MN SF1904

Establishes enrollment options for students attending persistently low-performing schools with family income at or below 175% of federal poverty level to transfer to nonpublic schools or nonresident districts, with quarterly tuition payments made by the state based on the lesser of average general education revenue per pupil or school operating costs.

Defines persistently low-performing schools as those with reading proficiency below 75% or math proficiency below 60% for at least three consecutive school years, with eligible nonpublic schools required to administer statewide or nationally norm-referenced standardized tests.

Creates a Minnesota private school tuition tax credit allowing individuals and corporations a 100% credit for donations to qualified foundations that provide grants to eligible students (those with household income up to 1.85 times the reduced-price lunch threshold) attending qualified nonpublic schools or preschools, capped at $20,000,000 statewide per year.

Modifies the education tax credit under section 290.0674 to include tuition and transportation expenses for qualifying children attending nonpublic schools in Minnesota or neighboring states.

Reduces tuition funding payments to nonpublic schools by 30% in fiscal year 2013 and 15% in fiscal year 2014.