MN SF3188

Increases the minimum share of general education revenue that districts must reserve for area learning centers (ALCs) and alternative learning programs from a range of 90-100% to a flat 100% of the district average general education revenue per adjusted pupil unit

Changes tuition payments from resident districts to area learning centers operated by service cooperatives, intermediate districts, education districts, or joint powers cooperatives from a 90-100% range to exactly 100% of general education revenue per pupil unit

Reserved revenue calculations exclude basic skills revenue, local optional revenue, and transportation sparsity revenue, with an additional deduction based on the formula allowance multiplied by .0466

Requires that reserved revenue under these provisions be spent only on program costs associated with the area learning center or alternative learning program

Effective for revenue beginning in fiscal year 2026 and later