reglab/housing_qa huggingface dataset:
NE Code § 79-1001 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1001 - Act, how cited.

79-1001.  Act, how cited.Sections 79-1001 to 79-1033 shall be known and may be cited as the Tax Equity and Educational Opportunities Support Act.Source   Laws 1990, LB 1059, § 1;   Laws 1995, LB 542, § 1;   Laws 1995, LB 840, § 3;   R.S.Supp.,1995, § 79-3801;   Laws 1996, LB 900, § 652;   Laws 1996, LB 1050, § 10;   Laws 1997, LB 806, § 29;   Laws 1998, LB 1134, § 1;   Laws 1998, LB 1219, § 13;  Laws 1999, LB 149, § 1;  Laws 2001, LB 833, § 3;  Laws 2002, LB 898, § 2;  Laws 2004, LB 1091, § 8;  Laws 2006, LB 1024, § 71;  Laws 2007, LB641, § 12;  Laws 2008, LB988, § 8;  Laws 2009, LB545, § 3;  Laws 2009, First Spec. Sess., LB5, § 2;  Laws 2011, LB18, § 1;  Laws 2011, LB235, § 4;  Laws 2015, LB519, § 10;  Laws 2016, LB1067, § 31.
NE Code § 79-1002 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1002 - Legislative intent.

79-1002.  Legislative intent.It is the intent, purpose, and goal of the Legislature to create a system of financing the public school system which will:(1) Provide state support from all sources of state funding sufficient to support the statewide aggregate general fund operating expenditures for Nebraska elementary and secondary public education that cannot be met by local resources;(2) Reduce the reliance on the property tax for the support of the public school system;(3) Broaden financial support for the public school system by dedicating a portion of the revenue received from the state income tax for support of the system;(4) Keep pace with the increasing cost of operating the public school system;(5) Assure a foundation support level for the operation of the public school system, taking local resources into consideration;(6) Recognize a portion of the costs of programs to address the unique educational needs of students who are in poverty or who have limited English proficiency as being specific to the local system providing such programs;(7) Create a process to collect information regarding the programs and the cost of the programs provided to address the unique educational needs of students who are in poverty or who have limited English proficiency in order to analyze which programs may be appropriate to receive state support and to analyze the poverty and limited English proficiency allowances;(8) Assure a greater level of equity of educational opportunities for all public school students;(9) Assure a greater level of equity in property tax rates for the support of the public school system; and(10) Assure measured growth in the state aid appropriation through the continuation of limits on the growth of general fund budgets of districts.Source   Laws 1990, LB 1059, § 2;   R.S.1943, (1994), § 79-3802;   Laws 1996, LB 900, § 653;   Laws 1996, LB 1050, § 11;   Laws 1997, LB 806, § 30;  Laws 2006, LB 1024, § 72.
NE Code § 79-1005.01 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1005.01 - Tax Commissioner; certify data; department; calculate allocation percentage and local system's allocated income tax funds.

79-1005.01.  Tax Commissioner; certify data; department; calculate allocation percentage and local system's allocated income tax funds.(1) Not later than November 15 of each year, the Tax Commissioner shall certify to the department for the preceding tax year the income tax liability of resident individuals for each local system.(2) For school fiscal years prior to 2017-18, one hundred two million two hundred eighty-nine thousand eight hundred seventeen dollars which is equal to the amount appropriated to the School District Income Tax Fund for distribution in school fiscal year 1992-93 shall be disbursed as option payments as determined under section 79-1009 and as allocated income tax funds as determined in this section and sections 79-1008.01, 79-1015.01, 79-1017.01, and 79-1018.01. For school fiscal years prior to school fiscal year 2017-18, funds not distributed as allocated income tax funds due to minimum levy adjustments shall not increase the amount available to local systems for distribution as allocated income tax funds.(3) Using the data certified by the Tax Commissioner pursuant to subsection (1) of this section, the department shall calculate the allocation percentage and each local system's allocated income tax funds. The allocation percentage shall be the amount stated in subsection (2) of this section minus the total amount paid for option students pursuant to section 79-1009, with the difference divided by the aggregate statewide income tax liability of all resident individuals certified pursuant to subsection (1) of this section. Each local system's allocated income tax funds shall be calculated by multiplying the allocation percentage times the local system's income tax liability certified pursuant to subsection (1) of this section.(4) For school fiscal year 2017-18 and each school fiscal year thereafter, each local system’s allocated income tax funds shall be calculated by multiplying the local system’s income tax liability certified pursuant to subsection (1) of this section by two and twenty-three hundredths percent.Source   Laws 1997, LB 806, § 33;   Laws 1998, Spec. Sess., LB 1, § 16;  Laws 1999, LB 149, § 4;  Laws 2002, LB 898, § 4;  Laws 2004, LB 1093, § 2;  Laws 2008, LB988, § 11;  Laws 2009, First Spec. Sess., LB5, § 4;  Laws 2011, LB235, § 7;  Laws 2016, LB959, § 3;  Laws 2016, LB1066, § 17;  Laws 2016, LB1067, § 34;  Laws 2019, LB675, § 6.
NE Code § 79-1007.06 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.06 - Poverty allowance; calculation.

79-1007.06.  Poverty allowance; calculation.(1) For each school fiscal year, the department shall determine the poverty allowance for each school district that meets the requirements of this section and section 79-1007.07. Each school district shall designate a maximum poverty allowance on a form prescribed by the department on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated. The school district may decline to participate in the poverty allowance by providing the department with a maximum poverty allowance of zero dollars on such form on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated.(2) The poverty allowance for each school district shall equal the lesser of:(a) The maximum amount designated pursuant to subsection (1) of this section by the school district in the local system, if such school district designated a maximum amount, for the school fiscal year for which aid is being calculated; or(b) The sum of:(i) The statewide average general fund operating expenditures per formula student multiplied by 0.0375 then multiplied by the poverty students comprising more than five percent and not more than ten percent of the formula students in the school district; plus(ii) The statewide average general fund operating expenditures per formula student multiplied by 0.0750 then multiplied by the poverty students comprising more than ten percent and not more than fifteen percent of the formula students in the school district; plus(iii) The statewide average general fund operating expenditures per formula student multiplied by 0.1125 then multiplied by the poverty students comprising more than fifteen percent and not more than twenty percent of the formula students in the school district; plus(iv) The statewide average general fund operating expenditures per formula student multiplied by 0.1500 then multiplied by the poverty students comprising more than twenty percent and not more than twenty-five percent of the formula students in the school district; plus(v) The statewide average general fund operating expenditures per formula student multiplied by 0.1875 then multiplied by the poverty students comprising more than twenty-five percent and not more than thirty percent of the formula students in the school district; plus(vi) The statewide average general fund operating expenditures per formula student multiplied by 0.2250 then multiplied by the poverty students comprising more than thirty percent of the formula students in the school district.Source  Laws 2006, LB 1024, § 79;  Laws 2007, LB641, § 19;  Laws 2008, LB988, § 28;  Laws 2009, LB549, § 27;  Laws 2015, LB525, § 19;  Laws 2018, LB1081, § 12.
NE Code § 79-1007.07 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.07 - Financial reports relating to poverty allowance; department; duties; powers.

79-1007.07.  Financial reports relating to poverty allowance; department; duties; powers.(1)(a) The annual financial report required pursuant to section 79-528 shall include:(i) The amount of the poverty allowance used in the certification of state aid pursuant to section 79-1022 for such school fiscal year;(ii) The amount of federal funds received based on poverty as defined by the federal program providing the funds; and(iii) The expenditures and sources of funding for each program related to poverty and the expenditures and sources of funding for support costs directly attributable to poverty.(b) The department shall set up accounting codes for the receipts and expenditures required to be reported on the annual financial report pursuant to this subsection.(2) The department shall determine the poverty allowance expenditures using the reported expenditures on the annual financial report for the most recently available complete data year that would include in the poverty allowance expenditures only those expenditures that are not included in other allowances, that were used to specifically address issues related to the education of students living in poverty, that do not replace expenditures that would have occurred if the students involved in the program did not live in poverty, and that are paid for with noncategorical funds generated by state or local taxes.(3) If the poverty allowance expenditures do not equal 117.65 percent or more of the poverty allowance for the most recently available complete data year, the department shall calculate a poverty allowance correction. The poverty allowance correction shall equal the poverty allowance minus eighty-five percent of the poverty allowance expenditures.(4) The department may request additional information from any school district to assist with calculations and determinations pursuant to this section. If the school district does not provide information upon the request of the department pursuant to this section, the school district shall be disqualified from receiving a poverty allowance for the school fiscal year for which aid is being calculated.Source  Laws 2006, LB 1024, § 80;  Laws 2007, LB641, § 20;  Laws 2008, LB988, § 29;  Laws 2009, LB545, § 5;  Laws 2011, LB18, § 3;  Laws 2012, LB782, § 158;  Laws 2013, LB407, § 4;  Laws 2015, LB525, § 20;  Laws 2018, LB1081, § 13;  Laws 2019, LB675, § 7.
NE Code § 79-1007.08 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.08 - Limited English proficiency allowance; calculation.

79-1007.08.  Limited English proficiency allowance; calculation.(1) For each school fiscal year, the department shall determine the limited English proficiency allowance for each school district that meets the requirements of this section. Each school district shall designate a maximum limited English proficiency allowance on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated. The school district may decline to participate in the limited English proficiency allowance by providing the department with a maximum limited English proficiency allowance of zero dollars on such form on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated.(2) The limited English proficiency allowance for each school district that has not been disqualified pursuant to section 79-1007.09 shall equal the lesser of:(a) The amount designated pursuant to subsection (1) of this section by the school district, if such school district designated a maximum amount, for the school fiscal year for which aid is being calculated; or(b) The statewide average general fund operating expenditures per formula student multiplied by 0.25 then multiplied by:(i) The number of students in the school district who are limited English proficient as defined under 20 U.S.C. 7801, as such section existed on January 1, 2006, if such number is greater than or equal to twelve;(ii) Twelve, if the number of students in the school district who are limited English proficient as defined under 20 U.S.C. 7801, as such section existed on January 1, 2006, is greater than or equal to one and less than twelve; or(iii) Zero, if the number of students in the school district who are limited English proficient as defined under 20 U.S.C. 7801, as such section existed on January 1, 2006, is less than one.Source  Laws 2006, LB 1024, § 81;  Laws 2007, LB641, § 21;  Laws 2008, LB988, § 30;  Laws 2009, LB549, § 28;  Laws 2018, LB1081, § 14.
NE Code § 79-1007.09 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.09 - Financial reports relating to limited English proficiency; department; duties; powers.

79-1007.09.  Financial reports relating to limited English proficiency; department; duties; powers.(1)(a) The annual financial report required pursuant to section 79-528 shall include:(i) The amount of the limited English proficiency allowance used in the certification of state aid pursuant to section 79-1022 for such school fiscal year;(ii) The amount of federal funds received based on students who are limited English proficient as defined by the federal program providing the funds; and(iii) The expenditures and sources of funding for each program related to limited English proficiency and the expenditures and sources of funding for support costs directly attributable to limited English proficiency.(b) The department shall set up accounting codes for the receipts and expenditures required to be reported on the annual financial report pursuant to this subsection.(2) The department shall determine the limited English proficiency allowance expenditures using the reported expenditures on the annual financial report for the most recently available complete data year that would only include in the limited English proficiency allowance expenditures those expenditures that are not included in other allowances, that were used to specifically address issues related to the education of students with limited English proficiency, that do not replace expenditures that would have occurred if the students involved in the program did not have limited English proficiency, and that are paid for with noncategorical funds generated by state or local taxes.(3) If the limited English proficiency allowance expenditures do not equal 117.65 percent or more of the limited English proficiency allowance for the most recently available complete data year, the department shall calculate a limited English proficiency allowance correction. The limited English proficiency allowance correction shall equal the limited English proficiency allowance minus eighty-five percent of the limited English proficiency allowance expenditures. If the limited English proficiency allowance expenditures do not equal fifty percent or more of the allowance for such school fiscal year, the school district shall also be disqualified from receiving a limited English proficiency allowance for the school fiscal year for which aid is being calculated.(4) The department may request additional information from any school district to assist with calculations and determinations pursuant to this section. If the school district does not provide information upon the request of the department pursuant to this section, the school district shall be disqualified from receiving a limited English proficiency allowance for the school fiscal year for which aid is being calculated.Source  Laws 2006, LB 1024, § 82;  Laws 2007, LB641, § 22;  Laws 2008, LB988, § 31;  Laws 2009, LB545, § 6;  Laws 2011, LB18, § 4;  Laws 2013, LB407, § 5;  Laws 2018, LB1081, § 15;  Laws 2019, LB675, § 8.
NE Code § 79-1007.10 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.10 - Cost growth factor; computation.

79-1007.10.  Cost growth factor; computation.(1) For state aid calculated for all school fiscal years except school fiscal year 2010-11, the cost growth factor shall equal the sum of: (a) The basic allowable growth rate pursuant to section 79-1025 for the school fiscal year in which the aid is to be distributed; plus (b) the basic allowable growth rate pursuant to section 79-1025 for the school fiscal year immediately preceding the school fiscal year in which the aid is to be distributed.(2) For state aid calculated for school fiscal year 2010-11, the cost growth factor shall equal the sum of: (i) One; plus (ii) the basic allowable growth rate pursuant to section 79-1025 for the school fiscal year in which the aid is to be distributed; plus (iii) the basic allowable growth rate pursuant to section 79-1025 for the school fiscal year immediately preceding the school fiscal year in which the aid is to be distributed; plus (iv) two percent.Source  Laws 2006, LB 1024, § 83;  Laws 2007, LB21, § 2;  Laws 2008, LB988, § 32;  Laws 2009, LB545, § 7;  Laws 2011, LB235, § 8.
NE Code § 79-1007.12 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.12 - Transportation allowance; calculation.

79-1007.12.  Transportation allowance; calculation.The department shall calculate a transportation allowance for each district equal to the lesser of:(1) Each local system's general fund expenditures for regular route transportation and in lieu of transportation expenditures pursuant to section 79-611 in the second school fiscal year immediately preceding the school fiscal year in which aid is to be paid, but not including special education transportation expenditures or other expenditures previously excluded from general fund operating expenditures; or(2) The number of miles traveled in the second school fiscal year immediately preceding the school fiscal year in which aid is to be paid by vehicles owned, leased, or contracted by the district or the districts in the local system for the purpose of regular route transportation multiplied by four hundred percent of the mileage rate established by the Department of Administrative Services pursuant to section 81-1176 as of January 1 of the most recently available complete data year added to in lieu of transportation expenditures pursuant to section 79-611 from the same data year.Source Laws 2008, LB988, § 14.
NE Code § 79-1007.13 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.13 - Special receipts allowance; calculation.

79-1007.13.  Special receipts allowance; calculation.The department shall calculate a special receipts allowance for each district equal to the amount of special education, state ward, and accelerated or differentiated curriculum program receipts included in local system formula resources under subdivisions (7), (8), (15), and (16) of section 79-1018.01 attributable to the school district.Source  Laws 2008, LB988, § 15;  Laws 2016, LB1067, § 36.
NE Code § 79-1007.14 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.14 - Distance education and telecommunications allowance; calculation.

79-1007.14.  Distance education and telecommunications allowance; calculation.The department shall calculate a distance education and telecommunications allowance for each school district equal to eighty-five percent of the difference of the costs for (1) telecommunications services, (2) access to data transmission networks that transmit data to and from the school district, and (3) the transmission of data on such networks paid by the school districts in the local system as reported on the annual financial report for the most recently available complete data year minus the receipts from the federal Universal Service Fund pursuant to section 254 of the Telecommunications Act of 1996, 47 U.S.C. 254, as such section existed on January 1, 2008, for the school districts in the local system as reported on the annual financial report for the most recently available complete data year.Source Laws 2008, LB988, § 16.
NE Code § 79-1007.20 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.20 - Student growth adjustment; school district; application; department; powers.

79-1007.20.  Student growth adjustment; school district; application; department; powers.(1) School districts may apply to the department for a student growth adjustment, on a form prescribed by the department, on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated. Such form shall require an estimate of the average daily membership for the school fiscal year for which aid is being calculated, the estimated student growth calculated by subtracting the fall membership of the current school fiscal year from the estimated average daily membership for the school fiscal year for which aid is being calculated, and evidence supporting the estimates. On or before the immediately following December 1, the department shall approve the estimated student growth, approve a modified student growth, or deny the application based on the requirements of this section, the evidence submitted on the application, and any other information provided by the department. The state board shall establish procedures for appeal of decisions of the department to the state board for final determination.(2) The student growth adjustment for each approved district shall equal the sum of the product of the school district's basic funding per formula student multiplied by the difference of the approved student growth minus the greater of twenty-five students or one percent of the fall membership for the school fiscal year immediately preceding the school fiscal year for which aid is being calculated plus the product of fifty percent of the school district's basic funding per formula student multiplied by the greater of twenty-five students or one percent of the fall membership for the school fiscal year immediately preceding the school fiscal year for which aid is being calculated.(3) The department shall calculate a student growth adjustment correction for each district that received a student growth adjustment for aid distributed in the most recently available complete data year. Such student growth correction shall equal the product of the difference of the actual student growth for such school fiscal year minus the estimated student growth for such school fiscal year used to calculate the student growth adjustment for such school fiscal year multiplied by the school district's basic funding per formula student used in the final calculation of aid pursuant to section 79-1065 for such school fiscal year, except that the absolute value of a negative correction shall not exceed the original adjustment.Source  Laws 2008, LB988, § 22;  Laws 2009, LB549, § 30;  Laws 2013, LB410, § 9;  Laws 2014, LB725, § 1.