Proposed Amendment 1135 To Senate Bill No. 543 First Reprint

MOCK-UP
PROPOSED AMENDMENT 1135 TO

SENATE BILL NO. 543
FIRST REPRINT
PREPARED FOR COMMITTEE ON WAYS AND MEANS

JUNE 3, 2019
PREPARED BY THE LEGAL DIVISION
NOTE: THIS DOCUMENT SHOWS PROPOSED AMENDMENTS IN

CONCEPTUAL FORM. THE LANGUAGE AND ITS PLACEMENT IN THE
OFFICIAL AMENDMENT MAY DIFFER.
EXPLANATION: Matter in (1) blue bold italics is new language in the original bill; (2)
variations of green bold underlining is language proposed to be added in this amendment;
(3) red strikethrough is deleted language in the original bill; (4) purple double strikethrough
is language proposed to be deleted in this amendment; (5) orange double underlining is
deleted language in the original bill proposed to be retained in this amendment.
Legislative Counsel’s Digest:

Existing law declares that “the proper objective of state financial aid to public
education is to ensure each Nevada child a reasonably equal educational opportunity” and
establishes the Nevada Plan as a formula for distribution of state financial aid to the public
schools in this State to accomplish that objective. (NRS 387.121) As part of the Nevada
Plan, the Legislature establishes, during each legislative session and for each school year of
the biennium, an estimated statewide average basic support guarantee per pupil. (NRS
387.122) This is the per pupil amount that is “guaranteed” on a statewide basis through a
combination of state money and certain local revenues, supplemented by other local
revenues which are not “guaranteed” by the state. The basic support guarantee for each
school district is computed by multiplying the basic support guarantee per pupil that is
established by law for the school district for each school year by pupil enrollment. (NRS
387.121-387.1223) In addition to the basic support guarantee per pupil, state financial aid
to public education is provided through various programs, commonly known as
“categorical funding,” that target specific purposes or populations of pupils for additional
support. Such programs include, without limitation, the Account for the New Nevada
Education Funding Plan, Zoom schools and Victory schools. (NRS 387.129-387.139;
section 1 of chapter 544, Statutes of Nevada 2017, p. 3768; section 2 of chapter 389,
Statutes of Nevada 2015, p. 2199)
Beginning with the 2021-2023 biennium, this bill generally replaces the Nevada Plan
with the Pupil-Centered Funding Plan, which combines money raised pursuant to state law
at the local level with state money to provide a certain basic level of support to each pupil
in this State which is adjusted: (1) to account for variation in the local costs to provide a
reasonably equal educational opportunity to pupils; and (2) for the costs of providing a
reasonably equal educational opportunity to pupils with certain additional educational
needs. Section 15 of this bill designates the plan created by this bill as the Pupil-Centered
*PROPOSED AMENDMENT TO SB543*

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Funding Plan and expresses the intent of the Legislature regarding its creation. Specifically,
section 2 of this bill creates the State Education Fund and identifies numerous sources of
revenues to be deposited into the Fund, in addition to direct legislative appropriations from
the State General Fund. Section 2 also authorizes the Superintendent of Public Instruction
to create one or more accounts in the State Education Fund for the purpose of administering
money received from the Federal Government. Section 3 of this bill creates the Education
Stabilization Account in the State Education Fund and provides for the funding of the
Account and the use of the money in the Account. Sections 13, 26, 27, 49, 51, 52, 59-61,
64 and 66-73 of this bill direct certain sources of revenues to the State Education Fund.
Sections 17, 19, 22-25, 31-35, 37-42, 45, 47, 48, 50, 53-56, 62, 63 and 65 of this bill make
conforming changes for the direction of such sources of revenues to the State Education
Fund and the replacement of the State Distributive School Account with the State
Education Fund.
1 Section 4 of this bill requires the Legislature, after making a direct legislative
2 appropriation to the State Education Fund, to determine the statewide base per pupil
3 funding amount for each fiscal year of the biennium. Section 4 expresses the intent of the
4 Legislature that the statewide base per pupil funding amount should , to the extent
5 practicable, increase each year by not less than inflation. Section 4 requires the Legislature
6 to appropriate the whole of the State Education Fund, less the money in the Education
7 Stabilization Account or any account created by the Superintendent to receive federal
8 money, to fund, in an amount determined to be sufficient by the Legislature: (1) the
9 operation of the State Board of Education, the Superintendent of Public Instruction and the
10 Department of Education; (2) the food service, transportation and similar services of the
11 school districts; (3) the operation of each school district for all pupils generally through
12 adjusted base per pupil funding for each pupil enrolled in the school district; (4) the
13 operation of each charter school and university school for profoundly gifted pupils for all
14 pupils generally through a statewide base per pupil funding amount for each pupil enrolled
15 in such a school, with an adjustment for certain schools; and (5) the additional educational
16 needs of English learners, at-risk pupils, pupils with disabilities and gifted and talented
17 pupils through additional weighted funding for each such pupil. Section 4 specifies that
18 additional weighted funding be expressed as a multiplier to be applied to the statewide base
19 per pupil funding amount and that a pupil who belongs to more than one category receive
20 only the additional weighted funding for the single category with the highest multiplier.
21 Section 4 generally prohibits the use of additional weighted funding for collective
22 bargaining. Section 58 of this bill generally prohibits the use of a school district’s ending
23 fund balance for collective bargaining.
24 The Nevada Constitution requires that the revenue from a tax upon the net proceeds of
25 all minerals be appropriated to each county and apportioned among the respective
26 governmental units within the county, including the school district. (Nev. Const. Art. 10, §
27 5) Sections 2 and 61 of this bill require the proceeds of such a tax that are apportioned to
28 each school district to be deposited to the credit of the State Education Fund. Section 4
29 deems such money to be the first money appropriated as part of the adjusted base per pupil
30 funding and weighted funding to the county school district from which the money
31 originated. To the extent that money exceeds the adjusted base per pupil funding and
32 weighted funding for the county school district to which it was apportioned, paragraph (b)
33 of subsection 6 of section 4 of this bill requires the excess to be transferred to the county
34 school district from which the money originated [, section 4 also] and authorizes the
35 expenditure of that money as a continuing appropriation. Section 4 also specifies that the
36 purposes for which the money may be used include mitigating the adverse effects of the
37 cyclical nature of the mining industry on the school district. These effects include, without
38 limitation, significant and rapid changes in the number of pupils enrolled in the school
39 district which are a unique impediment to pupils receiving a reasonably equal educational
40 opportunity in the counties in which the mining industry is pervasive and cannot be
41 reasonably addressed in a uniform statewide funding plan.

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1 Sections 5-7 of this bill establish certain factors which are applied to the statewide base
2 per pupil funding amount to create the adjusted base per pupil funding for each school
3 district and certain charter schools and university schools for profoundly gifted pupils.
4 Specifically, section 5 of this bill establishes a cost adjustment factor by which the
5 statewide base per pupil funding amount is adjusted for each school district and certain
6 charter schools and university schools for profoundly gifted pupils to account for variation
7 between the counties in the cost of living and the cost of labor. Section 6 of this bill
8 establishes an adjustment for each necessarily small school in a school district to account
9 for the increased cost to operate certain schools which must necessarily be smaller than the
10 school could be most efficiently operated. Section 7 of this bill establishes a small district
11 equity adjustment by which the statewide base per pupil funding amount is adjusted for
12 each school district to account for the increased cost per pupil to operate a school district in
13 which relatively fewer pupils are enrolled. Sections 5-7 [authorize] require the
14 [Commission on School Funding] Department of Education to [revise] review and
15 determine whether revisions are necessary to the method by which these adjustments are
16 calculated in certain circumstances.
17 Section 8 of this bill requires each school district to account separately for the adjusted
18 base per pupil funding received by the school district and deduct an amount of not more
19 than the amount prescribed by the [Commission on School Funding] Department by
20 regulation of the adjusted base per pupil funding for the administrative expenses of the
21 school district. Section 8 requires the remainder of the adjusted base per pupil funding to be
22 distributed to the public schools in the school district in a manner that ensures each pupil in
23 the school district receives a reasonably equal educational opportunity. Similarly, section 8
24 requires each school district to account separately for all weighted funding received by the
25 school district. Section 8 requires all weighted funding to be distributed directly to each
26 school in which the relevant pupils are enrolled. Section 8 also: (1) requires each public
27 school to account separately for the adjusted base per pupil funding and each category of
28 weighted funding the school receives; (2) requires weighted funding to be used for each
29 relevant pupil to supplement the adjusted base per pupil funding for the pupil and provide
30 such educational programs, services or support as are necessary to provide the pupil a
31 reasonably equal educational opportunity; and (3) limits the use of weighted funding for at-
32 risk pupils and English learners to certain services. Section 8 additionally contains certain
33 provisions relating to the separate accounting of money for pupils with disabilities and
34 gifted and talented pupils which are moved into this section from a separate provision of
35 existing law. Sections 14, 16, 18, 20, 21, 28-30, 36, 43, 44, 46, 57, 74 and 80 of this bill
36 make conforming changes.
37 Section 9 of this bill generally requires the Governor, when preparing the proposed
38 executive budget [,] and to the extent practicable, to reserve an amount of money in the
39 State General Fund for transfer to the State Education Fund which is sufficient to fully fund
40 certain increases in the amount of money in the State Education Fund if the Economic
41 Forum projects an increase in state revenue in the upcoming biennium. If the Economic
42 Forum projects a decrease in state revenue, section 9 requires the Governor to reserve an
43 amount of money in the State General Fund sufficient to ensure that the amount of money
44 transferred from the State General Fund to the State Education Fund does not decrease by a
45 greater percentage than the projected decline in state revenues. Section 9 requires the
46 Governor to include in the proposed executive budget recommendations for the statewide
47 base per pupil funding amount and the multiplier for each category of pupils. Section 9
48 requires the Governor to consider the recommendations of the Commission on School
49 Funding for an optimal level of school funding and authorizes the Governor to reserve an
50 additional amount of money for transfer to the State Education Fund to fund any such
51 recommendation. Section 9 authorizes the Governor, as part of the proposed executive
52 budget, to recommend revisions to education funding or additional education funding . [,
53 but requires the proposed executive budget to include a minimum amount of total funding
54 for the State Education Fund based on the projections of the Economic Forum for the
55 upcoming biennium.] Finally, section 9 authorizes the Governor to include in the

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1 proposed executive budget a recommendation for such funding for the public schools
2 in this State as the Governor determines to be appropriate if the Governor determines
3 that preparing a proposed executive budget as described in section 9 would be
4 impracticable. If the Governor includes such a recommendation, the Governor must
5 also recommend appropriate legislation to improve the method for determining
6 funding for the public schools in this State.
7 Section 10 of this bill creates the Commission on School Funding and prescribes its
8 membership. Section 11 of this bill prescribes the duties of the Commission. Section 76 of
9 this bill requires the Commission to project the distribution of education funding for the
10 2019-2021 biennium as if the Pupil-Centered Funding Plan were in effect [,] and compare
11 that projection to the projected distribution of education funding for the 2019-2021
12 biennium under existing law . [, and] Section 76 additionally requires each school
13 district to project its budget for the 2019-2021 biennium as if the Pupil-Centered
14 Funding Plan were in effect, compare that projection to its projected budget for the
15 2019-2021 biennium under existing law and submit both budgets to the Commission.
16 Finally, section 76 requires the Commission to make recommendations for the
17 implementation of the Pupil-Centered Funding Plan to the Governor and Legislature.
18 Section 12 of this bill establishes certain reporting requirements for the Department of
19 Education and for each school district and public school relating to educational
20 expenditures. Section 74.5 of this bill makes an appropriation for the costs of implementing
21 this bill.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
22 Section 1. Chapter 387 of NRS is hereby amended by adding thereto

23 the provisions set forth as sections 2 to 12, inclusive, of this act.
24 Sec. 2. 1. The State Education Fund is hereby created as a special
25 revenue fund to be administered by the Superintendent of Public
26 Instruction for the purpose of supporting the operation of the public
27 schools in this State. The interest and income earned on the money in the
28 Fund, after deducting any applicable charges, must be credited to the
29 Fund.
30 2. Money which must be deposited for credit to the State Education
31 Fund includes, without limitation:
32 (a) All money derived from interest on the State Permanent School
33 Fund, as provided in NRS 387.030;
34 (b) The proceeds of the tax imposed pursuant to NRS 244.33561 and
35 any applicable penalty or interest, less any amount retained by the
36 county treasurer for the actual cost of collecting and administering the
37 tax;
38 (c) The proceeds of the tax imposed pursuant to subsection 1 of NRS
39 387.195;
40 (d) The portion of the money in each special account created
41 pursuant to subsection 1 of NRS 179.1187 which is identified in
42 paragraph (d) of subsection 2 of NRS 179.1187;
43 (e) The money identified in subsection 1 of NRS 328.450;

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1 (f) The money identified in subsection 1 of NRS 328.460;

2 (g) The money identified in paragraph (a) of subsection 2 of NRS
3 360.850;
4 (h) The money identified in paragraph (a) of subsection 2 of NRS
5 360.855;
6 (i) The money required to be paid over to the State Treasurer for
7 deposit to the credit of the State Education Fund pursuant to subsection
8 4 of NRS 362.170;
9 (j) The portion of the proceeds of the tax imposed pursuant to
10 subsection 1 of NRS 372A.290 identified in paragraph (b) of subsection 3
11 of NRS 372A.290;
12 (k) The proceeds of the tax imposed pursuant to subsection 2 of NRS
13 372A.290;
14 (l) The proceeds of the fees, taxes, interest and penalties imposed
15 pursuant to chapter 374 of NRS, as transferred pursuant to subsection 3
16 of NRS 374.785;
17 (m) The money identified in paragraph (b) of subsection 3 of NRS
18 453A.344;
19 (n) The money identified in NRS 453D.510;
20 (o) The portion of the proceeds of the excise tax imposed pursuant to
21 subsection 1 of NRS 463.385 identified in paragraph (c) of subsection 5
22 of NRS 463.385;
23 (p) The money required to be distributed to the State Education Fund
24 pursuant to subsection 3 of NRS 482.181;
25 (q) The portion of the net profits of the grantee of a franchise, right
26 or privilege identified in NRS 709.110;
27 (r) The portion of the net profits of the grantee of a franchise
28 identified in NRS 709.230;
29 (s) The portion of the net profits of the grantee of a franchise
30 identified in NRS 709.270; and
31 (t) The direct legislative appropriation from the State General Fund
32 required by subsection 3.
33 3. In addition to money from any other source provided by law,
34 support for the State Education Fund must be provided by direct
35 legislative appropriation from the State General Fund in an amount
36 determined by the Legislature to be sufficient to fund the operation of the
37 public schools in this State for kindergarten through grade 12 for the
38 next ensuing biennium for the population reasonably estimated for that
39 biennium. Money in the State Education Fund does not revert to the
40 State General Fund at the end of a fiscal year, and the balance in the
41 State Education Fund must be carried forward to the next fiscal year.
42 4. Money in the Fund must be paid out on claims as other claims
43 against the State are paid.
44 5. The Superintendent of Public Instruction may create one or more
45 accounts in the State Education Fund for the purpose of administering

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1 any money received from the Federal Government for the support of
2 education and any State money required to be administered separately to
3 satisfy any requirement imposed by the Federal Government. The money
4 in any such account must not be considered when calculating the
5 statewide base per pupil funding amount or appropriating money from
6 the State Education Fund pursuant to section 4 of this act. The interest
7 and income earned on the money in any such account, after deducting
8 any applicable charges, must be credited to the account.
9 Sec. 3. 1. The Education Stabilization Account is hereby created
10 in the State Education Fund. Except as otherwise provided in
11 subsections 3 and 4, each year after the close of the previous fiscal year
12 and before the issuance of the State Controller’s annual report, each
13 county school district shall transfer from the county school district fund
14 to the Education Stabilization Account any amount by which the actual
15 ending fund balance of the county school district fund exceeds 16.6
16 percent of the total actual expenditures for the fund. The interest and
17 income earned on the money in the Account, after deducting any
18 applicable charges, must be credited to the Account.
19 2. Money transferred pursuant to subsection 1 to the Education
20 Stabilization Account is a continuing appropriation solely for the
21 purpose of authorizing the expenditure of the transferred money for the
22 purposes set forth in this section.
23 3. The balance in the Educational Stabilization Account must not
24 exceed 15 percent of the total of all appropriations and authorizations
25 from the State Education Fund, excluding the Education Stabilization
26 Account or any account created pursuant to subsection 5 of section 2 of
27 this act, for the immediately preceding fiscal year. Any money
28 transferred to the Education Stabilization Account which exceeds this
29 amount must instead be transferred to the State Education Fund.
30 4. If the Interim Finance Committee finds that the collection of
31 revenue in any fiscal year will result in the State Education Fund
32 receiving 97 percent or less of the money authorized for expenditure
33 from the State Education Fund, the Committee shall by resolution
34 establish an amount of money to transfer from the Education
35 Stabilization Account to the State Education Fund and direct the State
36 Controller to transfer that amount to the State Education Fund. The
37 State Controller shall thereupon make the transfer.
38 5. The balance remaining in the State Education Fund, excluding
39 the balance remaining in the Education Stabilization Account or any
40 account created pursuant to subsection 5 of section 2 of this act, that has
41 not been committed for expenditure on or before June 30 of each fiscal
42 year must be transferred to the Education Stabilization Account to the
43 extent that such a transfer would not cause the balance in the Education
44 Stabilization Account to exceed the limit established in subsection 3.

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1 Sec. 4. 1. After a direct legislative appropriation is made to the

2 State Education Fund from the State General Fund pursuant to section
3 2 of this act, the Legislature shall determine the statewide base per pupil
4 funding amount for each fiscal year of the biennium, which is the
5 amount of money expressed on a per pupil basis for the projected
6 enrollment of the public schools in this State, determined to be sufficient
7 by the Legislature to fund the costs of all public schools in this State to
8 operate and provide general education to all pupils for any purpose for
9 which specific funding is not appropriated pursuant to paragraph (a), (b)
10 or (e) of subsection 2. It is the intent of the Legislature that the statewide
11 base per pupil funding amount for any fiscal year , to the extent
12 practicable, be not less than the statewide base per pupil funding amount
13 for the immediately preceding fiscal year, adjusted by inflation, unless
14 the amount of money contained in the State Education Fund, excluding
15 the Education Stabilization Account or any account created pursuant to
16 subsection 5 of section 2 of this act, decreases from the preceding fiscal
17 year. If the amount of money contained in the State Education Fund,
18 excluding the Education Stabilization Account or any account created
19 pursuant to subsection 5 of section 2 of this act, decreases from the
20 preceding fiscal year, it is the intent of the Legislature that a
21 proportional reduction be made in both the statewide base per pupil
22 funding amount and the weighted funding appropriated pursuant to
23 paragraph (e) of subsection 2.
24 2. After a direct legislative appropriation is made to the State
25 Education Fund from the State General Fund pursuant to section 2 of
26 this act, the money in the State Education Fund, excluding any amount
27 of money in the Education Stabilization Account or in any account
28 established pursuant to subsection 5 of section 2 of this act, must be
29 appropriated as established by law for each fiscal year of the biennium
30 for the following purposes:
31 (a) To the Department, an amount of money determined to be
32 sufficient by the Legislature, when combined with any other resources
33 available for this purpose, to fund the operation of the State Board, the
34 Superintendent of Public Instruction and the Department, including,
35 without limitation, the statewide administration and oversight of the
36 public schools and any educational programs administered by this State.
37 (b) To each school district, an amount of money determined to be
39 available for this purpose, to provide food services and transportation for
40 pupils and any other similar service that the Legislature deems
41 appropriate.
42 (c) To each school district, an amount of money determined to be
44 available for this purpose, to provide adjusted base per pupil funding for
45 each pupil estimated to be enrolled in the school district.

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1 (d) To each charter school or university school for profoundly gifted

2 pupils, an amount of money determined to be sufficient by the
3 Legislature, when combined with any other resources available for this
4 purpose, to provide:
5 (1) The statewide base per pupil funding amount for each pupil
6 estimated to be enrolled full-time in a program of distance education
7 provided by the charter school or university school for profoundly gifted
8 pupils; and
9 (2) Adjusted base per pupil funding for each pupil estimated to be
10 enrolled in the charter school or university school for profoundly gifted
11 pupils other than a pupil identified in subparagraph (1).
12 (e) To each school district, charter school or university school for
13 profoundly gifted pupils, an amount of money determined to be sufficient
14 by the Legislature, when combined with any other resources available
15 for this purpose, to provide additional weighted funding for each pupil
16 estimated to be enrolled in the school district, charter school or
17 university school for profoundly gifted pupils who is:
18 (1) An English learner;
19 (2) An at-risk pupil;
20 (3) A pupil with a disability; or
21 (4) A gifted and talented pupil.
22 3. The adjusted base per pupil funding appropriated pursuant to
23 paragraph (c) of subsection 2 for each school district must be determined
24 by applying the cost adjustment factor established pursuant to section 5
25 of this act which applies to the school district, the adjustment for
26 necessarily small schools established pursuant to section 6 of this act
27 which applies to the school district and the small district equity
28 adjustment established pursuant to section 7 of this act which applies to
29 the school district to the statewide base per pupil funding amount.
30 4. The adjusted base per pupil funding appropriated pursuant to
31 subparagraph (2) of paragraph (d) of subsection 2 for each charter
32 school or university school for profoundly gifted pupils must be
33 determined by applying the cost adjustment factor established pursuant
34 to section 5 of this act which applies to the charter school or university
35 school to the statewide base per pupil funding amount.
36 5. The weighted funding appropriated pursuant to paragraph (e) of
37 subsection 2 must be established separately for each category of pupils
38 identified in that paragraph and expressed as a multiplier to be applied to
39 the statewide base per pupil funding amount determined pursuant to
40 subsection 1. A pupil who belongs to more than one category of pupils
41 must receive only the weighted funding for the single category to which
42 the pupil belongs which has the largest multiplier. It is the intent of the
43 Legislature that [:] , to the extent practicable:

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1 (a) The multiplier for each category of pupils for any fiscal year be
2 not less than the multiplier for the immediately preceding fiscal year
3 unless:
4 (1) The amount of money contained in the State Education Fund,
7 preceding fiscal year, in which event it is the intent of the Legislature
8 that a proportional reduction be made in both the statewide base per
9 pupil funding amount and the weighted funding appropriated pursuant
10 to paragraph (e) of subsection 2; or
13 pursuant to subsection 5 of section 2 of this act, increases from the
14 preceding fiscal year but in an amount which, after funding the
15 appropriations required by paragraphs (a) to (d), inclusive, of subsection
16 2, is insufficient to fund the multiplier for each category of pupils, in
17 which event it is the intent of the Legislature that the remaining money
18 in the State Education Fund be used to provide a multiplier for each
19 category of pupils which is as close as practicable to the multiplier for
20 the preceding fiscal year;
21 (b) The recommendations of the Commission for the multiplier for
22 each category of pupils be considered and the multiplier for one category
23 of pupils may be changed by an amount that is not proportional to the
24 change in the multiplier for one or more other categories of pupils if the
25 Legislature determines that a disproportionate need to serve the pupils in
26 the affected category exists; and
27 (c) If the multipliers for all categories of pupils in a fiscal year are
28 increased from the multipliers in the immediately preceding fiscal year, a
29 proportional increase is considered for the statewide base per pupil
30 funding amount.
31 6. For any money identified in subsection 4 of NRS 362.170 which
32 is deposited to the credit of the State Education Fund:
33 (a) The amount of such money for the county from which the money
34 was collected that does not exceed the total amount of money
35 appropriated pursuant to subsection 2 to the county school district is
36 deemed to be the first money appropriated pursuant to subsection 2 for
37 that county school district.
38 (b) The amount of such money for the county from which the money
39 was collected which exceeds the total amount of money appropriated
40 pursuant to subsection 2 to the county school district must be transferred
41 to the county school district and is hereby authorized for expenditure as
42 a continuing appropriation for the purpose of mitigating the adverse
43 effects of the cyclical nature of the industry of extracting and processing
44 minerals on the ability of the county school district to offer its pupils a
45 reasonably equal educational opportunity.

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1 7. The weighted funding appropriated pursuant to paragraph (e) of

2 subsection 2:
3 (a) May not be used to settle or arbitrate disputes between a
4 recognized organization representing employees of a school district or
5 the governing body of a charter school and the school district or
6 governing body or to settle any negotiations; and
7 (b) May not be used to adjust the district-wide schedules of salaries
8 and benefits of the employees of a school district.
9 Sec. 5. 1. To account for variation between the counties of this
10 State in the cost of living and the cost of labor, the [Commission]
11 Department shall establish by regulation cost adjustment factors for the
12 school district located in, and each charter school that provides
13 classroom-based instruction in, each county of this State.
14 2. Not later than May 1 of each even-numbered year, the
15 [Commission] Department shall review and [, if necessary, revise]
16 determine whether revisions are necessary to the cost adjustment factors
17 for the school district located in each county of this State . [and] The
18 Department shall present the review and any revisions at a meeting of
19 the Legislative Committee on Education for consideration and
20 recommendations by the Committee. After the meeting, the
21 [Commission] Department shall consider any recommendations of the
22 Legislative Committee on Education, determine whether to include those
23 recommendations and adopt by regulation any revision to the cost
24 adjustment factors. The [Commission] Department shall submit any
25 revision to the cost adjustment factors to each school district , [and] the
26 [:
27 (a)] Governor [for inclusion in the proposed executive budget.
28 (b)] and the Director of the Legislative Counsel Bureau . [for
29 transmission to the next regular session of the Legislature.]
30 Sec. 6. 1. To account for the increased cost to a school district to
31 operate a public school for a small number of pupils which may be
32 necessary in certain circumstances, the [Commission] Department shall
33 establish by regulation a method to calculate an adjustment for each
34 necessarily small school.
37 determine whether revisions are necessary to the method for determining
38 the adjustment for each necessarily small school . [and] The Department
39 shall present the review and any revisions at a meeting of the Legislative
40 Committee on Education for consideration and recommendations by the
41 Committee. After the meeting, the [Commission] Department shall
42 consider any recommendations of the Legislative Committee on
43 Education, determine whether to include those recommendations and
44 adopt by regulation any revision to the method. The [Commission]

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1 Department shall submit any revision to the method to each school

2 district , [and] the [:
6 Sec. 7. 1. To account for the increased cost per pupil to operate a
7 school district in which relatively fewer pupils are enrolled, the
8 [Commission] Department shall establish by regulation a small district
9 equity adjustment.
12 determine whether revisions are necessary to the method for calculating
13 the small district equity adjustment . [and] The Department shall present
14 the review and any revisions at a meeting of the Legislative Committee
15 on Education for consideration and recommendations by the Committee.
16 After the meeting, the [Commission] Department shall consider any
17 recommendations of the Legislative Committee on Education, determine
18 whether to include those recommendations and adopt by regulation any
19 revision to the method. The [Commission] Department shall submit any
20 revision to the method to each school district , [and] the [:
24 Sec. 8. 1. Except as otherwise provided in subsection 2, each
25 school district shall ensure that all adjusted base per pupil funding
26 received by the school district pursuant to paragraph (c) of subsection 2
27 of section 4 of this act is accounted for separately and, after a deduction
28 for the administrative expenses of the school district in an amount which
29 does not exceed the amount prescribed by the [Commission] Department
30 by regulation for each school district. Any money received by a school
31 district to support a necessarily small school, as determined pursuant to
32 section 6 of this act, must be distributed to such schools. The adjusted
33 base per pupil funding provided to each school district must:
34 (a) Be distributed by each school district to its public schools in a
35 manner that ensures each pupil in the school district receives a
37 (b) Be used to support the educational needs of all pupils in the
38 school district, including, without limitation, operating each public
39 school in the school district, training and supporting educational
40 personnel and carrying out any program or service established by, or
41 requirement imposed pursuant to, this title for any purpose for which
42 specific funding is not appropriated pursuant to paragraph (a), (b) or (e)
43 of subsection 2 of section 4 of this act.
44 2. If a school district determines that an additional amount of
45 money is necessary to satisfy requirements for maintenance of effort or

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1 any other requirement under federal law for pupils with disabilities
2 enrolled in the school district, the school district may transfer the
3 necessary amount of money from the adjusted base per pupil funding
4 received by the school district for that purpose.
5 3. Each school district shall ensure that all weighted funding
6 received by the school district pursuant to paragraph (e) of subsection 2
7 of section 4 of this act is accounted for separately and distributed directly
8 to each school in which the relevant pupils are enrolled.
9 4. Each public school shall account separately for the adjusted base
10 per pupil funding received by the public school pursuant to paragraph
11 (c) of subsection 2 of section 4 of this act and for each category of
12 weighted funding received by the public school pursuant to paragraph
13 (e) of subsection 2 of section 4 of this act. Unless the provisions of
14 subsection 7 or 8 impose greater restrictions on the use of weighted
15 funding by a public school, the public school must use the weighted
16 funding received for each relevant pupil:
17 (a) As a supplement to the adjusted base per pupil funding received
18 for the pupil; and
19 (b) Solely for the purpose of providing such additional educational
20 programs, services or support as are necessary to ensure the pupil
21 receives a reasonably equal educational opportunity.
22 5. Except as otherwise provided in subsection 6, the separate
23 accounting required by subsection 4 for pupils with disabilities and gifted
24 and talented pupils must include:
25 (a) The amount of money provided to the public school for special
26 education; and
27 (b) The cost of:
28 (1) Instruction provided by licensed special education teachers
29 and supporting staff;
30 (2) Related services, including, without limitation, services
31 provided by psychologists, therapists and health-related personnel;
32 (3) Transportation of the pupils with disabilities and gifted and
33 talented pupils to and from school;
34 (4) The direct supervision of educational and supporting
35 programs; and
36 (5) The supplies and equipment needed for providing special
37 education.
38 6. Money received from federal sources must be accounted for
39 separately and excluded from the accounting required pursuant to
40 subsection 5.
41 7. A public school that receives weighted funding for one or more
42 at-risk pupils must use that weighted funding only to provide Victory
43 services and, if one or more at-risk pupils for whom the school received
44 weighted funding in the at-risk pupil category also belong to one or more
45 other categories of pupils who receive weighted funding, the additional

– 13 –
1 services for each such at-risk pupil which are appropriate for each
2 category to which the at-risk pupil belongs.
3 8. A public school that receives weighted funding for one or more
4 pupils who are English learners must use that weighted funding only to
5 provide Zoom services and, if one or more English learners for whom
6 the school received weighted funding in the English learner category
7 also belong to one or more other categories of pupils who receive
8 weighted funding, the additional services for each such English learner
9 which are appropriate for each category to which the English learner
10 belongs.
11 9. The [Commission] Department shall adopt regulations
12 prescribing the maximum amount of money that each school district may
13 deduct for its administrative expenses from the adjusted base per pupil
14 funding received by the school district. When adopting such regulations,
15 the [Commission] Department may express the maximum amount of
16 money that may be deducted as a percentage of the adjusted base per
17 pupil funding received by the school district.
18 10. As used in this section:
19 (a) “Victory services” means any one or more of the following
20 services:
21 (1) A prekindergarten program provided free of charge.
22 (2) A summer academy or other instruction for pupils provided
23 free of charge at times during the year when school is not in session.
24 (3) Additional instruction or other learning opportunities
25 provided free of charge at times of day when school is not in session.
26 (4) Professional development for teachers and other educational
27 personnel concerning instructional practices and strategies that have
28 proven to be an effective means to increase pupil achievement in
29 populations of at-risk pupils.
30 (5) Incentives for hiring and retaining teachers and other licensed
31 educational personnel who provide Victory services.
32 (6) Employment of paraprofessionals, other educational
33 personnel and other persons who provide Victory services.
34 (7) A reading skills center.
35 (8) Integrated student supports, wrap-around services and
36 evidence-based programs designed to meet the needs of at-risk pupils.
37 (9) Any other service or program that has a demonstrated record
38 of success for similarly situated pupils in comparable school districts and
39 has been reviewed and approved as a Victory service by the
40 Superintendent of Public Instruction.
41 (b) “Zoom services” means any one or more of the following
42 services:
43 (1) A prekindergarten program provided free of charge.
44 (2) A reading skills center.

– 14 –
1 (3) Professional development for teachers and other licensed

2 educational personnel regarding effective instructional practices and
3 strategies for pupils who are English learners.
4 (4) Incentives for hiring and retaining teachers and other licensed
5 educational personnel who provide Zoom services.
6 (5) Engagement and involvement with parents and families of
7 pupils who are English learners, including, without limitation,
8 increasing effective, culturally appropriate communication with and
9 outreach to parents and families to support the academic achievement of
10 those pupils.
11 (6) A summer academy or, for those schools that do not operate
12 on a traditional school calendar, an intersession academy provided free
13 of charge, including, without limitation, the provision of transportation
14 to attend the summer academy or intersession academy.
15 (7) An extended school day.
16 (8) Any other service or program that has a demonstrated record
17 of success for similarly situated pupils in comparable school districts and
18 has been reviewed and approved as a Zoom service by the
19 Superintendent of Public Instruction.
20 Sec. 9. 1. [For] Except as otherwise provided in subsection 5, for
21 the purpose of establishing budgetary estimates for expenditures and
22 revenues for the State Education Fund as prescribed by the State Budget
23 Act, the Governor shall , to the extent practicable, ensure that an amount
24 of money in the State General Fund is reserved in the proposed executive
25 budget for transfer to the State Education Fund which is sufficient to
26 fully fund:
27 (a) If the Economic Forum projects that the revenue collected by the
28 State for general, unrestricted uses will increase by a rate that is greater
29 than the combined rate of inflation and the growth of enrollment in the
30 public schools in this State in the immediately preceding biennium, an
31 amount of money in the State General Fund for transfer to the State
32 Education Fund for the subsequent biennium which is not less than the
33 amount of money transferred to the State Education Fund from the State
34 General Fund for the immediately preceding biennium increased by an
35 amount not less than the rate of increase for the revenue collected by the
36 State as projected by the Economic Forum.
37 (b) If the Economic Forum projects that the revenue collected by the
38 State for general, unrestricted uses will increase by a rate that is not
39 greater than the combined rate of inflation and the growth of enrollment
40 in the public schools in this State in the immediately preceding
41 biennium, an amount of money in the State General Fund for transfer to
42 the State Education Fund for the subsequent biennium which is not less
43 than the amount of money transferred to the State Education Fund from
44 the State General Fund for the immediately preceding biennium

– 15 –
1 increased by an amount not less than the combined rate of inflation and
2 the growth of enrollment in the public schools in this State.
3 (c) If the Economic Forum projects that the revenue collected by the
4 State for general, unrestricted uses will decrease, an amount of money in
5 the State General Fund for transfer to the State Education Fund for the
6 subsequent biennium which is not less than the amount of money
7 transferred to the State Education Fund from the State General Fund
8 for the immediately preceding biennium decreased by an amount not
9 greater than the rate of decrease for the revenue collected by the State as
10 projected by the Economic Forum.
11 2. [As] Except as otherwise provided in subsection 5, as part of the
12 proposed executive budget, the Governor shall , to the extent practicable,
13 include recommendations for:
14 (a) The statewide base per pupil funding amount, which must be
15 equal to the statewide base per pupil funding amount for the immediately
16 preceding biennium increased by an amount not less than the combined
17 rate of inflation and the growth of enrollment in the public schools in
18 this State unless the amount of money contained in the State Education
19 Fund, excluding the Education Stabilization Account or any account
20 created pursuant to subsection 5 of section 2 of this act, decreases from
21 the immediately preceding biennium, in which event the Governor must
22 recommend a proportional reduction to both the statewide base per pupil
23 funding amount and the multiplier for each category of pupils pursuant
24 to paragraph (b); and
25 (b) The multiplier for each category of pupils, which must not be less
26 than the multiplier for the immediately preceding biennium unless:
30 immediately preceding biennium, in which event the Governor must
31 recommend a proportional reduction to both the statewide base per pupil
32 funding amount pursuant to paragraph (a) and the multiplier for each
33 category of pupils; or
36 pursuant to subsection 5 of section 2 of this act, increases from the
37 preceding fiscal year but in an amount which, after recommending the
38 statewide base per pupil funding amount pursuant to paragraph (a), is
39 insufficient to fund the multiplier for each category of pupils, in which
40 event the Governor must recommend the remaining money in the State
41 Education Fund, excluding the Education Stabilization Account or any
42 account created pursuant to subsection 5 of section 2 of this act, be used
43 to provide a multiplier for each category of pupils which is as close as
44 practicable to the multiplier for the preceding fiscal year.

– 16 –
1 3. When determining the amount of money to reserve for transfer

2 from the State General Fund to the State Education Fund pursuant to
3 subsection 1, the Governor shall consider the recommendations of the
4 Commission , as revised by the Legislative Committee on Education, if
5 applicable, for an optimal level of funding for education and may reserve
6 an additional amount of money for transfer to the State Education Fund
7 that the Governor determines to be sufficient to fund any
8 recommendation or any portion of a recommendation that the Governor
9 includes in the proposed executive budget.
10 4. As part of the proposed executive budget, the Governor may
11 recommend to the Legislature a revision to any appropriation made by
12 law pursuant to section 4 of this act, including, without limitation, the
13 statewide base per pupil funding amount, the adjusted base per pupil
14 funding for any school district, the multiplier for weighted funding for
15 any category of pupils or
16 the creation or elimination of a category of pupils to receive additional
17 weighted funding. The Governor may recommend additional funding for
18 any recommendation made pursuant to this subsection . [, but shall not
19 include in the proposed executive budget a total amount of funding for
20 the State Education Fund which is less than the amount required
21 pursuant to subsection 1 regardless of any recommendation made
22 pursuant to this subsection.]
23 5. If the Governor determines that it would be impracticable to
24 prepare the proposed executive budget as described in subsection 1 or 2,
25 the Governor may instead include in the proposed executive budget a
26 recommendation for such funding for the public schools in this State as
27 he or she determines to be appropriate. If the Governor includes in the
28 proposed executive budget recommendations pursuant to this subsection,
29 the recommendations must be accompanied by such recommendations
30 for legislation as the Governor determines to be appropriate to improve
31 the method by which funding for the public schools in this State is
32 determined.
33 6. As used in this section, “rate of inflation” means the percentage
34 of increase or decrease in the Consumer Price Index for All Urban
35 Consumers, West Region (All Items), as published by the United States
36 Department of Labor for the immediately preceding calendar year or, if
37 that index ceases to be published by the United States Department of
38 Labor, the published index that most closely resembles that index, as
39 determined by the Governor.
40 Sec. 10. 1. The Commission on School Funding, consisting of 11
41 members, is hereby created.
42 2. The Commission consists of the following members, who may not
43 be Legislators:
44 (a) One member appointed by the Governor, who serves as Chair;
45 (b) Two members appointed by the Majority Leader of the Senate;

– 17 –
1 (c) Two members appointed by the Speaker of the Assembly;

2 (d) One member appointed by the Minority Leader of the Senate;
3 (e) One member appointed by the Minority Leader of the Assembly;
4 (f) Two members appointed by the Governor, each of whom is the
5 chief financial officer of a school district in this State which has more
6 than 40,000 pupils enrolled in its public schools, nominated by the
7 Nevada Association of School Superintendents or its successor
8 organization; and
9 (g) Two members appointed by the Governor, each of whom is the
10 chief financial officer of a school district in this State which has 40,000
11 or fewer pupils enrolled in its public schools, nominated by the Nevada
12 Association of School Superintendents or its successor organization.
13  In making appointments to the Commission, the appointing
14 authorities shall consider whether the membership generally reflects the
15 geographic distribution of pupils in the State.
16 3. Each member of the Commission must:
17 (a) Be a resident of this State;
18 (b) Not have been registered as a lobbyist pursuant to NRS 218H.200
19 for a period of at least 2 years immediately preceding appointment to the
20 Commission;
21 (c) Have relevant experience in public education;
22 (d) Have relevant experience in fiscal policy, school finance or
23 similar or related financial activities;
24 (e) Have the education, experience and skills necessary to effectively
25 execute the duties and responsibilities of a member of the Commission;
26 and
27 (f) Have demonstrated ability in the field of economics, taxation or
28 other discipline necessary to school finance and be able to bring
29 knowledge and professional judgment to the deliberations of the
30 Commission.
31 4. Each member of the Commission serves a term of 3 years and
32 may be reappointed to additional terms.
33 5. Each member may be removed by the appointing authority for
34 good cause. A vacancy on the Commission must be filled in the same
35 manner as the original appointment.
36 6. The Commission shall:
37 (a) Elect a Vice Chair from among its members at its first meeting
38 for a term of 3 years. A vacancy in the office of Vice Chair must be filled
39 by the Commission by election for the remainder of the existing term.
40 (b) Adopt such rules governing the conduct of the Commission as it
41 deems necessary.
42 (c) Hold its first meeting on or before October 1, 2019, and hold such
43 additional number of meetings as may be necessary to accomplish the
44 tasks assigned to it in the time allotted.

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1 7. A majority of the members of the Commission constitutes a

2 quorum and a majority of those present must concur in any decision.
3 8. The [Director of the Legislative Counsel Bureau] Department
4 shall provide the Commission with meeting rooms, data processing
5 services and administrative and clerical assistance. The [Director of the
6 Legislative Counsel Bureau,] Superintendent of Public Instruction and
7 Office of Finance shall jointly provide the Commission with professional
8 staff services. [To the extent money is available for this purpose, the
9 Commission may contract with one or more persons to provide
10 independent technical expertise to the Commission.]
11 9. While engaged in the business of the Commission, each member
12 is entitled to receive the per diem allowance and travel expenses provided
13 for state officers and employees generally.
14 Sec. 11. 1. The Commission shall:
15 (a) Provide guidance to school districts and the Department on the
16 implementation of the Pupil-Centered Funding Plan.
17 (b) Monitor the implementation of the Pupil-Centered Funding Plan
18 and make any recommendations to the [Governor or the Legislature]
19 Legislative Committee on Education that the Commission determines
20 would, within the limits of appropriated funding, improve the
21 implementation of the Pupil-Centered Funding Plan or correct any
22 deficiencies of
23 the Department or any school district or public school in carrying out the
24 Pupil-Centered Funding Plan.
25 (c) Review the statewide base per pupil funding amount, the adjusted
26 base per pupil funding for each school district and the multiplier for
27 weighted funding for each category of pupils appropriated by law
28 pursuant to section 4 of this act for each biennium and recommend any
29 revisions the Commission determines to be appropriate to create an
30 optimal level of funding for the public schools in this State, including,
31 without limitation, by recommending the creation or elimination of one
32 or more categories of pupils to receive additional weighted funding. If
33 the Commission makes a recommendation pursuant to this paragraph
34 which would require more money to implement than was appropriated
35 from the State Education Fund in the immediately preceding biennium,
36 the Commission shall also identify a method to fully fund the
37 recommendation within 10 years after the date of the recommendation.
38 (d) Review the laws and regulations of this State relating to
39 education, make recommendations to the [Governor and the Legislature]
40 Legislative Committee on Education for any revision of such laws and
41 regulations that the Commission determines would improve the
42 efficiency or effectiveness of public education in this State and notify
43 each school district of each such recommendation.
44 (e) Review and [revise] recommend to the Department revisions of
45 the cost adjustment factors for each county established pursuant to

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1 section 5 of this act, the method for determining the adjustment for each
2 necessarily small school established pursuant to section 6 of this act and
3 the method for calculating the small district equity adjustment
4 established pursuant to section 7 of this act.
5 2. [Before finalizing and transmitting any recommendation
6 pursuant to paragraphs (a) to (d), inclusive, of subsection 1, the] The
7 Commission shall present [the recommendation] any recommendations
8 pursuant to paragraphs (a) to (d), inclusive, of subsection 1 at a meeting
9 of the Legislative Committee on Education for consideration and
10 revision by the Committee. [After the meeting, the Commission shall
11 consider any revisions of the] The Legislative Committee on Education
12 shall review each recommendation of the Commission and determine
13 whether to [include those revisions before transmitting its
14 recommendations.
15 3. The Commission may request information directly from any state
16 agency, local government, school district or public school of this State. A
17 state agency, local government, school district or public school that
18 receives a reasonable request for information from the Commission shall
19 comply with the request as soon as is reasonably practicable after
20 receiving the request.
21 4. The Commission may request direct testimony from any state
22 agency, local government, school district or public school of this State at
23 a meeting of the Commission. The head, or a designee thereof, of an
24 entity which receives a reasonable request pursuant to this subsection
25 shall appear at the meeting and shall comply with the request.] transmit
26 the recommendation or a revised version of the recommendation to the
27 Governor or the Legislature.
28 Sec. 12. 1. On or before February 1 of each odd-numbered year,
29 the Department shall create a report that includes a description of the
30 personnel and services that the Department reasonably believes an
31 average elementary school, middle school and high school in this State
32 could employ and provide using the amount of money for public
33 education contained in the proposed executive budget submitted by the
34 Governor to the Legislature pursuant to NRS 353.230 when combined
35 with all other money expected to be available for public education and
36 submit the report to the Commission for review. The Commission shall
37 review the report and provide to the Department any recommendations
38 for revision of the report that the Commission determines to be
39 appropriate. The Department shall consider the recommendations of the
40 Commission, submit a final report to the Director of the Legislative
41 Counsel Bureau for transmission to the Legislature and post the final
42 report on an Internet website maintained by the Department not later
43 than March 1 of each odd-numbered year.
44 2. On or before July 1 of each year, the Department shall create a
45 report that includes a description of the personnel and services that the

– 20 –
1 Department reasonably believes an average elementary school, middle

2 school and high school in this State could employ and provide using the
3 amount of money for public education appropriated by the Legislature
4 when combined with all other money expected to be available for public
5 education and submit the report to the Commission for review. The
6 Commission shall review the report and provide any recommendations
7 for revision of the report that it determines to be appropriate to the
8 Department. The Department shall consider the recommendations of the
9 Commission, submit a final report to the Director of the Legislative
10 Counsel Bureau for transmission to the Legislative Committee on
11 Education and post the final report on an Internet website maintained by
12 the Department not later than August 1 of each year.
13 3. On or before October 1 of each year, each school district shall
14 create a report that includes a description of the personnel employed and
15 services provided by the school district during the immediately preceding
16 school year and any changes that the school district anticipates making
17 to the personnel and services during the current school year. The school
18 district shall post a copy of the report on the Internet website maintained
19 by the school district.
20 4. On or before October 1 of each year, each public school shall
21 create a report that includes a description of the personnel employed and
22 services provided by the school during the immediately preceding school
23 year and any changes the school anticipates making to the personnel and
24 services during the current school year. The public school shall provide a
25 written copy of the report to the parent or legal guardian of each pupil
26 who attends the public school and, if the public school maintains an
27 Internet website, post a copy of the report on the website.
28 5. The Department shall prescribe by regulation the format and
29 contents of the information to be provided to create the reports required
30 pursuant to subsections 1 and 2 by the Department and for the report
31 created by each school district pursuant to subsection 3 and each public
32 school pursuant to subsection 4. The reports must include, as applicable
33 and without limitation:
34 (a) Each grade level at which the public school enrolls pupils;
35 (b) The number of pupils attending the public school;
36 (c) The average class size at the public school;
37 (d) The number of persons employed by the public school to provide
38 instruction, support to pupils, administrative support and other
39 personnel including, without limitation, the number of employees in any
40 subgroup of each type or classification of personnel as prescribed by the
41 Department;
42 (e) The professional development provided to each teacher at the
43 public school;
44 (f) The amount of money spent per pupil for supplies, materials,
45 equipment and textbooks;

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1 (g) For each category of pupils for which the public school receives
2 any additional funding, including, without limitation, pupils with
3 disabilities, pupils who are English learners, at-risk pupils and gifted and
4 talented pupils:
5 (1) The number of pupils in each category who attend the public
6 school;
7 (2) If the Department determines that pupils within a category
8 must be divided based on severity of need, the number of pupils in each
9 such subcategory; and
10 (3) The number of persons employed to provide instruction,
11 support to pupils, administrative support and other personnel employed
12 by the public school and dedicated to providing services to each category
13 or subcategory of pupils, including, without limitation, any subgroup of
14 each kind of personnel prescribed by the Department;
15 (h) The total amount of money received to support the operations of
16 the public school, divided by the number of pupils enrolled in the public
17 school and expressed as a per pupil amount;
18 (i) The total amount of money received by the public school as
19 adjusted base per pupil funding, divided by the number of pupils enrolled
20 in the public school and expressed as a per pupil amount; and
21 (j) The amount of money received by the public school as weighted
22 funding for each category of pupils supported by weighted funding,
23 divided by the number of pupils enrolled in the public school who are
24 identified in the appropriate category and expressed as a per pupil
25 amount for each category.
26 Sec. 13. NRS 387.030 is hereby amended to read as follows:
27 387.030 All money derived from interest on the State Permanent
28 School Fund, together with all money derived from other sources provided
29 by law, must:
30 1. Except as otherwise provided in NRS 387.191 , [and 387.193,] be
31 placed in the State [Distributive School Account which is hereby created in
32 the State General] Education Fund; and
33 2. Except as otherwise provided in NRS 387.528, be apportioned
34 among the several school districts and charter schools of this State at the
35 times and in the manner provided by law.
37 387.047 1. Except as otherwise provided in this section, each school
38 district and charter school shall separately account for all money received
39 for the instruction of and the provision of related services to [pupils with
40 disabilities,] pupils who receive early intervening services . [and gifted and
41 talented pupils described by NRS 388.419 and 388.5267.]
42 2. The separate accounting must include:
43 (a) The amount of money provided to the school district or charter
44 school for special education for basic support;

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1 (b) Transfers of money from the general fund of the school district or
2 charter school needed to balance the special revenue fund; and
3 (c) [The cost of:
4 (1) Instruction provided by licensed special education teachers and
5 supporting staff;
6 (2) Related services, including, but not limited to, services provided
7 by psychologists, therapists and health-related personnel;
8 (3) Transportation of the pupils with disabilities and gifted and
9 talented pupils to and from school;
10 (4) The direct supervision of educational and supporting programs;
11 and
12 (5) The supplies and equipment needed for providing special
13 education; and
14 (d)] The amount of money, if any, expended by the school district or
15 charter school for early intervening services provided pursuant to
16 subsection 3 of NRS 388.429.
17 3. Money received from federal sources must be:
18 (a) Accounted for separately; and
19 (b) Excluded from the accounting required pursuant to this section.
21 387.121 1. The Legislature declares that the proper objective of
22 state financial aid to public education is to ensure each Nevada child a
23 reasonably equal educational opportunity. Recognizing wide local
24 variations in wealth and costs per pupil, this State should supplement local
25 financial ability to whatever extent necessary in each school district to
26 provide programs of instruction in both compulsory and elective subjects
27 that offer full opportunity for every Nevada child to receive the benefit of
28 the purposes for which public schools are maintained. Therefore, the
29 quintessence of the State’s financial obligation for such programs can be
30 expressed [in a formula partially on a per pupil basis and partially on a per
31 program basis as: State financial aid to school districts equals the
32 difference between school district basic support guarantee and local
33 available funds produced by mandatory taxes minus all the local funds
34 attributable to pupils who reside in the county but attend a charter school
35 or a university school for profoundly gifted pupils.] by combining money
36 raised pursuant to state law at the local level with state money to provide
37 a certain basic level of support to each pupil in this State, adjusted to
38 account for variation in the local costs to provide a reasonably equal
39 educational opportunity to pupils and for the costs of providing a
40 reasonably equal educational opportunity to pupils with certain
41 additional educational needs. This formula is designated the [Nevada]
42 Pupil-Centered Funding Plan.
43 2. It is the intent of the Legislature [, commencing with Fiscal Year
44 2016-2017, to provide additional resources to the Nevada Plan expressed
45 as a multiplier of the basic support guarantee to meet the unique needs of

– 23 –
1 certain categories of pupils, including, without limitation, pupils with

2 disabilities, pupils who are English learners, pupils who are at risk and
3 gifted and talented pupils. As used in this subsection, “pupils who are at
4 risk” means pupils who are eligible for free or reduced-price lunch
5 pursuant to 42 U.S.C. §§ 1751 et seq., or an alternative measure prescribed
6 by the State Board of Education.] to accomplish the transition to the
7 Pupil-Centered Funding Plan without causing an unexpected loss of
8 revenue to any school district which may receive less money under the
9 Pupil-Centered Funding Plan than the district received during the fiscal
10 year ending on June 30, 2020. Except as otherwise provided in
11 subsection 3, if a school district would receive less money under the
12 Pupil-Centered Funding Plan than the district received during the fiscal
13 year ending on June 30, 2020, it is the intent of the Legislature that the
14 school district instead receive the same [amount of money] level of
15 funding that the district received during the fiscal year ending on June
16 30, 2020, and be given the flexibility to reapportion money between its
17 adjusted base per pupil funding and weighted funding in a manner
18 similar to the apportionment of such money in the fiscal year ending on
19 June 30, 2020, to ensure that each pupil in the district receives a
21 3. It is the intent of the Legislature to ensure that no school district
22 that receives a modified allocation of money as described in subsection 2
23 receives less [money] funding in a school year than the school district
24 received in the immediately preceding school year unless the enrollment
25 in the school district continues to decline for a period of 2 years or more.
26 In the event of such an enrollment decline, it is the intent of the
27 Legislature to determine an appropriate method to mitigate the effects of
28 a continued decline in enrollment, which may include, without
29 limitation, appropriating money to the school district as if the number of
30 pupils enrolled in the district equaled the average number of pupils
31 enrolled in the district over a rolling 3-year period.
33 387.1211 As used in NRS 387.121 to [387.1245,] 387.1244, inclusive
34 [:] , and sections 2 to 12, inclusive, of this act:
35 1. “At-risk pupil” means a pupil who is eligible for free or reduced-
36 price lunches pursuant to 42 U.S.C. §§ 1751 et seq., or an alternative
37 measure prescribed by the State Board.
38 2. “Average daily attendance” means the total number of pupils
39 attending a particular school each day during a period of reporting divided
40 by the number of days school is in session during that period.
41 [2.] 3. “Average daily enrollment” means the total number of pupils
42 enrolled in and scheduled to attend a public school in a specific school
43 district during a period of reporting divided by the number of days school
44 is in session during that period.

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1 [3.] 4. “Commission” means the Commission on School Funding

2 created by section 10 of this act.
3 5. “Enrollment” means the count of pupils enrolled in and scheduled
4 to attend programs of instruction of a school district, charter school or
5 university school for profoundly gifted pupils at a specified time during the
6 school year.
8 387.1223 1. On or before October 1, January 1, April 1 and July 1,
9 each school district shall report to the Department, in the form prescribed
10 by the Department, the average daily enrollment of pupils pursuant to this
11 section for the immediately preceding quarter of the school year.
12 2. Except as otherwise provided in subsection 3, [basic support of]
13 the yearly apportionment from the State Education Fund for each school
14 district must be computed by:
15 (a) Multiplying the [basic support guarantee] adjusted base per pupil
16 funding established for that school district for that school year by the sum
17 of:
18 (1) The count of pupils enrolled in kindergarten and grades 1 to 12,
19 inclusive, in a public school in the school district based on the average
20 daily enrollment of those pupils during the quarter . [, including, without
21 limitation, the count of pupils who reside in the county and are enrolled in
22 any charter school and the count of pupils who are enrolled in a university
23 school for profoundly gifted pupils located in the county.]
24 (2) The count of pupils not included under subparagraph (1) who
25 are enrolled full-time in a program of distance education provided by that
26 school district, [a charter school located within that school district or a
27 university school for profoundly gifted pupils,] based on the average daily
28 enrollment of those pupils during the quarter.
29 (3) The count of pupils who reside in the county and are enrolled:
30 (I) In a public school of the school district and are concurrently
31 enrolled part-time in a program of distance education provided by another
32 school district or a charter school or receiving a portion of his or her
33 instruction from a participating entity, as defined in NRS 353B.750, based
34 on the average daily enrollment of those pupils during the quarter.
35 (II) In a charter school and are concurrently enrolled part-time in
36 a program of distance education provided by [a] the school district , [or
37 another charter school or receiving a portion of his or her instruction from
38 a participating entity, as defined in NRS 353B.750,] based on the average
39 daily enrollment of those pupils during the quarter.
40 (4) The count of pupils not included under subparagraph (1), (2) or
41 (3), who are receiving special education pursuant to the provisions of NRS
42 388.417 to 388.469, inclusive, and 388.5251 to 388.5267, inclusive, based
43 on the average daily enrollment of those pupils during the quarter and
44 excluding the count of pupils who have not attained the age of 5 years and
45 who are receiving special education pursuant to NRS 388.435.

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1 (5) Six-tenths the count of pupils who have not attained the age of 5
2 years and who are receiving special education pursuant to NRS 388.435,
3 based on the average daily enrollment of those pupils during the quarter.
4 (6) The count of children detained in facilities for the detention of
5 children, alternative programs and juvenile forestry camps receiving
6 instruction pursuant to the provisions of NRS 388.550, 388.560 and
7 388.570, based on the average daily enrollment of those pupils during the
8 quarter.
9 (7) The count of pupils who are enrolled in classes for at least one
10 semester pursuant to subsection 1 of NRS 388A.471, subsection 1 of NRS
11 388A.474, subsection 1 of NRS 392.074, or subsection 1 of NRS
12 388B.280 or any regulations adopted pursuant to NRS 388B.060 that
13 authorize a child who is enrolled at a public school of a school district or a
14 private school or a homeschooled child to participate in a class at an
15 achievement charter school, based on the average daily enrollment of
16 pupils during the quarter and expressed as a percentage of the total time
17 services are provided to those pupils per school day in proportion to the
18 total time services are provided during a school day to pupils who are
19 counted pursuant to subparagraph (1).
20 (b) Adding to the [amounts] amount computed in paragraph (a) [.] the
21 amounts appropriated pursuant to paragraphs (b) and (e) of subsection 2
22 of section 4 of this act.
23 3. Except as otherwise provided in subsection 4, if the enrollment of
24 pupils in a school district or a charter school that is located within the
25 school district based on the average daily enrollment of pupils during the
26 quarter of the school year is less than or equal to 95 percent of the
27 enrollment of pupils in the same school district or charter school based on
28 the average daily enrollment of pupils during the same quarter of the
29 immediately preceding school year, the enrollment of pupils during the
30 same quarter of the immediately preceding school year must be used for
31 purposes of making the [quarterly] monthly apportionments from the State
32 [Distributive School Account] Education Fund to that school district or
33 charter school pursuant to NRS 387.124.
34 4. If the Department determines that a school district or charter school
35 deliberately causes a decline in the enrollment of pupils in the school
36 district or charter school to receive a higher apportionment pursuant to
37 subsection 3, including, without limitation, by eliminating grades or
38 moving into smaller facilities, the enrollment number from the current
39 school year must be used for purposes of apportioning money from the
40 State [Distributive School Account] Education Fund to that school district
41 or charter school pursuant to NRS 387.124.
42 5. The Department shall prescribe a process for reconciling the
43 quarterly reports submitted pursuant to subsection 1 to account for pupils
44 who leave the school district or a public school during the school year.

– 26 –
1 6. Pupils who are excused from attendance at examinations or have

2 completed their work in accordance with the rules of the board of trustees
3 must be credited with attendance during that period.
4 7. Pupils who are incarcerated in a facility or institution operated by
5 the Department of Corrections must not be counted for the purpose of
6 computing [basic support] the yearly apportionment pursuant to this
7 section. The average daily attendance for such pupils must be reported to
8 the Department of Education.
9 8. Pupils who are enrolled in courses which are approved by the
10 Department as meeting the requirements for an adult to earn a high school
11 diploma must not be counted for the purpose of computing [basic support]
12 the yearly apportionment pursuant to this section.
14 387.1225 1. A hospital or other facility which is licensed by the
15 Division of Public and Behavioral Health of the Department of Health and
16 Human Services that provides residential treatment to children and which
17 operates a private school licensed pursuant to chapter 394 of NRS may
18 request reimbursement from the Department for the cost of providing
19 educational services to a child who:
20 (a) The Department verifies is a patient or resident of the hospital or
21 facility; and
22 (b) Attends the private school for more than 7 school days.
23 2. Upon receiving a request for reimbursement, the Department shall
24 determine the amount of reimbursement to which the hospital or facility is
25 entitled as a percentage of the [basic support guarantee] adjusted base per
26 pupil funding for the school district which the child would otherwise
27 attend or the statewide base per pupil funding amount for the charter
28 school which the child would otherwise attend, as applicable, and
29 withhold that amount from the school district or charter school where the
30 child would attend school if the child were not placed in the hospital or
31 facility. If the child is a pupil with a disability, the hospital or facility is
32 also entitled to a corresponding percentage of the [statewide multiplier
33 included in the basic support guarantee per pupil pursuant to NRS
34 387.122.] weighted funding for the pupil established pursuant to section
35 4 of this act. The Department shall distribute the money withheld from the
36 school district or charter school to the hospital or facility.
37 3. For the purposes of subsection 2, the amount of reimbursement to
38 which the hospital or facility is entitled must be calculated on the basis of
39 the number of school days the child is a patient or resident of the hospital
40 or facility and attends the private school, excluding the 7 school days
41 prescribed in paragraph (b) of subsection 1, in proportion to the number of
42 days of instruction scheduled for that school year by the board of trustees
43 of the school district or the charter school, as applicable.
44 4. The Department shall adopt any regulations necessary to carry out
45 the provisions of this section.

– 27 –

2 (a) “Hospital” has the meaning ascribed to it in NRS 449.012.
3 (b) “Private school” has the meaning ascribed to it in
4 NRS 394.103.
6 387.124 Except as otherwise provided in this section and NRS
7 387.1241, 387.1242 and 387.528:
8 1. On or before [August 1, November 1, February 1 and
9 May 1] the first day of each [year,] month, the Superintendent of Public
10 Instruction shall apportion the State [Distributive School Account in the
11 State General] Education Fund among the several county school districts,
12 charter schools and university schools for profoundly gifted pupils in
13 amounts approximating [one-fourth] one-twelfth of their respective yearly
14 apportionments less any amount set aside as a reserve [.] or contained in
15 the Education Stabilization Account or an account created pursuant to
16 subsection 5 of section 2 of this act. Except as otherwise provided in NRS
17 387.1244, the apportionment to a school district, computed on a yearly
18 basis, equals the [difference between the basic support and the local funds
19 available pursuant to NRS 387.163, minus all the funds attributable to
20 pupils who reside in the county but attend a charter school, all the funds
21 attributable to pupils who reside in the county and are enrolled full-time or
22 part-time in a program of distance education provided by another school
23 district or a charter school, all the funds attributable to pupils who are
24 enrolled in a university school for profoundly gifted pupils] amounts
25 established by law for each school year pursuant to paragraphs (b), (c)
26 and (e) of subsection 2 of section 4 of this act for all pupils who attend a
27 public school operated by the school district located in the county [and] ,
28 minus all the funds deposited in education savings accounts established on
29 behalf of children who reside in the county pursuant to NRS 353B.700 to
30 353B.930, inclusive. [No apportionment may be made to a school district
31 if the amount of the local funds exceeds the amount of basic support.]
32 2. Except as otherwise provided in NRS 387.1244, in addition to the
33 apportionments made pursuant to this section, if a pupil is enrolled part-
34 time in a program of distance education and part-time in a:
35 (a) Public school other than a charter school, an apportionment must be
36 made to the school district in which the pupil resides. The school district in
37 which the pupil resides shall allocate a percentage of the apportionment to
38 the school district or charter school that provides the program of distance
39 education in the amount set forth in the agreement entered into pursuant to
40 NRS 388.854.
41 (b) Charter school, an apportionment must be made to the charter
42 school in which the pupil is enrolled. The charter school in which the pupil
43 is enrolled shall allocate a percentage of the apportionment to the school
44 district or charter school that provides the program of distance education in

– 28 –
1 the amount set forth in the agreement entered into pursuant to NRS
2 388.858.
3 3. The Superintendent of Public Instruction shall apportion, on or
4 before August 1 of each year, the money designated as the “Nutrition State
5 Match” pursuant to NRS 387.105 to those school districts that participate
6 in the National School Lunch Program, 42 U.S.C. §§ 1751 et seq. The
7 apportionment to a school district must be directly related to the district’s
8 reimbursements for the Program as compared with the total amount of
9 reimbursements for all school districts in this State that participate in the
10 Program.
11 [4. If the State Controller finds that such an action is needed to
12 maintain the balance in the State General Fund at a level sufficient to pay
13 the other appropriations from it, the State Controller may pay out the
14 apportionments monthly, each approximately one-twelfth of the yearly
15 apportionment less any amount set aside as a reserve. If such action is
16 needed, the State Controller shall submit a report to the Office of Finance
17 and the Fiscal Analysis Division of the Legislative Counsel Bureau
18 documenting reasons for the action.]
20 387.1241 Except as otherwise provided in [this section and] NRS
21 387.124, 387.1242, 387.1244 and 387.528:
22 1. The apportionment to a charter school, computed on a yearly basis,
23 is equal to the [sum of the basic support per pupil in the county in which
24 the pupil resides plus the amount of local funds available per pupil
25 pursuant to NRS 387.163 and all other funds available for public schools
26 in the county in which the pupil resides] amounts established by law for
27 each school year pursuant to paragraphs (d) and (e) of subsection 2 of
28 section 4 of this act for all pupils who attend the charter school, minus
29 the sponsorship fee prescribed by NRS 388A.414 and minus all the funds
30 attributable to pupils who are enrolled in the charter school but are
31 concurrently enrolled part-time in a program of distance education
32 provided by a school district or another charter school. [If the
33 apportionment per pupil to a charter school is more than the amount to be
34 apportioned to the school district in which a pupil who is enrolled in the
35 charter school resides, the school district in which the pupil resides shall
36 pay the difference directly to the charter school.
37 2. The apportionment to a charter school that is sponsored by the
38 State Public Charter School Authority or by a college or university within
39 the Nevada System of Higher Education, computed on a yearly basis, is
40 equal to the sum of the basic support per pupil in the county in which the
41 pupil resides plus the amount of local funds available per pupil pursuant to
42 NRS 387.163 and all other funds available for public schools in the county
43 in which the pupil resides, minus the sponsorship fee prescribed by NRS
44 388A.414 and minus all funds attributable to pupils who are enrolled in the

– 29 –
1 charter school but are concurrently enrolled part-time in a program of

2 distance education provided by a school district or another charter school.
3 3.] 2. The governing body of a charter school may submit a written
4 request to the Superintendent of Public Instruction to receive, in the first
5 year of operation of the charter school, an apportionment 30 days before
6 the apportionment is required to be made pursuant to NRS 387.124. Upon
7 receipt of such a request, the Superintendent of Public Instruction may
8 make the apportionment 30 days before the apportionment is required to be
9 made. A charter school may receive all [four] 12 apportionments in
10 advance in its first year of operation.
12 387.1242 Except as otherwise provided in NRS 387.124, 387.1241,
13 387.1244 and 387.528 [, the] :
14 1. The apportionment to a university school for profoundly gifted
15 pupils, computed on a yearly basis, is equal to the [sum of the basic
16 support per pupil in the county in which the university school is located
17 plus the amount of local funds available per pupil pursuant to NRS
18 387.163 and all other funds available for public schools in the county in
19 which the university school is located. If the apportionment per pupil to a
20 university school for profoundly gifted pupils is more than the amount to
21 be apportioned to the school district in which the university school is
22 located, the school district shall pay the difference directly to] amounts
23 established by law for each school year pursuant to paragraphs (d) and
24 (e) of subsection 2 of section 4 of this act for all pupils who attend the
25 university school.
26 2. The governing body of a university school for profoundly gifted
27 pupils may submit a written request to the Superintendent of Public
28 Instruction to receive, in the first year of operation of the university school,
29 an apportionment 30 days before the apportionment is required to be made
30 pursuant to subsection 1 of NRS 387.124. Upon receipt of such a request,
31 the Superintendent of Public Instruction may make the apportionment 30
32 days before the apportionment is required to be made. A university school
33 for profoundly gifted pupils may receive all [four] 12 apportionments in
34 advance in its first year of operation.
36 387.1243 1. The first apportionment based on an estimated number
37 of pupils and succeeding apportionments are subject to adjustment from
38 time to time as the need therefor may appear, including, without limitation,
39 an adjustment made for a pupil who is not properly enrolled in or attending
40 a public school, as determined through an independent audit or other
41 examination conducted pursuant to NRS 387.1238 or through an annual
42 audit of the count of pupils conducted pursuant to subsection 1 of NRS
43 387.304.
44 2. [The apportionments to a school district may be adjusted during a
45 fiscal year by the Department of Education, upon approval by the State

– 30 –
1 Board of Examiners and the Interim Finance Committee, if the Department

2 of Taxation and the county assessor in the county in which the school
3 district is located certify to the Department of Education that the school
4 district will not receive the tax levied pursuant to subsection 1 of NRS
5 387.195 on property of the Federal Government located within the county
6 if:
7 (a) The leasehold interest, possessory interest, beneficial interest or
8 beneficial use of the property is subject to taxation pursuant to NRS
9 361.157 and 361.159 and one or more lessees or users of the property are
10 delinquent in paying the tax; and
11 (b) The total amount of tax owed but not paid for the fiscal year by any
12 such lessees and users is at least 5 percent of the proceeds that the school
13 district would have received from the tax levied pursuant to subsection 1 of
14 NRS 387.195.
15  If a lessee or user pays the tax owed after the school district’s
16 apportionment has been increased in accordance with the provisions of this
17 subsection to compensate for the tax owed, the school district shall repay
18 to the State Distributive School Account in the State General Fund an
19 amount equal to the tax received from the lessee or user for the year in
20 which the school district received an increased apportionment, not to
21 exceed the increase in apportionments made to the school district pursuant
22 to this subsection.
23 3.] On or before August 1 of each year, the board of trustees of a
24 school district shall provide to the Department, in a format prescribed by
25 the Department, the count of pupils calculated pursuant to subparagraph
26 (7) of paragraph (a) of subsection 2 of NRS 387.1223 who completed at
27 least one semester during the immediately preceding school year.
28 [4.] 3. If the final computation of apportionment for any school
29 district, charter school or university school for profoundly gifted pupils
30 exceeds the actual amount paid to the school district, charter school or
31 university school for profoundly gifted pupils during the school year, the
32 additional amount due must be paid before September 1. If the final
33 computation of apportionment for any school district, charter school or
34 university school for profoundly gifted pupils is less than the actual
35 amount paid to the school district, charter school or university school for
36 profoundly gifted pupils during the school year, the difference must be
37 repaid to the State [Distributive School Account in the State General]
38 Education Fund by the school district, charter school or university school
39 for profoundly gifted pupils before September 25.
41 387.1244 1. The Superintendent of Public Instruction may deduct
42 from an apportionment otherwise payable to a school district, charter
43 school or university school for profoundly gifted pupils pursuant to NRS
44 387.124 if the school district, charter school or university school:

– 31 –
1 (a) Fails to repay an amount due pursuant to subsection [4] 3 of NRS

2 387.1243. The amount of the deduction from the [quarterly] monthly
3 apportionment must correspond to the amount due.
4 (b) Fails to repay an amount due the Department as a result of a
5 determination that an expenditure was made which violates the terms of a
6 grant administered by the Department. The amount of the deduction from
7 the [quarterly] monthly apportionment must correspond to the amount due.
8 (c) Pays a claim determined to be unearned, illegal or unreasonably
9 excessive as a result of an investigation conducted pursuant to NRS
10 387.3037. The amount of the deduction from the [quarterly] monthly
11 apportionment must correspond to the amount of the claim which is
12 determined to be unearned, illegal or unreasonably excessive.
13  More than one deduction from [a quarterly] an apportionment otherwise
14 payable to a school district, charter school or university school for
15 profoundly gifted pupils may be made pursuant to this subsection if
16 grounds exist for each such deduction.
17 2. The Superintendent of Public Instruction may authorize the
18 withholding of the entire amount of an apportionment otherwise payable to
19 a school district, charter school or university school for profoundly gifted
20 pupils pursuant to NRS 387.124, or a portion thereof, if the school district,
21 charter school or university school for profoundly gifted pupils fails to
22 submit a report or other information that is required to be submitted to the
23 Superintendent, State Board or Department pursuant to a statute. [If a
24 charter school fails to submit a report or other information that is required
25 to be submitted to the Superintendent, State Board or Department through
26 the sponsor of the charter school pursuant to a statute, the Superintendent
27 may only authorize the withholding of the apportionment otherwise
28 payable to the charter school and may not authorize the withholding of the
29 apportionment otherwise payable to the sponsor of the charter school.]
30 Before authorizing a withholding pursuant to this subsection, the
31 Superintendent of Public Instruction shall provide notice to the school
32 district, charter school or university school for profoundly gifted pupils of
33 the report or other information that is due and provide the school district,
34 charter school or university school with an opportunity to comply with the
35 statute. Any amount withheld pursuant to this subsection must be
36 accounted for separately in the State [Distributive School Account, does
37 not revert to the State General] Education Fund [at the end of a fiscal year]
38 and must be carried forward to the next fiscal year.
39 3. If, after an amount is withheld pursuant to subsection 2, the school
40 district, charter school or university school for profoundly gifted pupils
41 subsequently submits the report or other information required by a statute
42 for which the withholding was made, the Superintendent of Public
43 Instruction shall immediately authorize the payment of the amount
44 withheld to the school district, charter school or university school for
45 profoundly gifted pupils.

– 32 –
1 4. A school district, charter school or university school for profoundly

2 gifted pupils may appeal to the State Board a decision of the
3 Superintendent of Public Instruction to deduct or withhold from [a
4 quarterly] an apportionment pursuant to this section. The Secretary of the
5 State Board shall place the subject of the appeal on the agenda of the next
6 meeting for consideration by the State Board.
8 387.175 The county school district fund is composed of:
9 1. [All local taxes for the maintenance and operation of public
10 schools.
11 2.] All money received from the Federal Government for the
12 maintenance and operation of public schools.
13 [3.] 2. Apportionments by this State as provided in
14 NRS 387.124.
15 [4.] 3. Any other receipts, including gifts, for the operation and
16 maintenance of the public schools in the county school district.
18 387.185 1. Except as otherwise provided in subsection 2 and NRS
19 387.528, unless the Superintendent of Public Instruction authorizes a
20 withholding pursuant to NRS 387.1244, all school money due each county
21 school district must be paid over by the State Treasurer to the county
22 treasurer on [August 1, November 1, February 1 and May 1] or before the
23 first day of each [year] month or as soon thereafter as the county treasurer
24 may apply for it, upon the warrant of the State Controller drawn in
25 conformity with the apportionment of the Superintendent of Public
26 Instruction as provided in NRS 387.124.
27 2. Except as otherwise provided in NRS 387.528, unless the
28 Superintendent of Public Instruction authorizes a withholding pursuant to
29 NRS 387.1244, if the board of trustees of a school district establishes and
30 administers a separate account pursuant to the provisions of NRS 354.603,
31 all school money due that school district must be paid over by the State
32 Treasurer to the school district on [August 1, November 1, February 1 and
33 May 1] or before the first day of each [year] month or as soon thereafter
34 as the school district may apply for it, upon the warrant of the State
35 Controller drawn in conformity with the apportionment of the
36 Superintendent of Public Instruction as provided in NRS 387.124.
37 3. No county school district may receive any portion of the public
38 school money unless that school district has complied with the provisions
39 of this title and regulations adopted pursuant thereto.
40 4. Except as otherwise provided in this subsection, unless the
42 NRS 387.1244, all school money due each charter school must be paid
43 over by the State Treasurer to the governing body of the charter school on
44 [August 1, November 1, February 1 and May 1] or before the first day of
45 each [year] month or as soon thereafter as the governing body may apply

– 33 –
1 for it, upon the warrant of the State Controller drawn in conformity with
2 the apportionment of the Superintendent of Public Instruction as provided
3 in NRS 387.124. If the Superintendent of Public Instruction has approved,
4 pursuant to subsection [3] 2 of NRS 387.1241, a request for payment of an
5 apportionment 30 days before the apportionment is otherwise required to
6 be made, the money due to the charter school must be paid by the State
7 Treasurer to the governing body of the charter school on [July 1, October
8 1, January 1 or April 1, as applicable.] such date.
9 5. Except as otherwise provided in this subsection, unless the
11 NRS 387.1244, all school money due each university school for
12 profoundly gifted pupils must be paid over by the State Treasurer to the
13 governing body of the university school on
14 [August 1, November 1, February 1 and May 1] or before the first day of
15 each [year] month or as soon thereafter as the governing body may apply
16 for it, upon the warrant of the State Controller drawn in conformity with
17 the apportionment of the Superintendent of Public Instruction as provided
18 in NRS 387.124. If the Superintendent of Public Instruction has approved,
19 pursuant to NRS 387.1242, a request for payment of an apportionment 30
20 days before the apportionment is otherwise required to be made, the money
21 due to the university school must be paid by the State Treasurer to the
22 governing body of the university school on [July 1, October 1, January 1 or
23 April 1, as applicable.] such date.
25 387.191 [1.] Except as otherwise provided in this [subsection,]
26 section, the proceeds of the tax imposed pursuant to NRS 244.33561 and
27 any applicable penalty or interest must be paid by the county treasurer to
28 the State Treasurer for credit to the State [Supplemental School Support
29 Account, which is hereby created in the State General] Education Fund.
30 The county treasurer may retain from the proceeds an amount sufficient to
31 reimburse the county for the actual cost of collecting and administering the
32 tax, to the extent that the county incurs any cost it would not have incurred
33 but for the enactment of this section and [NRS 387.193 or] NRS
34 244.33561, but in no case exceeding the amount authorized by statute for
35 this purpose. [Any interest or other income earned on the money in the
36 State Supplemental School Support Account must be credited to the
37 Account.
38 2. On or before February 1, May 1, August 1 and November 1 of
39 2020, and on those dates each year thereafter, the Superintendent of Public
40 Instruction shall transfer from the State Supplemental School Support
41 Account all the proceeds of the tax imposed pursuant to NRS 244.33561,
42 including any interest or other income earned thereon, and distribute the
43 proceeds proportionally among the school districts and charter schools of
44 the state. The proportionate amount of money distributed to each school
45 district or charter school must be determined by dividing the number of

– 34 –
1 students enrolled in the school district or charter school by the number of

2 students enrolled in all the school districts and charter schools of the state.
3 For the purposes of this subsection, the enrollment in each school district
4 and the number of students who reside in the district and are enrolled in a
5 charter school must be determined as of each quarter of the school year.
6 This determination governs the distribution of money pursuant to this
7 subsection until the next quarterly determination of enrollment is made.
8 The Superintendent may retain from the proceeds of the tax an amount
9 sufficient to reimburse the Superintendent for the actual cost of
10 administering the provisions of this section and NRS 387.193, to the extent
11 that the Superintendent incurs any cost the Superintendent would not have
12 incurred but for the enactment of this section and NRS 387.193, but in no
13 case exceeding the amount authorized by statute for this purpose.]
15 387.195 1. Each board of county commissioners shall levy a tax of
16 75 cents on each $100 of assessed valuation of taxable property within the
17 county for the support of the public schools . [within the county school
18 district.]
19 2. The tax collected pursuant to subsection 1 on any assessed
20 valuation attributable to the net proceeds of minerals must not be
21 considered as available to pay liabilities of the fiscal year in which the tax
22 is collected but must be deferred for use in the subsequent fiscal year. [The
23 annual budget for the school district must only consider as an available
24 source the tax on the net proceeds of minerals which was collected in the
25 prior year.]
26 3. In addition to any tax levied in accordance with subsection 1, each
27 board of county commissioners shall levy a tax for the payment of interest
28 and redemption of outstanding bonds of the county school district.
29 4. The tax collected pursuant to subsection 1 and any interest earned
30 from the investment of the proceeds of that tax must be [credited to the
31 county’s school district fund.] remitted by the county treasurer to the
32 State Treasurer for credit to the State Education Fund.
33 5. The tax collected pursuant to subsection 3 and any interest earned
34 from the investment of the proceeds of that tax must be credited to the
35 county school district’s debt service fund.
37 387.205 1. Subject to [the limitations set forth in NRS 387.206 and
38 387.207 and] the provisions of subsection 3, money on deposit in the
39 county school district fund or in a separate account, if the board of trustees
40 of a school district has elected to establish such an account pursuant to the
41 provisions of NRS 354.603, must be used for:
42 (a) Maintenance and operation of the public schools controlled by the
43 county school district.
44 (b) Payment of premiums for Nevada industrial insurance.
45 (c) Rent of schoolhouses.

– 35 –
1 (d) Construction, furnishing or rental of teacherages, when approved

2 by the Superintendent of Public Instruction.
3 (e) Transportation of pupils, including the purchase of new buses.
4 (f) Programs of nutrition, if such expenditures do not curtail the
5 established school program or make it necessary to shorten the school
6 term, and each pupil furnished lunch whose parent or guardian is
7 financially able so to do pays at least the actual cost of the lunch.
8 (g) Membership fees, dues and contributions to an interscholastic
9 activities association.
10 (h) Repayment of a loan made from the State Permanent School Fund
11 pursuant to NRS 387.526.
12 (i) Programs of education and projects relating to air quality pursuant
13 to NRS 445B.500.
14 2. [Subject to the limitations set forth in NRS 387.206 and 387.207,
15 money] Money on deposit in the county school district fund, or in a
16 separate account, if the board of trustees of a school district has elected to
17 establish such an account pursuant to the provisions of NRS 354.603,
18 when available, may be used for:
19 (a) Purchase of sites for school facilities.
20 (b) Purchase of buildings for school use.
21 (c) Repair and construction of buildings for school use.
22 3. The board of trustees of a school district, in allocating the use of
23 money pursuant to this section, shall prioritize expenditures in a manner
24 which ensures that the budgetary priorities determined pursuant to NRS
25 387.301 are carried out.
27 387.206 1. On or before July 1 of each year, the Department, in
28 consultation with the Budget Division of the Office of Finance and the
29 Fiscal Analysis Division of the Legislative Counsel Bureau, shall
30 determine [the combined] a recommended minimum amount of money
31 [required] to be expended during that fiscal year for textbooks,
32 instructional supplies, instructional software and instructional hardware by
33 all school districts, charter schools and university schools for profoundly
34 gifted pupils. The amount must be determined by increasing the amount
35 that was established for the Fiscal Year 2004-2005 by the percentage of the
36 change in enrollment between Fiscal Year 2004-2005 and the fiscal year
37 for which the amount is being established, plus any inflationary adjustment
38 approved by the Legislature after Fiscal Year
39 2004-2005.
40 2. The Department, in consultation with the Budget Division of the
41 Office of Finance and the Fiscal Analysis Division of the Legislative
42 Counsel Bureau, shall develop or revise, as applicable, a formula for
43 determining the minimum amount of money that each school district,
44 charter school and university school for profoundly gifted pupils is
45 [required] recommended to expend each fiscal year for textbooks,

– 36 –
1 instructional supplies, instructional software and instructional hardware.

2 The sum of all of the minimum amounts determined pursuant to this
3 subsection must be equal to the combined minimum amount determined
4 pursuant to subsection 1. The formula must be used only to develop
5 expenditure [requirements] recommendations and must not be used to
6 alter the [distribution of money for basic support] yearly apportionment
7 from the State Education Fund to school districts, charter schools or
8 university schools for profoundly gifted pupils.
9 3. Upon approval of the formula pursuant to subsection 2, the
10 Department shall provide written notice to each school district, charter
11 school and university school for profoundly gifted pupils within the first
12 30 days of each fiscal year that sets forth the [required] recommended
13 minimum combined amount of money that the school district, charter
14 school and university school for profoundly gifted pupils [must] may
15 expend for textbooks, instructional supplies, instructional software and
16 instructional hardware for that fiscal year. [If a school district, charter
17 school or university school for profoundly gifted pupils is granted a waiver
18 pursuant to NRS 387.2065, the Department shall provide written notice to
19 the school district, charter school or university school within 30 days after
20 the Interim Finance Committee grants the waiver setting forth the revised
21 amount of money that the school district, charter school or university
22 school must expend for textbooks, instructional supplies, instructional
23 software and instructional hardware for the fiscal year.]
25 387.2062 1. On or before January 1 of each year, the Department
26 shall determine whether each school district, charter school and university
27 school for profoundly gifted pupils has expended, during the immediately
28 preceding fiscal year, the [required] recommended minimum amount of
29 money set forth in the notice [or the revised notice, as applicable,]
30 provided pursuant to subsection 3 of NRS 387.206. In making this
31 determination, the Department shall use the report submitted by:
32 (a) The school district pursuant to NRS 387.303.
33 (b) The charter school pursuant to NRS 388A.345.
34 (c) The university school for profoundly gifted pupils pursuant to NRS
35 388C.250.
36 2. Except as otherwise provided in subsection 3, if the Department
37 determines that a school district, charter school or university school for
38 profoundly gifted pupils, as applicable, has not expended the [required]
39 recommended minimum amount of money set forth in the notice or the
40 revised notice, as applicable, provided pursuant to subsection 3 of NRS
41 387.206, [a reduction must be made from the basic support allocation
42 otherwise payable to that school district, charter school or university
43 school for profoundly gifted pupils, as applicable, in an amount that is
44 equal to] the Department shall publish a report which identifies the
45 difference between the actual combined expenditure for textbooks,

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1 instructional supplies, instructional software and instructional hardware

2 and the minimum [required] recommended combined expenditure set forth
3 in the notice [or the revised notice, as applicable,] provided pursuant to
4 subsection 3 of NRS 387.206. [A reduction in the amount of the basic
5 support allocation pursuant to this subsection:
6 (a) Does not reduce the amount that the school district, charter school
7 or university school for profoundly gifted pupils, as applicable, is required
8 to expend on textbooks, instructional supplies, instructional software and
9 instructional hardware in the current fiscal year; and
10 (b) Must not exceed the amount of basic support that was provided to
11 the school district, charter school or university school for profoundly gifted
12 pupils, as applicable, for the fiscal year in which the minimum expenditure
13 amount was not satisfied.]
14 3. If the actual enrollment of pupils in a school district, charter school
15 or university school for profoundly gifted pupils is less than the enrollment
16 included in the projections used in the biennial budget of the school district
17 submitted pursuant to NRS 387.303, the budget of the charter school
18 submitted pursuant to NRS 388A.345 or the report of the university school
19 for profoundly gifted pupils submitted pursuant to NRS 388C.250, as
20 applicable, the [required] recommended expenditure for textbooks,
21 instructional supplies, instructional software and instructional hardware
22 pursuant to NRS 387.206 must be reduced proportionately.
24 387.210 Except when the board of trustees of a county school district
25 elects to establish a separate account under the provisions of NRS 354.603,
26 each county treasurer shall:
27 1. Receive and hold as a special deposit all public school moneys,
28 whether received by the county treasurer from the State Treasurer or
29 [raised by the county for the benefit of the public schools, or] from any
30 other source, and keep separate accounts thereof and of their
31 disbursements.
32 2. Pay over all public school moneys received by the county treasurer
33 only on warrants of the county auditor, issued upon orders of the board of
34 trustees of the county school district. All orders issued in accordance with
35 law by the board of trustees shall be valid vouchers in the hands of the
36 county auditors for warrants drawn upon such orders.
38 387.303 1. Not later than November 1 of each year, the board of
39 trustees of each school district shall submit to the Superintendent of Public
40 Instruction and the Department of Taxation a report which includes the
41 following information:
42 (a) For each fund within the school district, including, without
43 limitation, the school district’s general fund and any special revenue fund
44 which receives state money, the total number and salaries of licensed and
45 nonlicensed persons whose salaries are paid from the fund and who are

– 38 –
1 employed by the school district in full-time positions or in part-time

2 positions added together to represent full-time positions. Information must
3 be provided for the current school year based upon the school district’s
4 final budget, including any amendments and augmentations thereto, and
5 for the preceding school year. An employee must be categorized as filling
6 an instructional, administrative, instructional support or other position.
7 (b) The school district’s actual expenditures in the fiscal year
8 immediately preceding the report.
9 (c) The school district’s proposed expenditures for the current fiscal
10 year.
11 (d) The schedule of salaries for licensed employees in the current
12 school year and a statement of whether the negotiations regarding salaries
13 for the current school year have been completed. If the negotiations have
14 not been completed at the time the schedule of salaries is submitted, the
15 board of trustees shall submit a supplemental report to the Superintendent
16 of Public Instruction upon completion of negotiations or the determination
17 of an arbitrator concerning the negotiations that includes the schedule of
18 salaries agreed to or required by the arbitrator.
19 (e) The number of employees who received an increase in salary
20 pursuant to NRS 391.161, 391.162 or 391.163 for the current and
21 preceding fiscal years. If the board of trustees is required to pay an
22 increase in salary retroactively pursuant to NRS 391.161, the board of
23 trustees shall submit a supplemental report to the Superintendent of Public
24 Instruction not later than February 15 of the year in which the retroactive
25 payment was made that includes the number of teachers to whom an
26 increase in salary was paid retroactively.
27 (f) The number of employees eligible for health insurance within the
28 school district for the current and preceding fiscal years and the amount
29 paid for health insurance for each such employee during those years.
30 (g) The rates for fringe benefits, excluding health insurance, paid by
31 the school district for its licensed employees in the preceding and current
32 fiscal years.
33 (h) The amount paid for extra duties, supervision of extracurricular
34 activities and supplemental pay and the number of employees receiving
35 that pay in the preceding and current fiscal years.
36 [(i) The expenditures from the account created pursuant to subsection 4
37 of NRS 179.1187. The report must indicate the total amount received by
38 the district in the preceding fiscal year and the specific amount spent on
39 books and computer hardware and software for each grade level in the
40 district.]
41 2. On or before November 25 of each year, the Superintendent of
42 Public Instruction shall submit to the Office of Finance and the Fiscal
43 Analysis Division of the Legislative Counsel Bureau, in a format approved
44 by the Director of the Department of Administration, a compilation of the
45 reports made by each school district pursuant to subsection 1.

– 39 –
1 3. In preparing the agency biennial budget request for the State

2 [Distributive School Account] Education Fund for submission to the
3 Office of Finance, the Superintendent of Public Instruction:
4 (a) Shall compile the information from the most recent compilation of
5 reports submitted pursuant to subsection 2;
6 (b) May increase the line items of expenditures or revenues based on
7 merit salary increases and cost of living adjustments or inflation, as
8 deemed credible and reliable based upon published indexes and research
9 relevant to the specific line item of expenditure or revenue;
10 (c) May adjust expenditures and revenues pursuant to paragraph (b) for
11 any year remaining before the biennium for which the budget is being
12 prepared and for the 2 years of the biennium covered by the biennial
13 budget request to project the cost of expenditures or the receipt of revenues
14 for the specific line items; and
15 (d) May consider the cost of enhancements to existing programs or the
16 projected cost of proposed new educational programs, regardless of
17 whether those enhancements or new programs are included in the adjusted
18 base per pupil [basic support guarantee] funding for inclusion in the
19 biennial budget request to the Office of Finance.
20 4. The Superintendent of Public Instruction shall, in the compilation
21 required by subsection 2, reconcile the revenues of the school districts with
22 the apportionment received by those districts from the State [Distributive
23 School Account] Education Fund for the preceding year.
24 5. The request prepared pursuant to subsection 3 must:
25 (a) Be presented by the Superintendent of Public Instruction to such
26 standing committees of the Legislature as requested by the standing
27 committees for the purposes of developing educational programs and
28 providing appropriations for those programs; and
29 (b) Provide for a direct comparison of appropriations to the proposed
30 budget of the Governor submitted pursuant to subsection 4 of NRS
31 353.230.
33 387.304 The Department shall:
34 1. Conduct an annual audit of the count of pupils for apportionment
35 purposes reported each quarter by each school district pursuant to NRS
36 387.123 and the data reported by each school district pursuant to NRS
37 388.710 that is used to measure the effectiveness of the implementation of
38 a plan developed by each school district to reduce the pupil-teacher ratio as
39 required by
40 NRS 388.720.
41 2. Review each school district’s report of the annual audit conducted
42 by a public accountant as required by NRS 354.624, and the annual report
43 prepared by each district as required by NRS 387.303, and report the
44 findings of the review to the State Board and the Legislative Committee on
45 Education, with any recommendations for legislation, revisions to

– 40 –
1 regulations or training needed by school district employees. The report by

2 the Department must identify school districts which failed to comply with
3 any statutes or administrative regulations of this State or which had any:
4 (a) Long-term obligations in excess of the general obligation debt
5 limit;
6 (b) Deficit fund balances or retained earnings in any fund;
7 (c) Deficit cash balances in any fund;
8 (d) Variances of more than 10 percent between total general fund
9 revenues and budgeted general fund revenues; or
10 (e) Variances of more than 10 percent between total actual general
11 fund expenditures and budgeted total general fund expenditures.
12 3. In preparing its biennial budgetary request for the State
13 [Distributive School Account,] Education Fund, consult with the
14 superintendent of schools of each school district or a person designated by
15 the superintendent.
16 4. Provide, in consultation with the Budget Division of the Office of
17 Finance and the Fiscal Analysis Division of the Legislative Counsel
18 Bureau, training to the financial officers of school districts in matters
19 relating to financial accountability.
20 Sec. 34. (Deleted by amendment.)
22 387.528 1. If a loan is made from the State Permanent School Fund
23 pursuant to NRS 387.526, the loan must be repaid by the school district
24 from the money that is available to the school district to pay the debt
25 service on the bonds that are guaranteed pursuant to the provisions of NRS
26 387.513 to 387.528, inclusive, unless payment from that money would
27 cause the school district to default on other outstanding bonds, medium-
28 term obligations or installment-purchase agreements entered into pursuant
29 to the provisions of NRS 350.087 to 350.095, inclusive.
30 2. If the school district is not able to repay fully the loan, including
31 any accrued interest, in a timely manner pursuant to subsection 1 or by any
32 other lawful means, the State Treasurer shall withhold the payments of
33 money that would otherwise be distributed to the school district from:
34 (a) The interest earned on the State Permanent School Fund that is
35 distributed among the various school districts; and
36 (b) Distributions [of the local school support tax, which must be
37 transferred by the State Controller upon notification by the State Treasurer;
38 and
39 (c) Distributions] from the State [Distributive School Account,]
40 Education Fund,
41  until the loan is repaid, including any accrued interest on the loan. The
42 State Treasurer shall apply the money first to the interest on the loan and,
43 when the interest is paid in full, then to the balance. When the interest and
44 balance on the loan are repaid, the State Treasurer shall resume making the
45 distributions that would otherwise be due to the school district.

– 41 –

2 388.429 1. The Legislature declares that funding provided for each
3 school year establishes financial resources sufficient to ensure a reasonably
4 equal educational opportunity to pupils with disabilities residing in Nevada
5 through the use of the [statewide multiplier to the basic support guarantee
6 prescribed by NRS 387.122.] weighted funding prescribed by section 4 of
7 this act.
8 2. Subject to the provisions of NRS 388.417 to 388.469, inclusive, the
9 board of trustees of each school district shall make such special provisions
10 as may be necessary for the education of pupils with disabilities.
11 3. The board of trustees of a school district in a county whose
12 population is less than 700,000 may provide early intervening services.
13 Such services must be provided in accordance with the Individuals with
14 Disabilities Education Act, 20 U.S.C. §§ 1400 et seq., and the regulations
15 adopted pursuant thereto.
16 4. The board of trustees of a school district shall establish uniform
17 criteria governing eligibility for instruction under the special education
18 programs provided for by NRS 388.417 to 388.469, inclusive. The criteria
19 must prohibit the placement of a pupil in a program for pupils with
20 disabilities solely because the pupil is a disciplinary problem in school.
21 The criteria are subject to such standards as may be prescribed by the State
22 Board.
23 Sec. 37. NRS 388A.345 is hereby amended to read as follows:
24 388A.345 1. On or before November 1 of each year, the governing
25 body of each charter school shall submit to the sponsor of the charter
26 school, the Superintendent of Public Instruction and the Director of the
27 Legislative Counsel Bureau for transmission to the Majority Leader of the
28 Senate and the Speaker of the Assembly a report that includes:
29 (a) A written description of the progress of the charter school in
30 achieving the mission and goals of the charter school set forth in its
31 application.
32 (b) For each fund maintained by the charter school, including, without
33 limitation, the general fund of the charter school and any special revenue
34 fund which receives state money, the total number and salaries of licensed
35 and nonlicensed persons whose salaries are paid from the fund and who are
36 employed by the governing body in full-time positions or in part-time
37 positions added together to represent full-time positions. Information must
38 be provided for the current school year based upon the final budget of the
39 charter school, including any amendments and augmentations thereto, and
40 for the preceding school year. An employee must be categorized as filling
41 an instructional, administrative, instructional support or other position.
42 (c) The actual expenditures of the charter school in the fiscal year
43 immediately preceding the report.
44 (d) The proposed expenditures of the charter school for the current
45 fiscal year.

– 42 –
1 (e) The salary schedule for licensed employees and nonlicensed

2 teachers in the current school year and a statement of whether salary
3 negotiations for the current school year have been completed. If salary
4 negotiations have not been completed at the time the salary schedule is
5 submitted, the governing body shall submit a supplemental report to the
6 Superintendent of Public Instruction upon completion of negotiations.
7 (f) The number of employees eligible for health insurance within the
8 charter school for the current and preceding fiscal years and the amount
9 paid for health insurance for each such employee during those years.
10 (g) The rates for fringe benefits, excluding health insurance, paid by
11 the charter school for its licensed employees in the preceding and current
12 fiscal years.
13 (h) The amount paid for extra duties, supervision of extracurricular
14 activities and supplemental pay and the number of employees receiving
15 that pay in the preceding and current fiscal years.
16 2. On or before November 25 of each year, the Superintendent of
17 Public Instruction shall submit to the Office of Finance and the Fiscal
18 Analysis Division of the Legislative Counsel Bureau, in a format approved
19 by the Director of the Office of Finance, a compilation of the reports made
20 by each governing body pursuant to subsection 1.
21 3. The Superintendent of Public Instruction shall, in the compilation
22 required by subsection 2, reconcile the revenues and expenditures of the
23 charter schools with the apportionment received by those schools from the
24 State [Distributive School Account] Education Fund for the preceding
25 year.
27 388A.393 1. A contract or a proposed contract between a charter
28 school or a proposed charter school and a contractor or an educational
29 management organization must not:
30 (a) Give to the contractor or educational management organization
31 direct control of educational services, financial decisions, the appointment
32 of members of the governing body, or the hiring and dismissal of an
33 administrator or financial officer of the charter school or proposed charter
34 school;
35 (b) Authorize the payment of loans, advances or other monetary
36 charges from the contractor or educational management organization
37 which are greater than 15 percent of the total expected funding received by
38 the charter school or proposed charter school from the State [Distributive
39 School Account;] Education Fund;
40 (c) Require the charter school or proposed charter school to prepay any
41 fees to the contractor or educational management organization;
42 (d) Require the charter school or proposed charter school to pay the
43 contractor or educational management organization before the payment of
44 other obligations of the charter school or proposed charter school during a
45 period of financial distress;

– 43 –
1 (e) Allow a contractor or educational management organization to

2 cause a delay in the repayment of a loan or other money advanced by the
3 contractor or educational management organization to the charter school or
4 proposed charter school, which delay would increase the cost to the charter
5 school or proposed charter school of repaying the loan or advance;
6 (f) Require the charter school or proposed charter school to enroll a
7 minimum number of pupils for the continuation of the contract between
8 the charter school or proposed charter school and the contractor or
9 educational management organization;
10 (g) Require the charter school or proposed charter school to request or
11 borrow money from this State to pay the contractor or educational
12 management organization if the contractor or educational management
13 organization will provide financial management to the charter school or
14 proposed charter school;
15 (h) Contain a provision which restricts the ability of the charter school
16 or proposed charter school to borrow money from a person or entity other
17 than the contractor or educational management organization;
18 (i) Provide for the allocation to the charter school or proposed charter
19 school of any indirect cost incurred by the contractor or educational
20 management organization;
21 (j) Authorize the payment of fees to the contractor or educational
22 management organization which are not attributable to the actual services
23 provided by the contractor or educational management organization;
24 (k) Allow any money received by the charter school or proposed
25 charter school from this State or from the board of trustees of a school
26 district to be transferred to or deposited in a bank, credit union or other
27 financial institution outside this State, including money controlled by the
28 contractor or educational management organization;
29 (l) Except as otherwise provided in this paragraph, provide incentive
30 fees to the contractor or educational management organization. A contract
31 or a proposed contract may provide to the contractor or educational
32 management organization incentive fees that are based on the academic
33 improvement of pupils enrolled in the charter school;
34 (m) Require automatic renewal of the contract or provide that the
35 contract remains in effect if the governing body of a charter school is
36 reconstituted or a charter contract is terminated pursuant to NRS 388A.300
37 or 388A.330, as applicable;
38 (n) Contain any provision that would delay or prevent the approval of
39 an application by the governing body of the charter school for an
40 exemption from federal taxation pursuant to 26 U.S.C. § 501(c)(3);
41 (o) Require the governing body of the charter school to pay any costs
42 associated with ensuring that services comply with state and federal law;
43 (p) Provide that the contractor or educational management organization
44 is not liable for failing to comply with the requirements of the contract; or

– 44 –
1 (q) Provide for the enforcement of terms of the contract that conflict
2 with an applicable charter contract or federal or state law.
3 2. As used in this section, “contractor” or “educational management
4 organization” means a corporation, business, organization or other entity,
5 whether or not conducted for profit, with whom a committee to form a
6 charter school or the governing body of a charter school, as applicable,
7 contracts to assist with the operation, management or provision and
8 implementation of educational services and programs of the charter school
9 or proposed charter school. The term includes a corporation, business,
10 organization or other entity that directly employs and provides personnel to
11 a charter school or proposed charter school.
13 388A.411 1. Each pupil who is enrolled in a charter school,
14 including, without limitation, a pupil who is enrolled in a program of
15 special education in a charter school, must be included in the count of
16 pupils in the charter school [district] for the purposes of apportionments
17 and allowances from the State [Distributive School Account] Education
18 Fund pursuant to NRS 387.121 to [387.1245,] 387.1244, inclusive, and
19 sections 2 to 12, inclusive, of this act, unless the pupil is exempt from
20 compulsory attendance pursuant to NRS 392.070. A charter school is
21 entitled to receive its proportionate share of any other money available
22 from federal, state or local sources that the school or the pupils who are
23 enrolled in the school are eligible to receive.
24 2. The State Board shall prescribe a process which ensures that all
25 charter schools, regardless of the sponsor, have information about all
26 sources of funding for the public schools provided through the Department
27 . [, including local funds pursuant to NRS 387.163.]
28 3. All money received by the charter school from this State or from
29 the board of trustees of a school district must be deposited in an account
30 with a bank, credit union or other financial institution in this State. The
31 governing body of a charter school may negotiate with the board of
32 trustees of the school district and the State Board for additional money to
33 pay for services which the governing body wishes to offer.
34 4. The governing body of a charter school may solicit and accept
35 donations, money, grants, property, loans, personal services or other
36 assistance for purposes relating to education from members of the general
37 public, corporations or agencies. The governing body may comply with
38 applicable federal laws and regulations governing the provision of federal
39 grants for charter schools. The State Public Charter School Authority may
40 assist a charter school that operates exclusively for the enrollment of pupils
41 who receive special education in identifying sources of money that may be
42 available from the Federal Government or this State for the provision of
43 educational programs and services to such pupils.

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1 Sec. 39.5. NRS 388A.414 is hereby amended to read as follows:

2 388A.414 1. Upon completion of each school quarter, the
3 Superintendent of Public Instruction shall pay to the sponsor of a charter
4 school one-quarter of the yearly sponsorship fee for the administrative
5 costs associated with sponsorship for that school quarter, which must be
6 deducted from the [quarterly] monthly apportionment to the charter school
7 made pursuant to NRS 387.124 and 387.1241. Except as otherwise
8 provided in subsection 2, the yearly sponsorship fee for the sponsor of a
9 charter school must be in an amount of money not to exceed 2 percent of
10 the total amount of money apportioned to the charter school during the
11 school year pursuant to NRS 387.124 and 387.1241.
12 2. If the governing body of a charter school satisfies the requirements
13 of this section, the governing body may submit a request to the sponsor of
14 the charter school for approval of a sponsorship fee in an amount that is
15 less than 2 percent but at least 1 percent of the total amount of money
16 apportioned to the charter school during the school year pursuant to NRS
17 387.124 and 387.1241.
18 3. The sponsor of the charter school shall approve such a request if
19 the sponsor of the charter school determines that the charter school
20 satisfies the requirements of this subsection. If the sponsor of the charter
21 school approves such a request, the sponsor shall provide notice of the
22 decision to the governing body of the charter school and the
23 Superintendent of Public Instruction. If the sponsor of the charter school
24 denies such a request, the governing body of the charter school may appeal
25 the decision of the sponsor to the Superintendent of Public Instruction.
26 4. Upon appeal, the sponsor of the charter school and the governing
27 body of the charter school are entitled to present evidence. The decision of
28 the Superintendent of Public Instruction on the appeal is final and is not
29 subject to judicial review.
30 5. The governing body of a charter school may submit a request for a
31 reduction of the sponsorship fee pursuant to this section if:
32 (a) The charter school satisfies the requirements of subsection 1 of
33 NRS 388A.405; and
34 (b) There has been a decrease in the duties of the sponsor of the charter
35 school that justifies a decrease in the sponsorship fee.
37 388A.417 1. To determine the amount of money for distribution to a
38 charter school in its first year of operation, the count of pupils who are
39 enrolled in the charter school must initially be determined 30 days before
40 the beginning of the school year of the school district, based on the number
41 of pupils whose applications for enrollment have been approved by the
42 charter school.
43 2. The count of pupils who are enrolled in the charter school must be
44 revised each quarter based on the average daily enrollment of pupils in the
45 charter school that is reported for that quarter pursuant to NRS 387.1223.

– 46 –
1 3. Pursuant to subsection [3] 2 of NRS 387.1241, the governing body

2 of a charter school may request that the apportionments made to the charter
3 school in its first year of operation be paid to the charter school 30 days
4 before the apportionments are otherwise required to be made.
5 4. If a charter school ceases to operate as a charter school during a
6 school year, the remaining apportionments that would have been made to
7 the charter school pursuant to NRS 387.124 and 387.1241 for that year
8 must be paid on a proportionate basis to the school districts where the
9 pupils who were enrolled in the charter school reside.
10 Sec. 41. NRS 388B.230 is hereby amended to read as follows:
11 388B.230 1. After the governing body of an achievement charter
12 school is appointed pursuant to NRS 388B.220, the governing body shall
13 select the principal of the achievement charter school. The principal shall
14 review each employee of the achievement charter school to determine
15 whether to offer the employee a position in the achievement charter school
16 based on
17 the needs of the school and the ability of the employee to meet effectively
18 those needs. The board of trustees of the school district in which the
19 achievement charter school is located shall reassign any employee who is
20 not offered a position in the achievement charter school or does not accept
21 such a position in accordance with any collective bargaining agreement
22 negotiated pursuant to chapter 288 of NRS.
23 2. An achievement charter school must continue to operate in the
24 same building in which the school operated before being converted to an
25 achievement charter school. The board of trustees of the school district in
26 which the school is located must provide such use of the building without
27 compensation. While the school is operated as an achievement charter
28 school, the governing body of the achievement charter school shall pay all
29 costs related to the maintenance and operation of the building and the
30 board of trustees shall pay all capital expenses.
31 3. The board of trustees of a school district:
32 (a) Is not required to give priority to a capital project at a public school
33 that is selected for conversion to an achievement charter school; and
34 (b) Shall not reduce the priority of such a capital project that existed
35 before the school was selected for conversion.
36 4. Any pupil who was enrolled at the school before it was converted
37 to an achievement charter school must be enrolled in the achievement
38 charter school unless the parent or guardian of the pupil submits a written
39 notice to the principal of the achievement charter school that the pupil will
40 not continue to be enrolled in the achievement charter school.
41 5. The governing body of an achievement charter school shall not
42 authorize the payment of loans, advances or other monetary charges to the
43 charter management organization, educational management organization
44 or other person with whom the Executive Director has entered into a
45 contract to operate the achievement charter school which are greater than

– 47 –
1 15 percent of the total expected funding to be received by the achievement

2 charter school from the State [Distributive School Account.] Education
3 Fund.
4 Sec. 42. NRS 388C.260 is hereby amended to read as follows:
5 388C.260 1. Each pupil who is enrolled in a university school for
6 profoundly gifted pupils, including, without limitation, a pupil who is
7 enrolled in a program of special education in a university school for
8 profoundly gifted pupils, must be included in the count of pupils in the
9 university school [district in which the school is located] for the purposes
10 of apportionments and allowances from the State [Distributive School
11 Account] Education Fund pursuant to NRS 387.121 to [387.1245,]
12 387.1244, inclusive, and sections 2 to 12, inclusive, of this act, unless the
13 pupil is exempt from compulsory school attendance pursuant to
14 NRS 392.070.
15 2. A university school for profoundly gifted pupils is entitled to
16 receive its proportionate share of any other money available from federal,
17 state or local sources that the school or the pupils who are enrolled in the
18 school are eligible to receive.
19 3. All money received by a university school for profoundly gifted
20 pupils from this State or from the board of trustees of a school district must
21 be deposited in an account with a bank, credit union or other financial
22 institution in this State.
23 4. The governing body of a university school for profoundly gifted
24 pupils may negotiate with the board of trustees of the school district in
25 which the school is located or the State Board for additional money to pay
26 for services that the governing body wishes to offer.
27 5. To determine the amount of money for distribution to a university
28 school for profoundly gifted pupils in its first year of operation in which
29 state funding is provided, the count of pupils who are enrolled in the
30 university school must initially be determined 30 days before the
31 beginning of the school year of the school district in which the university
32 school is located, based upon the number of pupils whose applications for
33 enrollment have been approved by the university school. The count of
34 pupils who are enrolled in a university school for profoundly gifted pupils
35 must be revised each quarter based upon the average daily enrollment of
36 pupils in the university school reported for the preceding quarter pursuant
37 to subsection 1 of NRS 387.1223.
38 6. Pursuant to NRS 387.1242, the governing body of a university
39 school for profoundly gifted pupils may request that the apportionments
40 made to the university school in its first year of operation be paid to the
41 university school 30 days before the apportionments are otherwise required
42 to be made.
43 7. If a university school for profoundly gifted pupils ceases to operate
44 pursuant to this chapter during a school year, the remaining
45 apportionments that would have been made to the university school

– 48 –
1 pursuant to NRS 387.124 and 387.1242 for that school year must be paid
2 on a proportionate basis to the school districts where the pupils who were
3 enrolled in the university school reside.
4 8. If the governing body of a university school for profoundly gifted
5 pupils uses money received from this State to purchase real property,
6 buildings, equipment or facilities, the governing body of the university
7 school shall assign a security interest in the property, buildings, equipment
8 and facilities to the State of Nevada.
9 Sec. 43. NRS 388D.040 is hereby amended to read as follows:
10 388D.040 1. If a child who is or was homeschooled seeks
11 admittance or entrance to any school in this State, the school may use only
12 commonly used practices in determining the academic ability, placement
13 or eligibility of the child. If the child enrolls in a charter school, the charter
14 school shall, to the extent practicable, notify the board of trustees of the
15 school district in which the child resides of the child’s enrollment in the
16 charter school. Regardless of whether the charter school provides such
17 notification to the board of trustees, the charter school may count the child
18 who is enrolled for the purposes of the [calculation of basic support]
19 apportionment to the charter school pursuant to NRS [387.1223.]
20 387.1241. A homeschooled child seeking admittance to public high school
21 must comply with NRS 392.033.
22 2. A school or organization shall not discriminate in any manner
23 against a child who is or was homeschooled.
24 3. Each school district shall allow homeschooled children to
25 participate in all college entrance examinations offered in this State,
26 including, without limitation, the SAT, the ACT, the Preliminary SAT and
27 the National Merit Scholarship Qualifying Test. Each school district shall
28 ensure that the homeschooled children who reside in the school district
29 have adequate notice of the availability of information concerning such
30 examinations on the Internet website of the school district maintained
33 388D.130 1. If an opt-in child seeks admittance or entrance to any
34 public school in this State, the school may use only commonly used
35 practices in determining the academic ability, placement or eligibility of
36 the child. If the child enrolls in a charter school, the charter school shall, to
37 the extent practicable, notify the board of trustees of the resident school
38 district of the child’s enrollment in the charter school. Regardless of
39 whether the charter school provides such notification to the board of
40 trustees, the charter school may count the child who is enrolled for the
41 purposes of the [calculation of basic support] apportionment to the charter
42 school pursuant to NRS [387.1223.] 387.1241. An opt-in child seeking
43 admittance to public high school must comply with NRS 392.033.
44 2. A school shall not discriminate in any manner against an opt-in
45 child or a child who was formerly an opt-in child.

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1 3. Each school district shall allow an opt-in child to participate in all

2 college entrance examinations offered in this State, including, without
3 limitation, the SAT, the ACT, the Preliminary SAT and the National Merit
4 Scholarship Qualifying Test. Each school district shall ensure that the opt-
5 in child who resides in the school district has adequate notice of the
6 availability of information concerning such examinations on the Internet
7 website of the school district maintained pursuant to NRS 390.015.
8 Sec. 45. NRS 388G.120 is hereby amended to read as follows:
9 388G.120 1. Each empowerment plan for a school must:
10 (a) Set forth the manner by which the school will be governed;
11 (b) Set forth the proposed budget for the school, including, without
12 limitation, the cost of carrying out the empowerment plan, and the manner
13 by which the money apportioned to the school will be administered;
14 (c) Prescribe the academic plan for the school, including, without
15 limitation, the manner by which courses of study will be provided to the
16 pupils enrolled in the school and any special programs that will be offered
17 for pupils;
18 (d) Prescribe the manner by which the achievement of pupils will be
19 measured and reported for the school, including, without limitation, the
20 results of the pupils on the examinations administered pursuant to NRS
21 390.105 and, if applicable for the grade levels of the empowerment school,
22 the college and career readiness assessment administered pursuant to NRS
23 390.610;
24 (e) Prescribe the manner by which teachers and other licensed
25 educational personnel will be selected and hired for the school, which must
26 be determined and negotiated pursuant to chapter 288 of NRS;
27 (f) Prescribe the manner by which all other staff for the school will be
28 selected and hired, which must be determined and negotiated pursuant to
29 chapter 288 of NRS;
30 (g) Indicate whether the empowerment plan will offer an incentive pay
31 structure for staff and a description of that pay structure, if applicable;
32 (h) Indicate the intended ratio of pupils to teachers at the school,
33 designated by grade level, which must comply with NRS 388.700 or
34 388.720, as applicable;
35 (i) Provide a description of the professional development that will be
36 offered to the teachers and other licensed educational personnel employed
37 at the school;
38 (j) Prescribe the manner by which the empowerment plan will increase
39 the involvement of parents and legal guardians of pupils enrolled in the
40 school;
41 (k) Comply with the plan to improve the achievement of the pupils
42 enrolled in the school prepared pursuant to NRS 385A.650;
43 (l) Address the specific educational needs and concerns of the pupils
44 who are enrolled in the school; and
45 (m) Set forth the calendar and schedule for the school.

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1 2. If the empowerment plan includes an incentive pay structure, that

2 pay structure must:
3 (a) Provide an incentive for all staff employed at the school;
4 (b) Set forth the standards that must be achieved by the pupils enrolled
5 in the school and any other measurable objectives that must be met to be
6 eligible for incentive pay; and
7 (c) Be in addition to the salary or hourly rate of pay negotiated
8 pursuant to chapter 288 of NRS that is otherwise payable to the employee.
9 3. An empowerment plan may:
10 (a) Request a waiver from a statute contained in this title or a
11 regulation of the State Board or the Department.
12 (b) Identify the services of the school district which the school wishes
13 to receive, including, without limitation, professional development,
14 transportation, food services and discretionary services. Upon approval of
15 the empowerment plan, the school district may deduct from the total
16 apportionment to the empowerment school the costs of such services.
17 4. For purposes of determining the budget pursuant to paragraph (b)
18 of subsection 1, if a public school which converts to an empowerment
19 school is a:
20 (a) Charter school, the amount of the budget is the amount equal to the
21 apportionments and allowances from the State [Distributive School
23 387.1244, inclusive, and sections 2 to 12, inclusive, of this act, and its
24 proportionate share of any other money available from federal, state or
25 local sources that the school or the pupils enrolled in the school are eligible
26 to receive.
27 (b) Public school, other than a charter school, the empowerment team
28 for the school shall have discretion of 90 percent of the amount of money
29 from the state financial aid and local funds that the school district
30 apportions for the school, without regard to any line-item specifications or
31 specific uses determined advisable by the school district, unless the
32 empowerment team determines that a lesser amount is necessary to carry
33 out the empowerment plan.
35 391.273 1. Except as otherwise provided in this section and except
36 for persons who are supervised pursuant to NRS 391.096, the unlicensed
37 personnel of a school district must be directly supervised by licensed
38 personnel in all duties which are instructional in nature. To the extent
39 practicable, the direct supervision must be such that the unlicensed
40 personnel are in the immediate location of the licensed personnel and are
41 readily available during such times when supervision is required.
42 2. Unlicensed personnel who are exempted pursuant to subsection 4,
43 5 or 6 must be under administrative supervision when performing any
44 duties which are instructional in nature.

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1 3. Unlicensed personnel may temporarily perform duties under

2 administrative supervision which are not primarily instructional in nature.
3 4. Except as otherwise provided in subsection 7, upon application by
4 a superintendent of schools, the Superintendent of Public Instruction may
5 grant an exemption from the provisions of subsection 1 pursuant to
6 subsection 5 or 6.
7 5. Except as otherwise provided in subsection 6, the Superintendent
8 shall not grant an exemption from the provisions of subsection 1 unless:
9 (a) The duties are within the employee’s special expertise or training;
10 (b) The duties relate to the humanities or an elective course of study, or
11 are supplemental to the basic curriculum of a school;
12 (c) The performance of the duties does not result in the replacement of
13 a licensed employee or prevent the employment of a licensed person
14 willing to perform those duties;
15 (d) The secondary or combined school in which the duties will be
16 performed has less than 100 pupils enrolled and is at least 30 miles from a
17 school in which the duties are performed by licensed personnel; and
18 (e) The unlicensed employee submits his or her fingerprints for an
19 investigation pursuant to NRS 391.033.
20 6. Upon application by a superintendent of schools, the
21 Superintendent of Public Instruction may grant an exemption from the
22 provisions of subsection 1 if:
23 (a) The duties of the unlicensed employee relate to the supervision of
24 pupils attending a course of distance education provided pursuant to NRS
25 388.820 to 388.874, inclusive, while the pupils are receiving instruction
26 from a licensed employee remotely through any electronic means of
27 communication; and
28 (b) The unlicensed employee submits his or her fingerprints for an
29 investigation pursuant to NRS 391.033.
30 7. The exemption authorized by subsection 4, 5 or 6 does not apply to
31 a paraprofessional if the requirements prescribed by the State Board
32 pursuant to NRS 391.094 require the paraprofessional to be directly
33 supervised by a licensed teacher.
34 8. The Superintendent of Public Instruction shall file a record of all
35 exempt personnel with the clerk of the board of trustees of each local
36 school district, and advise the clerk of any changes therein. The record
37 must contain:
38 (a) The name of the exempt employee;
39 (b) The specific instructional duties the exempt employee may
40 perform;
41 (c) Any terms or conditions of the exemption deemed appropriate by
42 the Superintendent of Public Instruction; and
43 (d) The date the exemption expires or a statement that the exemption is
44 valid as long as the employee remains in the same position at the same
45 school.

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1 9. The Superintendent of Public Instruction may adopt regulations

2 prescribing the procedure to apply for an exemption pursuant to this
3 section and the criteria for the granting of such exemptions.
4 10. Except in an emergency, it is unlawful for the board of trustees of
5 a school district to allow a person employed as a teacher’s aide to serve as
6 a teacher unless the person is a legally qualified teacher licensed by the
7 Superintendent of Public Instruction. As used in this subsection,
8 “emergency” means an unforeseen circumstance which requires immediate
9 action and includes the fact that a licensed teacher or substitute teacher is
10 not immediately available.
11 11. If the Superintendent of Public Instruction determines that the
12 board of trustees of a school district has violated the provisions of
13 subsection 10, the Superintendent shall take such actions as are necessary
14 to reduce the amount of money received by the district pursuant to NRS
15 387.124 by an amount equal to the product when the following numbers
16 are multiplied together:
17 (a) The number of days on which the violation occurred;
18 (b) The number of pupils in the classroom taught by the teacher’s aide;
19 and
20 (c) The number of dollars of [basic support apportioned to the district]
21 adjusted base per pupil funding established for the school district
22 pursuant to section 4 of this act per day . [pursuant to
23 NRS 387.1223.]
24 12. Except as otherwise provided in this subsection, a person
25 employed as a teacher’s aide or paraprofessional may monitor pupils in a
26 computer laboratory without being directly supervised by licensed
27 personnel. The provisions of this subsection do not apply to a
28 paraprofessional if the requirements prescribed by the State Board
29 pursuant to NRS 391.094 require the paraprofessional to be directly
30 supervised by a licensed teacher.
31 13. The provisions of this section do not apply to unlicensed
32 personnel who are employed by the governing body of a charter school,
33 unless a paraprofessional employed by the governing body is required to
34 be directly supervised by a licensed teacher pursuant to the requirements
35 prescribed by the State Board pursuant to
36 NRS 391.094.
38 392.015 1. The board of trustees of a school district shall, upon
39 application, allow any pupil who resides on an Indian reservation located
40 in two or more counties to attend the school nearest to the pupil’s
41 residence, without regard to the school district in which the pupil’s
42 residence is located. For the purposes of apportionment of money, if such a
43 pupil attends a school outside the county in which the pupil resides, the
44 pupil must be counted as being enrolled in the district in which he or she
45 attends school.

– 53 –
1 2. A pupil who is allowed to attend a school outside the school district

2 in which the pupil’s residence is located pursuant to this section must
3 remain in that school for the full school year.
4 3. The school district which pays the additional costs of transporting a
5 pupil pursuant to this section to a school outside the school district in
6 which the pupil’s residence is located is entitled to be reimbursed for those
7 costs. Such additional costs must be paid from the State [Distributive
8 School Account in the State General] Education Fund.
9 4. The provisions of this section do not apply to a pupil who:
10 (a) Is ineligible to attend public school pursuant to NRS 392.4675; or
11 (b) Resides on an Indian reservation pursuant to an order issued by a
12 court of competent jurisdiction in another state adjudging the pupil to be
13 delinquent and committing him or her to the custody of a public or private
14 institution or agency in this state.
16 392.016 1. If a pupil has been issued a fictitious address pursuant to
17 NRS 217.462 to 217.471, inclusive, or the parent or legal guardian with
18 whom the pupil resides has been issued a fictitious address pursuant to
19 NRS 217.462 to 217.471, inclusive, the pupil may attend a public school
20 that is located in a school district other than the school district in which the
21 pupil resides.
22 2. If a pupil described in subsection 1 attends a public school that is
23 located in a school district other than the school district in which the pupil
24 resides:
25 (a) The pupil must be included in the count of pupils of the school
26 district in which the pupil attends school for the purposes of
27 apportionments and allowances from the State [Distributive School
29 387.1244, inclusive [.] and sections 2 to 12, inclusive, of this act.
30 (b) Neither the board of trustees of the school district in which the
31 pupil attends school nor the board of trustees of the school district in which
32 the pupil resides is required to provide transportation for the pupil to attend
33 the public school.
34 3. The provisions of this section do not apply to a pupil who is
35 ineligible to attend a public school pursuant to NRS 392.264 or 392.4675.
37 179.1187 1. The governing body controlling each law enforcement
38 agency that receives proceeds from the sale of forfeited property shall
39 establish with the State Treasurer, county treasurer, city treasurer or town
40 treasurer, as custodian, a special account, known as the “.................
41 Forfeiture Account.” The account is a separate and continuing account and
42 no money in it reverts to the State General Fund or the general fund of the
43 county, city or town at any time. For the purposes of this section, the
44 governing body controlling a metropolitan police department is the
45 Metropolitan Police Committee on Fiscal Affairs.

– 54 –
1 2. The money in the account may be used for any lawful purpose
2 deemed appropriate by the chief administrative officer of the law
3 enforcement agency, except that:
4 (a) The money must not be used to pay the ordinary operating expenses
5 of the agency.
6 (b) Money derived from the forfeiture of any property described in
7 NRS 453.301 must be used to enforce the provisions of chapter 453 of
8 NRS.
9 (c) Money derived from the forfeiture of any property described in
10 NRS 501.3857 must be used to enforce the provisions of title 45 of NRS.
11 (d) Seventy percent of the amount of money in excess of $100,000
12 remaining in the account at the end of each fiscal year, as determined
13 based upon the accounting standards of the governing body controlling the
14 law enforcement agency that are in place on March 1, 2001, must be
15 distributed to the [school district in the judicial district. If the judicial
16 district serves more than one county, the money must be distributed to the
17 school district in the county from which the property was seized.] State
18 Education Fund.
19 3. Notwithstanding the provisions of paragraphs (a) and (b) of
20 subsection 2, money in the account derived from the forfeiture of any
21 property described in NRS 453.301 may be used to pay for the operating
22 expenses of a joint task force on narcotics otherwise funded by a federal,
23 state or private grant or donation. As used in this subsection, “joint task
24 force on narcotics” means a task force on narcotics operated by the
25 Department of Public Safety in conjunction with other local or federal law
26 enforcement agencies.
27 [4. A school district that receives money pursuant to paragraph (d) of
28 subsection 2 shall deposit such money into a separate account. The interest
29 and income earned on the money in the account, after deducting any
30 applicable charges, must be credited to the account. The money in the
31 account must be used to purchase books and computer hardware and
32 software for the use of the students in that school district.
33 5. The chief administrative officer of a law enforcement agency that
34 distributes money to a school district pursuant to paragraph (d) of
35 subsection 2 shall submit a report to the Director of the Legislative
36 Counsel Bureau before January 1 of each odd-numbered year. The report
37 must contain the amount of money distributed to each school district
38 pursuant to paragraph (d) of subsection 2 in the preceding biennium.]
40 244.3359 1. A county whose population is 700,000 or more shall
41 not impose a new tax on the rental of transient lodging or increase the rate
42 of an existing tax on the rental of transient lodging after March 25, 1991,
43 except pursuant to NRS 244.3351, 244.3352 and 244.33561.
44 2. A county whose population is 100,000 or more but less than
45 700,000 shall not impose a new tax on the rental of transient lodging or

– 55 –
1 increase the rate of an existing tax on the rental of transient lodging after
2 March 25, 1991, except pursuant to NRS 244.33561 and 244A.910.
3 3. Except as otherwise provided in subsection 2 and NRS 387.191 ,
4 [and 387.193,] the Legislature hereby declares that the limitation imposed
5 by subsection 2 will not be repealed or amended except to allow the
6 imposition of an increase in such a tax for the promotion of tourism or for
7 the construction or operation of tourism facilities by a convention and
8 visitors authority.
10 328.450 1. The State Treasurer shall deposit in the State
11 [Distributive School Account in the State General] Education Fund money
12 received in each fiscal year pursuant to 30 U.S.C. § 191 in an amount not
13 to exceed $7,000,000.
14 2. Any amount received in a fiscal year by the State Treasurer
15 pursuant to 30 U.S.C. § 191 in excess of $7,000,000 must be deposited in
16 the Account for Revenue from the Lease of Federal Lands, which is hereby
17 created.
18 3. The interest and income earned on the money in the Account, after
19 deducting any applicable charges, must be credited to the Account.
21 328.460 The State Controller shall apportion money in the Account
22 for Revenue from the Lease of Federal Lands as follows:
23 1. [Twenty-five] Forty-three and three-quarters percent to the State
24 [Distributive School Account in the State General] Education Fund.
25 2. [Seventy-five] Fifty-six and one-quarter percent to the counties
26 from which the fuels, minerals and geothermal resources are extracted. [Of
27 the amount received by each county, one-fourth must be distributed to the
28 school district in that county.]
30 328.470 1. The State Controller shall ascertain from the reports
31 received by the State Treasurer the portion of money in the Account for
32 Revenue from the Lease of Federal Lands attributable to activities in each
33 county and apportion the money payable to counties accordingly.
34 2. All money received:
35 (a) By the County Treasurer pursuant to this section must be deposited
36 in the general fund of the county ; [or the county school district fund, as
37 the case may be;] and
38 (b) By a county [or school district] must be used for:
39 (1) Construction and maintenance of roads and other public
40 facilities;
41 (2) Public services; and
42 (3) Planning.
44 350.011 As used in NRS 350.011 to 350.0165, inclusive, unless the
45 context otherwise requires:

– 56 –
1 1. “Commission” means a debt management commission created

3 2. “Special elective tax” means a tax imposed pursuant to NRS
4 354.59817, 354.5982, [387.197,] 387.3285 or 387.3287.
6 353.225 1. In order to provide some degree of flexibility to meet
7 emergencies arising during each fiscal year in the expenditures for the
8 State [Distributive School Account in the State General] Education Fund
9 and for operation and maintenance of the various departments, institutions
10 and agencies of the Executive Department of the State Government, the
11 Chief, with the approval in writing of the Governor, may require the State
12 Controller or the head of each such department, institution or agency to set
13 aside a reserve in such amount as the Chief may determine, out of the total
14 amount appropriated or out of other funds available from any source
15 whatever to the department, institution or agency.
16 2. At any time during the fiscal year this reserve or any portion of it
17 may be returned to the appropriation or other fund to which it belongs and
18 may be added to any one or more of the allotments, if the Chief so orders
19 in writing.
21 353.268 1. When any state agency or officer, at a time when the
22 Legislature is not in session, finds that circumstances for which the
23 Legislature has made no other provision require an expenditure during the
24 biennium of money in excess of the amount appropriated by the
25 Legislature for the biennium for the support of that agency or officer, or
26 for any program, including the State [Distributive School Account in the
27 State General] Education Fund, the agency or officer shall submit a
28 request to the State Board of Examiners for an allocation by the Interim
29 Finance Committee from the Contingency Account.
30 2. The State Board of Examiners shall consider the request, may
31 require from the requester such additional information as they deem
32 appropriate, and shall, if it finds that an allocation should be made,
33 recommend the amount of the allocation to the Interim Finance Committee
34 for its independent evaluation and action. The Interim Finance Committee
35 is not bound to follow the recommendation of the State Board of
36 Examiners.
37 Sec. 57. NRS 353B.860 is hereby amended to read as follows:
38 353B.860 1. If a parent enters into or renews an agreement pursuant
39 to NRS 353B.850, a grant of money on behalf of the child must be
40 deposited in the education savings account of the child.
41 2. Except as otherwise provided in subsections 3 and 4, the grant
42 required by subsection 1 must, for the school year for which the grant is
43 made, be in an amount equal to:
44 (a) For a child who is a pupil with a disability, as defined in NRS
45 388.417, or a child with a household income that is less than 185 percent

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1 of the federally designated level signifying poverty, 100 percent of the

2 statewide [average basic support] base per pupil [;] funding amount; and
3 (b) For all other children, 90 percent of the statewide [average basic
4 support] base per pupil [.] funding amount.
5 3. If a child receives a portion of his or her instruction from a
6 participating entity and a portion of his or her instruction from a public
7 school, for the school year for which the grant is made, the grant required
8 by subsection 1 must be in a pro rata amount based on the percentage of
9 the total instruction provided to the child by the participating entity in
10 proportion to the total instruction provided to the child.
11 4. The State Treasurer may deduct not more than 3 percent of each
12 grant for the administrative costs of implementing the provisions of NRS
13 353B.700 to 353B.930, inclusive.
14 5. The State Treasurer shall deposit the money for each grant in
15 quarterly installments pursuant to a schedule determined by the State
16 Treasurer.
17 6. Any money remaining in an education savings account:
18 (a) At the end of a school year may be carried forward to the next
19 school year if the agreement entered into pursuant to NRS 353B.850 is
20 renewed.
21 (b) When an agreement entered into pursuant to NRS 353B.850 is not
22 renewed or is terminated, because the child for whom the account was
23 established graduates from high school or for any other reason, reverts to
24 the State General Fund at the end of the last day of the agreement.
26 354.6241 1. The statement required by paragraph (a) of subsection
27 5 of NRS 354.624 must indicate for each fund set forth in that paragraph:
28 (a) Whether the fund is being used in accordance with the provisions of
29 this chapter.
30 (b) Whether the fund is being administered in accordance with
31 generally accepted accounting procedures.
32 (c) Whether the reserve in the fund is limited to an amount that is
33 reasonable and necessary to carry out the purposes of the fund.
34 (d) The sources of revenues available for the fund during the fiscal
35 year, including transfers from any other funds.
36 (e) The statutory and regulatory requirements applicable to the fund.
37 (f) The balance and retained earnings of the fund.
38 2. Except as otherwise provided in subsection 3 and NRS 354.59891
39 and 354.613, to the extent that the reserve in any fund set forth in
40 paragraph (a) of subsection 5 of NRS 354.624 exceeds the amount that is
41 reasonable and necessary to carry out the purposes for which the fund was
42 created, the reserve may be expended by the local government pursuant to
43 the provisions of chapter 288 of NRS.
44 3. For any local government other than a school district, for the
45 purposes of chapter 288 of NRS, a budgeted ending fund balance of not

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1 more than 25 percent of the total budgeted expenditures, less capital

2 outlay, for a general fund:
3 (a) Is not subject to negotiations with an employee organization; and
4 (b) Must not be considered by a fact finder or arbitrator in determining
5 the financial ability of the local government to pay compensation or
6 monetary benefits.
7 4. For a school district, for the purposes of chapter 288 of NRS, a
8 budgeted ending fund balance of not more than 16.6 percent of the total
9 budgeted expenditures for a county school district fund:
10 (a) Is not subject to negotiations with an employee organization; and
11 (b) Must not be considered by a fact finder or arbitrator in
12 determining the financial ability of the local government to pay
13 compensation or monetary benefits.
15 360.850 1. The State Controller, acting upon the collection data
16 furnished by the Department, shall remit to the governing body of a
17 municipality that adopts an assessment ordinance in accordance with NRS
18 271.650 in the manner provided pursuant to an agreement made pursuant
19 to NRS 271.660:
20 (a) From the State General Fund, the amount of money pledged
21 pursuant to the ordinance in accordance with paragraph (a) of subsection 1
22 of NRS 271.650 which amount is hereby appropriated for that purpose;
23 and
24 (b) From the Sales and Use Tax Account in the State General Fund, the
25 amount of the proceeds pledged pursuant to the ordinance in accordance
26 with paragraphs (b) and (c) of subsection 1 of
27 NRS 271.650.
28 2. The governing body of a municipality that adopts an assessment
29 ordinance in accordance with NRS 271.650 shall promptly remit to the
30 State Controller any amount received pursuant to this section in excess of
31 the amount required to carry out the provisions of NRS 271.4315 with
32 regard to the project for which the assessment ordinance was adopted. The
33 State Controller shall deposit any money received from a governing body
34 of a municipality pursuant to this subsection in the appropriate account in
35 the State General Fund for distribution and use as if the money had not
36 been pledged pursuant to an assessment ordinance adopted in accordance
37 with NRS 271.650 in the following order of priority:
38 (a) First, to the credit of the [county school district fund for the county
39 in which the improvement district is located] State Education Fund to the
40 extent that the money would have been transferred to [that fund,] the
41 Fund, if not for the pledge of the money pursuant to the assessment
42 ordinance, pursuant to paragraph [(e)] (c) of subsection 3 of NRS 374.785
43 for the fiscal year in which the State Controller receives the money;
44 (b) Second, to the State General Fund to the extent that the money
45 would not have been appropriated, if not for the pledge of the money

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1 pursuant to the assessment ordinance, pursuant to paragraph (a) of

2 subsection 1 for the fiscal year in which the State Controller receives the
3 money; and
4 (c) Third, to the credit of any other funds and accounts to which the
5 money would have been distributed, if not for the pledge of the money
6 pursuant to the assessment ordinance, for the fiscal year in which the State
7 Controller receives the money.
8 3. The Nevada Tax Commission may adopt such regulations as it
9 deems appropriate to ensure the proper collection and distribution of any
10 money pledged pursuant to an assessment ordinance adopted in accordance
11 with NRS 271.650.
13 360.855 1. The State Controller, acting upon the collection data
14 furnished by the Department, shall remit to the governing body of a
15 municipality that adopts an ordinance pursuant to NRS 271A.070, in the
16 manner provided pursuant to an agreement made pursuant to NRS
17 271A.100:
18 (a) From the State General Fund the amount of money pledged
19 pursuant to the ordinance in accordance with subparagraph (1) of
20 paragraph (c) of subsection 1 of NRS 271A.070, which amount is hereby
21 appropriated for that purpose; and
22 (b) From the Sales and Use Tax Account in the State General Fund the
23 amount of the proceeds pledged pursuant to the ordinance in accordance
24 with subparagraphs (2) and (3) of paragraph (c) of subsection 1 of NRS
25 271A.070.
26 2. Except as otherwise provided in subsection 3, the governing body
27 of a municipality that adopts an ordinance pursuant to NRS 271A.070 shall
28 at the end of each fiscal year remit to the State Controller any amount
29 received pursuant to this section in excess of the amount required to make
30 payments due during that fiscal year of the principal of, interest on, and
31 other payments or security-related costs with respect to, any bonds or notes
32 issued pursuant to NRS 271A.120 and payments due during that fiscal year
33 under any agreements made pursuant to NRS 271A.120. The State
34 Controller shall deposit any money received from a governing body of a
35 municipality pursuant to this subsection in the appropriate account in the
36 State General Fund for distribution and use as if the money had not been
37 pledged by an ordinance adopted pursuant to NRS 271A.070, in the
38 following order of priority:
39 (a) First, to the credit of the [county school district fund for the county
40 in which the improvement district is located] State Education Fund to the
41 extent that the money would have been transferred to [that fund,] the
42 Fund, if not for the pledge of the money pursuant to that ordinance,
43 pursuant to paragraph [(e)] (c) of subsection 3 of NRS 374.785 for the
44 fiscal year in which the State Controller receives the money;

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1 (b) Second, to the State General Fund to the extent that the money
2 would not have been appropriated, if not for the pledge of the money
3 pursuant to that ordinance, pursuant to paragraph (a) of subsection 1 for
4 the fiscal year in which the State Controller receives the money; and
5 (c) Third, to the credit of any other funds and accounts to which the
6 money would have been distributed, if not for the pledge of the money
7 pursuant to that ordinance, for the fiscal year in which the State Controller
8 receives the money.
9 3. The provisions of subsection 2 do not require a governing body to
10 remit to the State Controller any money received pursuant to this section
11 and expended for the purpose of prepaying, defeasing or otherwise retiring
12 all or a portion of any bonds or notes issued pursuant to NRS 271A.120 or
13 of prepaying amounts due under any agreements entered into pursuant to
14 NRS 271A.120, or any combination thereof, with respect to a tourism
15 improvement district if that use of the money has been:
16 (a) Authorized by the governing body in the ordinance creating the
17 district pursuant to NRS 271A.070, or in an amendment thereto; and
18 (b) Approved by the governing body and the Commission on Tourism
19 in the manner required to satisfy the requirements of subsections 5 and 6 of
20 NRS 271A.080,
21  and after the provision of notice to and an opportunity to make
22 comments by the board of county commissioners of the county in which
23 the tourism improvement district is located in accordance with subsection
24 4 of NRS 271A.080.
25 4. The Nevada Tax Commission may adopt such regulations as it
26 deems appropriate to ensure the proper collection and distribution of any
27 money pledged by an ordinance adopted pursuant to
28 NRS 271A.070.
30 362.170 1. There is hereby appropriated to each county the total of
31 the amounts obtained by multiplying, for each extractive operation situated
32 within the county, the net proceeds of that operation and any royalties paid
33 by that operation, by the combined rate of tax ad valorem, excluding any
34 rate levied by the State of Nevada, for property at that site, plus a pro rata
35 share of any penalties and interest collected by the Department for the late
36 payment of taxes distributed to the county. The Department shall report to
37 the State Controller on or before May 25 of each year the amount
38 appropriated to each county, as calculated for each operation from the final
39 statement made in February of that year for the preceding calendar year.
40 The State Controller shall distribute all money due to a county on or before
41 May 30 of each year.
42 2. The county treasurer shall apportion to each local government or
43 other local entity an amount calculated by:
44 (a) Determining the total of the amounts obtained by multiplying, for
45 each extractive operation situated within its jurisdiction, the net proceeds

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1 of that operation and any royalty payments paid by that operation, by the
2 rate levied on behalf of that local government or other local entity;
3 (b) Adding to the amount determined pursuant to paragraph (a) a pro
4 rata share of any penalties and interest collected by the Department for the
5 late payment of taxes distributed to that local government or local entity;
6 and
7 (c) Subtracting from the amount determined pursuant to paragraph (b)
8 a commission of 5 percent, of which 3 percent must be deposited in the
9 county general fund and 2 percent must be accounted for separately in the
10 account for the acquisition and improvement of technology in the office of
11 the county assessor created pursuant to NRS 250.085.
12 3. The amounts apportioned pursuant to subsection 2, including,
13 without limitation, the amount retained by the county and excluding the
14 percentage commission, must be applied to the uses for which each levy
15 was authorized in the same proportion as the rate of each levy bears to the
16 total rate.
17 4. Any amount apportioned pursuant to subsection 2 for a county
18 school district for any purpose other than capital projects or debt service
19 for the county school district must be paid over to the State Treasurer to
20 be deposited to the credit of the State Education Fund.
21 5. The Department shall report to the State Controller on or before
22 May 25 of each year the amount received as tax upon the net proceeds of
23 geothermal resources which equals the product of those net proceeds
24 multiplied by the rate of tax levied ad valorem by the State of Nevada.
26 362.171 1. Each county to which money is appropriated by
27 subsection 1 of NRS 362.170 may set aside a percentage of that
28 appropriation to establish a county fund for mitigation. Money from the
29 fund may be appropriated by the board of county commissioners only to
30 mitigate adverse effects upon the county, or the school district located in
31 the county, which result from:
32 (a) A decline in the revenue received by the county from the tax on the
33 net proceeds of minerals during the 2 fiscal years immediately preceding
34 the current fiscal year; or
35 (b) The opening or closing of an extractive operation from the net
36 proceeds of which revenue has been or is reasonably expected to be
37 derived pursuant to this chapter.
38 2. [Each school district to which money is apportioned by a county
39 pursuant to subsection 2 of NRS 362.170 may set aside a percentage of the
40 amount apportioned to establish a school district fund for mitigation.
41 Except as otherwise provided in subsection 3, money from the fund may
42 be used by the school district only to mitigate adverse effects upon the
43 school district which result from:
44 (a) A decline in the revenue received by the school district from the tax
45 on the net proceeds of minerals;

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1 (b) The opening or closing of an extractive operation from the net

2 proceeds of which revenue has been or is reasonably expected to be
3 derived pursuant to this chapter; or
4 (c) Expenses incurred by the school district arising from a natural
5 disaster.
6 3. In addition to the authorized uses for mitigation set forth in
7 subsection 2, a] A school district in a county whose population is less than
8 4,500 may, as the board of trustees of the school district determines is
9 necessary, use a portion of the money [from the fund established]
10 apportioned to the school district pursuant to subsection 2 of NRS
11 362.170 [:
12 (a) To] to retire bonds issued by the school district or any other
13 outstanding obligations of the school district . [; and
14 (b) To continue the instructional programs of the school district or the
15 services and activities that are necessary to support those instructional
16 programs, which would otherwise be reduced or eliminated if not for the
17 provisions of this section.
18 ] Before authorizing the expenditure of money pursuant to this
19 subsection, the board of trustees shall hold at least one public hearing on
20 the matter.
22 364.127 1. A board of county commissioners that imposes a tax on
23 the gross receipts from the rental of transient lodging pursuant to
24 subsection 1 of NRS 244.3352 shall require by ordinance and take such
25 additional action as may be necessary to require:
26 (a) The payment of the proceeds of the tax which are required to be
27 distributed pursuant to paragraph (a) of subsection 1 of NRS 244.3354 or
28 paragraph (a) of subsection 2 of NRS 244.3354 to the Department of
29 Taxation on or before the last day of the month immediately following the
30 month for which the tax is collected; and
31 (b) The schedule for the payment of the tax by persons in the business
32 of providing lodging to provide for the payment of the tax in a sufficiently
33 timely manner to carry out the provisions of paragraph (a).
34 2. A board of county commissioners that imposes a tax on the gross
35 receipts from the rental of transient lodging pursuant to subsection 1 of
36 NRS 244.33561 shall require by ordinance and take such additional action
37 as may be necessary to require:
39 distributed pursuant to [subsection 1 of] NRS 387.191 to the State
40 Treasurer on or before the last day of the month immediately following the

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1 3. The city council or other governing body of an incorporated city

2 that imposes a tax on the gross receipts from the rental of transient lodging
3 pursuant to subsection 1 of NRS 268.096 shall require by ordinance and
4 take such additional action as may be necessary to require:
6 distributed pursuant to paragraph (a) of subsection 1 of NRS 268.0962 or
7 paragraph (a) of subsection 2 of NRS 268.0962 to the Department of
8 Taxation on or before the last day of the month immediately following the
14 372A.290 1. An excise tax is hereby imposed on each wholesale
15 sale in this State of marijuana by a cultivation facility to another medical
16 marijuana establishment at the rate of 15 percent of the fair market value at
17 wholesale of the marijuana. The excise tax imposed pursuant to this
18 subsection is the obligation of the cultivation facility.
19 2. An excise tax is hereby imposed on each retail sale in this State of
20 marijuana or marijuana products by a retail marijuana store at the rate of
21 10 percent of the sales price of the marijuana or marijuana products. The
22 excise tax imposed pursuant to this subsection:
23 (a) Is the obligation of the retail marijuana store.
24 (b) Is separate from and in addition to any general state and local sales
25 and use taxes that apply to retail sales of tangible personal property.
26 3. The revenues collected from the excise tax imposed pursuant to
27 subsection 1 must be distributed:
28 (a) To the Department and to local governments in an amount
29 determined to be necessary by the Department to pay the costs of the
30 Department and local governments in carrying out the provisions of
31 chapter 453A of NRS; and
32 (b) If any money remains after the revenues are distributed pursuant to
33 paragraph (a), to the State Treasurer to be deposited to the credit of the
34 State [Distributive School Account in the State General] Education Fund.
35 4. For the purpose of subsection 3 and NRS 453D.510, a total amount
36 of $5,000,000 of the revenues collected from the excise tax imposed
37 pursuant to subsection 1 and the excise tax imposed pursuant to NRS
38 453D.500 in each fiscal year shall be deemed sufficient to pay the costs of
39 all local governments to carry out the provisions of chapters 453A and
40 453D of NRS. The Department shall, by regulation, determine the manner
41 in which local governments may be reimbursed for the costs of carrying
42 out the provisions of chapters 453A and 453D of NRS.
43 5. The revenues collected from the excise tax imposed pursuant to
44 subsection 2 must be paid over as collected to the State Treasurer to be
45 deposited to the credit of the [Account to Stabilize the Operation of the

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1 State Government created in the] State [General] Education Fund .

2 [pursuant to NRS 353.288.]
4 (a) “Local government” has the meaning ascribed to it in
5 NRS 360.640.
6 (b) “Marijuana products” has the meaning ascribed to it in
7 NRS 453D.030.
8 (c) “Medical marijuana establishment” has the meaning ascribed to it
9 in NRS 453A.116.
11 374.015 The Legislature, having carefully considered the needs of the
12 public school system and the financial resources of the State of Nevada,
13 and its several classes of local governments, finds and declares:
14 1. That sound principles of government require an increased
15 contribution [by the local district, which controls its schools, to their] for
16 the support [.] of the public schools in this State.
17 2. That such an increase equitably should not and economically
18 cannot be provided through an increase in the tax upon property.
19 3. That there is no other object of taxation, except retail sales, which
20 is so generally distributed among the several school districts in proportion
21 to their respective population and wealth as to be suitable for the
22 imposition of a tax in each school district for the support of [its local] the
23 public schools.
24 4. That it is therefore necessary to impose, in addition to the sales and
25 use taxes enacted in 1955 to provide revenue for the State of Nevada, a
26 separate tax upon the privilege of selling tangible personal property at
27 retail in each county to provide revenue for the [school district comprising
28 such county.] public schools in this State.
29 5. That in order to avoid imposing unfair competitive hardships upon
30 merchants in the several counties, it is necessary that such additional tax be
31 imposed:
32 (a) At the same rate in each county; and
33 (b) Upon tangible personal property purchased outside this State for
34 use within the State.
35 6. That the imposition of such a tax at a mandatory and uniform rate
36 throughout the counties of the State makes such tax a fair counterpart to
37 the mandatory property tax levy which it is designed to supplement.
38 7. That the tax collected upon property purchased outside the State [,
39 which cannot for this reason be returned to its county of origin,] can best
40 serve its purpose of supporting [local] public schools if it is channeled to
41 the several school districts through the State [Distributive School Account
42 in the State General] Education Fund.
43 8. That the convenience of the public and of retail merchants will best
44 be served by imposing the local school support tax upon exactly the same

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1 transactions, requiring the same reports and making such tax parallel in all
2 respects to the sales and use taxes.
4 374.785 1. All fees, taxes, interest and penalties imposed and all
5 amounts of tax required to be paid to counties under this chapter must be
6 paid to the Department in the form of remittances payable to the
7 Department.
8 2. The Department shall deposit the payments in the State Treasury to
9 the credit of the Sales and Use Tax Account in the State General Fund.
10 3. The State Controller, acting upon the collection data furnished by
11 the Department, shall, each month, from the Sales and Use Tax Account in
12 the State General Fund:
13 (a) Transfer .75 percent of all fees, taxes, interest and penalties
14 collected in each county during the preceding month to the appropriate
15 account in the State General Fund as compensation to the State for the
16 costs of collecting the tax.
17 (b) Transfer .75 percent of all fees, taxes, interest and penalties
18 collected during the preceding month from out-of-state businesses not
19 maintaining a fixed place of business within this State to the appropriate
20 account in the State General Fund as compensation to the State for the
21 costs of collecting the tax.
22 (c) [Determine for each county the amount of money equal to the fees,
23 taxes, interest and penalties collected in the county pursuant to this chapter
24 during the preceding month less the amount transferred pursuant to
25 paragraph (a).
26 (d)] Transfer the total amount of fees, taxes , interest and penalties
27 collected pursuant to this chapter during the preceding month , [from out-
28 of-state businesses not maintaining a fixed place of business within this
29 State,] less the amount transferred pursuant to [paragraph] paragraphs (a)
30 and (b) and excluding any amounts required to be remitted pursuant to
31 NRS 360.850 and 360.855, to the State [Distributive School Account in the
32 State General] Education Fund.
33 [(e) Except as otherwise provided in NRS 387.528 or as required to
34 carry out NRS 360.850 and 360.855, transfer the amount owed to each
35 county to the Intergovernmental Fund and remit the money to the credit of
36 the county school district fund.]
38 453A.344 1. Except as otherwise provided in subsection 2, the
39 Department shall collect not more than the following maximum fees:
40 For the initial issuance of a medical marijuana
41 establishment registration certificate for a medical
42 marijuana dispensary .............................................. $30,000

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1 For the renewal of a medical marijuana establishment

2 registration certificate for a medical marijuana
3 dispensary................................................................... 5,000
5 establishment registration certificate for a cultivation
6 facility ........................................................................ 3,000
8 registration certificate for a cultivation facility .......... 1,000
10 establishment registration certificate for a facility for
11 the production of edible marijuana products or
12 marijuana-infused products ........................................ 3,000
14 registration certificate for a facility for the
15 production of edible marijuana products or
16 marijuana-infused products ........................................ 1,000
17 For each person identified in an application for the
18 initial issuance of a medical marijuana establishment
19 agent registration card ..................................................... 75
20 For each person identified in an application for the
21 renewal of a medical marijuana establishment agent
22 registration card ............................................................... 75
24 establishment registration certificate for an
25 independent testing laboratory ................................... 5,000
27 registration certificate for an independent testing
28 laboratory ................................................................... 3,000
29
30 2. In addition to the fees described in subsection 1, each applicant for
31 a medical marijuana establishment registration certificate must pay to the
32 Department:
33 (a) A one-time, nonrefundable application fee of $5,000; and
34 (b) The actual costs incurred by the Department in processing the
35 application, including, without limitation, conducting background checks.
36 3. Any revenue generated from the fees imposed pursuant to this
37 section:
38 (a) Must be expended first to pay the costs of the Department in
39 carrying out the provisions of NRS 453A.320 to 453A.370, inclusive; and
40 (b) If any excess revenue remains after paying the costs described in
41 paragraph (a), such excess revenue must be paid over to the State
42 Treasurer to be deposited to the credit of the State [Distributive School
43 Account in the State General] Education Fund.

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2 453D.510 Any tax revenues, fees, or penalties collected pursuant to
3 this chapter first must be expended to pay the costs of the Department and
4 of each locality in carrying out this chapter and the regulations adopted
5 pursuant thereto. The Department shall remit any remaining money to the
6 State Treasurer to be deposited to the credit of the State [Distributive
7 School Account in the State General] Education Fund.
9 463.385 1. In addition to any other license fees and taxes imposed
10 by this chapter, there is hereby imposed upon each slot machine operated
11 in this State an annual excise tax of $250. If a slot machine is replaced by
12 another, the replacement is not considered a different slot machine for the
13 purpose of imposing this tax.
14 2. The Commission shall:
15 (a) Collect the tax annually on or before June 30, as a condition
16 precedent to the issuance of a state gaming license to operate any slot
17 machine for the ensuing fiscal year beginning July 1, from a licensee
18 whose operation is continuing.
19 (b) Collect the tax in advance from a licensee who begins operation or
20 puts additional slot machines into play during the fiscal year, prorated
21 monthly after July 31.
22 (c) Include the proceeds of the tax in its reports of state gaming taxes
23 collected.
24 3. Any other person, including, without limitation, an operator of an
25 inter-casino linked system, who is authorized to receive a share of the
26 revenue from any slot machine that is operated on the premises of a
27 licensee is liable to the licensee for that person’s proportionate share of the
28 license fees paid by the licensee pursuant to this section and shall remit or
29 credit the full proportionate share to the licensee on or before the dates set
30 forth in subsection 2. A licensee is not liable to any other person
31 authorized to receive a share of the licensee’s revenue from any slot
32 machine that is operated on the premises of a licensee for that person’s
33 proportionate share of the license fees to be remitted or credited to the
34 licensee by that person pursuant to this section.
35 4. The Commission shall pay over the tax as collected to the State
36 Treasurer to be deposited to the credit of the State [Distributive School
37 Account in the State General] Education Fund, and of the Capital
38 Construction Fund for Higher Education and the Special Capital
39 Construction Fund for Higher Education [,] which are hereby created in the
40 State Treasury as special revenue funds, in the amounts and to be
41 expended only for the purposes specified in this section, or for any other
42 purpose authorized by the Legislature if sufficient money is available in
43 the Capital Construction Fund for Higher Education and the Special
44 Capital Construction Fund for Higher Education on July 31 of each year to

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1 pay the principal

2 and interest due in that fiscal year on the bonds described in subsection 6.
3 5. During each fiscal year, the State Treasurer shall deposit the tax
4 paid over to him or her by the Commission as follows:
5 (a) The first $5,000,000 of the tax in the Capital Construction Fund for
6 Higher Education;
7 (b) Twenty percent of the tax in the Special Capital Construction Fund
8 for Higher Education; and
9 (c) The remainder of the tax in the State [Distributive School Account
10 in the State General] Education Fund.
11 6. There is hereby appropriated from the balance in the Special
12 Capital Construction Fund for Higher Education on July 31 of each year
13 the amount necessary to pay the principal and interest due in that fiscal
14 year on the bonds issued pursuant to section 5 of chapter 679, Statutes of
15 Nevada 1979, as amended by chapter 585, Statutes of Nevada 1981, at
16 page 1251, the bonds authorized to be issued by section 2 of chapter 643,
17 Statutes of Nevada 1987, at page 1503, the bonds authorized to be issued
18 by section 2 of chapter 614, Statutes of Nevada 1989, at page 1377, the
19 bonds authorized to be issued by section 2 of chapter 718, Statutes of
20 Nevada 1991, at page 2382, the bonds authorized to be issued by section 2
21 of chapter 629, Statutes of Nevada 1997, at page 3106, and the bonds
22 authorized to be issued by section 2 of chapter 514, Statutes of Nevada
23 2013, at page 3391. If in any year the balance in that Fund is not sufficient
24 for this purpose, the remainder necessary is hereby appropriated on July 31
25 from the Capital Construction Fund for Higher Education. The balance
26 remaining unappropriated in the Capital Construction Fund for Higher
27 Education on August 1 of each year and all amounts received thereafter
28 during the fiscal year must be transferred to the State General Fund for the
29 support of higher education. If bonds described in this subsection are
30 refunded and if the amount required to pay the principal of and interest on
31 the refunding bonds in any fiscal year during the term of the bonds is less
32 than the amount that would have been required in the same fiscal year to
33 pay the principal of and the interest on the original bonds if they had not
34 been refunded, there is appropriated to the Nevada System of Higher
35 Education an amount sufficient to pay the principal of and interest on the
36 original bonds, as if they had not been refunded. The amount required to
37 pay the principal of and interest on the refunding bonds must be used for
38 that purpose from the amount appropriated. The amount equal to the
39 saving realized in that fiscal year from the refunding must be used by the
40 Nevada System of Higher Education to defray, in whole or in part, the
41 expenses of operation and maintenance of the facilities acquired in part
42 with the proceeds of the original bonds.
43 7. After the requirements of subsection 6 have been met for each
44 fiscal year, when specific projects are authorized by the Legislature,
45 money in the Capital Construction Fund for Higher Education and the

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1 Special Capital Construction Fund for Higher Education must be

2 transferred by the State Controller and the State Treasurer to the State
3 Public Works Board for the construction of capital improvement projects
4 for the Nevada System of Higher Education, including, but not limited to,
5 capital improvement projects for the community colleges of the Nevada
6 System of Higher Education. As used in this subsection, “construction”
7 includes, but is not limited to, planning, designing, acquiring and
8 developing a site, construction, reconstruction, furnishing, equipping,
9 replacing, repairing, rehabilitating, expanding and remodeling. Any money
10 remaining in either Fund at the end of a fiscal year does not revert to the
11 State General Fund but remains in those Funds for authorized expenditure.
12 8. The money deposited in the State [Distributive School Account in
13 the State General] Education Fund under this section must be apportioned
14 as provided in NRS 387.030 among the several school districts and charter
15 schools of the State at the times and in the manner provided by law.
16 9. The Board of Regents of the University of Nevada may use any
17 money in the Capital Construction Fund for Higher Education and the
18 Special Capital Construction Fund for Higher Education for the payment
19 of interest and amortization of principal on bonds and other securities,
20 whether issued before, on or after July 1, 1979, to defray in whole or in
21 part the costs of any capital project authorized by the Legislature.
23 482.181 1. Except as otherwise provided in subsection 5, after
24 deducting the amount withheld by the Department and the amount credited
25 to the Department pursuant to subsection 6 of NRS 482.180, and the
26 amount transferred to the State Highway Fund pursuant to NRS 482.182,
27 the Department shall certify monthly to the State Board of Examiners the
28 amount of the basic and supplemental governmental services taxes
29 collected for each county by the Department and its agents during the
30 preceding month, and that money must be distributed monthly as provided
31 in this section.
32 2. Any supplemental governmental services tax collected for a county
33 must be distributed only to the county, to be used as provided in NRS
34 371.043, 371.045 and 371.047.
35 3. The distribution of the basic governmental services tax received or
36 collected for each county must be made to the [county school district
37 within each county] State Education Fund or the fund for capital projects
38 or debt service fund of a county school district, as applicable, before any
39 distribution is made to a local government, special district or enterprise
40 district. For the purpose of calculating the amount of the basic
41 governmental services tax to be distributed to the [county school district,]
42 State Education Fund or the fund for capital projects or debt service
43 fund of a county school district, as applicable, the taxes levied by each
44 local government, special district and enterprise district are the product of
45 its certified valuation, determined pursuant to subsection 2 of NRS

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1 361.405, and its tax rate, established pursuant to NRS 361.455 for the
2 fiscal year beginning on July 1, 1980, except that the tax rate for school
3 districts, including the rate attributable to a district’s debt service, is the
4 rate established pursuant to NRS 361.455 for the fiscal year beginning on
5 July 1, 1978, but if the rate attributable to a district’s debt service in any
6 fiscal year is greater than its rate for the fiscal year beginning on July 1,
7 1978, the higher rate must be used to determine the amount attributable to
8 debt service.
9 4. After making the distributions set forth in subsection 3, the
10 remaining money received or collected for each county must be deposited
11 in the Local Government Tax Distribution Account created by NRS
12 360.660 for distribution to local governments, special districts and
13 enterprise districts within each county pursuant to the provisions of NRS
14 360.680 and 360.690.
15 5. An amount equal to any basic governmental services tax
16 distributed to a redevelopment agency in the Fiscal Year 1987-1988 must
17 continue to be distributed to that agency as long as it exists but must not be
18 increased.
19 6. The Department shall make distributions of the basic governmental
20 services tax directly to [county school districts.] the State Education Fund
21 or the fund for capital projects or debt service fund of a county school
22 district, as applicable.
24 (a) “Enterprise district” has the meaning ascribed to it in
25 NRS 360.620.
26 (b) “Local government” has the meaning ascribed to it in
27 NRS 360.640.
28 (c) “Received or collected for each county” means:
29 (1) For the basic governmental services tax collected on vehicles
30 subject to the provisions of chapter 706 of NRS, the amount determined
31 for each county based on the following percentages:
32 Carson City ..... 1.07 percent Lincoln ...............3.12 percent

33 Churchill ......... 5.21 percent Lyon ...................2.90 percent
34 Clark ............. 22.54 percent Mineral ...............2.40 percent
35 Douglas........... 2.52 percent Nye .....................4.09 percent
36 Elko .............. 13.31 percent Pershing .............7.00 percent
37 Esmeralda ....... 2.52 percent Storey .................0.19 percent
38 Eureka............. 3.10 percent Washoe.............12.24 percent
39 Humboldt ........ 8.25 percent White Pine..........5.66 percent
40 Lander............. 3.88 percent
41
42 (2) For all other basic and supplemental governmental services tax
43 received or collected by the Department, the amount attributable to each

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1 county based on the county of registration of the vehicle for which the tax
2 was paid.
3 (d) “Special district” has the meaning ascribed to it in
4 NRS 360.650.
6 709.110 Every applicant for a franchise for any of the purposes
7 mentioned in NRS 709.050 shall, within 10 days after such franchise is
8 granted, file with the county recorder of such county an agreement
9 properly executed by the grantee of such franchise, right or privilege to
10 pay annually on the first Monday of July of each year to the [county
11 treasurer of the county wherein such franchise, right or privilege is to be
12 exercised,] State Treasurer for deposit in the State Education Fund for
13 the benefit of the [county school district fund,] public schools in this State,
14 2 percent of the net profits made by such grantee in the operation of any
15 public utility for which such franchise is granted. No power, function, right
16 or privilege shall be exercised until such agreement shall be filed.
18 709.230 1. The grantee of any franchise secured under the
19 provisions of NRS 709.180 to 709.280, inclusive, shall, within 30 days
20 after such franchise is granted, file with the county recorder of such county
21 an agreement, properly executed by the grantee, to pay annually, on the
22 first Monday of July of each year, to the [county treasurer of the county,]
23 State Treasurer for deposit in the State Education Fund, for the benefit
24 of the [county school district fund,] public schools in this State, 2 percent
25 of the net profits made by such grantee in the operation of such electric
26 light, heat and power lines within the county.
27 2. No right or privilege shall be exercised under the franchise until the
28 agreement is filed.
30 709.270 1. If, upon the hearing of the application, it appears to the
31 satisfaction of the board of county commissioners that the applicant is
32 engaged in the business of furnishing electric light, heat or power within
33 two or more counties, including the county in which the application
34 provided in NRS 709.250 is pending, the board shall thereupon extend the
35 term of the franchise under which the applicant is operating for not
36 exceeding 50 years, including the unexpired portion of the term of such
37 former franchise.
38 2. The applicant shall, within 30 days after such franchise extending
39 the term of the former franchise is granted, file with the county recorder of
40 such county an agreement, properly executed by the grantee, to pay
41 annually, on the 1st Monday of July of each year, to the [county treasurer
42 of the county,] State Treasurer for deposit in the State Education Fund,
43 for the benefit of the [county school district fund,] public schools in this
44 State, 2 percent of the net profits made by such grantee in the operation of
45 its electric light, heat and power lines within the county. No extension of

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1 the term of the original franchise shall be effective in the county until such
2 agreement shall be filed.
3 Sec. 74. Section 3 of chapter 389, Statutes of Nevada 2015, at page
4 2203, is hereby amended to read as follows:
5 Sec. 3. This act becomes effective upon passage and approval
6 [.] , and expires by limitation on July 1, 2019.
7 Sec. 74.5. 1. There is hereby appropriated from the State General
8 Fund to the Interim Finance Committee the sum of $6,551,530 for
9 allocation to the Department of Education for the implementation of this
10 act.
11 2. Any remaining balance of the appropriation made by subsection 1
12 must not be committed for expenditure after June 30, 2021, by the Interim
13 Finance Committee or any entity to which money from the appropriation is
14 granted or otherwise transferred in any manner, and any portion of the
15 appropriated money remaining must not be spent for any purpose after
16 September 17, 2021, by either the Interim Finance Committee or the entity
17 to which the money was subsequently granted or transferred, and must be
18 reverted to the State General Fund on or before September 17, 2021.
19 Sec. 75. As soon as practicable after July 1, 2019, the appointing
20 authorities identified in subsection 2 of section 10 of this act shall appoint
21 the members of the Commission on School Funding created by section 10
22 of this act.
23 Sec. 76. 1. Using such assumptions and data as the Commission
24 determines to be appropriate, the Commission shall project the distribution
25 of funding for the public schools of this State for the 2019-2021 biennium
26 as if the provisions of this act were in effect for the 2019-2021 biennium
27 and compare the projection to the projected distribution of funding under
28 existing law for the 2019-2021 biennium.
29 2. Using such assumptions and data as the Commission
30 determines to be appropriate, each school district shall project its
31 budget for the 2019-2021 biennium as if the provisions of this act were
32 in effect for the 2019-2021 biennium, compare the projection to its
33 projected budget under existing law for the 2019-2021 biennium and
34 submit both budgets to the Commission on or before May 15, 2020.
35 3. The Commission shall examine the results of the comparison
36 performed pursuant to subsection 1 and the budgets submitted pursuant
37 to subsection 2 and, on or before [December 1,] July 15, 2020, make
38 recommendations to the Governor and the Legislature for any changes that
39 the Commission determines to be necessary for the successful
40 implementation of this act.
41 [3.] 4. As used in this section, “Commission” means the Commission
42 on School Funding established pursuant to section 10 of this act.
43 Sec. 77. Notwithstanding the provisions of subsection 1 of section 3
44 of this act, if the ending fund balance of a county school district fund
45 exceeds 16.6 percent of the total budgeted expenditures for the fund for the

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1 fiscal year which ends on June 30, 2020, the county school district may
2 maintain an ending fund balance for its county school district fund in the
3 succeeding fiscal year which does not exceed the ending fund balance for
4 the fiscal year which ends on June 30, 2020, and any amount by which the
5 ending fund balance exceeds that amount must be transferred to the
6 Education Stabilization Account created by section 3 of this act. Until the
7 ending fund balance of such a county school district fund reaches 16.6
8 percent or less of the total budgeted expenditures for the fund, the ending
9 fund balance for such a county school district fund in each subsequent
10 fiscal year may not exceed the ending fund balance for the county school
11 district fund in the immediately preceding fiscal year, and any amount by
12 which the ending funding balance exceeds that amount must be transferred
13 to the Education Stabilization Account created by section 3 of this act.
14 Sec. 78. Notwithstanding the provisions of subsection 3 of section 8
15 of this act, for the purpose of carrying out an effective transition from the
16 Nevada Plan to the Pupil-Centered Funding Plan during the 2021-2023
17 biennium, each school district shall distribute the weighted funding
18 received by the school district pursuant to paragraph (e) of subsection 2 of
19 section 4 of this act in a manner that, to the greatest extent practicable,
20 ensures a reasonably equal educational opportunity for all relevant pupils.
21 Sec. 79. The provisions of subsection 1 of NRS 218D.380 do not
22 apply to any provision of this act which adds or revises a requirement to
23 submit a report to the Legislature.
24 Sec. 80. NRS 387.122, 387.1245, 387.1247, 387.1251, 387.1253,
25 387.1255, 387.1257, 387.129, 387.131, 387.133, 387.137, 387.139,
26 387.163, 387.193, 387.197, 387.2065, 387.2067 and 387.207 are hereby
27 repealed.
28 Sec. 81. 1. This section and sections 10, 11, 74, 75, 76 and 79 of
29 this act become effective on July 1, 2019.
30 2. Sections 1 to 9, inclusive, 12 to 73, inclusive, 77, 78 and 80 of this
31 act become effective upon passage and approval for the purpose of
32 creating each school district’s budget and the executive budget pursuant to
33 NRS 353.150 to 353.246, inclusive, for the biennium which begins on July
34 1, 2021, and on July 1, 2021, for all other purposes.
LEADLINES OF REPEALED SECTIONS
387.122 Establishment of basic support guarantees; use, review

and revision of equity allocation model to calculate basic support
guarantee; Department to make updated information regarding
equity allocation model available on Internet website.

– 74 –
387.1245 Emergency financial assistance: Conditions;

procedures.
387.1247 Creation of Account; acceptance of gifts and grants; use
of money in Account.
387.1251 “Teacher” defined.
387.1253 Creation of Account; use of money in Account;
acceptance of gifts, grants, bequests and donations.
387.1255 Distribution of money in Account; board of trustees and
governing body to establish special revenue fund; use of money in
special revenue fund.
387.1257 Board of trustees and governing bodies to determine
manner in which to distribute money to teachers; reimbursement for
out-of-pocket expenses; submission, maintenance and inspection of
receipts for purchases.
387.129 Creation of Account; use of money in Account;
establishment of special revenue fund; use of money in special revenue
fund.
387.131 Distribution of money in Account.
387.133 Use of money received by public schools; public school
required to consult with certain persons before using money.
387.137 Assessments and examinations used to determine
proficiency of pupils for purposes of distributing money; adoption of
regulations establishing method for projecting proficiency.
387.139 Department to prescribe school achievement and
performance targets to evaluate and track performance of pupils
receiving certain services; reporting requirements; independent
evaluation of effectiveness of services.
387.163 Local funds available for public schools; reserve of net
proceeds of minerals.
387.193 Appropriation of money in State Supplemental School
Support Account for operation of school districts and charter schools;
authorized uses of money from Account; annual accounting of
expenditures required.
387.197 Levy of tax for enhancing safety and security of public
schools; report on use of proceeds.
387.2065 Request for waiver by school district, charter school or
university school for profoundly gifted pupils from minimum
expenditure requirements during economic hardship.
387.2067 Written accounting by school district, charter school or
university school for profoundly gifted pupils that receives waiver
from minimum expenditure requirements during economic hardship;
adjustment of waiver; limitation on use of money to which waiver
applies.

– 75 –
387.207 Required annual expenditures for library books,

computer software, equipment relating to instruction, and
maintenance and repair; exception for certain school districts.
H

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MOCK-UP

PROPOSED AMENDMENT 1135 TO

PREPARED FOR COMMITTEE ON WAYS AND MEANS

NOTE: THIS DOCUMENT SHOWS PROPOSED AMENDMENTS IN

Legislative Counsel’s Digest:

*PROPOSED AMENDMENT TO SB543*

*PROPOSED AMENDMENT TO SB543*

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THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

22 Section 1. Chapter 387 of NRS is hereby amended by adding thereto

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1 (f) The money identified in subsection 1 of NRS 328.460;

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1 Sec. 4. 1. After a direct legislative appropriation is made to the

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1 (d) To each charter school or university school for profoundly gifted

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1 7. The weighted funding appropriated pursuant to paragraph (e) of

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1 Department shall submit any revision to the method to each school

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1 (3) Professional development for teachers and other licensed

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1 3. When determining the amount of money to reserve for transfer

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1 (c) Two members appointed by the Speaker of the Assembly;

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1 7. A majority of the members of the Commission constitutes a

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1 Department reasonably believes an average elementary school, middle

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1 certain categories of pupils, including, without limitation, pupils with

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1 [3.] 4. “Commission” means the Commission on School Funding

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1 6. Pupils who are excused from attendance at examinations or have

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1 5. As used in this section:

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1 charter school but are concurrently enrolled part-time in a program of

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1 Board of Examiners and the Interim Finance Committee, if the Department

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1 (a) Fails to repay an amount due pursuant to subsection [4] 3 of NRS

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1 4. A school district, charter school or university school for profoundly

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1 students enrolled in the school district or charter school by the number of

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1 (d) Construction, furnishing or rental of teacherages, when approved

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1 instructional supplies, instructional software and instructional hardware.

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