Relating to: general equalization aids, the reimbursement rate for special education costs, excluding special education reimbursement from certain per pupil payments, and making an appropriation. (FE)

This bill adjusts how Wisconsin calculates and distributes state funding for special education costs and general school aid. It modifies the reimbursement rate for special education expenses, allowing the state to distribute up to 100 percent of eligible costs rather than a lower fixed percentage. The legislation also increases the general school aid appropriation for the 2026-27 fiscal year by approximately $446 million to support public school districts. These changes directly affect school districts and the state Department of Public Instruction by altering how funds are allocated and calculated for educational programs.