MN SF619

Authorizes school districts to create a reserve for essential uses account in the general fund, with purposes specified by the district board.

Districts may transfer funds to the account by July 1 of odd-numbered years as either a specific dollar amount or percentage of the general fund, and may adjust account purposes only at the first school board meeting after July 1 of odd-numbered years.

Districts reserving funds in the essential uses account for staff development, class size reduction, or gifted and talented programs are exempt from separate reserve requirements under sections 122A.61, 126C.12, and 126C.10.

Prohibits school districts from entering into collective bargaining agreements that require the use of funds in or scheduled to be transferred into the reserve for essential uses account.

Restricts teachers' right to strike to exclude strikes over negotiation issues involving funds in the reserve for essential uses account.