Public Act 101-0017
 
SB2096 EnrolledLRB101 09856 AXK 54958 b

    AN ACT concerning education.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The School Code is amended by changing Sections
2-3.155, 2-3.170, 14-7.03, 18-3, 18-8.15, 28-1, 28-4, 28-7,
28-8, 28-9, and 28-21 as follows:
 
    (105 ILCS 5/2-3.155)
    Sec. 2-3.155. Textbook block grant program.
    (a) The provisions of this Section are in the public
interest, for the public benefit, and serve secular public
purposes.
    (b) As used in this Section, "textbook" means any book or
book substitute that a pupil uses as a text or text substitute,
including electronic textbooks. "Textbook" includes books,
reusable workbooks, manuals, whether bound or in loose-leaf
form, instructional computer software, and electronic
textbooks and the technological equipment necessary to gain
access to and use electronic textbooks intended as a principal
source of study material for a given class or group of
students. "Textbook" also includes science curriculum
materials in a kit format that includes pre-packaged consumable
materials if (i) it is shown that the materials serve as a
textbook substitute, (ii) the materials are for use by the
pupils as a principal learning source, (iii) each component of
the materials is integrally necessary to teach the requirements
of the intended course, (iv) the kit includes teacher guidance
materials, and (v) the purchase of individual consumable
materials is not allowed.
    (c) Subject Beginning July 1, 2011, subject to annual
appropriation by the General Assembly, the State Board of
Education is authorized to provide annual funding to public
school districts and State-recognized, non-public schools
serving students in grades kindergarten through 12 for the
purchase of selected textbooks. The textbooks authorized to be
purchased under this Section are limited without exception to
textbooks that have been preapproved and designated by the
State Board of Education for use in any public school and that
are secular, non-religious, and non-sectarian. The State Board
of Education shall annually publish a list of the textbooks
authorized to be purchased under this Section. Each public
school district and State-recognized, non-public school shall,
subject to appropriations for that purpose, receive a per pupil
grant for the purchase of secular textbooks. The per pupil
grant amount must be calculated by the State Board of Education
utilizing the total appropriation made for these purposes
divided by the most current student enrollment data available.
    (d) The State Board of Education may adopt rules as
necessary for the implementation of this Section and to ensure
the religious neutrality of the textbook block grant program,
as well as provide for the monitoring of all textbooks
authorized in this Section to be purchased directly by
State-recognized, nonpublic schools serving students in grades
kindergarten through 12.
(Source: P.A. 97-570, eff. 8-25-11; 97-813, eff. 7-13-12.)
 
    (105 ILCS 5/2-3.170)
    Sec. 2-3.170. Property tax relief pool grants.
    (a) As used in this Section,
    "EAV" means equalized assessed valuation as defined under
Section 18-8.15 of this Code.
    "Property tax multiplier" equals one minus the square of
the school district's Local Capacity Percentage, as defined in
Section 18-8.15 of this Code.
    "Local capacity percentage multiplier" means one minus the
school district's Local Capacity Percentage, as defined in
Section 18-8.15.
    "State Board" means the State Board of Education.
    "Unit equivalent tax rate" means the Adjusted Operating Tax
Rate, as defined in Section 18-8.15 of this Code, multiplied by
a factor of 1 for unit school districts, 13/9 for elementary
school districts, and 13/4 for high school districts.
    (b) Subject to appropriation, the State Board shall provide
grants to eligible school districts that provide tax relief to
the school district's residents, which may be no greater than
1% of EAV for a unit district, 0.69% of EAV for an elementary
school district, or 0.31% of EAV for a high school district, as
provided in this Section.
    (b-5) Each year, the State Board shall set a threshold
above which any school district in this State may apply for
property tax relief under this Section. School districts may
apply for property tax this relief under this Section
concurrently to setting their levy for the fiscal year. The
intended relief may not be greater than 1% of the EAV for a
unit district, 0.69% of the EAV for an elementary school
district, or 0.31% of the EAV for a high school district,
multiplied by the school district's local capacity percentage
multiplier. The State Board shall process applications for
relief, providing a grant to those districts with the highest
operating tax rate, as determined by those districts with the
highest percentage of the simple average operating tax rate of
districts of the same type, either elementary, high school, or
unit, the highest unit equivalent tax rate first, in an amount
equal to the intended relief multiplied by the property tax
multiplier. The State Board shall provide grants to school
districts in order of priority until the property tax relief
pool is exhausted. If more school districts apply for relief
under this subsection than there are funds available, the State
Board must distribute the grants and prorate any remaining
funds to the final school district that qualifies for grant
relief. The abatement amount for that district must be equal to
the grant amount divided by the property tax multiplier.
    If a school district receives the State Board's approval of
a grant under this Section by March 1 of the fiscal year, the
school district shall present a duly authorized and approved
abatement resolution by March 30 of the fiscal year to the
county clerk of each county in which the school files its levy,
authorizing the county clerk to lower the school district's
levy by the amount designated in its application to the State
Board. When the preceding requisites are satisfied, the county
clerk shall reduce the amount collected for the school district
by the amount indicated in the school district's abatement
resolution for that fiscal year.
    (c) (Blank). Each year, the State Board shall publish an
estimated threshold unit equivalent tax rate. School districts
whose adjusted operating tax rate, as defined in this Section,
is greater than the estimated threshold unit equivalent tax
rate are eligible for relief under this Section. This estimated
tax rate shall be based on the most recent available data
provided by school districts pursuant to Section 18-8.15 of
this Code. The State Board shall estimate this property tax
rate based on the amount appropriated to the grant program and
the assumption that a set of school districts, based on
criteria established by the State Board, will apply for grants
under this Section. The criteria shall be based on reasonable
assumptions about when school districts will apply for the
grant.
    (d) School districts seeking grants under this Section
shall apply to the State Board each year. All applications to
the State Board for grants shall include the amount of the tax
relief intended by the school district.
    (e) Each year, based on the most recent available data
provided by school districts pursuant to Section 18-8.15 of
this Code, the State Board shall calculate the order of
priority for grant eligibility under subsection (b-5) the unit
equivalent tax rate, based on the applications received by the
State Board, above which the appropriations are sufficient to
provide relief and publish a list of the school districts
eligible for relief. The State Board shall first provide grants
in the manner provided under subsection (b-5) to those
districts with the highest unit equivalent tax rates.
    (f) The State Board shall publish a final list of eligible
grant recipients and provide payment of the grants by March 1
of each year.
    (g) If notice of eligibility payment from the State Board
is received by a school district by March 1, then by March 30,
the school district shall file an abatement of its property tax
levy in an amount equal to the grant received under this
Section divided by the property tax multiplier. Payment of all
grant amounts shall be made by June 1 each fiscal year. The
State Superintendent of Education shall establish the timeline
in such cases in which notice cannot be made by March 1.
    (h) The total property tax relief allowable to a school
district under this Section shall be calculated based on the
total amount of reduction in the school district's aggregate
extension. The total grant shall be equal to the reduction,
multiplied by the property tax multiplier. The reduction shall
be equal limited to the lesser of (i) 1% of a district's EAV
for a unit school district, 0.69% for an elementary school
district, or 0.31% for a high school district, multiplied by
the school district's local capacity percentage multiplier or
(ii) the amount that the unit equivalent tax rate is greater
than the threshold unit equivalent tax rate determined by the
State Board, multiplied by the school district's EAV. If clause
(ii) of this subsection (h) is the lesser value and the
difference between the school district's unit equivalent tax
rate and the threshold unit equivalent tax rate is less than
1%, then the difference is multiplied by 1 for a unit school
district, by 0.69 for an elementary school district, or by 0.31
for a high school district.
    (i) If the State Board does not expend all appropriations
allocated pursuant to this Section, then any remaining funds
shall be allocated pursuant to Section 18-8.15 of this Code.
    (j) The State Board shall prioritize payments under Section
18-8.15 of this Code over payments under this Section, if
necessary.
    (k) Any grants received by a school district shall be
included in future calculations of that school district's Base
Funding Minimum under Section 18-8.15 of this Code. Beginning
with Fiscal Year 2020, if a school district receives a grant
under this Section, the school district must present to the
county clerk a duly authorized and approved abatement
resolution by March 30 for the year in which the school
district receives the grant and the successive fiscal year
following the receipt of the grant, authorizing the county
clerk to lower the school district's levy by the amount
designated in its original application to the State Board.
After receiving a resolution, the county clerk must reduce the
amount collected for the school district by the amount
indicated in the school district's abatement resolution for
that fiscal year. If a school district does not abate in this
amount for the successive fiscal year, the grant amount may not
be included in the school district's Base Funding Minimum under
Section 18-8.15 in the fiscal year following the tax year in
which the abatement is not authorized and in any future fiscal
year thereafter, and the county clerk must notify the State
Board of the increase no later 30 days after it occurs.
    (l) In the tax year following receipt of a Property Tax
Pool Relief Grant, the aggregate levy of any school district
receiving a grant under this Section, for purposes of the
Property Tax Extension Limitation Law, shall include the tax
relief the school district provided in the previous taxable
year under this Section.
(Source: P.A. 100-465, eff. 8-31-17; 100-582, eff. 3-23-18;
100-863, eff. 8-14-18.)
 
    (105 ILCS 5/14-7.03)  (from Ch. 122, par. 14-7.03)
    Sec. 14-7.03. Special education classes Education Classes
for children Children from orphanages Orphanages, foster
family homes, children's homes Foster Family Homes, Children's
Homes, or in State residential units Housing Units. If a school
district maintains special education classes on the site of
orphanages and children's homes, or if children from the
orphanages, children's homes, foster family homes, other State
agencies, or State residential units for children attend
classes for children with disabilities in which the school
district is a participating member of a joint agreement, or if
the children from the orphanages, children's homes, foster
family homes, other State agencies, or State residential units
attend classes for the children with disabilities maintained by
the school district, then reimbursement shall be paid to
eligible districts in accordance with the provisions of this
Section by the Comptroller as directed by the State
Superintendent of Education.
    The amount of tuition for such children shall be determined
by the actual cost of maintaining such classes, using the per
capita cost formula set forth in Section 14-7.01, such program
and cost to be pre-approved by the State Superintendent of
Education.
    If a school district makes a claim for reimbursement under
Section 18-3 or 18-4 of this Code Act it shall not include in
any claim filed under this Section a claim for such children.
Payments authorized by law, including State or federal grants
for education of children included in this Section, shall be
deducted in determining the tuition amount.
    Nothing in this Code Act shall be construed so as to
prohibit reimbursement for the tuition of children placed in
for profit facilities. Private facilities shall provide
adequate space at the facility for special education classes
provided by a school district or joint agreement for children
with disabilities who are residents of the facility at no cost
to the school district or joint agreement upon request of the
school district or joint agreement. If such a private facility
provides space at no cost to the district or joint agreement
for special education classes provided to children with
disabilities who are residents of the facility, the district or
joint agreement shall not include any costs for the use of
those facilities in its claim for reimbursement.
    Reimbursement for tuition may include the cost of providing
summer school programs for children with severe and profound
disabilities served under this Section. Claims for that
reimbursement shall be filed by November 1 and shall be paid on
or before December 15 from appropriations made for the purposes
of this Section.
    The State Board of Education shall establish such rules and
regulations as may be necessary to implement the provisions of
this Section.
    Claims filed on behalf of programs operated under this
Section housed in an orphanage, children's home, private
facility, State residential unit, district or joint agreement
site, a jail, detention center, or county-owned shelter care
facility shall be on an individual student basis only for
eligible students with disabilities. These claims shall be in
accordance with applicable rules.
    Each district claiming reimbursement for a program
operated as a group program shall have an approved budget on
file with the State Board of Education prior to the initiation
of the program's operation. On September 30, December 31, and
March 31, the State Board of Education shall voucher payments
to group programs based upon the approved budget during the
year of operation. Final claims for group payments shall be
filed on or before July 15. Final claims for group programs
received at the State Board of Education on or before June 15
shall be vouchered by June 30. Final claims received at the
State Board of Education between June 16 and July 15 shall be
vouchered by August 30. Claims for group programs received
after July 15 shall not be honored.
    Each district claiming reimbursement for individual
students shall have the eligibility of those students verified
by the State Board of Education. On September 30, December 31,
and March 31, the State Board of Education shall voucher
payments for individual students based upon an estimated cost
calculated from the prior year's claim. Final claims for
individual students for the regular school term must be
received at the State Board of Education by June July 15.
Claims for individual students received after June July 15
shall not be honored. Claims received by June 15 may be amended
until August 1. Final claims for individual students shall be
vouchered by August 31 30. However, notwithstanding any other
provisions of this Section or this Code, if the amount
appropriated for any fiscal year is less than the amount
required for purposes of this Section, the amount required to
eliminate any insufficient reimbursement for each district
claim under this Section shall be reimbursed on August 31 of
the next fiscal year. Payments required to eliminate any
insufficiency for prior fiscal year claims shall be made before
any claims are paid for the current fiscal year.
    Reimbursement shall be made based upon approved group
programs or individual students. The State Superintendent of
Education shall direct the Comptroller to pay a specified
amount to the district by the 30th day of September, December,
March, June, or August, respectively. However, notwithstanding
any other provisions of this Section or the School Code,
beginning with fiscal year 1994 and each fiscal year
thereafter, if the amount appropriated for any fiscal year is
less than the amount required for purposes of this Section, the
amount required to eliminate any insufficient reimbursement
for each district claim under this Section shall be reimbursed
on August 30 of the next fiscal year. Payments required to
eliminate any insufficiency for prior fiscal year claims shall
be made before any claims are paid for the current fiscal year.
    The claim of a school district otherwise eligible to be
reimbursed in accordance with Section 14-12.01 for the 1976-77
school year but for this amendatory Act of 1977 shall not be
paid unless the district ceases to maintain such classes for
one entire school year.
    If a school district's current reimbursement payment for
the 1977-78 school year only is less than the prior year's
reimbursement payment owed, the district shall be paid the
amount of the difference between the payments in addition to
the current reimbursement payment, and the amount so paid shall
be subtracted from the amount of prior year's reimbursement
payment owed to the district.
    Regional superintendents may operate special education
classes for children from orphanages, foster family homes,
children's homes, or State residential housing units located
within the educational services region upon consent of the
school board otherwise so obligated. In electing to assume the
powers and duties of a school district in providing and
maintaining such a special education program, the regional
superintendent may enter into joint agreements with other
districts and may contract with public or private schools or
the orphanage, foster family home, children's home, or State
residential housing unit for provision of the special education
program. The regional superintendent exercising the powers
granted under this Section shall be reimbursed for the actual
cost of providing such programs by the resident district as
defined in Section 14-1.11a claim the reimbursement authorized
by this Section directly from the State Board of Education.
    Any child who is not a resident of Illinois who is placed
in a child welfare institution, private facility, foster family
home, State operated program, orphanage, or children's home
shall have the payment for his educational tuition and any
related services assured by the placing agent.
    For each student with a disability who is placed in a
residential facility by an Illinois public agency or by any
court in this State, the costs for educating the student are
eligible for reimbursement under this Section.
    The district of residence of the student with a disability
as defined in Section 14-1.11a is responsible for the actual
costs of the student's special education program and is
eligible for reimbursement under this Section when placement is
made by a State agency or the courts.
    When a dispute arises over the determination of the
district of residence under this Section, the district or
districts may appeal the decision in writing to the State
Superintendent of Education, who, upon review of materials
submitted and any other items or information he or she may
request for submission, shall issue a written decision on the
matter. The decision of the State Superintendent of Education
shall be final.
    In the event a district does not make a tuition payment to
another district that is providing the special education
program and services, the State Board of Education shall
immediately withhold 125% of the then remaining annual tuition
cost from the State aid or categorical aid payment due to the
school district that is determined to be the resident school
district. All funds withheld by the State Board of Education
shall immediately be forwarded to the school district where the
student is being served.
    When a child eligible for services under this Section
14-7.03 must be placed in a nonpublic facility, that facility
shall meet the programmatic requirements of Section 14-7.02 and
its regulations, and the educational services shall be funded
only in accordance with this Section 14-7.03.
(Source: P.A. 98-739, eff. 7-16-14; 99-143, eff. 7-27-15.)
 
    (105 ILCS 5/18-3)  (from Ch. 122, par. 18-3)
    Sec. 18-3. Tuition of children from orphanages and
children's homes. When the children from any home for orphans,
dependent, abandoned or maladjusted children maintained by any
organization or association admitting to such home children
from the State in general or when children residing in a school
district wherein the State of Illinois maintains and operates
any welfare or penal institution on property owned by the State
of Illinois, which contains houses, housing units or housing
accommodations within a school district, attend grades
kindergarten through 12 of the public schools maintained by
that school district, the State Superintendent of Education
shall direct the State Comptroller to pay a specified amount
sufficient to pay the annual tuition cost of such children who
attended such public schools during the regular school year
ending on June 30. The Comptroller shall pay the amount after
receipt of a voucher submitted by the State Superintendent of
Education.
    The amount of the tuition for such children attending the
public schools of the district shall be determined by the State
Superintendent of Education by multiplying the number of such
children in average daily attendance in such schools by 1.2
times the total annual per capita cost of administering the
schools of the district. Such total annual per capita cost
shall be determined by totaling all expenses of the school
district in the educational, operations and maintenance, bond
and interest, transportation, Illinois municipal retirement,
and rent funds for the school year preceding the filing of such
tuition claims less expenditures not applicable to the regular
K-12 program, less offsetting revenues from State sources
except those from the common school fund, less offsetting
revenues from federal sources except those from federal
impaction aid, less student and community service revenues,
plus a depreciation allowance; and dividing such total by the
average daily attendance for the year.
    Annually on or before June July 15 the superintendent of
the district shall certify to the State Superintendent of
Education the following:
        1. The name of the home and of the organization or
    association maintaining it; or the legal description of the
    real estate upon which the house, housing units, or housing
    accommodations are located and that no taxes or service
    charges or other payments authorized by law to be made in
    lieu of taxes were collected therefrom or on account
    thereof during either of the calendar years included in the
    school year for which claim is being made;
        2. The number of children from the home or living in
    such houses, housing units or housing accommodations and
    attending the schools of the district;
        3. The total number of children attending the schools
    of the district;
        4. The per capita tuition charge of the district; and
        5. The computed amount of the tuition payment claimed
    as due.
    Whenever the persons in charge of such home for orphans,
dependent, abandoned or maladjusted children have received
from the parent or guardian of any such child or by virtue of
an order of court a specific allowance for educating such
child, such persons shall pay to the school board in the
district where the child attends school such amount of the
allowance as is necessary to pay the tuition required by such
district for the education of the child. If the allowance is
insufficient to pay the tuition in full the State
Superintendent of Education shall direct the Comptroller to pay
to the district the difference between the total tuition
charged and the amount of the allowance.
    Whenever the facilities of a school district in which such
house, housing units or housing accommodations are located, are
limited, pupils may be assigned by that district to the schools
of any adjacent district to the limit of the facilities of the
adjacent district to properly educate such pupils as shall be
determined by the school board of the adjacent district, and
the State Superintendent of Education shall direct the
Comptroller to pay a specified amount sufficient to pay the
annual tuition of the children so assigned to and attending
public schools in the adjacent districts and the Comptroller
shall draw his warrant upon the State Treasurer for the payment
of such amount for the benefit of the adjacent school districts
in the same manner as for districts in which the houses,
housing units or housing accommodations are located.
    The school district shall certify to the State
Superintendent of Education the report of claims due for such
tuition payments on or before July 15. The State Superintendent
of Education shall direct the Comptroller to pay to the
district, on or before August 15, the amount due the district
for the school year in accordance with the calculation of the
claim as set forth in this Section.
    Summer session costs shall be reimbursed based on the
actual expenditures for providing these services. On or before
November 1 of each year, the superintendent of each eligible
school district shall certify to the State Superintendent of
Education the claim of the district for the summer session
following the regular school year just ended. The State
Superintendent of Education shall transmit to the Comptroller
no later than December 15th of each year vouchers for payment
of amounts due to school districts for summer session.
    Claims for tuition for children from any home for orphans
or dependent, abandoned, or maladjusted children beginning
with the 1993-1994 school year shall be paid on a current year
basis. On September 30, December 31, and March 31, the State
Board of Education shall voucher payments for districts with
those students based on an estimated cost calculated from the
prior year's claim. The school district shall certify to the
State Superintendent of Education the report of claims due for
such tuition payments on or before June 15. Claims received by
June 15 may be amended until August 1. The State Superintendent
of Education shall direct the State Comptroller to pay to the
district, on or before August 31, the amount due for the
district for the school year in accordance with the calculation
of the claim as set forth in this Section. Final claims for
those students for the regular school term must be received at
the State Board of Education by July 15 following the end of
the regular school year. Final claims for those students shall
be vouchered by August 30. During fiscal year 1994 both the
1992-1993 school year and the 1993-1994 school year shall be
paid in order to change the cycle of payment from a
reimbursement basis to a current year funding basis of payment.
However, notwithstanding any other provisions of this Section
or the School Code, beginning with fiscal year 1994 and each
fiscal year thereafter, if the amount appropriated for any
fiscal year is less than the amount required for purposes of
this Section, the amount required to eliminate any insufficient
reimbursement for each district claim under this Section shall
be reimbursed on August 31 30 of the next fiscal year. Payments
required to eliminate any insufficiency for prior fiscal year
claims shall be made before any claims are paid for the current
fiscal year.
    If a school district makes a claim for reimbursement under
Section 14-7.03 it shall not include in any claim filed under
this Section children residing on the property of State
institutions included in its claim under Section 14-7.03.
    Any child who is not a resident of Illinois who is placed
in a child welfare institution, private facility, State
operated program, orphanage or children's home shall have the
payment for his educational tuition and any related services
assured by the placing agent.
    In order to provide services appropriate to allow a student
under the legal guardianship or custodianship of the State to
participate in local school district educational programs,
costs may be incurred in appropriate cases by the district that
are in excess of 1.2 times the district per capita tuition
charge allowed under the provisions of this Section. In the
event such excess costs are incurred, they must be documented
in accordance with cost rules established under the authority
of this Section and may then be claimed for reimbursement under
this Section.
    Planned services for students eligible for this funding
must be a collaborative effort between the appropriate State
agency or the student's group home or institution and the local
school district.
(Source: P.A. 96-734, eff. 8-25-09; 97-256, eff. 1-1-12.)
 
    (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" for fiscal year
    2018 means, for an Organizational Unit, 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 in the immediately preceding school year, plus
    the pre-kindergarten students who receive special
    education services of 2 or more 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, plus the
    pre-kindergarten students who receive special education
    services of 2 or more hours a day as reported to the State
    Board on December 1, for each of the immediately preceding
    3 school years. For fiscal year 2019 and each subsequent
    fiscal year, "Average Student Enrollment" or "ASE" means,
    for an Organizational Unit, 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 in the immediately preceding school
    year, plus the pre-kindergarten students who receive
    special education services as reported to the State Board
    on October 1 and March 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
    pre-kindergarten students who receive special education
    services as reported to the State Board on October 1 and
    March 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. For fiscal year 2018 only,
    the ASE calculation shall include only enrollment taken on
    October 1.
        "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.
        "Computer technology and equipment investment
    allocation" means the final Adequacy Target amount of an
    Organizational Unit assigned to Tier 1 or Tier 2 in the
    prior school year attributable to the additional $285.50
    per student computer technology and equipment investment
    grant divided by the Organizational Unit's final Adequacy
    Target, the result of which shall be multiplied by the
    amount of new funding received pursuant to this Section. An
    Organizational Unit assigned to a Tier 1 or Tier 2 final
    Adequacy Target attributable to the received computer
    technology and equipment investment grant shall include
    all additional investments in computer technology and
    equipment adequacy elements.
        "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, with the
    exception that EL student enrollment shall include
    students in grades pre-kindergarten through 12.
        "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.
        "Limiting rate for Hybrid Districts" means the
    combined elementary school and high school limited rates.
        "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 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 (now repealed).
        "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, Organizational Units assigned
        to Tier 1 and Tier 2 in the prior school year shall
        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 in the Organization Unit's Adequacy Target. The
        State Board may establish additional requirements for
        Organizational Unit expenditures of funds received
        pursuant to this subparagraph (Q), including a
        requirement that funds received pursuant to this
        subparagraph (Q) may be used only for serving the
        technology needs of the district. It is the intent of
        this amendatory Act of the 100th General Assembly that
        all Tier 1 and Tier 2 districts receive the addition to
        their Adequacy Target in the following year, 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 Teachers' Retirement System
        of the State of Illinois and 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 cumulative distribution
        resulting in a percentile ranking 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) The Local Capacity Percentage is equal to the
        percentile ranking of the district. Local Capacity
        Percentage converts each Organizational Unit's Local
        Capacity Ratio to a cumulative distribution resulting
        in a percentile ranking to determine each
        Organizational Unit's relative position to all other
        Organizational Units in this State. The Local Capacity
        Percentage cumulative distribution resulting in a
        percentile ranking 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 Article
        11 of the Illinois Municipal Code, or the Industrial
        Jobs Recovery Law, Division 74.6 of Article 11 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.
            (B-5) The real property equalized assessed
        valuation for a school district shall be adjusted by
        subtracting from the real property value, as equalized
        or assessed by the Department of Revenue, for the
        district an amount computed by dividing the amount of
        any abatement of taxes under Section 18-170 of the
        Property Tax Code by 3.00% for a district maintaining
        grades kindergarten through 12, by 2.30% for a district
        maintaining grades kindergarten through 8, or by 1.05%
        for a district maintaining grades 9 through 12 and
        adjusted by an amount computed by dividing the amount
        of any abatement of taxes under subsection (a) of
        Section 18-165 of the Property Tax Code by the same
        percentage rates for district type as specified in this
        subparagraph (B-5).
            (C) For Organizational Units that are Hybrid
        Districts, the State Superintendent shall use the
        lesser of the adjusted equalized assessed valuation
        for property within the partial elementary unit
        district for elementary purposes, as defined in
        Article 11E of this Code, or the adjusted 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. For any school district
    whose EAV in the immediately preceding year is used in
    calculations, in the following year, the Adjusted EAV shall
    be the average of its EAV over the immediately preceding 2
    years or the immediately preceding year if that year
    represents a decline of 10% or more compared to the 2-year
    average.
        "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), 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 (now repealed) 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 (now repealed) 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 or a Specially Funded
    Unit shall be the amount of State funds distributed to the
    Organizational Unit or Specially Funded 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 (now
    repealed); 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. 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, (ii) the
    Base Funding Minimum for the prior school year, and (iii)
    any amount received by a school district pursuant to
    Section 7 of Article 97 of Public Act 100-21.
    (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.
        (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.
        (8.5) If a school district withdraws from a special
    education cooperative, the portion of the Base Funding
    Minimum that is attributable to the school district may be
    redistributed to the school district upon withdrawal. The
    school district and the cooperative must include the amount
    of the Base Funding Minimum that is to be re-apportioned in
    their withdrawal agreement and notify the State Board of
    the change with a copy of the agreement upon withdrawal.
        (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 the Tier 1 allocation rate set by paragraph (4) of
        this subsection (g), 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
    and computer technology and equipment for Organizational
    Units assigned to Tier 1 or Tier 2 that received an
    additional $285.50 per student computer technology and
    equipment investment grant to their Adequacy Target
    pursuant to the unit's Base Funding Minimum, Special
    Education Allocation, Bilingual Education Allocation, and
    computer technology and equipment investment 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 and the State Board
    of Education in conjunction with the Professional Review
    Panel. School districts that serve students under Article
    14C of this Code shall continue to submit information as
    required under Section 14C-12 of this Code.
        (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.
        (11) On an annual basis, the State Superintendent must
    recalibrate all of the following per pupil elements of the
    Adequacy Target and applied to the formulas, based on the
    study of average expenses and as reported in the most
    recent annual financial report:
            (A) Gifted under subparagraph (M) of paragraph (2)
        of subsection (b).
            (B) Instructional materials under subparagraph (O)
        of paragraph (2) of subsection (b).
            (C) Assessment under subparagraph (P) of paragraph
        (2) of subsection (b).
            (D) Student activities under subparagraph (R) of
        paragraph (2) of subsection (b).
            (E) Maintenance and operations under subparagraph
        (S) of paragraph (2) of subsection (b).
            (F) Central office under subparagraph (T) of
        paragraph (2) of subsection (b).
    (i) Professional Review Panel.
        (1) A Professional Review Panel is created to study and
    review topics related to the implementation and effect of
    the Evidence-Based Funding, as assigned by a joint
    resolution or Public Act of the General Assembly or a
    motion passed by the State Board of Education. The Panel
    must provide recommendations to and serve the Governor,
    General Assembly, and the State Board model under this
    Section and to recommend continual recalibration and
    future study topics and modifications to the
    Evidence-Based Funding model. The State Superintendent or
    his or her designee must serve as a voting member and
    chairperson of the Panel. The State Superintendent must
    appoint a vice chairperson from the membership of the
    Panel. The Panel must advance recommendations based on a
    three-fifths majority vote of panel members present and
    voting 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) The Panel must study topics at the direction of the
    General Assembly or State Board of Education, as provided
    under paragraph (1). The Panel may also study the following
    topics at the direction of the chairperson: 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, including capital
        maintenance and construction costs. 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 . 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.
        (4) (Blank).
        (5) Within 5 years after the implementation of this
    Section, and every 5 years thereafter, 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) (Blank). 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 (now repealed) 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; 100-578, eff. 1-31-18;
100-582, eff. 3-23-18.)
 
    (105 ILCS 5/28-1)  (from Ch. 122, par. 28-1)
    Sec. 28-1. Copies and prices filed - Bond. No publisher or
retail dealer person shall offer any school instructional
materials for adoption, sale, or exchange in the State until it
he has complied with the following conditions:
    1. The publisher or retail dealer shall publish on its
website by July 15 each year a sworn statement He shall file
with the State Board of Education, annually, by July 15, a
sworn statement of the usual list price, the lowest net
wholesale price, and the lowest net exchange price at which the
material is sold or exchanged for old material on the same
subject of like grade and kind but of a different series taken
in part payment thereof.
    2. The publisher or retail dealer shall obtain He shall
file with the State Board of Education a bond payable to the
People of the State of Illinois with a surety company
authorized to do business in the State of Illinois as surety
thereon , in a penal sum to be determined by the State Board of
Education, of not less than $2,000 $2000 nor more than $10,000
conditioned as follows:
    (a) That the publisher or retail dealer he will furnish
annually any of the materials listed on the sworn statement on
its website in any annual statement filed by him to any school
district and any school corporation in this State at the lowest
net prices contained in the statements and that it he will
maintain said prices uniformly throughout the State.
    (b) That the publisher or retail dealer he will reduce such
net prices in Illinois whenever they are reduced elsewhere in
the United States, and shall publish on its website that he
will file with the State Board of Education a sworn statement
of reductions made elsewhere, so that at no time shall any
instructional material so filed and listed by the publisher or
retail dealer him be sold in this State at a higher net price
than is received for such material elsewhere in the United
States.
    (c) The publisher or retail dealer He shall not enter into
any understanding, agreement or combination to control the
prices or to restrict competition in the sale of instructional
materials.
(Source: P.A. 81-1508.)
 
    (105 ILCS 5/28-4)  (from Ch. 122, par. 28-4)
    Sec. 28-4. Notice of violations - Proceedings for
forfeiture of bond. The school board of each district wherein
the instructional materials listed under the provisions of this
Article have been adopted shall notify the State Board of
Education of any violation of any of the conditions contained
in said bond. The State Board of Education may shall thereupon
notify the person guilty of the violation and if such person
disregards the notification and fails to comply with the
requirements of the contract, the State Board of Education may
shall institute legal proceedings for the forfeiture of the
bond.
(Source: P.A. 81-1508.)
 
    (105 ILCS 5/28-7)  (from Ch. 122, par. 28-7)
    Sec. 28-7. Retail prices of books. It is unlawful for any
retail dealer in textbooks to sell any books listed on the
sworn statement published on the retail dealer's website with
the State Board of Education at a price to exceed a 15% advance
on the net prices as so listed.
(Source: P.A. 81-1508.)
 
    (105 ILCS 5/28-8)  (from Ch. 122, par. 28-8)
    Sec. 28-8. Purchase by districts for resale at cost. School
districts may purchase textbooks and electronic textbooks and
the technological equipment necessary to gain access to and use
electronic textbooks from the publishers and manufacturers at
the prices listed on the sworn statement published on the
retail dealer's website with the State Board of Education and
sell them to the pupils at the listed prices or at such prices
as will include the cost of transportation and handling.
(Source: P.A. 96-1403, eff. 7-29-10.)
 
    (105 ILCS 5/28-9)  (from Ch. 122, par. 28-9)
    Sec. 28-9. Purchase by districts - Designation of agent for
sale. School districts may purchase out of contingent funds
school textbooks or electronic textbooks, instructional
materials, and the technological equipment necessary to gain
access to and use electronic textbooks from the publishers and
manufacturers at the prices listed on the sworn statement
published on the retail dealer's website with the State Board
of Education and may designate a retail dealer or dealers to
act as the agent of the district in selling them to pupils.
Such dealers shall at stated times make settlement with the
district for books sold. Such dealers shall not sell textbooks
at prices which exceed a 10% advance on the net prices as
listed on the sworn statement with the State Board of
Education.
(Source: P.A. 96-1403, eff. 7-29-10.)
 
    (105 ILCS 5/28-21)  (from Ch. 122, par. 28-21)
    Sec. 28-21. The State Board of Education shall require each
publisher of any printed textbook or electronic textbook that
is listed for use by the State Board of Education under this
Article or that is furnished at public expense under Sections
28-14 through 28-19 and is first published after July 19, 2006
to furnish, as provided in this Section, an accessible
electronic file set of contracted print material to the
National Instructional Materials Access Center, which shall
then be available to the State Board of Education or its
authorized user for the purpose of conversion to an accessible
format for use by a child with a print disability and for
distribution to local education agencies. An "accessible
electronic file" means a file that conforms to specifications
of the national file format adopted by the United States
Department of Education. Other terms used in this Section shall
be construed in compliance with the federal Individuals with
Disabilities Education Act and related regulations.
(Source: P.A. 95-415, eff. 8-24-07; 96-1403, eff. 7-29-10.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.