MN SF4022

Extends the compensatory revenue pupil unit "hold harmless" provision to fiscal year 2027, allowing school buildings to use the greater of their FY2027 or FY2024 pupil unit calculations for determining compensatory aid

Delays implementation of the new compensatory education formula (based on building compensatory allowance) from fiscal year 2027 to fiscal year 2028

Increases the statewide compensatory allowance from $6,936 to $7,129 for fiscal year 2028, with annual adjustments tied to formula allowance ratios in subsequent years

Extends through fiscal year 2028 the temporary flexibility allowing districts to allocate up to 40% of compensatory revenue to school sites according to school board plans (versus the standard 20% limit)

Appropriates an unspecified amount from the general fund to the commissioner of education for additional general education aid in fiscal year 2027