Subdivision 1. Career and technical revenue. (a) A district with a career and technical program approved under this section for the fiscal year in which the levy is certified is eligible for career and technical revenue equal to 35 percent of approved expenditures in the fiscal year in which the levy is certified for the following:
(1) salaries paid to essential, licensed personnel providing direct instructional services to students in that fiscal year, including extended contracts, for services rendered in the district's approved career and technical education programs, excluding salaries reimbursed by another school district under clause (2);
(2) amounts paid to another Minnesota school district for salaries of essential, licensed personnel providing direct instructional services to students in that fiscal year for services rendered in the district's approved career and technical education programs;
(3) contracted services provided by a public or private agency other than a Minnesota school district or cooperative center under chapter 123A or 136D;
(4) necessary travel between instructional sites by licensed career and technical education personnel;
(5) necessary travel by licensed career and technical education personnel for vocational student organization activities held within the state for instructional purposes;
(6) curriculum development activities that are part of a five-year plan for improvement based on program assessment;
(7) necessary travel by licensed career and technical education personnel for noncollegiate credit-bearing professional development; and
(8) specialized vocational instructional supplies.
(b) The district must recognize the full amount of this levy as revenue for the fiscal year in which it is certified.
(c) The amount of the revenue calculated under this subdivision may not exceed $17,850,000 for taxes payable in 2012, $15,520,000 for taxes payable in 2013, and $20,657,000 for taxes payable in 2014.
(d) If the estimated revenue exceeds the amount in paragraph (c), the commissioner must reduce the percentage in paragraph (a) until the estimated revenue no longer exceeds the limit in paragraph (c).
Subd. 1a. Career and technical levy. (a) For fiscal year 2014 only, a district may levy an amount not more than the product of its career and technical revenue times the lesser of one or the ratio of its adjusted net tax capacity per adjusted pupil unit in the fiscal year in which the levy is certified to the career and technical revenue equalizing factor. The career and technical revenue equalizing factor for fiscal year 2014 equals $7,612.
(b) For fiscal year 2015 and later, a district may levy an amount not more than the product of its career and technical revenue times the lesser of one or the ratio of its adjusted net tax capacity per adjusted pupil unit in the fiscal year in which the levy is certified to the career and technical revenue equalizing factor. The career and technical revenue equalizing factor for fiscal year 2015 and later equals $7,612.
Subd. 1b. Career and technical aid. For fiscal year 2014 and later, a district's career and technical aid equals its career and technical revenue less its career and technical levy. If the district levy is less than the permitted levy, the district's career and technical aid shall be reduced proportionately.
Subd. 2. Allocation from cooperative centers and intermediate districts. For purposes of this section, a cooperative center or an intermediate district must allocate its approved expenditures for career and technical education programs among participating districts.
Subd. 3. Revenue guarantee. Notwithstanding subdivision 1, paragraph (a), the career and technical education revenue for a district is not less than the lesser of:
(1) the district's career and technical education revenue for the previous fiscal year; or
(2) 100 percent of the approved expenditures for career and technical programs included in subdivision 1, paragraph (a), for the fiscal year in which the levy is certified.
Subd. 3a. Revenue adjustments. Notwithstanding subdivisions 1, 1a, and 3, for taxes payable in 2012 to 2014 only, the department must calculate the career and technical revenue for each district according to Minnesota Statutes 2010, section 124D.4531, and adjust the revenue for each district proportionately to meet the statewide revenue target under subdivision 1, paragraph (c). For purposes of calculating the revenue guarantee under subdivision 3, the career and technical education revenue for the previous fiscal year is the revenue according to Minnesota Statutes 2010, section 124D.4531, before adjustments to meet the statewide revenue target.
Subd. 4. District reports. Each district or cooperative center must report data to the department for all career and technical education programs as required by the department to implement the career and technical revenue formula.
Subd. 5. Allocation from districts participating in agreements for secondary education or interdistrict cooperation. For purposes of this section, a district with a career and technical program approved under this section that participates in an agreement under section 123A.30 or 123A.32 must allocate its revenue authority under this section among participating districts.
1Sp2005 c 5 art 2 s 66; 2009 c 88 art 2 s 1; 1Sp2011 c 11 art 2 s 41; 2012 c 239 art 1 s 21-23; 2013 c 116 art 1 s 14; 2013 c 144 s 6; 2014 c 272 art 3 s 43-45
Structure Minnesota Statutes
Chapters 120 - 129C — Education Code: Prekindergarten - Grade 12
Chapter 124D — Education Programs
Section 124D.01 — Definitions.
Section 124D.02 — School Board Powers; Enrollment.
Section 124D.03 — Enrollment Options Program.
Section 124D.04 — Options For Enrolling In Adjoining States.
Section 124D.041 — Reciprocity With Adjoining States.
Section 124D.05 — Attending School In Another State; Severance Pay.
Section 124D.08 — School Boards' Approval To Enroll In Nonresident District; Exceptions.
Section 124D.085 — Experiential And Applied Learning Opportunities For Students.
Section 124D.09 — Postsecondary Enrollment Options Act.
Section 124D.091 — Concurrent Enrollment Program Aid.
Section 124D.093 — P-tech Schools.
Section 124D.095 — Online Learning Option.
Section 124D.096 — Online Learning Aid.
Section 124D.111 — School Meals Policies; Lunch Aid; Food Service Accounting.
Section 124D.1115 — Free And Reduced-price School Lunch Program Data Sharing.
Section 124D.114 — Lactose Reduced Milk.
Section 124D.1158 — School Breakfast Program.
Section 124D.117 — Districts To Offer School Breakfast Program.
Section 124D.118 — School Milk Program.
Section 124D.119 — Summer Food Service Replacement Aid.
Section 124D.1191 — Donations To Food Shelf Programs.
Section 124D.1195 — Commodity Donated Food Revolving Fund.
Section 124D.12 — Purpose Of Flexible Learning Year Programs.
Section 124D.121 — Definition Of Flexible Learning Year Program.
Section 124D.122 — Establishment Of Flexible Learning Year Program.
Section 124D.123 — Division Of Children Into Groups.
Section 124D.124 — Public Hearing Before Implementation.
Section 124D.125 — Assignment Of Teachers.
Section 124D.126 — Powers And Duties Of Commissioner; Flexible Learning Year Programs.
Section 124D.127 — Termination Of Flexible Learning Year Program.
Section 124D.128 — Learning Year Program To Provide Instruction Throughout Year.
Section 124D.129 — Educate Parents Partnership.
Section 124D.13 — Early Childhood Family Education (ecfe) Programs.
Section 124D.135 — Early Childhood Family Education (ecfe) Revenue.
Section 124D.141 — State Advisory Council On Early Childhood Education And Care.
Section 124D.142 — Quality Rating And Improvement System.
Section 124D.15 — School Readiness Programs.
Section 124D.151 — Voluntary Prekindergarten Program.
Section 124D.16 — School Readiness Aid.
Section 124D.162 — Kindergarten Readiness Assessment.
Section 124D.165 — Early Learning Scholarships.
Section 124D.166 — Limit On Screen Time For Children In Preschool And Kindergarten.
Section 124D.18 — Purpose Of Community Education Programs.
Section 124D.19 — Community Education Programs; Advisory Council.
Section 124D.20 — Community Education Revenue.
Section 124D.22 — School-age Care Revenue.
Section 124D.2211 — After-school Community Learning Programs.
Section 124D.23 — Family Services And Community-based Collaboratives.
Section 124D.231 — Full-service Community Schools.
Section 124D.34 — Minnesota Foundation For Student Organizations.
Section 124D.35 — Youth Entrepreneurship Education Program.
Section 124D.355 — Vocational Education Student Organizations.
Section 124D.36 — Citation; Serveminnesota Innovation Act.
Section 124D.37 — Purpose Of Serveminnesota Innovation Act.
Section 124D.38 — Definitions.
Section 124D.385 — Minnesota Commission On National And Community Service.
Section 124D.39 — Serveminnesota Innovation Program.
Section 124D.40 — Serveminnesota Innovation Grants.
Section 124D.42 — Reading And Math Corps.
Section 124D.44 — Match Requirements.
Section 124D.45 — Evaluation And Reporting Requirements.
Section 124D.452 — District Report; Career And Technical Education.
Section 124D.4531 — Career And Technical Revenue.
Section 124D.454 — Access To Minnesota's Transition System For Children With A Disability.
Section 124D.46 — Education And Employment Transitions System.
Section 124D.47 — Comprehensive Youth Apprenticeship Program.
Section 124D.49 — Education And Employment Transitions Partnerships.
Section 124D.50 — Service-learning And Work-based Learning Curriculum And Programs.
Section 124D.505 — Minnesota Career Information System.
Section 124D.51 — Evening Schools; Adult And Continuing Education.
Section 124D.518 — Adult Basic Education Aid Definitions.
Section 124D.52 — Adult Basic Education.
Section 124D.521 — Consortium Requirements.
Section 124D.522 — Adult Basic Education Supplemental Service Grants.
Section 124D.531 — Adult Basic Education Aid.
Section 124D.549 — Commissioner-selected High School Equivalency Test.
Section 124D.55 — Commissioner-selected High School Equivalency Test Fees.
Section 124D.56 — Community Education Program Revenue; Adults With Disabilities.
Section 124D.57 — Educational Support Services For People Who Are Deaf, Deafblind, Hard-of-hearing.
Section 124D.58 — Citation; Education For English Learners Act.
Section 124D.59 — Definitions.
Section 124D.60 — Rights Of Parents.
Section 124D.61 — General Requirements For Programs.
Section 124D.63 — Technical Assistance.
Section 124D.64 — Discrimination Prohibited.
Section 124D.645 — Multiracial Diversity.
Section 124D.65 — English Learner (el) Programs Aid.
Section 124D.66 — Assurance Of Mastery Programs.
Section 124D.68 — Graduation Incentives Program.
Section 124D.69 — Aid For Alternative Programs Provided Under Contract.
Section 124D.695 — Approved Recovery Program Funding.
Section 124D.71 — Citation; American Indian Education Act.
Section 124D.73 — Definitions.
Section 124D.74 — American Indian Education Programs.
Section 124D.75 — Licenses For American Indian Language And Culture Education Teachers; Exemptions.
Section 124D.76 — Community Coordinators, Indian Home/school Liaisons, Paraprofessionals.
Section 124D.77 — Recruiting And Retaining Indian Teachers.
Section 124D.78 — Parent And Community Participation.
Section 124D.79 — Community And Commissioner Participation In American Indian Education.
Section 124D.791 — Indian Education Director.
Section 124D.81 — American Indian Education Aid.
Section 124D.82 — Discrimination Prohibited.
Section 124D.83 — State Revenue For American Indian Tribal Contract Or Grant Schools.
Section 124D.855 — School Segregation Prohibited.
Section 124D.861 — Achievement And Integration For Minnesota.
Section 124D.862 — Achievement And Integration Revenue.
Section 124D.87 — Achievement And Integration Transportation Aid.
Section 124D.892 — Office Of Desegregation/integration.
Section 124D.895 — Parental Involvement Programs.
Section 124D.8955 — Parent And Family Involvement Policy.
Section 124D.8957 — Prekindergarten Through Grade 12 Parental Rights Coded Elsewhere.
Section 124D.896 — Desegregation/integration And Inclusive Education Rules.
Section 124D.90 — School Enrichment Partnership Program.
Section 124D.955 — Healthy Kids Awards Program.
Section 124D.957 — Minnesota Youth Council Committee.
Section 124D.96 — Welfare And Correctional Institutions' Policies For Educational Programs.