MN HF821

Establishes differential pupil unit counting for kindergarten students based on program type: half-day kindergarten counted as 0.612 pupil units and full-day kindergarten counted as 1.115 pupil units starting fiscal year 2015.

Modifies learning year pupil unit calculations to recognize full-day kindergarten programs requiring more than 850 hours and half-day programs requiring more than 425 hours annually, with maximum counting cap of 1.2 pupils.

Permits school districts to use general education revenue for extended-time kindergarten and prekindergarten programs.

Allows districts meeting community needs for voluntary full-day kindergarten to redirect full-day kindergarten revenue toward prekindergarten program funding.

Removes language prohibiting use of class-size reduction revenue for all-day kindergarten, providing districts increased flexibility in how those funds are allocated.