(105 ILCS 5/18-8.15)
    Sec. 18-8.15. Evidence-based funding for student success for the 2017-2018 and subsequent school years.
    (a) General provisions.
        (1) The purpose of this Section is to ensure that,
    
by June 30, 2027 and beyond, this State has a kindergarten through grade 12 public education system with the capacity to ensure the educational development of all persons to the limits of their capacities in accordance with Section 1 of Article X of the Constitution of the State of Illinois. To accomplish that objective, this Section creates a method of funding public education that is evidence-based; is sufficient to ensure every student receives a meaningful opportunity to learn irrespective of race, ethnicity, sexual orientation, gender, or community-income level; and is sustainable and predictable. When fully funded under this Section, every school shall have the resources, based on what the evidence indicates is needed, to:
            (A) provide all students with a high quality
        
education that offers the academic, enrichment, social and emotional support, technical, and career-focused programs that will allow them to become competitive workers, responsible parents, productive citizens of this State, and active members of our national democracy;
            (B) ensure all students receive the education
        
they need to graduate from high school with the skills required to pursue post-secondary education and training for a rewarding career;
            (C) reduce, with a goal of eliminating, the
        
achievement gap between at-risk and non-at-risk students by raising the performance of at-risk students and not by reducing standards; and
            (D) ensure this State satisfies its obligation to
        
assume the primary responsibility to fund public education and simultaneously relieve the disproportionate burden placed on local property taxes to fund schools.
        (2) The evidence-based funding formula under this
    
Section shall be applied to all Organizational Units in this State. The evidence-based funding formula outlined in this Act is based on the formula outlined in Senate Bill 1 of the 100th General Assembly, as passed by both legislative chambers. As further defined and described in this Section, there are 4 major components of the evidence-based funding model:
            (A) First, the model calculates a unique adequacy
        
target for each Organizational Unit in this State that considers the costs to implement research-based activities, the unit's student demographics, and regional wage difference.
            (B) Second, the model calculates each
        
Organizational Unit's local capacity, or the amount each Organizational Unit is assumed to contribute towards its adequacy target from local resources.
            (C) Third, the model calculates how much funding
        
the State currently contributes to the Organizational Unit, and adds that to the unit's local capacity to determine the unit's overall current adequacy of funding.
            (D) Finally, the model's distribution method
        
allocates new State funding to those Organizational Units that are least well-funded, considering both local capacity and State funding, in relation to their adequacy target.
        (3) An Organizational Unit receiving any funding
    
under this Section may apply those funds to any fund so received for which that Organizational Unit is authorized to make expenditures by law.
        (4) As used in this Section, the following terms
    
shall have the meanings ascribed in this paragraph (4):
        "Adequacy Target" is defined in paragraph (1) of
    
subsection (b) of this Section.
        "Adjusted EAV" is defined in paragraph (4) of
    
subsection (d) of this Section.
        "Adjusted Local Capacity Target" is defined in
    
paragraph (3) of subsection (c) of this Section.
        "Adjusted Operating Tax Rate" means a tax rate for
    
all Organizational Units, for which the State Superintendent shall calculate and subtract for the Operating Tax Rate a transportation rate based on total expenses for transportation services under this Code, as reported on the most recent Annual Financial Report in Pupil Transportation Services, function 2550 in both the Education and Transportation funds and functions 4110 and 4120 in the Transportation fund, less any corresponding fiscal year State of Illinois scheduled payments excluding net adjustments for prior years for regular, vocational, or special education transportation reimbursement pursuant to Section 29-5 or subsection (b) of Section 14-13.01 of this Code divided by the Adjusted EAV. If an Organizational Unit's corresponding fiscal year State of Illinois scheduled payments excluding net adjustments for prior years for regular, vocational, or special education transportation reimbursement pursuant to Section 29-5 or subsection (b) of Section 14-13.01 of this Code exceed the total transportation expenses, as defined in this paragraph, no transportation rate shall be subtracted from the Operating Tax Rate.
        "Allocation Rate" is defined in paragraph (3) of
    
subsection (g) of this Section.
        "Alternative School" means a public school that is
    
created and operated by a regional superintendent of schools and approved by the State Board.
        "Applicable Tax Rate" is defined in paragraph (1) of
    
subsection (d) of this Section.
        "Assessment" means any of those benchmark, progress
    
monitoring, formative, diagnostic, and other assessments, in addition to the State accountability assessment, that assist teachers' needs in understanding the skills and meeting the needs of the students they serve.
        "Assistant principal" means a school administrator
    
duly endorsed to be employed as an assistant principal in this State.
        "At-risk student" means a student who is at risk of
    
not meeting the Illinois Learning Standards or not graduating from elementary or high school and who demonstrates a need for vocational support or social services beyond that provided by the regular school program. All students included in an Organizational Unit's Low-Income Count, as well as all English learner and disabled students attending the Organizational Unit, shall be considered at-risk students under this Section.
        "Average Student Enrollment" or "ASE" means, for an
    
Organizational Unit in a given school year, the greater of the average number of students (grades K through 12) reported to the State Board as enrolled in the Organizational Unit on October 1 and March 1, plus the special education pre-kindergarten students with services of at least more than 2 hours a day as reported to the State Board on December 1, in the immediately preceding school year or the average number of students (grades K through 12) reported to the State Board as enrolled in the Organizational Unit on October 1 and March 1, plus the special education pre-kindergarten students with services of at least more than 2 hours a day as reported to the State Board on December 1, for each of the immediately preceding 3 school years. For the purposes of this definition, "enrolled in the Organizational Unit" means the number of students reported to the State Board who are enrolled in schools within the Organizational Unit that the student attends or would attend if not placed or transferred to another school or program to receive needed services. For the purposes of calculating "ASE", all students, grades K through 12, excluding those attending kindergarten for a half day, shall be counted as 1.0. All students attending kindergarten for a half day shall be counted as 0.5, unless in 2017 by June 15 or by March 1 in subsequent years, the school district reports to the State Board of Education the intent to implement full-day kindergarten district-wide for all students, then all students attending kindergarten shall be counted as 1.0. Special education pre-kindergarten students shall be counted as 0.5 each. If the State Board does not collect or has not collected both an October 1 and March 1 enrollment count by grade or a December 1 collection of special education pre-kindergarten students as of the effective date of this amendatory Act of the 100th General Assembly, it shall establish such collection for all future years. For any year where a count by grade level was collected only once, that count shall be used as the single count available for computing a 3-year average ASE. School districts shall submit the data for the ASE calculation to the State Board within 45 days of the dates required in this Section for submission of enrollment data in order for it to be included in the ASE calculation.
        "Base Funding Guarantee" is defined in paragraph (10)
    
of subsection (g) of this Section.
        "Base Funding Minimum" is defined in subsection (e)
    
of this Section.
        "Base Tax Year" means the property tax levy year used
    
to calculate the Budget Year allocation of primary State aid.
        "Base Tax Year's Extension" means the product of the
    
equalized assessed valuation utilized by the county clerk in the Base Tax Year multiplied by the limiting rate as calculated by the county clerk and defined in PTELL.
        "Bilingual Education Allocation" means the amount of
    
an Organizational Unit's final Adequacy Target attributable to bilingual education divided by the Organizational Unit's final Adequacy Target, the product of which shall be multiplied by the amount of new funding received pursuant to this Section. An Organizational Unit's final Adequacy Target attributable to bilingual education shall include all additional investments in English learner students' adequacy elements.
        "Budget Year" means the school year for which primary
    
State aid is calculated and awarded under this Section.
        "Central office" means individual administrators and
    
support service personnel charged with managing the instructional programs, business and operations, and security of the Organizational Unit.
        "Comparable Wage Index" or "CWI" means a regional
    
cost differentiation metric that measures systemic, regional variations in the salaries of college graduates who are not educators. The CWI utilized for this Section shall, for the first 3 years of Evidence-Based Funding implementation, be the CWI initially developed by the National Center for Education Statistics, as most recently updated by Texas A & M University. In the fourth and subsequent years of Evidence-Based Funding implementation, the State Superintendent shall re-determine the CWI using a similar methodology to that identified in the Texas A & M University study, with adjustments made no less frequently than once every 5 years.
        "Computer technology and equipment" means computers
    
servers, notebooks, network equipment, copiers, printers, instructional software, security software, curriculum management courseware, and other similar materials and equipment.
        "Core subject" means mathematics; science; reading,
    
English, writing, and language arts; history and social studies; world languages; and subjects taught as Advanced Placement in high schools.
        "Core teacher" means a regular classroom teacher in
    
elementary schools and teachers of a core subject in middle and high schools.
        "Core Intervention teacher (tutor)" means a licensed
    
teacher providing one-on-one or small group tutoring to students struggling to meet proficiency in core subjects.
        "CPPRT" means corporate personal property replacement
    
tax funds paid to an Organizational Unit during the calendar year one year before the calendar year in which a school year begins, pursuant to "An Act in relation to the abolition of ad valorem personal property tax and the replacement of revenues lost thereby, and amending and repealing certain Acts and parts of Acts in connection therewith", certified August 14, 1979, as amended (Public Act 81-1st S.S.-1).
        "EAV" means equalized assessed valuation as defined
    
in paragraph (2) of subsection (d) of this Section and calculated in accordance with paragraph (3) of subsection (d) of this Section.
        "ECI" means the Bureau of Labor Statistics' national
    
employment cost index for civilian workers in educational services in elementary and secondary schools on a cumulative basis for the 12-month calendar year preceding the fiscal year of the Evidence-Based Funding calculation.
        "EIS Data" means the employment information system
    
data maintained by the State Board on educators within Organizational Units.
        "Employee benefits" means health, dental, and vision
    
insurance offered to employees of an Organizational Unit, the costs associated with statutorily required payment of the normal cost of the Organizational Unit's teacher pensions, Social Security employer contributions, and Illinois Municipal Retirement Fund employer contributions.
        "English learner" or "EL" means a child included in
    
the definition of "English learners" under Section 14C-2 of this Code participating in a program of transitional bilingual education or a transitional program of instruction meeting the requirements and program application procedures of Article 14C of this Code. For the purposes of collecting the number of EL students enrolled, the same collection and calculation methodology as defined above for "ASE" shall apply to English learners.
        "Essential Elements" means those elements, resources,
    
and educational programs that have been identified through academic research as necessary to improve student success, improve academic performance, close achievement gaps, and provide for other per student costs related to the delivery and leadership of the Organizational Unit, as well as the maintenance and operations of the unit, and which are specified in paragraph (2) of subsection (b) of this Section.
        "Evidence-Based Funding" means State funding provided
    
to an Organizational Unit pursuant to this Section.
        "Extended day" means academic and enrichment programs
    
provided to students outside the regular school day before and after school or during non-instructional times during the school day.
        "Extension Limitation Ratio" means a numerical ratio
    
in which the numerator is the Base Tax Year's Extension and the denominator is the Preceding Tax Year's Extension.
        "Final Percent of Adequacy" is defined in paragraph
    
(4) of subsection (f) of this Section.
        "Final Resources" is defined in paragraph (3) of
    
subsection (f) of this Section.
        "Full-time equivalent" or "FTE" means the full-time
    
equivalency compensation for staffing the relevant position at an Organizational Unit.
        "Funding Gap" is defined in paragraph (1) of
    
subsection (g).
        "Guidance counselor" means a licensed guidance
    
counselor who provides guidance and counseling support for students within an Organizational Unit.
        "Hybrid District" means a partial elementary unit
    
district created pursuant to Article 11E of this Code.
        "Instructional assistant" means a core or special
    
education, non-licensed employee who assists a teacher in the classroom and provides academic support to students.
        "Instructional facilitator" means a qualified teacher
    
or licensed teacher leader who facilitates and coaches continuous improvement in classroom instruction; provides instructional support to teachers in the elements of research-based instruction or demonstrates the alignment of instruction with curriculum standards and assessment tools; develops or coordinates instructional programs or strategies; develops and implements training; chooses standards-based instructional materials; provides teachers with an understanding of current research; serves as a mentor, site coach, curriculum specialist, or lead teacher; or otherwise works with fellow teachers, in collaboration, to use data to improve instructional practice or develop model lessons.
        "Instructional materials" means relevant
    
instructional materials for student instruction, including, but not limited to, textbooks, consumable workbooks, laboratory equipment, library books, and other similar materials.
        "Laboratory School" means a public school that is
    
created and operated by a public university and approved by the State Board.
        "Librarian" means a teacher with an endorsement as a
    
library information specialist or another individual whose primary responsibility is overseeing library resources within an Organizational Unit.
        "Local Capacity" is defined in paragraph (1) of
    
subsection (c) of this Section.
        "Local Capacity Percentage" is defined in
    
subparagraph (A) of paragraph (2) of subsection (c) of this Section.
        "Local Capacity Ratio" is defined in subparagraph (B)
    
of paragraph (2) of subsection (c) of this Section.
        "Local Capacity Target" is defined in paragraph (2)
    
of subsection (c) of this Section.
        "Low-Income Count" means, for an Organizational Unit
    
in a fiscal year, the higher of the average number of students for the prior school year or the immediately preceding 3 school years who, as of July 1 of the immediately preceding fiscal year (as determined by the Department of Human Services), are eligible for at least one of the following low income programs: Medicaid, the Children's Health Insurance Program, TANF, or the Supplemental Nutrition Assistance Program, excluding pupils who are eligible for services provided by the Department of Children and Family Services. Until such time that grade level low-income populations become available, grade level low-income populations shall be determined by applying the low-income percentage to total student enrollments by grade level. The low-income percentage is determined by dividing the Low-Income Count by the Average Student Enrollment.
        "Maintenance and operations" means custodial
    
services, facility and ground maintenance, facility operations, facility security, routine facility repairs, and other similar services and functions.
        "Minimum Funding Level" is defined in paragraph (9)
    
of subsection (g) of this Section.
        "New Property Tax Relief Pool Funds" means, for any
    
given fiscal year, all State funds appropriated under Section 2-3.170 of the School Code.
        "New State Funds" means, for a given school year, all
    
State funds appropriated for Evidence-Based Funding in excess of the amount needed to fund the Base Funding Minimum for all Organizational Units in that school year.
        "Net State Contribution Target" means, for a given
    
school year, the amount of State funds that would be necessary to fully meet the Adequacy Target of an Operational Unit minus the Preliminary Resources available to each unit.
        "Nurse" means an individual licensed as a certified
    
school nurse, in accordance with the rules established for nursing services by the State Board, who is an employee of and is available to provide health care-related services for students of an Organizational Unit.
        "Operating Tax Rate" means the rate utilized in the
    
previous year to extend property taxes for all purposes, except, Bond and Interest, Summer School, Rent, Capital Improvement, and Vocational Education Building purposes. For Hybrid Districts, the Operating Tax Rate shall be the combined elementary and high school rates utilized in the previous year to extend property taxes for all purposes, except, Bond and Interest, Summer School, Rent, Capital Improvement, and Vocational Education Building purposes.
        "Organizational Unit" means a Laboratory School, an
    
Alternative School, or any public school district that is recognized as such by the State Board and that contains elementary schools typically serving kindergarten through 5th grades, middle schools typically serving 6th through 8th grades, or high schools typically serving 9th through 12th grades. The General Assembly acknowledges that the actual grade levels served by a particular Organizational Unit may vary slightly from what is typical.
        "Organizational Unit CWI" is determined by
    
calculating the CWI in the region and original county in which an Organizational Unit's primary administrative office is located as set forth in this paragraph, provided that if the Organizational Unit CWI as calculated in accordance with this paragraph is less than 0.9, the Organizational Unit CWI shall be increased to 0.9. Each county's current CWI value shall be adjusted based on the CWI value of that county's neighboring Illinois counties, to create a "weighted adjusted index value". This shall be calculated by summing the CWI values of all of a county's adjacent Illinois counties and dividing by the number of adjacent Illinois counties, then taking the weighted value of the original county's CWI value and the adjacent Illinois county average. To calculate this weighted value, if the number of adjacent Illinois counties is greater than 2, the original county's CWI value will be weighted at 0.25 and the adjacent Illinois county average will be weighted at 0.75. If the number of adjacent Illinois counties is 2, the original county's CWI value will be weighted at 0.33 and the adjacent Illinois county average will be weighted at 0.66. The greater of the county's current CWI value and its weighted adjusted index value shall be used as the Organizational Unit CWI.
        "Preceding Tax Year" means the property tax levy year
    
immediately preceding the Base Tax Year.
        "Preceding Tax Year's Extension" means the product of
    
the equalized assessed valuation utilized by the county clerk in the Preceding Tax Year multiplied by the Operating Tax Rate.
        "Preliminary Percent of Adequacy" is defined in
    
paragraph (2) of subsection (f) of this Section.
        "Preliminary Resources" is defined in paragraph (2)
    
of subsection (f) of this Section.
        "Principal" means a school administrator duly
    
endorsed to be employed as a principal in this State.
        "Professional development" means training programs
    
for licensed staff in schools, including, but not limited to, programs that assist in implementing new curriculum programs, provide data focused or academic assessment data training to help staff identify a student's weaknesses and strengths, target interventions, improve instruction, encompass instructional strategies for English learner, gifted, or at-risk students, address inclusivity, cultural sensitivity, or implicit bias, or otherwise provide professional support for licensed staff.
        "Prototypical" means 450 special education
    
pre-kindergarten and kindergarten through grade 5 students for an elementary school, 450 grade 6 through 8 students for a middle school, and 600 grade 9 through 12 students for a high school.
        "PTELL" means the Property Tax Extension Limitation
    
Law.
        "PTELL EAV" is defined in paragraph (4) of subsection
    
(d) of this Section.
        "Pupil support staff" means a nurse, psychologist,
    
social worker, family liaison personnel, or other staff member who provides support to at-risk or struggling students.
        "Real Receipts" is defined in paragraph (1) of
    
subsection (d) of this Section.
        "Regionalization Factor" means, for a particular
    
Organizational Unit, the figure derived by dividing the Organizational Unit CWI by the Statewide Weighted CWI.
        "School site staff" means the primary school
    
secretary and any additional clerical personnel assigned to a school.
        "Special education" means special educational
    
facilities and services, as defined in Section 14-1.08 of this Code.
        "Special Education Allocation" means the amount of an
    
Organizational Unit's final Adequacy Target attributable to special education divided by the Organizational Unit's final Adequacy Target, the product of which shall be multiplied by the amount of new funding received pursuant to this Section. An Organizational Unit's final Adequacy Target attributable to special education shall include all special education investment adequacy elements.
        "Specialist teacher" means a teacher who provides
    
instruction in subject areas not included in core subjects, including, but not limited to, art, music, physical education, health, driver education, career-technical education, and such other subject areas as may be mandated by State law or provided by an Organizational Unit.
        "Specially Funded Unit" means an Alternative School,
    
safe school, Department of Juvenile Justice school, special education cooperative or entity recognized by the State Board as a special education cooperative, State-approved charter school, or alternative learning opportunities program that received direct funding from the State Board during the 2016-2017 school year through any of the funding sources included within the calculation of the Base Funding Minimum or Glenwood Academy.
        "Supplemental Grant Funding" means supplemental
    
general State aid funding received by an Organization Unit during the 2016-2017 school year pursuant to subsection (H) of Section 18-8.05 of this Code.
        "State Adequacy Level" is the sum of the Adequacy
    
Targets of all Organizational Units.
        "State Board" means the State Board of Education.
        "State Superintendent" means the State Superintendent
    
of Education.
        "Statewide Weighted CWI" means a figure determined by
    
multiplying each Organizational Unit CWI times the ASE for that Organizational Unit creating a weighted value, summing all Organizational Unit's weighted values, and dividing by the total ASE of all Organizational Units, thereby creating an average weighted index.
        "Student activities" means non-credit producing
    
after-school programs, including, but not limited to, clubs, bands, sports, and other activities authorized by the school board of the Organizational Unit.
        "Substitute teacher" means an individual teacher or
    
teaching assistant who is employed by an Organizational Unit and is temporarily serving the Organizational Unit on a per diem or per period-assignment basis replacing another staff member.
        "Summer school" means academic and enrichment
    
programs provided to students during the summer months outside of the regular school year.
        "Supervisory aide" means a non-licensed staff member
    
who helps in supervising students of an Organizational Unit, but does so outside of the classroom, in situations such as, but not limited to, monitoring hallways and playgrounds, supervising lunchrooms, or supervising students when being transported in buses serving the Organizational Unit.
        "Target Ratio" is defined in paragraph (4) of
    
subsection (g).
        "Tier 1", "Tier 2", "Tier 3", and "Tier 4" are
    
defined in paragraph (3) of subsection (g).
        "Tier 1 Aggregate Funding", "Tier 2 Aggregate
    
Funding", "Tier 3 Aggregate Funding", and "Tier 4 Aggregate Funding" are defined in paragraph (1) of subsection (g).
    (b) Adequacy Target calculation.
        (1) Each Organizational Unit's Adequacy Target is
    
the sum of the Organizational Unit's cost of providing Essential Elements, as calculated in accordance with this subsection (b), with the salary amounts in the Essential Elements multiplied by a Regionalization Factor calculated pursuant to paragraph (3) of this subsection (b).
        (2) The Essential Elements are attributable on a pro
    
rata basis related to defined subgroups of the ASE of each Organizational Unit as specified in this paragraph (2), with investments and FTE positions pro rata funded based on ASE counts in excess or less than the thresholds set forth in this paragraph (2). The method for calculating attributable pro rata costs and the defined subgroups thereto are as follows:
            (A) Core class size investments. Each
        
Organizational Unit shall receive the funding required to support that number of FTE core teacher positions as is needed to keep the respective class sizes of the Organizational Unit to the following maximum numbers:
                (i) For grades kindergarten through 3, the
            
Organizational Unit shall receive funding required to support one FTE core teacher position for every 15 Low-Income Count students in those grades and one FTE core teacher position for every 20 non-Low-Income Count students in those grades.
                (ii) For grades 4 through 12, the
            
Organizational Unit shall receive funding required to support one FTE core teacher position for every 20 Low-Income Count students in those grades and one FTE core teacher position for every 25 non-Low-Income Count students in those grades.
            The number of non-Low-Income Count students in a
        
grade shall be determined by subtracting the Low-Income students in that grade from the ASE of the Organizational Unit for that grade.
            (B) Specialist teacher investments. Each
        
Organizational Unit shall receive the funding needed to cover that number of FTE specialist teacher positions that correspond to the following percentages:
                (i) if the Organizational Unit operates an
            
elementary or middle school, then 20.00% of the number of the Organizational Unit's core teachers, as determined under subparagraph (A) of this paragraph (2); and
                (ii) if such Organizational Unit operates a
            
high school, then 33.33% of the number of the Organizational Unit's core teachers.
            (C) Instructional facilitator investments. Each
        
Organizational Unit shall receive the funding needed to cover one FTE instructional facilitator position for every 200 combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students of the Organizational Unit.
            (D) Core intervention teacher (tutor)
        
investments. Each Organizational Unit shall receive the funding needed to cover one FTE teacher position for each prototypical elementary, middle, and high school.
            (E) Substitute teacher investments. Each
        
Organizational Unit shall receive the funding needed to cover substitute teacher costs that is equal to 5.70% of the minimum pupil attendance days required under Section 10-19 of this Code for all full-time equivalent core, specialist, and intervention teachers, school nurses, special education teachers and instructional assistants, instructional facilitators, and summer school and extended-day teacher positions, as determined under this paragraph (2), at a salary rate of 33.33% of the average salary for grade K through 12 teachers and 33.33% of the average salary of each instructional assistant position.
            (F) Core guidance counselor investments. Each
        
Organizational Unit shall receive the funding needed to cover one FTE guidance counselor for each 450 combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 5 students, plus one FTE guidance counselor for each 250 grades 6 through 8 ASE middle school students, plus one FTE guidance counselor for each 250 grades 9 through 12 ASE high school students.
            (G) Nurse investments. Each Organizational Unit
        
shall receive the funding needed to cover one FTE nurse for each 750 combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students across all grade levels it serves.
            (H) Supervisory aide investments. Each
        
Organizational Unit shall receive the funding needed to cover one FTE for each 225 combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 5 students, plus one FTE for each 225 ASE middle school students, plus one FTE for each 200 ASE high school students.
            (I) Librarian investments. Each Organizational
        
Unit shall receive the funding needed to cover one FTE librarian for each prototypical elementary school, middle school, and high school and one FTE aide or media technician for every 300 combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students.
            (J) Principal investments. Each Organizational
        
Unit shall receive the funding needed to cover one FTE principal position for each prototypical elementary school, plus one FTE principal position for each prototypical middle school, plus one FTE principal position for each prototypical high school.
            (K) Assistant principal investments. Each
        
Organizational Unit shall receive the funding needed to cover one FTE assistant principal position for each prototypical elementary school, plus one FTE assistant principal position for each prototypical middle school, plus one FTE assistant principal position for each prototypical high school.
            (L) School site staff investments. Each
        
Organizational Unit shall receive the funding needed for one FTE position for each 225 ASE of pre-kindergarten children with disabilities and all kindergarten through grade 5 students, plus one FTE position for each 225 ASE middle school students, plus one FTE position for each 200 ASE high school students.
            (M) Gifted investments. Each Organizational Unit
        
shall receive $40 per kindergarten through grade 12 ASE.
            (N) Professional development investments. Each
        
Organizational Unit shall receive $125 per student of the combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students for trainers and other professional development-related expenses for supplies and materials.
            (O) Instructional material investments. Each
        
Organizational Unit shall receive $190 per student of the combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students to cover instructional material costs.
            (P) Assessment investments. Each Organizational
        
Unit shall receive $25 per student of the combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students student to cover assessment costs.
            (Q) Computer technology and equipment
        
investments. Each Organizational Unit shall receive $285.50 per student of the combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students to cover computer technology and equipment costs. For the 2018-2019 school year and subsequent school years, Tier 1 and Tier 2 Organizational Units selected by the State Board through a request for proposals process shall, upon the State Board's approval of an Organizational Unit's one-to-one computing technology plan, receive an additional $285.50 per student of the combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students to cover computer technology and equipment costs. The State Board may establish additional requirements for Organizational Unit expenditures of funds received pursuant to this subparagraph (Q). It is the intent of this amendatory Act of the 100th General Assembly that all Tier 1 and Tier 2 districts that apply for the technology grant receive the addition to their Adequacy Target, subject to compliance with the requirements of the State Board.
            (R) Student activities investments. Each
        
Organizational Unit shall receive the following funding amounts to cover student activities: $100 per kindergarten through grade 5 ASE student in elementary school, plus $200 per ASE student in middle school, plus $675 per ASE student in high school.
            (S) Maintenance and operations investments. Each
        
Organizational Unit shall receive $1,038 per student of the combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 for day-to-day maintenance and operations expenditures, including salary, supplies, and materials, as well as purchased services, but excluding employee benefits. The proportion of salary for the application of a Regionalization Factor and the calculation of benefits is equal to $352.92.
            (T) Central office investments. Each
        
Organizational Unit shall receive $742 per student of the combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students to cover central office operations, including administrators and classified personnel charged with managing the instructional programs, business and operations of the school district, and security personnel. The proportion of salary for the application of a Regionalization Factor and the calculation of benefits is equal to $368.48.
            (U) Employee benefit investments. Each
        
Organizational Unit shall receive 30% of the total of all salary-calculated elements of the Adequacy Target, excluding substitute teachers and student activities investments, to cover benefit costs. For central office and maintenance and operations investments, the benefit calculation shall be based upon the salary proportion of each investment. If at any time the responsibility for funding the employer normal cost of teacher pensions is assigned to school districts, then that amount certified by the Teachers' Retirement System of the State of Illinois to be paid by the Organizational Unit for the preceding school year shall be added to the benefit investment. For any fiscal year in which a school district organized under Article 34 of this Code is responsible for paying the employer normal cost of teacher pensions, then that amount of its employer normal cost plus the amount for retiree health insurance as certified by the Public School Teachers' Pension and Retirement Fund of Chicago to be paid by the school district for the preceding school year that is statutorily required to cover employer normal costs and the amount for retiree health insurance shall be added to the 30% specified in this subparagraph (U). The Public School Teachers' Pension and Retirement Fund of Chicago shall submit such information as the State Superintendent may require for the calculations set forth in this subparagraph (U).
            (V) Additional investments in low-income
        
students. In addition to and not in lieu of all other funding under this paragraph (2), each Organizational Unit shall receive funding based on the average teacher salary for grades K through 12 to cover the costs of:
                (i) one FTE intervention teacher (tutor)
            
position for every 125 Low-Income Count students;
                (ii) one FTE pupil support staff position for
            
every 125 Low-Income Count students;
                (iii) one FTE extended day teacher position
            
for every 120 Low-Income Count students; and
                (iv) one FTE summer school teacher position
            
for every 120 Low-Income Count students.
            (W) Additional investments in English learner
        
students. In addition to and not in lieu of all other funding under this paragraph (2), each Organizational Unit shall receive funding based on the average teacher salary for grades K through 12 to cover the costs of:
                (i) one FTE intervention teacher (tutor)
            
position for every 125 English learner students;
                (ii) one FTE pupil support staff position for
            
every 125 English learner students;
                (iii) one FTE extended day teacher position
            
for every 120 English learner students;
                (iv) one FTE summer school teacher position
            
for every 120 English learner students; and
                (v) one FTE core teacher position for every
            
100 English learner students.
            (X) Special education investments. Each
        
Organizational Unit shall receive funding based on the average teacher salary for grades K through 12 to cover special education as follows:
                (i) one FTE teacher position for every 141
            
combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students;
                (ii) one FTE instructional assistant for
            
every 141 combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students; and
                (iii) one FTE psychologist position for every
            
1,000 combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students.
        (3) For calculating the salaries included within the
    
Essential Elements, the State Superintendent shall annually calculate average salaries to the nearest dollar using the employment information system data maintained by the State Board, limited to public schools only and excluding special education and vocational cooperatives, schools operated by the Department of Juvenile Justice, and charter schools, for the following positions:
            (A) Teacher for grades K through 8.
            (B) Teacher for grades 9 through 12.
            (C) Teacher for grades K through 12.
            (D) Guidance counselor for grades K through 8.
            (E) Guidance counselor for grades 9 through 12.
            (F) Guidance counselor for grades K through 12.
            (G) Social worker.
            (H) Psychologist.
            (I) Librarian.
            (J) Nurse.
            (K) Principal.
            (L) Assistant principal.
        For the purposes of this paragraph (3), "teacher"
    
includes core teachers, specialist and elective teachers, instructional facilitators, tutors, special education teachers, pupil support staff teachers, English learner teachers, extended-day teachers, and summer school teachers. Where specific grade data is not required for the Essential Elements, the average salary for corresponding positions shall apply. For substitute teachers, the average teacher salary for grades K through 12 shall apply.
        For calculating the salaries included within the
    
Essential Elements for positions not included within EIS Data, the following salaries shall be used in the first year of implementation of Evidence-Based Funding:
            (i) school site staff, $30,000; and
            (ii) non-instructional assistant, instructional
        
assistant, library aide, library media tech, or supervisory aide: $25,000.
        In the second and subsequent years of implementation
    
of Evidence-Based Funding, the amounts in items (i) and (ii) of this paragraph (3) shall annually increase by the ECI.
        The salary amounts for the Essential Elements
    
determined pursuant to subparagraphs (A) through (L), (S) and (T), and (V) through (X) of paragraph (2) of subsection (b) of this Section shall be multiplied by a Regionalization Factor.
    (c) Local capacity calculation.
        (1) Each Organizational Unit's Local Capacity
    
represents an amount of funding it is assumed to contribute toward its Adequacy Target for purposes of the Evidence-Based Funding formula calculation. "Local Capacity" means either (i) the Organizational Unit's Local Capacity Target as calculated in accordance with paragraph (2) of this subsection (c) if its Real Receipts are equal to or less than its Local Capacity Target or (ii) the Organizational Unit's Adjusted Local Capacity, as calculated in accordance with paragraph (3) of this subsection (c) if Real Receipts are more than its Local Capacity Target.
        (2) "Local Capacity Target" means, for an
    
Organizational Unit, that dollar amount that is obtained by multiplying its Adequacy Target by its Local Capacity Ratio.
            (A) An Organizational Unit's Local Capacity
        
Percentage is the conversion of the Organizational Unit's Local Capacity Ratio, as such ratio is determined in accordance with subparagraph (B) of this paragraph (2), into a normal curve equivalent score to determine each Organizational Unit's relative position to all other Organizational Units in this State. The calculation of Local Capacity Percentage is described in subparagraph (C) of this paragraph (2).
            (B) An Organizational Unit's Local Capacity Ratio
        
in a given year is the percentage obtained by dividing its Adjusted EAV or PTELL EAV, whichever is less, by its Adequacy Target, with the resulting ratio further adjusted as follows:
                (i) for Organizational Units serving grades
            
kindergarten through 12 and Hybrid Districts, no further adjustments shall be made;
                (ii) for Organizational Units serving grades
            
kindergarten through 8, the ratio shall be multiplied by 9/13;
                (iii) for Organizational Units serving grades
            
9 through 12, the Local Capacity Ratio shall be multiplied by 4/13; and
                (iv) for an Organizational Unit with a
            
different grade configuration than those specified in items (i) through (iii) of this subparagraph (B), the State Superintendent shall determine a comparable adjustment based on the grades served.
            (C) Local Capacity Percentage converts each
        
Organizational Unit's Local Capacity Ratio to a normal curve equivalent score to determine each Organizational Unit's relative position to all other Organizational Units in this State. The Local Capacity Percentage normal curve equivalent score for each Organizational Unit shall be calculated using the standard normal distribution of the score in relation to the weighted mean and weighted standard deviation and Local Capacity Ratios of all Organizational Units. If the value assigned to any Organizational Unit is in excess of 90%, the value shall be adjusted to 90%. For Laboratory Schools, the Local Capacity Percentage shall be set at 10% in recognition of the absence of EAV and resources from the public university that are allocated to the Laboratory School. The weighted mean for the Local Capacity Percentage shall be determined by multiplying each Organizational Unit's Local Capacity Ratio times the ASE for the unit creating a weighted value, summing the weighted values of all Organizational Units, and dividing by the total ASE of all Organizational Units. The weighted standard deviation shall be determined by taking the square root of the weighted variance of all Organizational Units' Local Capacity Ratio, where the variance is calculated by squaring the difference between each unit's Local Capacity Ratio and the weighted mean, then multiplying the variance for each unit times the ASE for the unit to create a weighted variance for each unit, then summing all units' weighted variance and dividing by the total ASE of all units.
            (D) For any Organizational Unit, the
        
Organizational Unit's Adjusted Local Capacity Target shall be reduced by either (i) the school board's remaining contribution pursuant to paragraph (ii) of subsection (b-4) of Section 16-158 of the Illinois Pension Code in a given year, or (ii) the board of education's remaining contribution pursuant to paragraph (iv) of subsection (b) of Section 17-129 of the Illinois Pension Code absent the employer normal cost portion of the required contribution and amount allowed pursuant to subdivision (3) of Section 17-142.1 of the Illinois Pension Code in a given year. In the preceding sentence, item (i) shall be certified to the State Board of Education by the Teachers' Retirement System of the State of Illinois and item (ii) shall be certified to the State Board of Education by the Public School Teachers' Pension and Retirement Fund of the City of Chicago.
        (3) If an Organizational Unit's Real Receipts are
    
more than its Local Capacity Target, then its Local Capacity shall equal an Adjusted Local Capacity Target as calculated in accordance with this paragraph (3). The Adjusted Local Capacity Target is calculated as the sum of the Organizational Unit's Local Capacity Target and its Real Receipts Adjustment. The Real Receipts Adjustment equals the Organizational Unit's Real Receipts less its Local Capacity Target, with the resulting figure multiplied by the Local Capacity Percentage.
        As used in this paragraph (3), "Real Percent of
    
Adequacy" means the sum of an Organizational Unit's Real Receipts, CPPRT, and Base Funding Minimum, with the resulting figure divided by the Organizational Unit's Adequacy Target.
    (d) Calculation of Real Receipts, EAV, and Adjusted EAV for purposes of the Local Capacity calculation.
        (1) An Organizational Unit's Real Receipts are the
    
product of its Applicable Tax Rate and its Adjusted EAV. An Organizational Unit's Applicable Tax Rate is its Adjusted Operating Tax Rate for property within the Organizational Unit.
        (2) The State Superintendent shall calculate the
    
Equalized Assessed Valuation, or EAV, of all taxable property of each Organizational Unit as of September 30 of the previous year in accordance with paragraph (3) of this subsection (d). The State Superintendent shall then determine the Adjusted EAV of each Organizational Unit in accordance with paragraph (4) of this subsection (d), which Adjusted EAV figure shall be used for the purposes of calculating Local Capacity.
        (3) To calculate Real Receipts and EAV, the
    
Department of Revenue shall supply to the State Superintendent the value as equalized or assessed by the Department of Revenue of all taxable property of every Organizational Unit, together with (i) the applicable tax rate used in extending taxes for the funds of the Organizational Unit as of September 30 of the previous year and (ii) the limiting rate for all Organizational Units subject to property tax extension limitations as imposed under PTELL.
            (A) The Department of Revenue shall add to the
        
equalized assessed value of all taxable property of each Organizational Unit situated entirely or partially within a county that is or was subject to the provisions of Section 15-176 or 15-177 of the Property Tax Code (i) an amount equal to the total amount by which the homestead exemption allowed under Section 15-176 or 15-177 of the Property Tax Code for real property situated in that Organizational Unit exceeds the total amount that would have been allowed in that Organizational Unit if the maximum reduction under Section 15-176 was (I) $4,500 in Cook County or $3,500 in all other counties in tax year 2003 or (II) $5,000 in all counties in tax year 2004 and thereafter and (ii) an amount equal to the aggregate amount for the taxable year of all additional exemptions under Section 15-175 of the Property Tax Code for owners with a household income of $30,000 or less. The county clerk of any county that is or was subject to the provisions of Section 15-176 or 15-177 of the Property Tax Code shall annually calculate and certify to the Department of Revenue for each Organizational Unit all homestead exemption amounts under Section 15-176 or 15-177 of the Property Tax Code and all amounts of additional exemptions under Section 15-175 of the Property Tax Code for owners with a household income of $30,000 or less. It is the intent of this subparagraph (A) that if the general homestead exemption for a parcel of property is determined under Section 15-176 or 15-177 of the Property Tax Code rather than Section 15-175, then the calculation of EAV shall not be affected by the difference, if any, between the amount of the general homestead exemption allowed for that parcel of property under Section 15-176 or 15-177 of the Property Tax Code and the amount that would have been allowed had the general homestead exemption for that parcel of property been determined under Section 15-175 of the Property Tax Code. It is further the intent of this subparagraph (A) that if additional exemptions are allowed under Section 15-175 of the Property Tax Code for owners with a household income of less than $30,000, then the calculation of EAV shall not be affected by the difference, if any, because of those additional exemptions.
            (B) With respect to any part of an Organizational
        
Unit within a redevelopment project area in respect to which a municipality has adopted tax increment allocation financing pursuant to the Tax Increment Allocation Redevelopment Act, Division 74.4 of the Illinois Municipal Code, or the Industrial Jobs Recovery Law, Division 74.6 of the Illinois Municipal Code, no part of the current EAV of real property located in any such project area which is attributable to an increase above the total initial EAV of such property shall be used as part of the EAV of the Organizational Unit, until such time as all redevelopment project costs have been paid, as provided in Section 11-74.4-8 of the Tax Increment Allocation Redevelopment Act or in Section 11-74.6-35 of the Industrial Jobs Recovery Law. For the purpose of the EAV of the Organizational Unit, the total initial EAV or the current EAV, whichever is lower, shall be used until such time as all redevelopment project costs have been paid.
            (C) For Organizational Units that are Hybrid
        
Districts, the State Superintendent shall use the lesser of the equalized assessed valuation for property within the partial elementary unit district for elementary purposes, as defined in Article 11E of this Code, or the equalized assessed valuation for property within the partial elementary unit district for high school purposes, as defined in Article 11E of this Code.
        (4) An Organizational Unit's Adjusted EAV shall be
    
the average of its EAV over the immediately preceding 3 years or its EAV in the immediately preceding year if the EAV in the immediately preceding year has declined by 10% or more compared to the 3-year average. In the event of Organizational Unit reorganization, consolidation, or annexation, the Organizational Unit's Adjusted EAV for the first 3 years after such change shall be as follows: the most current EAV shall be used in the first year, the average of a 2-year EAV or its EAV in the immediately preceding year if the EAV declines by 10% or more compared to the 2-year average for the second year, and a 3-year average EAV or its EAV in the immediately preceding year if the adjusted EAV declines by 10% or more compared to the 3-year average for the third year.
        "PTELL EAV" means a figure calculated by the State
    
Board for Organizational Units subject to PTELL as described in this paragraph (4) for the purposes of calculating an Organizational Unit's Local Capacity Ratio. Except as otherwise provided in this paragraph (4), for an Organizational Unit that has approved or does approve an increase in its limiting rate, the PTELL EAV of an Organizational Unit shall be equal to the product of the equalized assessed valuation last used in the calculation of general State aid under Section 18-8.05 of this Code or Evidence-Based Funding under this Section and the Organizational Unit's Extension Limitation Ratio. If an Organizational Unit has approved or does approve an increase in its limiting rate, pursuant to Section 18-190 of the Property Tax Code, affecting the Base Tax Year, the PTELL EAV shall be equal to the product of the equalized assessed valuation last used in the calculation of general State aid under Section 18-8.05 of this Code or Evidence-Based Funding under this Section multiplied by an amount equal to one plus the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor for the 12-month calendar year preceding the Base Tax Year, plus the equalized assessed valuation of new property, annexed property, and recovered tax increment value and minus the equalized assessed valuation of disconnected property.
        As used in this paragraph (4), "new property" and
    
"recovered tax increment value" shall have the meanings set forth in the Property Tax Extension Limitation Law.
    (e) Base Funding Minimum calculation.
        (1) For the 2017-2018 school year, the Base Funding
    
Minimum of an Organizational Unit, other than a Specially Funded Unit, shall be the amount of State funds distributed to the Organizational Unit during the 2016-2017 school year prior to any adjustments and specified appropriation amounts described in this paragraph (1) from the following Sections, as calculated by the State Superintendent: Section 18-8.05 of this Code (general State aid); Section 5 of Article 224 of Public Act 99-524 (equity grants); Section 14-7.02b of this Code (funding for children requiring special education services); Section 14-13.01 of this Code (special education facilities and staffing), except for reimbursement of the cost of transportation pursuant to Section 14-13.01; Section 14C-12 of this Code (English learners); and Section 18-4.3 of this Code (summer school), based on an appropriation level of $13,121,600. For a school district organized under Article 34 of this Code, the Base Funding Minimum also includes (i) the funds allocated to the school district pursuant to Section 1D-1 of this Code attributable to funding programs authorized by the Sections of this Code listed in the preceding sentence; and (ii) the difference between (I) the funds allocated to the school district pursuant to Section 1D-1 of this Code attributable to the funding programs authorized by Section 14-7.02 (non-public special education reimbursement), subsection (b) of Section 14-13.01 (special education transportation), Section 29-5 (transportation), Section 2-3.80 (agricultural education), Section 2-3.66 (truants' alternative education), Section 2-3.62 (educational service centers), and Section 14-7.03 (special education - orphanage) of this Code and Section 15 of the Childhood Hunger Relief Act (free breakfast program) and (II) the school district's actual expenditures for its non-public special education, special education transportation, transportation programs, agricultural education, truants' alternative education, services that would otherwise be performed by a regional office of education, special education orphanage expenditures, and free breakfast, as most recently calculated and reported pursuant to subsection (f) of Section 1D-1 of this Code. For Specially Funded Units, the Base Funding Minimum shall be the total amount of State funds allotted to the Specially Funded Unit during the 2016-2017 school year. The Base Funding Minimum for Glenwood Academy shall be $625,500.
        (2) For the 2018-2019 and subsequent school years,
    
the Base Funding Minimum of Organizational Units and Specially Funded Units shall be the sum of (i) the amount of Evidence-Based Funding for the prior school year and (ii) the Base Funding Minimum for the prior school year.
    (f) Percent of Adequacy and Final Resources calculation.
        (1) The Evidence-Based Funding formula establishes a
    
Percent of Adequacy for each Organizational Unit in order to place such units into tiers for the purposes of the funding distribution system described in subsection (g) of this Section. Initially, an Organizational Unit's Preliminary Resources and Preliminary Percent of Adequacy are calculated pursuant to paragraph (2) of this subsection (f). Then, an Organizational Unit's Final Resources and Final Percent of Adequacy are calculated to account for the Organizational Unit's poverty concentration levels pursuant to paragraphs (3) and (4) of this subsection (f).
        (2) An Organizational Unit's Preliminary Resources
    
are equal to the sum of its Local Capacity Target, CPPRT, and Base Funding Minimum. An Organizational Unit's Preliminary Percent of Adequacy is the lesser of (i) its Preliminary Resources divided by its Adequacy Target or (ii) 100%.
        (3) Except for Specially Funded Units, an
    
Organizational Unit's Final Resources are equal the sum of its Local Capacity, CPPRT, and Adjusted Base Funding Minimum. The Base Funding Minimum of each Specially Funded Unit shall serve as its Final Resources, except that the Base Funding Minimum for State-approved charter schools shall not include any portion of general State aid allocated in the prior year based on the per capita tuition charge times the charter school enrollment.
        (4) An Organizational Unit's Final Percent of
    
Adequacy is its Final Resources divided by its Adequacy Target. An Organizational Unit's Adjusted Base Funding Minimum is equal to its Base Funding Minimum less its Supplemental Grant Funding, with the resulting figure added to the product of its Supplemental Grant Funding and Preliminary Percent of Adequacy.
    (g) Evidence-Based Funding formula distribution system.
        (1) In each school year under the Evidence-Based
    
Funding formula, each Organizational Unit receives funding equal to the sum of its Base Funding Minimum and the unit's allocation of New State Funds determined pursuant to this subsection (g). To allocate New State Funds, the Evidence-Based Funding formula distribution system first places all Organizational Units into one of 4 tiers in accordance with paragraph (3) of this subsection (g), based on the Organizational Unit's Final Percent of Adequacy. New State Funds are allocated to each of the 4 tiers as follows: Tier 1 Aggregate Funding equals 50% of all New State Funds, Tier 2 Aggregate Funding equals 49% of all New State Funds, Tier 3 Aggregate Funding equals 0.9% of all New State Funds, and Tier 4 Aggregate Funding equals 0.1% of all New State Funds. Each Organizational Unit within Tier 1 or Tier 2 receives an allocation of New State Funds equal to its tier Funding Gap, as defined in the following sentence, multiplied by the tier's Allocation Rate determined pursuant to paragraph (4) of this subsection (g). For Tier 1, an Organizational Unit's Funding Gap equals the tier's Target Ratio, as specified in paragraph (5) of this subsection (g), multiplied by the Organizational Unit's Adequacy Target, with the resulting amount reduced by the Organizational Unit's Final Resources. For Tier 2, an Organizational Unit's Funding Gap equals the tier's Target Ratio, as described in paragraph (5) of this subsection (g), multiplied by the Organizational Unit's Adequacy Target, with the resulting amount reduced by the Organizational Unit's Final Resources and its Tier 1 funding allocation. To determine the Organizational Unit's Funding Gap, the resulting amount is then multiplied by a factor equal to one minus the Organizational Unit's Local Capacity Target percentage. Each Organizational Unit within Tier 3 or Tier 4 receives an allocation of New State Funds equal to the product of its Adequacy Target and the tier's Allocation Rate, as specified in paragraph (4) of this subsection (g).
        (2) To ensure equitable distribution of dollars for
    
all Tier 2 Organizational Units, no Tier 2 Organizational Unit shall receive fewer dollars per ASE than any Tier 3 Organizational Unit. Each Tier 2 and Tier 3 Organizational Unit shall have its funding allocation divided by its ASE. Any Tier 2 Organizational Unit with a funding allocation per ASE below the greatest Tier 3 allocation per ASE shall get a funding allocation equal to the greatest Tier 3 funding allocation per ASE multiplied by the Organizational Unit's ASE. Each Tier 2 Organizational Unit's Tier 2 funding allocation shall be multiplied by the percentage calculated by dividing the original Tier 2 Aggregate Funding by the sum of all Tier 2 Organizational Unit's Tier 2 funding allocation after adjusting districts' funding below Tier 3 levels.
        (3) Organizational Units are placed into one of 4
    
tiers as follows:
            (A) Tier 1 consists of all Organizational Units,
        
except for Specially Funded Units, with a Percent of Adequacy less than the Tier 1 Target Ratio. The Tier 1 Target Ratio is the ratio level that allows for Tier 1 Aggregate Funding to be distributed, with the Tier 1 Allocation Rate determined pursuant to paragraph (4) of this subsection (g).
            (B) Tier 2 consists of all Tier 1 Units and all
        
other Organizational Units, except for Specially Funded Units, with a Percent of Adequacy of less than 0.90.
            (C) Tier 3 consists of all Organizational Units,
        
except for Specially Funded Units, with a Percent of Adequacy of at least 0.90 and less than 1.0.
            (D) Tier 4 consists of all Organizational Units
        
with a Percent of Adequacy of at least 1.0 and Specially Funded Units, excluding Glenwood Academy.
        (4) The Allocation Rates for Tiers 1 through 4 is
    
determined as follows:
            (A) The Tier 1 Allocation Rate is 30%.
            (B) The Tier 2 Allocation Rate is the result of
        
the following equation: Tier 2 Aggregate Funding, divided by the sum of the Funding Gaps for all Tier 2 Organizational Units, unless the result of such equation is higher than 1.0. If the result of such equation is higher than 1.0, then the Tier 2 Allocation Rate is 1.0.
            (C) The Tier 3 Allocation Rate is the result of
        
the following equation: Tier 3 Aggregate Funding, divided by the sum of the Adequacy Targets of all Tier 3 Organizational Units.
            (D) The Tier 4 Allocation Rate is the result of
        
the following equation: Tier 4 Aggregate Funding, divided by the sum of the Adequacy Targets of all Tier 4 Organizational Units.
        (5) A tier's Target Ratio is determined as follows:
            (A) The Tier 1 Target Ratio is the ratio level
        
that allows for Tier 1 Aggregate Funding to be distributed with the Tier 1 Allocation Rate.
            (B) The Tier 2 Target Ratio is 0.90.
            (C) The Tier 3 Target Ratio is 1.0.
        (6) If, at any point, the Tier 1 Target Ratio is
    
greater than 90%, than all Tier 1 funding shall be allocated to Tier 2 and no Tier 1 Organizational Unit's funding may be identified.
        (7) In the event that all Tier 2 Organizational Units
    
receive funding at the Tier 2 Target Ratio level, any remaining New State Funds shall be allocated to Tier 3 and Tier 4 Organizational Units.
        (8) If any Specially Funded Units, excluding Glenwood
    
Academy, recognized by the State Board do not qualify for direct funding following the implementation of this amendatory Act of the 100th General Assembly from any of the funding sources included within the definition of Base Funding Minimum, the unqualified portion of the Base Funding Minimum shall be transferred to one or more appropriate Organizational Units as determined by the State Superintendent based on the prior year ASE of the Organizational Units.
        (9) The Minimum Funding Level is intended to
    
establish a target for State funding that will keep pace with inflation and continue to advance equity through the Evidence-Based Funding formula. The target for State funding of New Property Tax Relief Pool Funds is $50,000,000 for State fiscal year 2019 and subsequent State fiscal years. The Minimum Funding Level is equal to $350,000,000. In addition to any New State Funds, no more than $50,000,000 New Property Tax Relief Pool Funds may be counted towards the Minimum Funding Level. If the sum of New State Funds and applicable New Property Tax Relief Pool Funds are less than the Minimum Funding Level, than funding for tiers shall be reduced in the following manner:
            (A) First, Tier 4 funding shall be reduced by an
        
amount equal to the difference between the Minimum Funding Level and New State Funds until such time as Tier 4 funding is exhausted.
            (B) Next, Tier 3 funding shall be reduced by an
        
amount equal to the difference between the Minimum Funding Level and New State Funds and the reduction in Tier 4 funding until such time as Tier 3 funding is exhausted.
            (C) Next, Tier 2 funding shall be reduced by an
        
amount equal to the difference between the Minimum Funding level and new State Funds and the reduction Tier 4 and Tier 3.
            (D) Finally, Tier 1 funding shall be reduced by
        
an amount equal to the difference between the Minimum Funding level and New State Funds and the reduction in Tier 2, 3, and 4 funding. In addition, the Allocation Rate for Tier 1 shall be reduced to a percentage equal to 50%, multiplied by the result of New State Funds divided by the Minimum Funding Level.
        (9.5) For State fiscal year 2019 and subsequent State
    
fiscal years, if New State Funds exceed $300,000,000, then any amount in excess of $300,000,000 shall be dedicated for purposes of Section 2-3.170 of this Code up to a maximum of $50,000,000.
        (10) In the event of a decrease in the amount of the
    
appropriation for this Section in any fiscal year after implementation of this Section, the Organizational Units receiving Tier 1 and Tier 2 funding, as determined under paragraph (3) of this subsection (g), shall be held harmless by establishing a Base Funding Guarantee equal to the per pupil kindergarten through grade 12 funding received in accordance with this Section in the prior fiscal year. Reductions shall be made to the Base Funding Minimum of Organizational Units in Tier 3 and Tier 4 on a per pupil basis equivalent to the total number of the ASE in Tier 3-funded and Tier 4-funded Organizational Units divided by the total reduction in State funding. The Base Funding Minimum as reduced shall continue to be applied to Tier 3 and Tier 4 Organizational Units and adjusted by the relative formula when increases in appropriations for this Section resume. In no event may State funding reductions to Organizational Units in Tier 3 or Tier 4 exceed an amount that would be less than the Base Funding Minimum established in the first year of implementation of this Section. If additional reductions are required, all school districts shall receive a reduction by a per pupil amount equal to the aggregate additional appropriation reduction divided by the total ASE of all Organizational Units.
        (11) The State Superintendent shall make minor
    
adjustments to the distribution formula set forth in this subsection (g) to account for the rounding of percentages to the nearest tenth of a percentage and dollar amounts to the nearest whole dollar.
    (h) State Superintendent administration of funding and district submission requirements.
        (1) The State Superintendent shall, in accordance
    
with appropriations made by the General Assembly, meet the funding obligations created under this Section.
        (2) The State Superintendent shall calculate the
    
Adequacy Target for each Organizational Unit and Net State Contribution Target for each Organizational Unit under this Section. The State Superintendent shall also certify the actual amounts of the New State Funds payable for each eligible Organizational Unit based on the equitable distribution calculation to the unit's treasurer, as soon as possible after such amounts are calculated, including any applicable adjusted charge-off increase. No Evidence-Based Funding shall be distributed within an Organizational Unit without the approval of the unit's school board.
        (3) Annually, the State Superintendent shall
    
calculate and report to each Organizational Unit the unit's aggregate financial adequacy amount, which shall be the sum of the Adequacy Target for each Organizational Unit. The State Superintendent shall calculate and report separately for each Organizational Unit the unit's total State funds allocated for its students with disabilities. The State Superintendent shall calculate and report separately for each Organizational Unit the amount of funding and applicable FTE calculated for each Essential Element of the unit's Adequacy Target.
        (4) Annually, the State Superintendent shall
    
calculate and report to each Organizational Unit the amount the unit must expend on special education and bilingual education pursuant to the unit's Base Funding Minimum, Special Education Allocation, and Bilingual Education Allocation.
        (5) Moneys distributed under this Section shall be
    
calculated on a school year basis, but paid on a fiscal year basis, with payments beginning in August and extending through June. Unless otherwise provided, the moneys appropriated for each fiscal year shall be distributed in 22 equal payments at least 2 times monthly to each Organizational Unit. The State Board shall publish a yearly distribution schedule at its meeting in June. If moneys appropriated for any fiscal year are distributed other than monthly, the distribution shall be on the same basis for each Organizational Unit.
        (6) Any school district that fails, for any given
    
school year, to maintain school as required by law or to maintain a recognized school is not eligible to receive Evidence-Based Funding. In case of non-recognition of one or more attendance centers in a school district otherwise operating recognized schools, the claim of the district shall be reduced in the proportion that the enrollment in the attendance center or centers bears to the enrollment of the school district. "Recognized school" means any public school that meets the standards for recognition by the State Board. A school district or attendance center not having recognition status at the end of a school term is entitled to receive State aid payments due upon a legal claim that was filed while it was recognized.
        (7) School district claims filed under this Section
    
are subject to Sections 18-9 and 18-12 of this Code, except as otherwise provided in this Section.
        (8) Each fiscal year, the State Superintendent shall
    
calculate for each Organizational Unit an amount of its Base Funding Minimum and Evidence-Based Funding that shall be deemed attributable to the provision of special educational facilities and services, as defined in Section 14-1.08 of this Code, in a manner that ensures compliance with maintenance of State financial support requirements under the federal Individuals with Disabilities Education Act. An Organizational Unit must use such funds only for the provision of special educational facilities and services, as defined in Section 14-1.08 of this Code, and must comply with any expenditure verification procedures adopted by the State Board.
        (9) All Organizational Units in this State must
    
submit annual spending plans by the end of September of each year to the State Board as part of the annual budget process, which shall describe how each Organizational Unit will utilize the Base Minimum Funding and Evidence-Based funding it receives from this State under this Section with specific identification of the intended utilization of Low-Income, English learner, and special education resources. Additionally, the annual spending plans of each Organizational Unit shall describe how the Organizational Unit expects to achieve student growth and how the Organizational Unit will achieve State education goals, as defined by the State Board. The State Superintendent may, from time to time, identify additional requisites for Organizational Units to satisfy when compiling the annual spending plans required under this subsection (h). The format and scope of annual spending plans shall be developed by the State Superintendent in conjunction with the Professional Review Panel.
        (10) No later than January 1, 2018, the State
    
Superintendent shall develop a 5-year strategic plan for all Organizational Units to help in planning for adequacy funding under this Section. The State Superintendent shall submit the plan to the Governor and the General Assembly, as provided in Section 3.1 of the General Assembly Organization Act. The plan shall include recommendations for:
            (A) a framework for collaborative, professional,
        
innovative, and 21st century learning environments using the Evidence-Based Funding model;
            (B) ways to prepare and support this State's
        
educators for successful instructional careers;
            (C) application and enhancement of the current
        
financial accountability measures, the approved State plan to comply with the federal Every Student Succeeds Act, and the Illinois Balanced Accountability Measures in relation to student growth and elements of the Evidence-Based Funding model; and
            (D) implementation of an effective school
        
adequacy funding system based on projected and recommended funding levels from the General Assembly.
    (i) Professional Review Panel.
        (1) A Professional Review Panel is created to study
    
and review the implementation and effect of the Evidence-Based Funding model under this Section and to recommend continual recalibration and future study topics and modifications to the Evidence-Based Funding model. The Panel shall elect a chairperson and vice chairperson by a majority vote of the Panel and shall advance recommendations based on a majority vote of the Panel. A minority opinion may also accompany any recommendation of the majority of the Panel. The Panel shall be appointed by the State Superintendent, except as otherwise provided in paragraph (2) of this subsection (i) and include the following members:
            (A) Two appointees that represent district
        
superintendents, recommended by a statewide organization that represents district superintendents.
            (B) Two appointees that represent school boards,
        
recommended by a statewide organization that represents school boards.
            (C) Two appointees from districts that represent
        
school business officials, recommended by a statewide organization that represents school business officials.
            (D) Two appointees that represent school
        
principals, recommended by a statewide organization that represents school principals.
            (E) Two appointees that represent teachers,
        
recommended by a statewide organization that represents teachers.
            (F) Two appointees that represent teachers,
        
recommended by another statewide organization that represents teachers.
            (G) Two appointees that represent regional
        
superintendents of schools, recommended by organizations that represent regional superintendents.
            (H) Two independent experts selected solely by
        
the State Superintendent.
            (I) Two independent experts recommended by public
        
universities in this State.
            (J) One member recommended by a statewide
        
organization that represents parents.
            (K) Two representatives recommended by collective
        
impact organizations that represent major metropolitan areas or geographic areas in Illinois.
            (L) One member from a statewide organization
        
focused on research-based education policy to support a school system that prepares all students for college, a career, and democratic citizenship.
            (M) One representative from a school district
        
organized under Article 34 of this Code.
        The State Superintendent shall ensure that the
    
membership of the Panel includes representatives from school districts and communities reflecting the geographic, socio-economic, racial, and ethnic diversity of this State. The State Superintendent shall additionally ensure that the membership of the Panel includes representatives with expertise in bilingual education and special education. Staff from the State Board shall staff the Panel.
        (2) In addition to those Panel members appointed by
    
the State Superintendent, 4 members of the General Assembly shall be appointed as follows: one member of the House of Representatives appointed by the Speaker of the House of Representatives, one member of the Senate appointed by the President of the Senate, one member of the House of Representatives appointed by the Minority Leader of the House of Representatives, and one member of the Senate appointed by the Minority Leader of the Senate. There shall be one additional member appointed by the Governor. All members appointed by legislative leaders or the Governor shall be non-voting, ex officio members.
        (3) On an annual basis, the State Superintendent
    
shall recalibrate the following per pupil elements of the Adequacy Target and applied to the formulas, based on the Panel's study of average expenses as reported in the most recent annual financial report:
            (A) gifted under subparagraph (M) of paragraph
        
(2) of subsection (b) of this Section;
            (B) instructional materials under subparagraph
        
(O) of paragraph (2) of subsection (b) of this Section;
            (C) assessment under subparagraph (P) of
        
paragraph (2) of subsection (b) of this Section;
            (D) student activities under subparagraph (R) of
        
paragraph (2) of subsection (b) of this Section;
            (E) maintenance and operations under subparagraph
        
(S) of paragraph (2) of subsection (b) of this Section; and
            (F) central office under subparagraph (T) of
        
paragraph (2) of subsection (b) of this Section.
        (4) On a periodic basis, the Panel shall study all
    
the following elements and make recommendations to the State Board, the General Assembly, and the Governor for modification of this Section:
            (A) The format and scope of annual spending plans
        
referenced in paragraph (9) of subsection (h) of this Section.
            (B) The Comparable Wage Index under this Section,
        
to be studied by the Panel and reestablished by the State Superintendent every 5 years.
            (C) Maintenance and operations. Within 5 years
        
after the implementation of this Section, the Panel shall make recommendations for the further study of maintenance and operations costs, including capital maintenance costs, and recommend any additional reporting data required from Organizational Units.
            (D) "At-risk student" definition. Within 5 years
        
after the implementation of this Section, the Panel shall make recommendations for the further study and determination of an "at-risk student" definition. Within 5 years after the implementation of this Section, the Panel shall evaluate and make recommendations regarding adequate funding for poverty concentration under the Evidence-Based Funding model.
            (E) Benefits. Within 5 years after the
        
implementation of this Section, the Panel shall make recommendations for further study of benefit costs.
            (F) Technology. The per pupil target for
        
technology shall be reviewed every 3 years to determine whether current allocations are sufficient to develop 21st century learning in all classrooms in this State and supporting a one-to-one technological device program in each school. Recommendations shall be made no later than 3 years after the implementation of this Section.
            (G) Local Capacity Target. Within 3 years after
        
the implementation of this Section, the Panel shall make recommendations for any additional data desired to analyze possible modifications to the Local Capacity Target, to be based on measures in addition to solely EAV and to be completed within 5 years after implementation of this Section.
            (H) Funding for Alternative Schools, Laboratory
        
Schools, safe schools, and alternative learning opportunities programs. By the beginning of the 2021-2022 school year, the Panel shall study and make recommendations regarding the funding levels for Alternative Schools, Laboratory Schools, safe schools, and alternative learning opportunities programs in this State.
            (I) Funding for college and career acceleration
        
strategies. By the beginning of the 2021-2022 school year, the Panel shall study and make recommendations regarding funding levels to support college and career acceleration strategies in high school that have been demonstrated to result in improved secondary and postsecondary outcomes, including Advanced Placement, dual-credit opportunities, and college and career pathway systems.
            (J) Special education investments. By the
        
beginning of the 2021-2022 school year, the Panel shall study and make recommendations on whether and how to account for disability types within the special education funding category.
            (K) Early childhood investments. In collaboration
        
with the Illinois Early Learning Council, the Panel shall include an analysis of what level of Preschool for All Children funding would be necessary to serve all children ages 0 through 5 years in the highest-priority service tier, as specified in paragraph (4.5) of subsection (a) of Section 2-3.71 of this Code, and an analysis of the potential cost savings that that level of Preschool for All Children investment would have on the kindergarten through grade 12 system.
        (5) Within 5 years after the implementation of this
    
Section, the Panel shall complete an evaluative study of the entire Evidence-Based Funding model, including an assessment of whether or not the formula is achieving State goals. The Panel shall report to the State Board, the General Assembly, and the Governor on the findings of the study.
        (6) Within 3 years after the implementation of this
    
Section, the Panel shall evaluate and provide recommendations to the Governor and the General Assembly on the hold-harmless provisions of this Section found in the Base Funding Minimum.
    (j) References. Beginning July 1, 2017, references in other laws to general State aid funds or calculations under Section 18-8.05 of this Code shall be deemed to be references to evidence-based model formula funds or calculations under this Section.
(Source: P.A. 100-465, eff. 8-31-17.)