1.1                          A bill for an act
  1.2             relating to education finance; authorizing school 
  1.3             districts to levy for certain unreimbursed pupil 
  1.4             transportation costs; amending Minnesota Statutes 
  1.5             2002, section 123B.92, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 123B.92, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 11.  [PUPIL TRANSPORTATION LEVY.] (a) A school 
  1.10  district may levy for unreimbursed pupil transportation expenses.
  1.11     (b) The levy must not exceed the sum of the district's 
  1.12  pupil transportation expenses in the second previous year for: 
  1.13     (1) expenditures for the (i) regular, (ii) excess, (iii) 
  1.14  desegregation, (iv) transportation services for pupils with 
  1.15  disabilities, and (v) nonpublic nonregular transportation 
  1.16  categories defined in subdivision 1; 
  1.17     (2) depreciation expenses equal to one year's depreciation 
  1.18  on the district's school bus fleet and mobile units computed on 
  1.19  a straight-line basis at the rate of 15 percent per year for 
  1.20  districts operating a program under section 124D.128 for grades 
  1.21  1 through 12 for all students in the district and 12.5 percent 
  1.22  per year for other districts of the cost of the fleet, plus an 
  1.23  amount equal to one year's depreciation on the district's 
  1.24  type-III school buses, as defined in section 169.01, subdivision 
  1.25  6, clause (5), which must be used a majority of the time for 
  2.1   pupil transportation purposes, computed on a straight-line basis 
  2.2   at the rate of 20 percent per year of the cost of the type-III 
  2.3   school buses; and 
  2.4      (3) other nonregular transportation services authorized by 
  2.5   the school board. 
  2.6      (c) The amount of the levy calculated in paragraph (b) must 
  2.7   be reduced by the sum of: 
  2.8      (1) the amount of nonpublic pupil transportation aid that 
  2.9   the district received in the second previous year under 
  2.10  subdivision 9; 
  2.11     (2) the amount of any revenue received in the second 
  2.12  previous year for the transportation of disabled students under 
  2.13  sections 125A.76 and 125A.79; 
  2.14     (3) the amount of transportation sparsity revenue received 
  2.15  in the second previous year under section 126C.10, subdivision 
  2.16  18; 
  2.17     (4) the amount of desegregation revenue in the second 
  2.18  previous year specifically designated for pupil transportation 
  2.19  services under section 124D.87; and 
  2.20     (5) the amount of pupil transportation fees collected for 
  2.21  transportation services listed in paragraph (b). 
  2.22     <b>[EFFECTIVE DATE.]</b> This section is effective for taxes 
  2.23  payable in 2005.