Unreimbursed special education aid paid by the resident school district to a charter school reduction; state portion of special education aid for unreimbursed charter school expenditures increase; appropriating money

This bill changes how Minnesota funds special education costs for students attending charter schools. For fiscal year 2026 and later, it reduces the share resident school districts must pay for unreimbursed special education costs from 80% to 50% (down from 85% for FY2020). The state portion of funding for these costs increases to cover the remaining gap, directly affecting school districts sending students to charters and the charters themselves. It applies specifically to charter schools and modifies existing funding formulas in Minnesota Statutes sections 124E.21 and 127A.47.