‘‘(6) COMPLIANCE.—For the purpose of deter-
mining compliance with paragraph (1), a local edu-
cational agency — 
‘‘(A) shall exclude State and local funds 
expended for the excess costs of providing 
English 
language 
instruction 
for 
Limited 
English Proficient students as determined by 
the local educational agency; 
‘‘(B) shall exclude State and local funds 
expended for the excess costs of providing serv-
ices to children with disabilities as determined 
by the local educational agency; and 
‘‘(C) may exclude supplemental State or 
local funds in any school attendance area or 
school for programs that meet the intent and 
purpose of this part. 
‘‘(7) FORCED
TRANSFERS.—Nothing in this 
subsection shall be construed to require the forced or 
involuntary transfer of any school personnel to com-
ply with subparagraph (A) of paragraph (1). 
‘‘(8) COMPARABILITY
AS
MINIMUM
STAND-
ARD.— 
‘‘(A) IN GENERAL.—Nothing in this sub-
section shall be construed to limit or discourage 
the allocation of State or local funds to schools 
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served under this part in excess of 100 percent 
of the average per-pupil expenditure for schools 
not served under this part. 
‘‘(B) EXCEPTION.—If the local educational 
agency is serving all schools under this part, 
nothing shall be construed to discourage the al-
location of State and local funds to any higher 
poverty schools in excess of 100 percent of the 
average per-pupil expenditure in lower poverty 
schools. 
‘‘(9) PUBLIC REPORTING.— 
‘‘(A) SCHOOL REPORT CARDS.—Beginning 
with the first academic year that begins after 
the date of the enactment of the ESEA Fiscal 
Fairness Act, and for each academic year there-
after, each local educational agency shall in-
clude on the school report cards required under 
section 1111(h)(2) the following: 
‘‘(i) The average per-pupil expendi-
tures of State and local funds for the 
school. 
‘‘(ii) The average per-pupil expendi-
tures of State and local funds for schools 
in the local educational agency not served 
under this part or for lower poverty schools 
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when all schools in the local educational 
agency are served under this part. 
‘‘(iii) The mean of average per-pupil 
expenditures of State and local funds for 
all schools in the State. 
‘‘(B) 
UP-TO-DATE
SCHOOL-BY-SCHOOL 
LISTING.—Beginning with the first academic 
year that begins after the date of the enactment 
of the ESEA Fiscal Fairness Act and for each 
academic year thereafter, the State educational 
agency shall make publicly available the up-to- 
date school-by-school listings of per-pupil ex-
penditures of State and local funds submitted 
by each local educational agency, as required by 
paragraph (2)(A)(i). 
‘‘(10) DEFINITIONS.—For purposes of this sub-
section: 
‘‘(A) EXPENDITURES.— 
‘‘(i) IN GENERAL.—The term ‘expend-
itures’ means— 
‘‘(I) salary expenditures for class-
room teachers, including not only base 
salaries but also incentive pay, bo-
nuses, and supplemental stipends for 
mentoring or other additional roles; 
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‘‘(II) salary expenditures for in-
structional and instructional support 
staff who are not classroom teachers 
(such as principals, librarians, para-
professionals, academic coaches, and 
curriculum specialists), including not 
only base salaries but also incentive 
pay, bonuses, and supplemental sti-
pends for mentoring or other addi-
tional roles; 
‘‘(III) salary expenditures for 
noninstructional staff, including stu-
dent support staff; and 
‘‘(IV) nonpersonnel expenditures 
such as— 
‘‘(aa) professional develop-
ment for teachers and other 
staff; 
‘‘(bb) instructional materials 
and supplies; 
‘‘(cc) computers, software, 
and other technology; 
‘‘(dd) 
contracted 
services 
such as distance learning, art, 
athletics, and technology services; 
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‘‘(ee) 
library 
books 
and 
media center materials; and 
‘‘(ff) such other expendi-
tures as the Secretary of Edu-
cation may require. 
‘‘(ii) 
DETERMINATIONS.—For 
pur-
poses of subclauses (I) and (II) of clause 
(i), in the determination of salary expendi-
tures, salary differentials for years of em-
ployment shall be included. 
‘‘(B) HIGHER
POVERTY
SCHOOL.—The 
term ‘higher poverty school’ means a school 
that is in the highest four quartiles of the per-
centage of pupils from low-income families in a 
local educational agency. 
‘‘(C) 
LOWER
POVERTY
SCHOOL.—The 
term ‘lower poverty school’ means a school that 
is in the lowest quartile of the percentage of pu-
pils from low-income families in a local edu-
cational agency.’’. 
Æ 
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