Massachusetts General Laws
Chapter 70 - School Funds and State Aid for Public Schools
Section 3 - Foundation Budget; Regulations; Calculation of Budget

Section 3. (a) There shall be a foundation budget for the school district in each municipality, regional school district, independent vocational school and vocational school and agricultural school operated by a county.
The foundation budget shall be calculated based on each district's foundation enrollment for the prior fiscal year. Foundation budgets shall be based on the per pupil amounts in table 1 and the foundation increment amounts in table 2; provided, however, that the special education in-school and special education tuitioned-out enrollments shall be assumed enrollments. Beginning in fiscal year 2021 and in each year thereafter, the employee benefits and fixed charges allotments shall be adjusted by the foundation employee benefits inflation rate and all other foundation allotments and foundation increments shall be adjusted by the foundation inflation index.
Each district's wage adjustment factor shall be applied to all of the foundation allotments except the allotments for instructional materials, equipment and technology, employee benefits and fixed charges and special education tuition.

For each student identified as being low-income or an English learner, the increments in the following table shall be added to each foundation allotment.


(b) The board shall promulgate regulations as needed to implement this section. The board shall submit any regulations to the senate and house committees on ways and means and the joint committee on education not less than 60 days before adoption. The joint committee on education shall review and may comment on these regulations during that time period.

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