WI AB1176

Increases state equalization aid funding to school districts by $445,949,400 for the 2026-27 school year

Changes special education reimbursement from a capped appropriation to a "sum sufficient" appropriation, guaranteeing 60% reimbursement of eligible costs beginning in the 2025-26 school year (current interim rate is 35% due to increased costs)

Maintains full 100% reimbursement for special education costs for children in hospitals and convalescent homes for orthopedically disabled children

Excludes increases in special education reimbursement from the calculation used to adjust per pupil payments for school choice programs (Milwaukee, Racine, and statewide parental choice programs), Special Needs Scholarship Program, independent charter schools, open enrollment transfers, and whole grade sharing agreements

Applies the per pupil payment calculation change beginning with the 2026-27 school year