MN SF4906

Modifies special education aid adjustments for charter schools that receive general education revenue, increasing the reimbursement percentage for unreimbursed special education costs from 10 percent (fiscal years 2021-2025) to 40 percent (fiscal year 2026 and later).

Changes the reduction in special education aid paid to resident districts from 80 percent of unreimbursed costs (fiscal years 2021-2025) to 50 percent (fiscal year 2026 and later).

Maintains 100 percent reduction for special education aid to resident districts when students attend intermediate districts, cooperatives, or charter schools with at least 70 percent special education enrollment.

Extends adjustments to apply to charter schools receiving special education aid under section 124E.21, subdivision 3, calculated as if they received aid under subdivision 1.

All amendments are effective for revenue for fiscal year 2026 and later.