of these changes.

HB0173S3001

3rd reading • Senator Wasserburger

Failed

Plain English: The amendment removes a previous change made by the Senate that was added to the bill at page 48, after line 12.

Removes an existing amendment from the Senate.

The exact content of the removed amendment is not provided in the given text, so we cannot explain what it did specifically.

HB0173S3002

3rd reading • Senator Scott

Adopted

Plain English: The amendment adds a new section to the bill that provides funding adjustments for school districts based on their foundation program amounts and federal funds received, ensuring they do not receive less than 90% of what they got in the 2020-2021 school year.

Adds a new section (Section 8) to provide additional funding adjustments for school districts based on their foundation program amounts and federal funds received under the American Rescue Plan Act.
Specifies that if a district's total amount of foundation program plus federal funds is less than 90% of what it was in the 2020-2021 school year, the department will increase its funding to make up for this shortfall.

The amendment uses technical terms and references specific laws that may be hard to understand without additional context.
It only applies to the 2021-2022 and 2022-2023 school years, so its impact is limited to these periods.

HB0173S3003

3rd reading • Senator Scott

Adopted

Plain English: The amendment allows the state superintendent of public instruction to accept federal funds for educational purposes under the American Rescue Plan Act, with conditions that these funds must be used according to federal rules and other relevant laws.

Adds a new section allowing the state superintendent to accept federal funds for education as per the American Rescue Plan Act.
Specifies that accepted funds must comply with federal requirements, this act, and other applicable laws.

The exact amount of federal funds available is not specified in the amendment text.

HB0173S3004

3rd reading • Senator Wasserburger

Adopted

Plain English: The amendment allows school districts to use additional funds from other parts of the education resource block model or other funding sources to pay for teachers' salaries.

Adds a new clause that permits school districts to spend extra money on teacher salaries from various funding sources, not just the specific funds mentioned earlier.

The amendment does not specify how much additional funding can be used or what other components of the education resource block model are eligible for this purpose.

HB0173S3005

3rd reading • Senator Kost

Failed

Plain English: The amendment allows school districts to use School Foundation Program funds to cover deficits in their food service programs, but only for specific school years.

School districts can now spend allocated funds on reducing or eliminating food service program deficits.
This spending is limited to the specified school years and must be used solely for this purpose.

The amendment does not specify which school years are covered by this provision, so it's unclear when districts can use these funds for food services.

HB0173S3006

3rd reading • Senator Wasserburger

Failed

Plain English: This amendment removes certain parts of a bill related to school funding, including class size requirements and specific references in the text.

Removes 'amending class size requirements;' from the bill's title.
Adds language specifying that ADM (average daily membership) for grades K-3 is calculated differently than for grades 4 and above.
Deletes a reference to section 21-9-101(d).
Eliminates an amendment related to line 15 on page 50.

The exact impact of these changes on school funding is not fully explained in the provided text.

HB0173S3007

3rd reading • Senator Rothfuss

Failed

Plain English: This amendment would remove all previous Senate amendments from the bill.

Removes all previously adopted Senate amendments from HB0173.

The exact nature and content of the removed amendments are not specified, so their specific impacts cannot be detailed.

HB0173SW001

Committee of the Whole • Senator Scott

Adopted

Plain English: The amendment removes certain lines from the bill and adds new language specifying how teacher salaries should be calculated, including details about degrees and years of experience.

Removes specific sections previously added by another amendment.
Adds a new section detailing how to calculate teacher salaries based on degree levels (master's and doctoral) and teaching experience.

The exact impact of removing the previous lines is not fully explained in the provided text.

HB0173SW002

Committee of the Whole • Senator Scott

Adopted

Plain English: The amendment requires school districts to maintain a separate reserve account for federal funds received under the American Rescue Plan Act and limits how these funds can be spent.

Requires each school district to keep a separate account for federal funds from the American Rescue Plan Act.
Limits the use of these federal funds to essential education services as defined by Wyoming law.
Changes 'audit' to 'monitor' regarding state superintendent's oversight of how districts spend these funds.

The amendment does not specify what happens if a district fails to comply with the new requirements.

HB0173SW003

Committee of the Whole • Senator Ellis

Adopted

Plain English: The amendment modifies certain sections in the bill by adding specific years and creating new requirements for school districts regarding federal funds.

Adds 'and 2023-2024' after the year 2023 in multiple places to include an additional fiscal year.
Inserts a new subsection (b) that requires school districts to transfer certain amounts of federal funds received under the American Rescue Plan Act into a separate reserve account for specific years.

The amendment text does not provide detailed explanations for all changes, which may require reference to the original bill and context.
Some technical legal language is used that might be hard to understand without additional explanation.

HB0173SS001

Standing Committee • Senate Education Committee

Adopted

Plain English: The amendment modifies provisions related to teacher salaries, class size requirements, and federal fund management in Wyoming schools.

Adds specific details about teacher salary calculations including qualifications and experience levels.
Increases the maximum average class size from 16 to 18 students per teacher for grades K-3.
Requires school districts to maintain a separate reserve account for federal funds received under the American Rescue Plan Act.

The amendment text is extensive and includes many technical changes that are not fully explained here.

Bill History

2021-04-07 House
H postponed indefinitely
2021-04-06 Senate
S Appointed JCC01 Members
2021-04-06 House
H Appointed JCC01 Members
2021-04-06 House
H Concur:Failed 19-38-3-0-0
2021-04-06 House
H Received for Concurrence
2021-04-02 Senate
S 3rd Reading:Passed 22-5-3-0-0
2021-04-01 Senate
S 2nd Reading:Passed
2021-03-31 Senate
S COW:Passed
2021-03-30 Senate
S Placed on General File
2021-03-30 Senate
S04 - Education:Recommend Amend and Do Pass 4-1-0-0-0
2021-03-25 Senate
S Introduced and Referred to S04 - Education
2021-03-25 Senate
S Received for Introduction
2021-03-23 House
H 3rd Reading:Passed 41-19-0-0-0
2021-03-22 House
H 3rd Reading:Laid Back
2021-03-19 House
H 3rd Reading:Laid Back
2021-03-18 House
H 3rd Reading:Laid Back
2021-03-17 House
H 2nd Reading:Passed
2021-03-12 House
H 2nd Reading:Laid Back
2021-03-11 House
H COW:Passed
2021-03-08 House
H Placed on General File
2021-03-08 House
H04 - Education:Recommend Amend and Do Pass 5-4-0-0-0
2021-03-02 House
H Introduced and Referred to H04 - Education
2021-03-02 House
H Received for Introduction
2021-03-01 LSO
Bill Number Assigned

Current Bill Text

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21LSO-0615
2021
STATE OF WYOMING
21LSO-0615
ENGROSSED
3.0

HOUSE BILL NO. HB0173

School finance funding-2.

Sponsored by: House Education Committee

A BILL

for

AN ACT relating to school finance; implementing modifications to the Wyoming education resource block grant model; codifying previously uncodified law; amending the computation of average daily membership; increasing the amount that can be computed for a school district's operating balance and cash reserves as specified; prohibiting expenditures on capital construction during a specified period; amending provisions governing the distribution of investment earnings; amending provisions governing the distribution of severance taxes; implementing a sales and use tax for school finance; providing for distribution of the taxes; amending related provisions; repealing conflicting provisions; providing applicability; providing for a study on the reorganization of school districts; requiring a report; and providing for effective dates.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 21
‑
13
‑
309.1 is created to read:

21
‑
13
‑
309.1.

Education resource block grant model components.

(a)

This section is intended to specify the education resource block grant model components and computations necessary to execute the 2020 cost of education study as required by W.S. 21
‑
13
‑
309(t) and as adopted and modified by the legislature.

(b)

As used in this section:

(i)

"Block grant model components" includes the following categories:

(A)

The educational materials category of model components which includes the following:

(I)

The books and instructional materials component resourced under paragraph (c)(xxi) of this section;

(II)

The gifted and talented students component resourced under paragraph (c)(xxiii) of this section;

(III)

The career and technical education equipment and materials component resourced under paragraph (c)(xxiv) of this section;

(IV)

The student activities component resourced under paragraph (c)(xxv) of this section;

(V)

The professional development component resourced under paragraph (c)(xxvi) of this section;

(VI)

The central office
nonpersonnel
resources component resourced under paragraph (c)(xxviii) of this section;

(VII)

The operations and maintenance supplies component resourced under paragraph (c)(xxx) of this section.

(B)

The energy category of model components which includes the utilities component resourced under paragraph (c)(xxxi) of this section;

(C)

The nonprofessional labor category of model components which includes supervisory aides, central office classified staff, school secretaries, school clerical staff, maintenance workers, groundskeepers and custodians resourced under paragraph (c)(xxxiii) of this section;

(D)

The professional labor category of model

components which includes teachers, principals, assistant principals, superintendents, assistant superintendents, business managers and school computer technicians resourced under paragraph (c)(xxxiii) of this section.

(ii)

"FTE" means the full
‑
time equivalency basis as computed in accordance with guidelines prescribed by rule and regulation of the department of education;

(iii)

"Grade band" means a school grade configuration that falls within one (1) of the following configurations:

(A)

An elementary school grade band that includes grades kindergarten through grade six (6) or any combination of those grades;

(B)

A middle school grade band that includes grade five (5) through eight (8) or grade six (6) through grade nine (9) or any combination of grades within those ranges;

(C)

A high school grade band that includes grade eight (8) through grade twelve (12) or any combination of those grades.

(c)

The Wyoming education resource block grant model components and the resourcing for those components shall be as follows:

(i)

Full day kindergarten. Funded for all elementary schools;

(ii)

Core teachers for schools with ADM greater than forty
‑
nine (49) and schools not designated as alternative schools:

(A)

Elementary school. Calculated as ADM divided by sixteen (16);

(B)

Middle school. Calculated as ADM divided by twenty
‑
one (21);

(C)

High school. Calculated as ADM divided by twenty
‑
one (21).

(iii)

Specialist teachers for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools:

(A)

Elementary school specialist teachers shall be calculated as twenty percent (20%) of the core teachers in subparagraph (ii)(A) of this subsection;

(B)

Middle school specialist teachers shall be calculated as thirty
‑
three percent (33%) of the core teachers in subparagraph (ii)(B) of this subsection;

(C)

High school specialist teachers shall be calculated as thirty
‑
three percent (33%) of the core teachers in subparagraph (ii)(C) of this subsection.

(iv)

Additional vocational education teachers. For schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools, calculated as the product of each high school's FTE vocational education students reported under W.S. 21
‑
13
‑
309(m)(v)(D)(I) multiplied by twenty
‑
nine hundredths (0.29) then divided by the high school class size of twenty
‑
one (21);

(v)

Small school and alternative school core staff. For schools with forty
‑
nine (49) or less ADM or
alternative schools, provide one (1) teacher position for every seven (7) ADM, calculated as total school ADM divided by seven (7). Each school shall receive a minimum of one (1) teacher by increasing the sum of the core staff in this paragraph to one (1) if the total is less than one (1);

(vi)

Minimum teachers:

(A)

The minimum number of teachers for any elementary school with more than forty
‑
nine (49) ADM is six (6), as calculated by increasing the sum of the core teachers in paragraph (ii) of this subsection and specialist teachers in paragraph (iii) of this subsection to six (6). The minimum number of teachers for any middle school with more than forty
‑
nine (49) ADM is eight (8), as calculated by increasing the sum of the core teachers in paragraph (ii) of this subsection and specialist teachers in paragraph (iii) of this subsection to eight (8). The minimum number of teachers for any high school with more than forty
‑
nine (49) ADM is ten (10), as calculated by increasing the sum of the core teachers in paragraph (ii) of this subsection, specialist teachers in paragraph (iii) of this subsection and additional vocational education
teachers in paragraph (iv) of this subsection to ten (10). The minimum number of teachers under this subparagraph shall be provided for each elementary school, middle school and high school grade band level for a school that contains more than one (1) grade band and the grade band is more than forty
‑
nine (49) ADM;

(B)

The minimum number of teachers for any school with more than forty
‑
nine (49) ADM, more than one (1) grade band level and at least one (1) grade band level with forty
‑
nine (49) ADM or less shall be calculated as follows:

(I)

For each grade band level with forty
‑
nine (49) ADM or less, the minimum number of teachers shall be calculated by increasing the sum of the core teachers in paragraph (ii) of this subsection, specialist teachers in paragraph (iii) of this subsection and additional vocational education teachers in paragraph (iv) of this subsection to one (1) teacher position for every seven (7) ADM;

(II)

For each grade band level with more than forty
‑
nine (49) ADM, the minimum number of teachers shall be calculated as provided in subparagraph (A) of this paragraph.

(vii)

Small school district teacher adjustment. For all schools within a district comprised of less than two hundred forty
‑
three (243) total ADM and notwithstanding all other teacher resources in paragraphs (ii) through (vi) of this subsection, resource each school with a minimum of one (1) core teacher at every grade level with reported ADM, plus an additional twenty percent (20%) of elementary grade level core teachers to calculate elementary specialist teachers and an additional thirty
‑
three percent (33%) of middle school and high school grade core teachers to calculate middle school and high school specialist teachers;

(viii)

Instructional coaches:

(A)

Elementary school instructional coaches shall be calculated as the product of the school's ADM multiplied by forty
‑
five hundredths (0.45) divided by two
hundred eighty
‑
eight (288) for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools;

(B)

Middle and high school instructional coaches shall be calculated as the product of the school's ADM multiplied by forty
‑
five hundredths (0.45) divided by three hundred fifteen (315) for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools;

(C)

For schools containing more than one (1) grade band and more than forty
‑
nine (49) ADM, instructional coaches shall be calculated as the product of the school's total ADM multiplied by forty
‑
five hundredths (0.45) divided by three hundred fifteen (315).

(ix)

Tutors:

(A)

Calculated as the school's at
‑
risk students computed under W.S. 21
‑
13
‑
309(m)(v)(A) divided by one hundred (100) for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools;

(B)

Minimum tutors. A minimum number of tutors shall be provided for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools based upon the following:

(I)

Elementary schools. If the amount calculated under subparagraph (A) of this paragraph is less than the school ADM divided by two hundred eighty
‑
eight (288), then increase the amount calculated under subparagraph (A) of this paragraph so that the number of tutor positions is equal to the school ADM divided by two hundred eighty
‑
eight (288);

(II)

Middle and high schools. If the amount calculated under subparagraph (A) of this paragraph is less than the school ADM divided by three hundred fifteen (315), then increase the amount calculated under subparagraph (A) of this paragraph so that the number of tutor positions is equal to the school ADM divided by three hundred fifteen (315);

(III)

For schools containing more than one (1) grade band, the minimum number of tutors shall be calculated as provided in subdivision (II) of this subparagraph using the total school ADM.

(x)

Extended day and summer school teachers:

(A)

Calculated as the school's at
‑
risk students computed under W.S. 21
‑
13
‑
309(m)(v)(A) divided by one hundred twenty (120) then multiplied by six
‑
tenths (0.6) for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools;

(B)

Each school district shall receive a minimum of one
‑
half (0.5) position if the total FTE calculated in subparagraph (A) of this paragraph is less than one
‑
half (0.5).

(xi)

Substitute teachers:

(A)

Calculated as the product of five percent (5%) multiplied by the sum of FTE positions
calculated in paragraphs (ii) through (x) of this subsection;

(B)

The daily substitute rate shall be equal to the product of one hundred two dollars and fifteen cents ($102.15) multiplied by seven and sixty
‑
five hundredths percent (7.65%) for social security and Medicaid benefits;

(C)

Total substitute teacher resources under this paragraph shall be equal to the product of one hundred seventy
‑
five (175) multiplied by the product calculated in subparagraph (A) of this paragraph multiplied by the product calculated in subparagraph (B) of this paragraph.

(xii)

Supervisory aides:

(A)

Elementary school supervisory aides shall be calculated as the product of the school's ADM multiplied by two (2) then divided by two hundred eighty
‑
eight (288) for schools with more than forty
‑
nine
(49) ADM and schools not designated as an alternative school;

(B)

Middle school supervisory aides shall be calculated as the product of the school's ADM multiplied by two (2) then divided by three hundred fifteen (315) for schools with more than forty
‑
nine (49) ADM and schools not designated as an alternative school;

(C)

High school supervisory aides shall be calculated as the product of the school's ADM multiplied by five (5) then divided by three hundred fifteen (315) for schools with more than forty
‑
nine (49) ADM and schools not designated as an alternative school;

(D)

For schools with more than forty
‑
nine (49) ADM and containing an elementary school grade band and a middle school grade band but not a high school grade band, supervisory aide positions shall be calculated based upon the formula in subparagraph (B) of this paragraph using the total school ADM. For schools with more than forty
‑
nine (49) ADM and containing a high school grade band and either an elementary school grade band or a middle
school grade band or both, supervisory aide positions shall be calculated based upon the formula in subparagraph (C) of this paragraph using the total school ADM. This subparagraph shall not apply for schools designated as an alternative school.

(xiii)

Pupil support positions:

(A)

Calculated as the school's at
‑
risk students computed under W.S. 21
‑
13
‑
309(m)(v)(A) divided by one hundred (100) for schools with more than forty
‑
nine (49) ADM and schools not designated as an alternative school;

(B)

Minimum pupil support positions. Minimum pupil support positions shall be provided for schools with more than forty
‑
nine (49) ADM and schools not designated as an alternative school based upon the following:

(I)

Elementary schools. If the amount calculated under subparagraph (A) of this paragraph is less than the school ADM divided by two hundred eighty
‑
eight
(288), then increase the amount of positions calculated under subparagraph (A) of this paragraph to equal to the school ADM divided by two hundred eighty
‑
eight (288);

(II)

Middle and high schools. If the amount calculated under subparagraph (A) of this paragraph is less than the school ADM divided by three hundred fifteen (315), then increase the amount of positions calculated under subparagraph (A) of this paragraph to equal to the school ADM divided by three hundred fifteen (315);

(III)

For schools containing more than one (1) grade band, the minimum number of tutors shall be calculated as provided in subdivision (II) of this paragraph using the total school ADM.

(xiv)

Counselors. Calculated as total middle and high school ADM divided by two hundred fifty (250) for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools;

(xv)

Librarians. Shall be calculated for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools based upon the following:

(A)

Elementary schools. Calculated as the school's ADM divided by two hundred eighty
‑
eight (288);

(B)

Middle schools and high schools with more than forty
‑
nine (49) ADM and less than one hundred five (105) ADM, provide librarian positions by prorating one (1) librarian position for one hundred five (105) ADM down to no librarian positions for forty
‑
nine (49) ADM. For middle schools and high schools with ADM of one hundred five (105) or more up to six hundred thirty (630), provide one (1) librarian position. For middle schools and high schools with more than six hundred thirty (630) ADM, calculate librarian positions by dividing the school's ADM by six hundred thirty (630);

(C)

For schools containing more than one (1) grade band and more than forty
‑
nine (49) ADM, librarians shall be calculated using the formula in
subparagraph (B) of this paragraph using the total school ADM.

(xvi)

School computer technicians. For middle and high schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools, calculated as each school's ADM divided by three hundred fifteen (315). For schools containing more than one (1) grade band, calculated using the total school ADM divided by three hundred fifteen (315);

(xvii)

Principals. Shall be calculated for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools based upon the following:

(A)

Elementary schools with more than forty
‑
nine (49) ADM and less than ninety
‑
six (96) ADM, provide principal positions by prorating one (1) principal position for ninety
‑
six (96) ADM down to no position at forty
‑
nine (49) ADM. Provide one (1) principal position for elementary schools with ninety
‑
six (96) or more ADM;

(B)

Middle and high schools with more than forty
‑
nine (49) ADM and less than one hundred five (105) ADM, provide principal positions by prorating one (1) principal position for one hundred five (105) ADM down to no position for forty
‑
nine (49) ADM. Provide one (1) principal position for middle schools and high schools with one hundred five (105) or more ADM;

(C)

For schools containing more than one (1) grade band and more than forty
‑
nine (49) ADM, provide principal positions based upon the formula in subparagraph (B) of this paragraph.

(xviii)

Assistant principals:

(A)

Prorate one (1) assistant principal position for every two hundred eighty
‑
eight (288) elementary school ADM over two hundred eighty
‑
eight (288) ADM;

(B)

Prorate one (1) assistant principal position for every three hundred fifteen (315) middle
school and high school ADM over three hundred fifteen (315) ADM;

(C)

For schools containing more than one (1) grade band, prorate one (1) assistant principal position for every three hundred fifteen (315) ADM over three hundred fifteen (315) ADM using the total school ADM;

(D)

Provide one (1) assistant principal position for a school with a total ADM of forty
‑
nine (49) or less or for a school designated as an alternative school.

(xix)

Secretaries. Calculated for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools based upon the following:

(A)

Elementary schools with more than forty
‑
nine (49) ADM and less than ninety
‑
six (96) ADM, provide secretary positions by prorating one (1) secretary position for ninety
‑
six (96) ADM down to no position at forty
‑
nine (49) ADM. Elementary schools with more than ninety
‑
six (96) ADM and up to two hundred eighty
‑
eight
(288) ADM, provide one (1) secretary position. Prorate one (1) additional secretary position for every two hundred eighty
‑
eight (288) elementary ADM over two hundred eighty
‑
eight (288) ADM;

(B)

Middle schools and high schools with more than forty
‑
nine (49) ADM and less than one hundred five (105) ADM, provide secretary positions by prorating one (1) secretary position for one hundred five (105) ADM down to no position at forty
‑
nine (49) ADM. Middle schools and high schools with more than one hundred five (105) ADM and up to three hundred fifteen (315) ADM, provide one (1) secretary position. Prorate one (1) additional secretary position for every three hundred fifteen (315) middle school and high school ADM over three hundred fifteen (315) ADM;

(C)

For schools containing more than one (1) grade band and more than forty
‑
nine (49) ADM, secretary positions shall be calculated using the formula in subparagraph (B) of this paragraph using the total school ADM.

(xx)

Clerical positions. Calculated for schools with more than forty
‑
nine (49) ADM and schools not designated as alternative schools based upon the following:

(A)

Elementary schools with more than forty
‑
nine (49) ADM, provide clerical positions by prorating one (1) clerical position for every two hundred eighty
‑
eight (288) ADM down to no clerical positions for forty
‑
nine (49) ADM;

(B)

Middle schools with more than forty
‑
nine (49) ADM, provide clerical positions by prorating one (1) clerical position for every three hundred fifteen (315) ADM down to no clerical positions for forty
‑
nine (49) ADM;

(C)

High schools with more than forty
‑
nine (49) ADM, provide clerical positions by prorating four (4) clerical positions for every six hundred thirty (630) ADM down to no clerical positions for forty
‑
nine (49) ADM;

(D)

For schools with more than forty
‑
nine (49) ADM and containing an elementary school grade band and
middle school grade band but not a high school grade band, clerical positions shall be calculated based upon the formula in subparagraph (B) of this paragraph using the total school ADM. For schools with more than forty
‑
nine (49) ADM and containing a high school grade band and either an elementary school grade band or a middle school grade band or both, clerical positions shall be calculated based upon the formula in subparagraph (C) of this paragraph using the total school ADM.

(xxi)

Books and instructional materials. Resources shall be calculated as the product of the school's ADM multiplied by two hundred nine dollars and thirty
‑
three cents ($209.33);

(xxii)

Technology and equipment. Resources shall be calculated as the product of the school's ADM multiplied by two hundred fifty dollars ($250.00). This amount shall not be subject to any external cost adjustment applicable under W.S. 21
‑
13
‑
309(o);

(xxiii)

Gifted and talented students. Resources shall be calculated as the product of the school's ADM multiplied by forty
‑
four dollars and seven cents ($44.07);

(xxiv)

Career and technical education equipment and materials. Resources shall be calculated as the product of each high school's FTE vocational education teachers reported under W.S. 21
‑
13
‑
309(m)(v)(D)(III) multiplied by ten thousand three hundred thirteen dollars and eighty
‑
eight cents ($10,313.88);

(xxv)

Student activities shall be based upon each school's ADM. A middle school with ADM in grade nine (9) shall have that ADM included in the high school ADM for the high school the students would normally attend. Student activity funding shall be calculated in the following manner:

(A)

Elementary school student activity resources shall be calculated as the product of the total elementary school ADM multiplied by twenty
‑
six dollars and two cents ($26.02);

(B)

Middle school student activity resources shall be calculated as the product of the total middle school ADM multiplied by:

(I)

Eight hundred fifty
‑
six dollars ($856.00) for a school with one (1) ADM, prorated down to five hundred eighty
‑
five dollars and forty
‑
one cents ($585.41) for a school with one hundred five (105) ADM;

(II)

Five hundred eighty
‑
five dollars and forty
‑
one cents ($585.41) for a school with one hundred five (105) ADM, prorated down to four hundred three dollars and twenty
‑
nine cents ($403.29) for a school with two hundred ten (210) ADM;

(III)

Four hundred three dollars and twenty
‑
nine cents ($403.29) for a school with two hundred ten (210) ADM, prorated down to three hundred twenty
‑
five dollars and twenty
‑
three cents ($325.23) for a school with three hundred fifteen (315) ADM;

(IV)

Three hundred twenty
‑
five dollars and twenty
‑
three cents ($325.23) for a school with three
hundred fifteen (315) ADM, prorated down to two hundred eighty
‑
six dollars and twenty cents ($286.20) for a school with six hundred thirty (630) ADM;

(V)

Two hundred eighty
‑
six dollars and twenty cents ($286.20) for a school with six hundred thirty (630) ADM, prorated down to two hundred twenty
‑
one dollars and sixteen cents ($221.16) for a school with one thousand two hundred sixty (1,260) or more ADM;

(C)

High school student activity resources shall be calculated as the product of the total high school ADM multiplied by:

(I)

Two thousand two hundred six dollars and fifty
‑
nine cents ($2,206.59) for a school with one (1) ADM, prorated down to one thousand six hundred ninety
‑
one dollars and eighteen cents ($1,691.18) for a school with one hundred five (105) ADM;

(II)

One thousand six hundred ninety
‑
one dollars and eighteen cents ($1,691.18) for a school with one hundred five (105) ADM, prorated down to
one thousand three hundred sixty
‑
five dollars and ninety
‑
five cents ($1,365.95) for a school with two hundred ten (210) ADM;

(III)

One thousand three hundred sixty
‑
five dollars and ninety
‑
five cents ($1,365.95) for a school with two hundred ten (210) ADM, prorated down to one thousand one hundred five dollars and seventy
‑
seven cents ($1,105.77) for a school with three hundred fifteen (315) ADM;

(IV)

One thousand one hundred five dollars and seventy
‑
seven cents ($1,105.77) for a school with three hundred fifteen (315) ADM, prorated down to seven hundred eighty dollars and fifty
‑
four cents ($780.54) for a school with six hundred thirty (630) ADM;

(V)

Seven hundred eighty dollars and fifty
‑
four cents ($780.54) for a school with six hundred thirty (630) ADM, prorated down to six hundred fifty dollars and forty
‑
five cents ($650.45) for a school with one thousand two hundred sixty (1,260) or more ADM.

(xxvi)

Professional development. Resources shall be calculated as the product of the school's ADM multiplied by one hundred thirty
‑
seven dollars and seventy
‑
two cents ($137.72);

(xxvii)

Central office staff:

(A)

For school district ADM of five hundred (500) or less, three (3) administrative positions and three (3) classified positions;

(B)

For school district ADM from five hundred (500) to one thousand (1,000), provide four (4) administrative positions and four (4) classified positions at one thousand (1,000) ADM, prorated down to three (3) administrative positions and three (3) classified positions at five hundred (500) ADM;

(C)

For school district ADM from one thousand (1,000) to three thousand five hundred (3,500), provide eight (8) administrative positions and ten (10) classified positions at three thousand five hundred (3,500)
ADM, prorated down to four (4) administrative positions and four (4) classified positions at one thousand (1,000) ADM;

(D)

For a school district with ADM greater than three thousand five hundred (3,500), prorate eight (8) administrative positions for every three thousand five hundred (3,500) ADM and prorate ten (10) classified positions for every three thousand five hundred (3,500) ADM.

(xxviii)

Central office
nonpersonnel
resources. Resources shall be calculated as the product of the school district ADM multiplied by four hundred dollars and twenty cents ($400.20);

(xxix)

Maintenance and operations. Resourced as follows:

(A)

For school buildings containing more than one (1) grade band level or school, the resources shall be generated at the highest grade band level using the total ADM in the building;

(B)

School custodians. For school buildings with more than forty
‑
nine (49) ADM, calculated using the average of the following four (4) factors specified under subdivisions (I) through (IV) of this subparagraph, plus an additional one
‑
half (0.5) FTE for middle or high schools:

(I)

One (1) custodian multiplied by the total of the number of teachers resourced under paragraphs (i) through (v) of this subsection divided by thirteen (13);

(II)

One (1) custodian multiplied by the result of the total school building ADM divided by three hundred twenty
‑
five (325);

(III)

One (1) custodian multiplied by the total of the number of classrooms in the building divided by thirteen (13);

(IV)

One (1) custodian multiplied by the result of the total allowable gross square footage of education space for the school building in accordance with
W.S. 21
‑
13
‑
309(m)(v)(G)(II) divided by eighteen thousand (18,000).

(C)

District custodians. Calculated as the product of one (1) custodian position multiplied by ten percent (10%) of the total allowable gross square footage of education space for all school buildings in the district in accordance with W.S. 21
‑
13
‑
309(m)(v)(G)(II) then divided by eighteen thousand (18,000);

(D)

Maintenance workers. A base FTE resourced using the average of the four (4) factors specified under subdivisions (I), (II), (III) and (IV) of this subparagraph plus the additional adjustments to the base FTE amount as provided in subdivision (V) of this subparagraph:

(I)

One and one
‑
tenth (1.1) maintenance worker per school building;

(II)

One (1) maintenance worker multiplied by the total of the allowable gross square footage of education space for the school building in
accordance with W.S. 21
‑
13
‑
309(m)(v)(G)(II) divided by sixty thousand (60,000), then multiplied by a factor of one and two-tenths (1.2);

(III)

One (1) maintenance worker multiplied by the total ADM for the school building divided by one thousand (1,000), then multiplied by a factor of one and three
‑
tenths (1.3);

(IV)

One (1) maintenance worker multiplied by the school district's school year 2005
‑
2006 general fund operating expenditures divided by five million dollars ($5,000,000.00), then multiplied by a factor of one and two
‑
tenths (1.2);

(V)

The base FTE calculated under this subparagraph for each school building shall be adjusted as follows:

(1)

A school level adjustment for elementary schools equal to the product of the base FTE multiplied by a factor of eight
‑
tenths (0.8), for middle schools equal to the product of the base FTE multiplied by
a factor of one (1) and for high schools equal to the product of the base FTE multiplied by a factor of two (2);

(2)

A building age adjustment for a school building that is less than ten (10) years old equal to the product of the base FTE multiplied by a factor of ninety
‑
five hundredths (0.95) and for a school building that is more than thirty (30) years old equal to the product of the base FTE multiplied by a factor of one and one
‑
tenth (1.1);

(3)

A small district adjustment for a school district with less than one thousand (1,000) ADM equal to the base FTE plus the adjustments under subdivisions (1) and (2) of this subdivision, then multiplied by a factor of one and one
‑
tenth (1.1).

(E)

Groundskeepers:

(I)

In making calculations under this subparagraph:

(1)

For school land acreage containing more than one (1) school building, the resources shall be generated at the highest applicable grade band level using the total ADM of all schools on the land acreage;

(2)

Acreage acquired by a district after July 1, 1997 shall be calculated using the lesser of the actual site acreage on which the facility is situated or the acreage specified in school facility commission guidelines, provided that this limitation shall not apply if the acreage was acquired through an exchange with another governmental entity and the acreages involved in the exchange were originally acquired by the district and the governmental entity on or prior to July 1, 1997.

(II)

A base groundskeeper FTE shall be calculated for each school site as the product of the allowable acreage computed under subdivision (I) of this subparagraph multiplied by ninety
‑
three (93) hours per acre divided by two thousand eight (2,008) hours of work per year. The base groundskeeper FTE shall be adjusted by a factor equal to the base groundskeeper FTE multiplied by
one and five
‑
tenths (1.5) for middle school sites and two and five
‑
tenths (2.5) for high school sites;

(III)

Groundskeeper FTE positions for district level sites shall be equal to ten percent (10%) of the school level groundskeeper FTE positions calculated under subdivision (II) of this subparagraph.

(xxx)

Operations and maintenance supplies. Resources shall be calculated for each district as the product of the allowable gross square footage of education space for each school building in accordance with W.S. 21
‑
13
‑
309(m)(v)(G)(II) multiplied by a factor of one and one
‑
tenth (1.1) and then multiplied by seventy
‑
three cents ($0.73);

(xxxi)

Utilities. Actual school year 2009
‑
2010 expenditures by district excluding amounts reimbursed under W.S. 21
‑
13
‑
320 and 21
‑
13
‑
321 as adjusted by negative ten and seven hundred sixty
‑
two thousandths percent (
‑
10.762%), further adjusted by four and seventy
‑
seven hundredths percent (4.77%), further adjusted by ten and eight hundred twenty
‑
three thousandths percent (10.823%), further
adjusted by nine hundred thirty
‑
six thousandths percent (0.936%) and further adjusted by external cost adjustments enacted by law. For additional school buildings added to district building inventories after school year 2009
‑
2010, one hundred percent (100%) of 2009
‑
2010 district average utility expenditures per gross square foot for district school buildings multiplied by the additional authorized educational square footage;

(xxxii)

School adjustments:

(A)

For a school configured with grade kindergarten through six (K-6), resource as an elementary school;

(B)

For a school configured with grades five through eight (5
‑
8), grades six through nine (6
‑
9) or grades seven through nine (7
‑
9), resource as a middle school;

(C)

For a school configured with grades kindergarten through seven (K
‑
7), grades kindergarten through eight (K
‑
8) or grades kindergarten through nine
(K
‑
9), resource grades kindergarten through five (K
‑
5) as an elementary school grade band for teacher resources and remaining grades and as a middle school grade band for teacher resources;

(D)

For a school configured with grades kindergarten through twelve (K
‑
12), resource grades kindergarten through five (K
‑
5) as an elementary school grade band for teacher resources, grades six through eight (6
‑
8) as a middle school grade band for teacher resources and the remaining grades and as a high school grade band for teacher resources;

(E)

For a school configured with grades six through twelve (6
‑
12) or grades seven through twelve (7
‑
12), resource grades six through eight (6
‑
8) as a middle school grade band for teacher resources and the remaining grades and as a high school grade band for teacher resources.

(xxxiii)

Salaries for all school and district level staffing categories under this subsection, shall be based upon salary levels as specified under this paragraph.
The salary level for each staffing category shall be adjusted for each district based upon the district experience, education and responsibility level as specified for that staffing category. District experience, education and responsibility level by appropriate staffing category shall be updated each year by the department of education so that district adjustments reflect the prior school year information. The education adjustments under this paragraph shall only reflect the highest degree obtained by district staff. The staffing categories and specified salaries and adjustments are as follows:

(A)

Central office administrative positions:

(I)

One (1) superintendent salary equal to seventy
‑
nine thousand five hundred eighteen dollars and ninety cents ($79,518.90), plus nineteen thousand one hundred fifty
‑
seven dollars and thirty
‑
six cents ($19,157.36) multiplied by the average number of central office administrative positions that have a bachelor's degree, plus twenty
‑
five thousand three hundred seventy
‑
five dollars and twenty
‑
one cents ($25,375.21)
multiplied by the average number of central office administrative positions that have a master's degree, plus thirty thousand five hundred forty
‑
six dollars and sixteen cents ($30,546.16) multiplied by the average number of central office administrative positions that have a doctoral degree, plus two hundred thirteen dollars and seventy
‑
seven cents ($213.77) multiplied by the average years of state experience, plus four dollars and twenty
‑
five cents ($4.25) multiplied by the district ADM;

(II)

One (1) assistant superintendent salary equal to eighty percent (80%) of the superintendent salary calculated in subdivision (I) of this subparagraph;

(III)

One (1) business manager salary equal to forty
‑
three thousand six hundred eighty
‑
seven dollars and thirty
‑
nine cents ($43,687.39), plus nineteen thousand one hundred fifty
‑
seven dollars and thirty
‑
six cents ($19,157.36) multiplied by the average number of central office administrative positions that have a bachelor's degree, plus twenty
‑
five thousand three hundred seventy
‑
five dollars and twenty
‑
one cents ($25,375.21) multiplied by the average number of central office
administrative positions that have a master's degree, plus thirty thousand five hundred forty
‑
six dollars and sixteen cents ($30,546.16) multiplied by the average number of central office administrative positions that have a doctoral degree, plus two hundred thirteen dollars and seventy
‑
seven cents ($213.77) multiplied by the average years of state experience, plus four dollars and twenty
‑
five cents ($4.25) multiplied by the district ADM;

(IV)

Additional central office administrative positions resourced under paragraph (xxvii) of this subsection in excess of three (3) FTE shall have a salary equal to the average of:

(1)

The salary calculated under subdivision (II) of this subparagraph multiplied by two (2), plus;

(2)

The salary calculated under subdivision (III) of this subparagraph.

(B)

Principal salaries shall be equal to seventy
‑
three thousand seven hundred forty dollars and
eight cents ($73,740.08), plus eight thousand five hundred twenty
‑
four dollars and twenty
‑
seven cents ($8,524.27) multiplied by the average number of principal and assistant principal positions that have a doctoral degree, plus six hundred forty dollars and sixteen cents ($640.16) multiplied by the average years of state experience, plus fourteen dollars and fifty
‑
six cents ($14.56) multiplied by the average school ADM;

(C)

Assistant principal salaries shall be equal to fifty
‑
nine thousand nine hundred seventy
‑
nine dollars ($59,979.00), plus eight thousand five hundred twenty
‑
four dollars and twenty
‑
seven cents ($8,524.27) multiplied by the average number of principal and assistant principal positions that have a doctoral degree, plus six hundred forty dollars and sixteen cents ($640.16) multiplied by the average years of state experience, plus fourteen dollars and fifty
‑
six cents ($14.56) multiplied by the average school ADM;

(D)

Teacher salaries under this subparagraph shall be provided for core teachers, specialist teachers, English language learner teachers,
instructional coaches, tutors, summer school teachers, extended day teachers, counselors, pupil support positions and librarians. Teacher salaries shall be equal to thirty
‑
eight thousand ninety
‑
eight dollars and ninety
‑
one cents ($38,098.91), plus six thousand three hundred forty
‑
four dollars and thirty
‑
six cents ($6,344.36) multiplied by the average number of teacher positions that have a master's degree, plus thirteen thousand eight hundred forty
‑
two dollars and twenty
‑
five cents ($13,842.25) multiplied by the average number of teacher positions that have a doctoral degree, plus eight hundred sixty
‑
eight dollars and seventy cents ($868.70) multiplied by the average years of teaching experience up to twenty (20) years, plus two hundred twenty
‑
five dollars and forty
‑
eight cents ($225.48) multiplied by the average years of teaching experience over twenty (20) years;

(E)

School computer technician salaries shall be equal to thirty
‑
nine thousand five hundred fifty
‑
six dollars and nineteen cents ($39,556.19), plus thirteen thousand six hundred forty
‑
nine dollars ($13,649.00) multiplied by the average number of school computer technician positions that have a bachelor's
degree, plus six hundred fifty
‑
nine dollars and eighty cents ($659.80) multiplied by the average years of state experience;

(F)

Supervisory aide salaries shall be equal to seventeen thousand six hundred one dollars and forty
‑
five cents ($17,601.45), plus two thousand forty
‑
nine dollars and forty cents ($2,049.40) multiplied by the average number of supervisory aide positions that have a bachelor's degree, plus two hundred eighty
‑
two dollars and eighty cents ($282.80) multiplied by the average years of state experience;

(G)

School secretary salaries shall be equal to twenty
‑
nine thousand eight hundred forty
‑
six dollars and eighty cents ($29,846.80), plus four hundred eleven dollars and ninety
‑
eight cents ($411.98) multiplied by the average years of state experience for all secretary and clerical positions;

(H)

School clerical salaries shall be equal to twenty
‑
two thousand nine hundred sixty
‑
two dollars and fifteen cents ($22,962.15), plus three hundred sixteen
dollars and fifty
‑
five cents ($316.55) multiplied by the average years of state experience for all secretary and clerical positions;

(J)

Central office classified position salaries shall be equal to thirty
‑
two thousand four hundred twelve dollars and ninety
‑
one cents ($32,412.91), plus four hundred eleven dollars and ninety
‑
eight cents ($411.98) multiplied by the average years of state experience for all secretary and clerical positions;

(K)

Maintenance worker and groundskeeper salaries shall be equal to thirty
‑
two thousand six hundred seventy
‑
nine dollars and eighteen cents ($32,679.18), plus four hundred eighty
‑
four dollars and thirteen cents ($484.13) multiplied by the average years of state experience for all maintenance worker, groundskeeper and custodian positions;

(M)

Custodian salaries shall be equal to twenty
‑
six thousand five hundred twenty
‑
nine dollars and eighty
‑
one cents ($26,529.81), plus four hundred eighty
‑
four dollars and thirteen cents ($484.13) multiplied
by the average years of state experience for all maintenance worker, groundskeeper and custodian positions.

(xxxiv)

Each district adjusted average salary for each staffing category under paragraph (xxxiii) of this subsection shall be further adjusted as follows:

(A)

Increased by an amount equal to twenty
‑
one and one
‑
tenth percent (21.1%) of the district adjusted average salary for:

(I)

Social security equaling six and two-tenths percent (6.2%);

(II)

Medicare equaling one and forty
‑
five hundredths percent (1.45%);

(III)

Worker's compensation equaling seven-tenths percent (0.7%);

(IV)

Unemployment insurance equaling six-hundredths percent (0.06%);

(V)

Retirement equaling twelve and sixty
‑
nine hundredths percent (12.69%). The amount contains employee contributions to the Wyoming retirement system of five and fifty
‑
seven hundredths percent (5.57%) and employer contributions to the Wyoming retirement system of seven and twelve-hundredths percent (7.12%).

(B)

Regional cost adjustment differences as measured by the greater of the 2005 hedonic wage index or the Wyoming cost
‑
of
‑
living index computed by the division of economic analysis, department of administration and information, with a minimum of one hundred (100) index value. For purposes of the education resource block grant model, the version of the Wyoming cost
‑
of
‑
living index used by the division shall be based upon the unrecalibrated housing cost index weights unless otherwise determined by the legislature. In addition, the version of the Wyoming cost
‑
of
‑
living index applied under this subparagraph for any school year shall be the average of the six (6) consecutive semiannual index reports completed by January 1 of the immediately preceding school year. The regional cost adjustment under this subparagraph shall be multiplied by
the district adjusted average salary as further adjusted under subparagraph (A) of this paragraph;

(xxxv)

Health insurance. An amount for health insurance benefits computed under W.S. 21
‑
13
‑
309(m)(v)(F);

(xxxvi)

External cost adjustment. Except as otherwise provided in this section, the block grant model components as provided in this subsection or any specified category of model components shall be subject to an external cost adjustment as adopted by the legislature pursuant to W.S. 21
‑
13
‑
309(o).

Section 2.

W.S. 9-4-719(q)(i), 21-2-204(b)(intro), 21-13-101(a)(i), (xiv) and (c), 21
‑
13
‑
309(m)(v)(intro), (F)(II), (III), by creating new subdivisions (IV) through (VI), (o) and (u), 21
‑
13
‑
313(e), 39-14-801(b)(intro) and by creating new paragraphs (v) and (vi), 39-15-104 by creating a new subsection (j), 39-15-111(b)(intro) and by creating a new subsection (r), 39-16-104 by creating a new subsection (g) and 39-16-111(b)(intro) and by creating a new subsection (p) are amended to read:

9
‑
4
‑
719.

Investment earnings spending policy permanent funds.

(q)

The earnings from the permanent Wyoming mineral trust fund under W.S. 9
‑
4
‑
204(u)(iii) during each fiscal year beginning July 1, 2016, which are less than the spending policy established in subsection (d) of this section are appropriated from the general fund subject to subsection (s) of this section and the following:

(i)

Except as provided in paragraph (iii) of this subsection, any earnings in excess of two and one
‑
half percent (2.5%) of the previous five (5) year average market value of the trust fund, calculated from the first day of the fiscal year and less than or equal to the spending policy amount specified in subsection (d) of this section shall be credited
twenty-five percent (25%)
to the legislative stabilization reserve account created by W.S. 9
‑
4
‑
219
, twenty-five percent (25%) to the school foundation program account created by W.S. 21
‑
13
‑
306
and
fifty percent (50%) to
the strategic investments and projects account created by W.S. 9-4-220
;
in equal amounts;

21
‑
2
‑
204.

Wyoming Accountability in Education Act; statewide education accountability system created.

(b)

A statewide education accountability system shall be established by the state board through the department of education in accordance with this section, which implements the components of the education resource block grant model as defined by W.S. 21
‑
13
‑
101(a)(xiv) and as contained in
Attachment "A" as defined under
W.S.
21
‑
13
‑
101(a)(xvii)
21
‑
13
‑
309.1
.

The first phase of this system shall be a school
‑
based system that is based on student performance as determined through multiple measures of school performance. The goals of the Wyoming Accountability in Education Act are to:

21
‑
13
‑
101.

Definitions.

(a)

As used in this chapter:

(i)

"Average daily membership" or "ADM" means the aggregate number of pupils present plus the aggregate number of pupils absent, divided by the actual number of days the school is in session for the year. Pupils who
attend at least
eighty percent (80%)
seventy-five percent (75%)
of a full time equivalency basis shall be considered full time. For pupils enrolled in school on less than
eighty percent (80%)
seventy-five percent (75%)
of a full time equivalency basis, the school district shall calculate the pupil's contribution to the ADM on a prorated basis with the hours or class periods of enrollment being the numerator and the hours or class periods of full time equivalency being the denominator. Pupils who have withdrawn from school or who have been absent for more than ten (10) consecutive calendar days shall not be counted as members;

(xiv)

"Education resource block grant model" means the block grant model for Wyoming school finance contained within the enumeration of model components summarizing and executing
recommendations within
the
2010
2020
cost of education study as modified by the legislature and as
referenced in paragraph (xvii) of this subsection
provided in W.S. 21
‑
13
‑
309.1
. "Education resource block grant model" or "model" includes model spreadsheets updated with technical corrections, all of which are enacted into law, on file with the secretary of state and are maintained
and made available for public inspection by the state superintendent under W.S. 21
‑
2
‑
202(e), and as may be subsequently modified by the legislature prior to future model recalibration required under W.S. 21
‑
13
‑
309(t);

(c)

The education resource block grant model as defined under paragraph (a)(xiv) of this section and as included in
"Attachment A" referenced in paragraph (a)(xvii) of this section
W.S. 21
‑
13
‑
309.1
, as each are enacted into law, and including any technical correction which may be implemented by rule and regulation of the state superintendent under W.S. 21
‑
2
‑
202(e), shall be filed with the secretary of state.

21
‑
13
‑
309.

Determination of amount to be included in foundation program for each district.

(m)

In determining the amount to be included in the foundation program for each district, the state superintendent shall:

(v)

Based upon ADM computations and identified school configurations within each district pursuant to
paragraph (iv) of this subsection, compute the foundation program amount for each district as prescribed by the education resource block grant model adopted by the Wyoming legislature as defined under W.S. 21
‑
13
‑
101(a)(xiv), as contained within the spreadsheets and accompanying reports referenced under W.S.
21
‑
13
‑
101(a)(xvii)
21
‑
13
‑
309.1
. The following criteria shall be used by the state superintendent in the administration of the education resource block grant model:

(F)

Amounts provided within the model for health insurance shall be based upon:

(II)

The annualized state contribution rate as of January 1 of the preceding school year, on behalf of each employee and official enrolled in the state group health insurance plan, for employee only, split contracts, employee plus spouse or children and family coverage
except
as provided in subdivision (III) of this subparagraph; and

(III)

For
school year 2020-2021 and
school year 2021-2022
and each school year thereafter
,
the
amount provided to a school district for health insurance shall be calculated using
the annualized state contribution rate
as of January 1, 2019
for employee only, split contracts, employee plus spouse or children and family coverage based on district weighted actual participation in district health insurance plans
for the 2018-2019 school year, plus additional funding as calculated pursuant to 2020 Senate File 0001, Section 334(b) as enacted into law
shall be multiplied by the lesser of the number of school district employees funded within the education resource block grant model that are actually enrolled in a school district health insurance plan for the preceding school year or the number of positions funded within the education resource block grant model;

(IV) In addition to funding amounts calculated under subdivisions (F)(I) through (III), the department of education shall adjust each school district's foundation program amount computed in accordance with W.S. 21-13-309(p) for school years 2021-2022 and 2022-2023 to provide additional health insurance funding. The health insurance adjustment added to each school district's
foundation program amount shall be calculated in accordance with subdivisions (V) and (VI) of this subparagraph;

(V) For school year 2021-2022 only, additional health insurance funding for a school district shall be calculated in accordance with the following:

(1) Multiply the annualized state contribution rate for employee only, split contracts, employee plus spouse or children and family coverage based on district weighted actual participation in district health insurance plans by the number of positions funded within the education resource block grant model for that school district;

(2) Multiply the annualized state contribution rate for employee only, split contracts, employee plus spouse or children and family coverage based on district weighted actual participation in district health insurance plans by the lesser of the number of school district employees funded within the education resource block grant model that are actually enrolled in a school district health insurance plan for the preceding
school year or the number of positions funded within the education resource block grant model;

(3) Subtract the product calculated in subdivision (2) of this subdivision from the product calculated in subdivision (1) of this subdivision and multiply that difference by two-thirds (2/3) to calculate the additional funding amount
.

(VI) For school year 2022-2023 only, additional health insurance funding for a school district shall be calculated in accordance with the following:

(1) Multiply the annualized state contribution rate for employee only, split contracts, employee plus spouse or children and family coverage based on district weighted actual participation in district health insurance plans by the number of positions funded within the education resource block grant model for that school district;

(2) Multiply the annualized state contribution rate for employee only, split contracts,
employee plus spouse or children and family coverage based on district weighted actual participation in district health insurance plans by the lesser of the number of school district employees funded within the education resource block grant model that are actually enrolled in a school district health insurance plan for the preceding school year or the number of positions funded within the education resource block grant model;

(3) Subtract the product calculated in subdivision (2) of this subdivision from the product calculated in subdivision (1) of this subdivision and multiply that difference by one-third (1/3) to calculate the additional funding amount.

(o)

To the extent specifically provided by the legislature, and between periods of model recalibration required under subsection (t) of this section, the amount computed for each district under subsection (m) of this section shall be adjusted to provide for the effects of inflation, excluding those amounts specified under subparagraphs (m)(v)(E) and (F) of this section and
the assessment component contained in paragraph (b)(xxviii) of
"Attachment A" as referenced
as specified
in W.S.
21
‑
13
‑
101(a)(xvii)
21
‑
13
‑
309.1
. The adjustment under this subsection shall not be applied until the expiration of the school year immediately following the first school year of application of the recalibrated model, and shall be adjusted on a cumulative basis each school year thereafter and until the first school year of application of a subsequent model recalibration.

Following analysis of information reported under subsection (u) of this section, the joint appropriations
interim
committee shall submit a recommendation to the legislature and the governor not later than November 1 of each applicable year on an external cost adjustment for purposes of this subsection.

(u)

To ensure model components specified under the education resource block grant model defined under W.S. 21
‑
13
‑
101(a)(xiv), as enumerated and enacted by the legislature and included in
"Attachment A" referenced in
W.S.
21
‑
13
‑
101(a)(xvii)
21
‑
13
‑
309.1
, remain resourced at cost
‑
based levels between periods of model recalibration required under subsection (t) of this section, and prior to adjustment for the effects of inflation for any school year under subsection (o) of this section, the joint education
interim committee shall annually receive and review reports in accordance with this subsection and report to the joint appropriations
interim
committee as required by this subsection.

The legislative service office shall assemble information necessary to develop a model monitoring process and other reports for the committee using data maintained by the department of education and other state agencies.

For this purpose, the department shall annually update and compile information, in a format contained within reports provided during 2010 model recalibration, reported at the model component level, on school district allocation of model resources, as well as other information provided for purposes of developing and completing the 2010 cost of education studies.

Each year excluding the first school year of application of any model recalibration performed under subsection (t) of this section, the information and analysis assembled by the legislative service office under this subsection shall be reported to the joint education interim committee in sufficient time to allow committee review of and deliberation on the report and the submission of recommendations to the joint appropriations
interim
committee by October 15 of the applicable school year.

Report recommendations shall be used by the joint
appropriations
interim
committee in its determination of legislative recommendation on model adjustment under subsection (o) of this section.

21
‑
13
‑
313.

Distribution of funds from foundation account; property tax and cash reserve adjustment; regulations.

(e)

Not later than January 31 of each fiscal year,
and except where a different percentage is otherwise specified in this subsection,
the department shall compute the amount by which each district's operating balance and cash reserves at the end of the preceding fiscal year exceed fifteen percent (15%) of the total foundation program amount computed under W.S. 21
‑
13
‑
309 for the preceding fiscal year. In making this calculation, the entire operating balance and cash reserves for each district for the fiscal year ending June 30, 1997, as computed by the department, shall be separately accounted for and excluded, until it has been completely expended by the district.
In making this calculation, the balance of funds received under Section 2001 of the federal American Rescue Plan Act, P.L. No. 117-2, shall be separately
accounted for and excluded, until it has been completely expended by the district.
Revenues from settlements of protested amounts attributable to levies assessed under W.S. 21
‑
13
‑
102(a)(i)(A) and (ii)(A) and 21
‑
13
‑
201, regardless of the assessment year, shall be accounted for and excluded from the calculation under this subsection for a period of not more than one (1) year following that fiscal year in which the revenue was received by a district, as verified in writing by the district and certified by the county treasurer. Except as otherwise provided in 1997 Special Session Laws, chapter 3, section 306(e), as amended, and except as excluded under this subsection, that excess shall be deemed to be a state revenue under W.S. 21
‑
13
‑
310(a) for the purpose of determining distributions under W.S. 21
‑
13
‑
311 and amounts to be rebated under W.S. 21
‑
13
‑
102.

The department shall promulgate rules, including reporting requirements and procedures for districts, to implement this subsection.

As used in this section, "operating balance and cash reserves" means those financial resources of the district which are not encumbered by the district board of trustees for expenditure to meet an existing legal obligation or otherwise restricted by law or regulation for expenditure
on specific educational programs.

For purposes of this subsection, any balance within a district's separate account established under W.S. 21
‑
15
‑
109(e) for major building and facility repair and replacement shall be deemed restricted by law for expenditure as provided by W.S. 21
‑
15
‑
109(e) and shall not be considered an operating balance and cash reserve under this section.
For the fiscal year ending June 30, 2021 through the fiscal year ending June 30, 2026, the department shall compute the amount by which each district's operating balance and cash reserves at the end of the preceding fiscal year exceed thirty percent (30%) of the total foundation program amount computed under W.S. 21
‑
13
‑
309 for the preceding fiscal year. During this period, the amount of a district's general fund or operating balance and cash reserves that may be increased from fifteen percent (15%) to thirty percent (30%) of the total foundation program amount computed under W.S. 21
‑
13
‑
309 for the preceding fiscal year shall be accounted for and reported separately and shall not be transferred or expended for purposes of capital construction. For purposes of this subsection, capital construction does not include major building and facility
repair and replacement as defined under W.S. 21-15-109(a)(iii).

39
‑
14
‑
801.

Severance tax distributions; distribution account created; formula.

(b)

Before making distributions from the severance tax distribution account under subsections (c) through (e) of this section, an amount equal to two
‑
thirds (2/3) of the amount of tax collected under W.S. 39
‑
14
‑
104(a)(i) and (b)(i) and 39
‑
14
‑
204(a)(i) for the same period shall be deposited
into the permanent Wyoming mineral trust fund, except for the period from March 15, 2016 through June 30, 2022 these funds shall be deposited
as follows:

(v)

Two
‑
thirds (2/3) of the amount into the one percent severance tax account until June 30, 2022 and thereafter into the permanent Wyoming mineral trust fund; and

(vi)

One
‑
third (1/3) of the amount into the school foundation program account.

39
‑
15
‑
104.

Taxation rate.

(j)

Except as otherwise provided in this subsection, in addition to the sales tax under subsections (a) and (b) of this section there is imposed an additional sales tax of one-half percent (0.5%) which shall be administered as if the sales tax rate under this section was increased from four percent (4%) to four and one-half percent (4.5%). The revenue from the additional tax under this subsection shall be distributed as provided in W.S. 39
‑
15
‑
111(r). The tax under this subsection shall only be implemented beginning three (3) months after the state treasurer certifies to the department of revenue that the balance in the legislative stabilization reserve account is less than six hundred fifty million dollars ($650,000,000.00). Once implemented, the tax under this subsection shall continue to be implemented until three (3) months after the state treasurer certifies to the department of revenue that the balance in the legislative stabilization reserve account is equal to or exceeds one billion two hundred million dollars ($1,200,000,000.00), at which point the tax shall not be implemented until the condition in the preceding sentence is met.

39
‑
15
‑
111.

Distribution.

(b)

Revenues earned under W.S. 39
‑
15
‑
104 during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes. Except as otherwise provided in
subsection
subsections
(p)
and (r)
of this section, for all revenue collected by the department under W.S. 39
‑
15
‑
104 the department shall:

(r)

An amount of revenue equal to the amount attributable to the tax under W.S. 39
‑
15
‑
104(j) shall be deposited in the school foundation program account.

39
‑
16
‑
104.

Taxation rate.

(g)

Except as otherwise provided in this subsection, in addition to the use tax under subsections (a) and (b) of this section there is imposed an additional use tax of one-half percent (0.5%) which shall be administered as if the use tax rate under this section was increased from four percent (4%) to four and one-half percent (4.5%). The revenue from the additional tax under this subsection shall
be distributed as provided in W.S. 39
‑
16
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111(p). The tax under this subsection shall only be implemented beginning three (3) months after the state treasurer certifies to the department of revenue that the balance in the legislative stabilization reserve account is less than six hundred fifty million dollars ($650,000,000.00). Once implemented, the tax under this subsection shall continue to be implemented until three (3) months after the state treasurer certifies to the department of revenue that the balance in the legislative stabilization reserve account is equal to or exceeds one billion two hundred million dollars ($1,200,000,000.00), at which point the tax shall not be implemented until the condition in the preceding sentence is met.

39
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16
‑
111.

Distribution.

(b)

Revenues earned under this article during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes.

Except as otherwise provided in subsection (p) of this section, r
evenue collected by the department from the taxes imposed by this
article shall be transferred to the state treasurer who shall, as specified by the department:

(p)

An amount of revenue equal to the amount attributable to the tax under W.S. 39
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16
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104(g) shall be deposited in the school foundation program account.

Section 3.

W.S. 21
‑
13
‑
101(a)(xvii), 21
‑
13
‑
309(m)(v)(C) and
39
‑
14
‑
801(b)(i) through (iv)
are repealed.

Section 4
.

2011 Wyoming Session Laws, Chapter 185, ATTACHMENT "A", 2012 Wyoming Session Laws, Chapter 99, Section 3, 2017 Wyoming Session Laws, Chapter 205, Sections 3 and 4, 2018 Wyoming Session Laws, Chapter 137 Sections 2 and 3 and 2020 Wyoming Session Laws, Chapter 80, Section 2, Section 205, Footnote No. 1 and Section 334(b) are repealed.

Section 5.

(a) For school years 2020-2021, 2021-2022 and 2022-2023 the state superintendent shall reduce each school
district's foundation program amount in accordance with this section.

(b) For each school district that receives funds under Section 2001 of the American Rescue Plan Act, P.L. No. 117
‑
2, the school district shall report the allocated amount to the state superintendent upon notice of the allocation. The state superintendent shall reduce the school district's foundation program amount calculated pursuant to W.S. 21
‑
13
‑
309(p) by the maximum reduction allowed by the American Rescue Plan Act that meets state maintenance of effort and equity requirements of that federal law. Notwithstanding any other provision of law, the amount of funds distributed from the foundation program in accordance with W.S. 21-13-313(c) shall be reduced by the amount calculated, or recapture payments in accordance with W.S. 21-13-102(b) increased, subject to and in accordance with the provisions of this section. If a school district has received an amount from the foundation program in excess of the calculated amount under this section, a school district shall remit the difference to the department of education or have their recapture payment increased to account for the difference. The department of
education shall deposit any difference within the school foundation program account.

(c) The state superintendent shall implement funding reductions over school years 2020-2021, 2021-2022 and 2022-2023 in a manner and in amounts that allow school districts to efficiently provide educational services to public school students. The

reductions shall be implemented taking into consideration the district's actual receipt of the federal funds and cash flow needs of the district. The maximum reduction under this section for school years 2020-2021, 2021-2022 and 2022-2023 shall not exceed eighty percent (80%) of the total amount allocated to Wyoming school districts under Section 2001 of the American Rescue Plan Act. The state superintendent shall not reduce any amount due to a school district for reimbursement of special education programs and services under W.S. 21
‑
13
‑
321.

Section 6.

Not later than October 30, 2021, the state board of education shall conduct a study on the reorganization of Wyoming school districts to improve efficiency in the administration of school districts and to
promote the shared use of services among school districts, provided that the study shall contemplate two (2) independent districts for the Wind River Indian Reservation. The state board of education shall submit the report to the joint education interim committee. The study shall specify any steps necessary to implement any recommended reorganization.

Section 7.
The state superintendent shall prepare and provide a report to the legislature on involuntary layoffs and positions eliminated by school districts. The report shall include information about each school district employee involuntarily laid off and each position eliminated by each school district for the period beginning January 1, 2021 and ending September 30, 2021. The report shall detail each employee's school district, title, job description, salary and length of employment. The report shall be submitted to the legislature no later than October 15, 2021.

Section 8.

(a) Except as provided by subsection (b) of this section, this act is effective July 1, 2021.

(b) Sections 5 and 8 of this act are effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(END)

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HB0173