MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Education
By: Representatives White, Owen
AN ACT TO CREATE THE "MISSISSIPPI EDUCATION FREEDOM ACT"; TO CREATE NEW SECTION 37-190-1, MISSISSIPPI CODE OF 1972, WHICH ESTABLISHES THE NAME OF THE ACT; TO CREATE NEW SECTION 37-190-3, MISSISSIPPI CODE OF 1972, TO PRESCRIBE THE LEGISLATIVE FINDINGS AND INTENT; TO CREATE NEW SECTION 37-190-5, MISSISSIPPI CODE OF 1972, TO PROVIDE TERMS AND DEFINITIONS USED IN THE ACT; TO CREATE NEW SECTION 37-190-7, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE OFFICE OF THE STATE TREASURER SHALL ADMINISTER THE PROGRAM AS THE FUND MANAGER; TO AUTHORIZE THE FUND MANAGER TO CONTRACT WITH CERTIFIED EDUCATIONAL ASSISTANCE ORGANIZATION(S) (CEAO) AND TO DELEGATE CERTAIN FUNCTIONS TO STATE AGENCIES, INCLUDING THE STATE DEPARTMENT OF EDUCATION; TO PRESCRIBE THE POWERS AND DUTIES OF THE FUND MANAGER, INCLUDING APPLICATION ADMINISTRATION, ELIGIBILITY VERIFICATION, RESIDENCY AND INCOME VERIFICATION, ACCOUNT ESTABLISHMENT AND PAYMENT PROCESSES, PRIORITIZATION AND LOTTERY ADMINISTRATION, AUDIT AND COMPLIANCE ENFORCEMENT, REPORTING AND RULEMAKING AUTHORITY; TO DEFINE AND REGULATE CERTIFIED EDUCATIONAL ASSISTANCE ORGANIZATION(S) (CEAO), INCLUDING PERMITTED ADMINISTRATIVE RETENTION; TO AUTHORIZE FEDERAL VERIFICATION OF IMMIGRATION STATUS FOR LAWFUL PRESENCE PURPOSES; TO PROVIDE A ONE-YEAR EXEMPTION FROM CERTAIN STATE PERSONNEL BOARD RULES FOR PROGRAM IMPLEMENTATION STAFFING; TO PROVIDE THAT THE FUND MANAGER SHALL NOT REGULATE CURRICULUM, INSTRUCTIONAL METHODS, ADMISSIONS, HIRING PRACTICES OR RELIGIOUS INSTRUCTION, EXCEPT AS EXPRESSLY AUTHORIZED; TO CREATE NEW SECTION 37-190-9, MISSISSIPPI CODE OF 1972, TO ESTABLISH MAGNOLIA STUDENT ACCOUNTS; TO PRESCRIBE ELIGIBILITY, PARTICIPATION CATEGORIES, ANNUAL PARTICIPATION CAPS, ELIGIBILITY POOLS WITH AUTOMATIC ROLLOVER BETWEEN POOLS, A SEPARATE HOMESCHOOL CATEGORY; TO PROVIDE FOR THE CONTINUED ELIGIBILITY FOR PARTICIPATING STUDENTS WHO REMAIN IN COMPLIANCE WITHOUT REAPPLICATION; TO PROVIDE FOR INCOME-BASED PRIORITIZATION USING AREA MEDIAN INCOME THRESHOLDS; TO PRESCRIBE LOTTERY PROCEDURES WHEN DEMAND EXCEEDS SUPPLY, AND REAPPLICATION REQUIREMENTS WHEN ACCOUNTS ARE UNAVAILABLE; TO CREATE NEW SECTION 37-190-11, MISSISSIPPI CODE OF 1972, TO PRESCRIBE ANNUAL FUNDING AMOUNTS FOR MAGNOLIA STUDENT ACCOUNTS BASED ON STUDENT CATEGORY; TO PROVIDE HOUSEHOLD CAPS; TO AUTHORIZE CARRYFORWARD OF UNUSED FUNDS; TO AUTHORIZE POSTSECONDARY USE AFTER GRADUATION OR EQUIVALENCY; TO PROVIDE THAT MSA FUNDS ARE NOT TAXABLE INCOME AND MAY NOT BE CLAIMED AS A TAX BENEFIT; TO CREATE NEW SECTION 37-190-13, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE EQUAL OPPORTUNITY SCHOLARSHIP FOR STUDENTS WITH SPECIAL NEEDS PROGRAM SHALL OPERATE AS A SEPARATE CATEGORICAL COMPONENT OF THE PROGRAM; TO TRANSFER ADMINISTRATIVE OVERSIGHT OF THE EQUAL OPPORTUNITY SCHOLARSHIP FOR STUDENTS WITH SPECIAL NEEDS PROGRAM FROM THE STATE DEPARTMENT OF EDUCATION TO THE OFFICE OF THE STATE TREASURER EFFECTIVE JULY 1, 2027, WHILE MAINTAINING GOVERNING LAW UNDER PROVISIONS OF LAW CREATING THAT PROGRAM AND PROHIBITING SIMULTANEOUS FUNDING UNDER MULTIPLE PROGRAM COMPONENTS; TO CREATE NEW SECTION 37-190-15, MISSISSIPPI CODE OF 1972, TO REQUIRE ANNUAL ASSESSMENTS FOR MSA PARTICIPANTS; TO AUTHORIZE ASSESSMENT OPTIONS AND PARENT SELECTION; TO AUTHORIZE PAYMENT OF ASSESSMENT COSTS AS AN ELIGIBLE EXPENSE; TO REQUIRE REPORTING OF RESULTS TO THE FUND MANAGER; TO PROVIDE EXEMPTIONS FOR CERTAIN STUDENTS WITH DISABILITIES AND FOR STUDENTS IN LEGITIMATE HOME INSTRUCTION PROGRAMS; TO REQUIRE A STATEWIDE PROGRAM-LEVEL REPORT WITHOUT IDENTIFIABLE STUDENT INFORMATION; TO CREATE NEW SECTION 37-190-17, MISSISSIPPI CODE OF 1972, TO ESTABLISH APPROVAL REQUIREMENTS FOR EDUCATION SERVICE PROVIDERS AND PARTICIPATING SCHOOLS, INCLUDING HEALTH AND SAFETY COMPLIANCE AND NONDISCRIMINATION REQUIREMENTS; TO PROVIDE GROUNDS AND PROCEDURES FOR SUSPENSION OR DISQUALIFICATION FOR PARTICIPATION IN THE PROGRAM; TO PROVIDE MAXIMUM FLEXIBILITY FOR PUBLIC SCHOOLS SERVING AS EDUCATION SERVICE PROVIDERS; TO PROHIBIT STATE REGULATION OF CURRICULUM, ADMISSIONS OR RELIGIOUS INSTRUCTION; TO CLARIFY THAT PARTICIPATION DOES NOT CREATE STATE-ACTOR STATUS; TO CREATE NEW SECTION 37-190-19, MISSISSIPPI CODE OF 1972, TO PROHIBIT MISUSE OF MSA FUNDS; TO AUTHORIZE ACCOUNT SUSPENSION AND CLOSURE, REPAYMENT AND REFERRAL FOR ENFORCEMENT; TO PROVIDE NOTICE AND AN OPPORTUNITY TO RESPOND BEFORE PERMANENT CLOSURE OF MSAS; TO PROVIDE FOR REVERSION OF REMAINING FUNDS TO THE EDUCATION FREEDOM FUND; TO PRESERVE STUDENT ATHLETIC ELIGIBILITY; TO CREATE NEW SECTION 37-190-21, MISSISSIPPI CODE OF 1972, TO AUTHORIZE POSTSECONDARY EDUCATION AND INDUSTRY CREDENTIAL EXPENSES PAYABLE FROM REMAINING MSA FUNDS; TO PRESCRIBE ALLOWABLE EXPENSES, PAYMENT REQUIREMENTS AND TIME LIMITS FOR WHICH REMAINING MSA MAY BE USED; TO CREATE NEW SECTION 37-190-23, MISSISSIPPI CODE OF 1972, TO CREATE THE EDUCATION FREEDOM FUND IN THE STATE TREASURY AND PRESCRIBE ITS FUNDING SOURCES, APPROPRIATION REQUIREMENTS, PERMISSIBLE USES FOR THE PROGRAM'S CATEGORICAL COMPONENTS, REQUIRED ACCOUNTING AND SUBACCOUNTING, AND NONLAPSING STATUS; TO AMEND SECTION 37-15-31, MISSISSIPPI CODE OF 1972, TO REMOVE THE REQUIREMENT FOR THE SCHOOL BOARD OF THE SCHOOL DISTRICT OF A CHILD'S RESIDENCE CONSENT TO THE RELEASE OF THE STUDENT FOR TRANSFER TO ANOTHER SCHOOL DISTRICT; TO ONLY REQUIRE THAT THE TRANSFEREE SCHOOL BOARD APPROVE OR REFUSE THE TRANSFER OF A STUDENT UPON RECEIVING NOTICE AND OFFICIAL MEETING OF THE BOARD TO ACT ON SUCH TRANSFER; TO AUTHORIZE THE SIBLINGS OF A LAWFULLY TRANSFERRED STUDENT TO ENROLL IN THE TRANSFEREE SCHOOL DISTRICT AT THE DISCRETION OF THEIR PARENT(S) OR LEGAL GUARDIAN(S); THAT A TRANSFER STUDENT'S ATHLETIC ELIGIBILITY SHALL BE DETERMINED IN ACCORDANCE WITH RULES AND REGULATIONS PROMULGATED BY MHSAA GOVERNING STUDENT ELIGIBILITY TO PROVIDE FOR THE ALLOCATION AND DISBURSEMENT OF FUNDS TO A RECEIVING SCHOOL DISTRICT UPON THE COMPLETION AND CERTIFICATION OF A STUDENT TRANSFER REQUEST; TO STIPULATE THAT A SCHOOL OR DISTRICT MAY NOT ACCEPT OR DENY STUDENTS FOR TRANSFER BASED ON THE STUDENT'S ABILITY OR DISABILITY; TO REQUIRE SCHOOL DISTRICTS TO PUBLISH THE NUMBER OF AVAILABLE SEATS OPEN TO TRANSFERS WITHIN THE DISTRICT AND INDIVIDUALIZED BY SCHOOL FACILITY; TO REQUIRE THE DISTRICT TO PUBLISH SUCH INFORMATION AT A REASONABLE TIME BEFORE THE START OF THE SCHOOL YEAR; TO REQUIRE DISTRICTS TO ADOPT AND PUBLISH THE PROCESSES USED TO CHOOSE STUDENTS FOR TRANSFER; TO REQUIRE THE STATE DEPARTMENT OF EDUCATION TO COLLECT AND PUBLISH STUDENT TRANSFER DATA, CATEGORIZED BY ACCEPTANCE, DENIALS AND REASONS FOR DENIALS; TO PROVIDE THAT TRANSFER AUTHORITY OF A DISTRICT TO RECEIVE OR DENY THE ACCEPTANCE OF A STUDENT REQUESTING TRANSFER INTO THE DISTRICT SHALL NOT SUPERSEDE ANY PROVISION OF AN ENFORCEABLE DESEGREGATION ORDER OR A COURT-APPROVED DESEGREGATION PLAN; TO CREATE THE EDUCATION FREEDOM FUND AS A SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THAT MONIES IN THE FUND SHALL BE EXPENDED BY THE STATE DEPARTMENT OF EDUCATION, UPON APPROPRIATION OF THE LEGISLATURE, FOR THE PURPOSE OF PAYING THE COST OF THE STATE PORTION OF TOTAL FUNDING FORMULA BASE-STUDENT COST FOR THE TRANSFERRING STUDENT AT THE TRANSFEREE DISTRICT'S RATE; TO ESTABLISH THE "TIM TEBOW ACT"; TO DEFINE CERTAIN TERMS; TO AUTHORIZE STUDENTS ENROLLED IN A HOMESCHOOL TO PARTICIPATE IN PUBLIC SCHOOL INTERSCHOLASTIC EXTRACURRICULAR ACTIVITIES; TO PRESCRIBE THE REQUIREMENTS FOR A STUDENT ENROLLED IN A HOMESCHOOL TO PARTICIPATE IN INTERSCHOLASTIC EXTRACURRICULAR ACTIVITIES; TO PROHIBIT DISCRIMINATION AGAINST HOMESCHOOL STUDENT SELECTION OR PARTICIPATION IN SUCH ACTIVITIES; TO PROVIDE THAT PARTICIPATION IN AN EXTRACURRICULAR ACTIVITY IS A PRIVILEGE AND NOT A RIGHT; TO AMEND SECTION 37-28-5, MISSISSIPPI CODE OF 1972, TO REVISE DEFINITIONS RELATED TO THE MISSISSIPPI CHARTER SCHOOL ACT OF 2013; TO AMEND SECTION 37-28-7, MISSISSIPPI CODE OF 1972, TO ALLOW APPLICATIONS TO BE APPROVED FOR CHARTER SCHOOLS IN ALL SCHOOL DISTRICTS; TO AMEND SECTION 37-28-9, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE CHARTER SCHOOL AUTHORIZER BOARD TO AMEND CHARTER SCHOOL CONTRACTS IN ORDER TO APPROVE MERGERS, CONSOLIDATIONS AND RECONFIGURATIONS AND CONTRACT REORGANIZATIONS WITHOUT CLOSING A CHARTER SCHOOL; TO AMEND SECTION 37-28-11, MISSISSIPPI CODE OF 1972, TO PROHIBIT THE AUTHORIZER FROM RETAINING A PORTION OF PER-PUPIL ALLOCATIONS FOR ITS SUPPORT AND PROVIDE THAT THE LEGISLATURE MAY FUND THE AUTHORIZER THROUGH SPECIFIC APPROPRIATION; TO AMEND SECTION 37-28-13, MISSISSIPPI CODE OF 1972, TO REQUIRE THE AUTHORIZER TO PUBLISH A PAMPHLET, BY AUGUST 1 OF EACH YEAR, INFORMING CHARTER SCHOOLS AND CHARTER APPLICANTS OF ALL EDUCATIONAL STATUTES APPLICABLE TO THE OPERATION AND ADMINISTRATION OF CHARTER SCHOOLS; TO AMEND SECTION 37-28-15, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE CHARTER SCHOOL AUTHORIZER TO LIMIT THE INFORMATION INITIALLY SUBMITTED BY A CHARTER SCHOOL APPLICANT TO THAT WHICH THE AUTHORIZER DEEMS ESSENTIAL; TO AMEND SECTION 37-28-19, MISSISSIPPI CODE OF 1972, TO AUTHORIZE CERTAIN APPLICANTS THAT ARE DENIED A CHARTER TO REMEDY THE APPLICATION'S DEFICIENCIES AND REAPPLY BEFORE THE NEXT REGULAR APPLICATION PROCESS; TO AMEND SECTION 37-28-21, MISSISSIPPI CODE OF 1972, TO REQUIRE THE AUTHORIZER TO ALLOW A CHARTER MANAGEMENT ORGANIZATION TO HOLD A SINGLE CONTRACT AND TO REORGANIZE UNDER A SINGLE CONTRACT WITHOUT REAPPLYING FOR EACH SCHOOL; TO PROVIDE THAT CHARTER SCHOOLS SHALL BE GRANTED A TWO-YEAR DELAY START DATE FOR COMMENCEMENT OF INSTRUCTION OF STUDENTS; TO FURTHER PROVIDE THAT IF THE CHARTER SCHOOL FAILS TO START AFTER TWO YEARS OF BEING APPROVED, IT MUST REAPPLY FOR AUTHORIZATION TO OPEN A CHARTER SCHOOL TO THE MISSISSIPPI CHARTER SCHOOL AUTHORIZER BOARD; TO AMEND SECTION 37-28-23, MISSISSIPPI CODE OF 1972, TO REVISE THE MANNER IN WHICH A CHARTER SCHOOL'S UNDERSERVED POPULATION IS COMPARED TO THAT OF THE LOCAL SCHOOL DISTRICT AND TO AUTHORIZE AN ENROLLMENT PREFERENCE FOR CHILDREN TRANSFERRING TO A CHARTER SCHOOL FROM ANOTHER SCHOOL WHOSE CONTRACT IS HELD BY THE SAME GOVERNING BOARD; TO AMEND SECTION 37-28-29, MISSISSIPPI CODE OF 1972, TO REQUIRE ACHIEVEMENT GAPS COMPARISONS FOR PROFICIENCY BETWEEN APPLICABLE SUBGROUPS; TO AMEND SECTION 37-28-31, MISSISSIPPI CODE OF 1972, TO REQUIRE THE AUTHORIZER TO ANNUALLY MONITOR THE PERFORMANCE AND LEGAL COMPLIANCE OF CHARTER SCHOOLS IT HAS AUTHORIZED; TO ALLOW CHARTER SCHOOLS UNDER THE SAME CHARTER CONTRACT TO SUBMIT A SINGLE ANNUAL PERFORMANCE REPORT; TO AMEND SECTION 37-28-33, MISSISSIPPI CODE OF 1972, TO AUTHORIZE CHARTER SCHOOLS THAT RECEIVE A RENEWAL CONTRACT OF LESS THAN FIVE YEARS TO APPEAL THE DECISION IN THE SAME MANNER THAT NONRENEWALS AND REVOCATIONS ARE APPEALED; TO AMEND SECTION 37-28-35, MISSISSIPPI CODE OF 1972, TO PRESCRIBE THE TIMELINE AND PROCEDURES TO BE FOLLOWED BY THE AUTHORIZER IN ITS DECISION TO CLOSE A CHARTER SCHOOL; TO AMEND SECTION 37-28-37, MISSISSIPPI CODE OF 1972, TO STREAMLINE REPORTS FROM A CHARTER SCHOOL AUTHORIZER; TO AMEND SECTION 37-28-39, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A NONPROFIT ENTITY THAT IS PARTY TO A CHARTER CONTRACT, INCLUDING A CHARTER MANAGEMENT ORGANIZATION, IS A NONGOVERNMENTAL ENTITY; TO REQUIRE THE GOVERNING BOARD OF A NONPROFIT ENTITY HOLDING A CHARTER CONTRACT FOR MULTIPLE SCHOOLS TO DETERMINE WHETHER EACH SCHOOL LISTED IN THE CHARTER CONTRACT WILL FUNCTION AS A LOCAL EDUCATION AGENCY OR IF THE NONPROFIT WILL FUNCTION AS SUCH FOR ALL SCHOOLS INCLUDED IN ITS CHARTER CONTRACT; TO AMEND SECTION 37-28-41, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE NONPROFIT ENTITY HOLDING A CHARTER CONTRACT TO CONTRACT FOR TRANSPORTATION SERVICES, SPECIAL EDUCATION SERVICES AND VIRTUAL COURSES FOR STUDENTS ENROLLED IN THE CHARTER SCHOOL UNDER ITS CONTRACT; TO AMEND SECTION 37-28-43, MISSISSIPPI CODE OF 1972, TO REQUIRE CHARTER SCHOOLS TO PROVIDE APPROPRIATE SERVICES TO STUDENTS DESIGNATED AS ENGLISH LANGUAGE LEARNERS WHO ARE ENROLLED IN ITS SCHOOLS; TO AMEND SECTION 37-28-45, MISSISSIPPI CODE OF 1972, TO REQUIRE CHARTER SCHOOLS TO RECEIVE PERFORMANCE CLASSIFICATIONS FROM THE STATE DEPARTMENT OF EDUCATION; TO PROVIDE THAT CHARTER SCHOOLS ARE NOT SUBJECT TO ANY RULE, POLICY, REGULATION OR PROCEDURE ADOPTED BY THE STATE BOARD OF EDUCATION UNLESS SUCH WAS ADOPTED PURSUANT TO LAW APPLICABLE TO CHARTER SCHOOLS; TO AMEND SECTION 37-28-47, MISSISSIPPI CODE OF 1972, TO INCREASE THE TOTAL NUMBER OF NONLICENSED TEACHERS EMPLOYED IN AN INSTRUCTIONAL CAPACITY TO 50% AND TO EXCLUDE PROVISIONALLY LICENSED TEACHERS AND LICENSED TEACHERS TEACHING OUT OF FIELD FROM THE 50% LIMITATION ON CHARTER SCHOOL TEACHERS EXEMPT FROM LICENSURE REQUIREMENTS; TO PROVIDE THAT CHARTER SCHOOL EMPLOYEES HAVING SATISFIED ALL THE REQUIREMENTS FOR NATIONAL BOARD CERTIFICATION IN THEIR RESPECTIVE PROFESSIONAL DISCIPLINES, SHALL BE ENTITLED TO A $6,000.00 ANNUAL SALARY SUPPLEMENT; TO AMEND SECTION 37-28-49, MISSISSIPPI CODE OF 1972, TO INSERT REFERENCE TO THE MISSISSIPPI CODE OF EDUCATOR ETHICS; TO AMEND SECTION 37-28-53, MISSISSIPPI CODE OF 1972, TO REQUIRE EACH CHARTER SCHOOL OR CHARTER MANAGEMENT ORGANIZATION TO ANNUALLY CERTIFY INFORMATION NECESSARY TO CALCULATE THE CHARTER SCHOOL'S STATE SHARE OF AND LOCAL CONTRIBUTION TO THE STATE PUBLIC SCHOOL FUNDING FORMULA TO THE STATE DEPARTMENT OF EDUCATION; TO AMEND SECTION 37-28-55, MISSISSIPPI CODE OF 1972, TO REVISE THE MANNER IN WHICH THE PRO RATA SHARE OF LOCAL FUNDS FOR CHARTER SCHOOLS IS CALCULATED; TO AMEND SECTION 37-28-57, MISSISSIPPI CODE OF 1972, TO REQUIRE CHARTER SCHOOLS TO ADHERE TO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AS DETERMINED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD; TO REQUIRE THE STATE AUDITOR TO DEVELOP FINANCIAL RULES AND REGULATIONS, INCLUDING A FINANCIAL ACCOUNTING MANUAL SPECIFIC FOR CHARTER SCHOOLS; TO PROVIDE FOR THE ANNUAL AUDIT OF RECORDS OF NONPROFIT ENTITIES HOLDING A CHARTER CONTRACT FOR CHARTER SCHOOLS; TO REQUIRE THE STATE DEPARTMENT OF EDUCATION AND EACH AUTHORIZER TO DEVELOP A PROCESS OF SHARING RELEVANT INFORMATION TO AVOID DUPLICATION OF EFFORT; TO BRING FORWARD SECTIONS 37-28-1, 37-28-3, 37-28-17, 37-28-25, 37-28-27, 37-28-51, 37-28-59 AND 37-28-61, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF POSSIBLE AMENDMENTS; TO AMEND SECTIONS 31-7-1, 37-3-51, 37-17-1, 37-21-3 AND 37-41-1, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISIONS; TO AMEND SECTIONS 37-151-201, 37-151-203, 37-151-205, 37-151-207, 37-151-211, 37-151-213, 37-61-33, 7-7-211, 37-3-83, 37-15-38, 37-16-3, 37-17-6, 37-22-5, 37-28-55, 37-151-95, 37-173-13, 37-175-13, 37-159-7, 37-23-31, 37-23-33 AND 37-23-35, MISSISSIPPI CODE OF 1972, TO CLARIFY VARIOUS PROVISIONS OF THE MISSISSIPPI STUDENT FUNDING FORMULA AND REMOVE OBSOLETE REFERENCES TO THE PREDECESSOR FUNDING PROGRAM KNOWN AS THE MISSISSIPPI ADEQUATE EDUCATION PROGRAM; TO AMEND SECTION 119, CHAPTER 484, LAWS OF 2024, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT SUBSECTION 27-65-75(5) SHOULD NOT BE REPEALED BECAUSE THE PREVIOUS "EDUCATIONAL FACILITIES REVOLVING LOAN FUND", WHICH WAS THE ORIGINAL FUND OF DEPOSIT, WAS ABOLISHED AND REPLACED WITH THE "EDUCATION ENHANCEMENT FUND" AS THE FUND OF DEPOSIT FOR THE TAX REVENUE COLLECTED FOR SUCH PURPOSES UNDER THE "MISSISSIPPI STUDENT FUNDING FORMULA"; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO CLARIFY THE DEPOSIT OF LOAN REPAYMENTS UNDER THE FORMER EDUCATIONAL FACILITIES REVOLVING LOAN FUND SHALL BE MADE TO DFA UNTIL SUCH FINANCIAL OBLIGATIONS, ARE SATISFIED IN FULL; TO BRING FORWARD SECTIONS 37-151-200, 37-151-209, 37-151-215, 37-57-1, 31-7-9, 31-7-10, 37-28-5, 37-28-53, 37-29-1,37-151-101, 37-173-9 AND 37-179-3, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF POSSIBLE AMENDMENTS; TO REQUIRE THE STATE BOARD OF EDUCATION TO INCORPORATE COMPONENTS WITHIN THE EXISTING FINANCIAL LITERACY CURRICULUM FOR STUDENTS IN GRADES 6 THROUGH 8 BEGINNING WITH THE 2026-2027 SCHOOL YEAR; TO REQUIRE PASSAGE OF A ONE-HALF CARNEGIE UNIT COURSE IN FINANCIAL LITERACY AS A GRADUATION REQUIREMENT FOR ALL PUBLIC SCHOOL STUDENTS, INCLUDING THOSE IN CHARTER SCHOOLS, BEGINNING WITH THE 2031 GRADUATING CLASS; TO ESTABLISH THE FINANCIAL LITERACY TRUST FUND IN THE STATE TREASURY TO SUPPORT FINANCIAL LITERACY EDUCATION; TO REQUIRE THE STATE BOARD OF EDUCATION TO ADMINISTER THE FUND; TO AMEND SECTIONS 37-7-301 AND 37-16-7, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO ESTABLISH A SCHOOL ACCOUNTABILITY DASHBOARD FOR MISSISSIPPI PUBLIC SCHOOLS TO PROMOTE TRANSPARENCY AND PROVIDE PARENTS WITH CRITICAL STUDENT PERFORMANCE DATA; TO REQUIRE SCHOOL DISTRICTS TO PUBLISH THE SCHOOL ACCOUNTABILITY DASHBOARD BEGINNING WITH THE 2026-2027 ACADEMIC SCHOOL YEAR; TO SPECIFY THE TIMELINE BY WHICH THE INITIAL AND SUBSEQUENT UPDATES TO THE DASHBOARD ARE REQUIRED TO BE PUBLISHED; TO GRANT THE DEPARTMENT A ONE-YEAR PERIOD TO IDENTIFY ANY RELEVANT DATA NOT CURRENTLY COLLECTED TO DETERMINE WHAT SAID DATA IS AND INCLUDE IT IN THE DASHBOARD BEGINNING WITH THE 2027-2028 SCHOOL YEAR; TO REQUIRE THE INFORMATION IN THE DASHBOARD TO BE COMPILED INTO AN EASILY ACCESSIBLE, USER-FRIENDLY SINGLE-PAGE GRAPHIC AND PUBLISHED ON THE MAIN PAGE OF THE SCHOOL DISTRICT'S AND THE DEPARTMENT'S WEBSITE; TO REQUIRE THE STATE DEPARTMENT OF EDUCATION TO ISSUE GUIDANCE AND THE STANDARDIZED DASHBOARD TEMPLATE TO ALL SCHOOL DISTRICTS BY AUGUST 1, 2026; TO REQUIRE THE SCHOOL ACCOUNTABILITY DASHBOARD TO BE ALIGNED WITH THE STATE'S PERFORMANCE-BASED ACCREDITATION SYSTEM AND PRESCRIBE THE MINIMUM DATA METRICS TO BE INCLUDED; TO AMEND SECTION 37-17-8, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 25-11-126, MISSISSIPPI CODE OF 1972, TO REVISE THE CRITERIA AND SCALE OF COMPENSATION FOR ELIGIBLE RETIRED TEACHERS WHO RETURN TO THE TEACHING PROFESSION AS CONTRIBUTING BUT NON-BENEFIT ACCRUING MEMBERS OF THE PERS; TO AMEND SECTION 37-19-7, MISSISSIPPI CODE OF 1972, TO REMOVE THE 50/50 SPLIT OF EMPLOYER'S CONTRIBUTION OF RETIRED TEACHERS AS PENSION LIABILITY PARTICIPATION ASSESSMENT; TO AMEND SECTIONS 37-181-3, 37-181-5, 37-181-7, 37-181-9, 37-181-11, 37-181-15, 37-181-17 AND 37-181-19, MISSISSIPPI CODE OF 1972, TO REMOVE OVERLY RESTRICTIVE LANGUAGE WHICH REQUIRED THE PARENT OR GUARDIAN OF AN ELIGIBLE STUDENT RECEIVING ESA FUNDS TO CERTIFY TO THE STATE DEPARTMENT OF EDUCATION THAT THE STUDENT HAS BEEN ACCEPTED INTO AN ELIGIBLE SCHOOL QUALIFIED TO PROVIDE SERVICES FOR THE PARTICIPATING STUDENT'S DISABILITY OR SPECIAL EDUCATION NEEDS, OR PROVIDE SERVICES ADDRESSING A PARTICIPATING STUDENT'S IEP; TO REMOVE THE REQUIREMENT THAT AN ELIGIBLE SCHOOL THAT FAILS TO COMPLY WITH THE CERTIFICATION REQUIREMENTS OF ITS ABILITY TO PROVIDE SERVICES FOR THE PARTICIPATING STUDENT'S DISABILITY OR SPECIAL EDUCATION NEEDS, OR PROVIDE SERVICES ADDRESSING A PARTICIPATING STUDENT'S IEP SHALL BE INELIGIBLE TO PARTICIPATE IN THE ESA PROGRAM THE FOLLOWING YEAR; TO REMOVE THE WAITLIST REQUIREMENT FOR STUDENTS ELIGIBLE TO RECEIVE AN EDUCATIONAL SCHOLARSHIP ACCOUNT UNDER THE "EQUAL OPPORTUNITY FOR STUDENTS WITH SPECIAL NEEDS ACT"; TO PROVIDE THAT, SUBJECT TO APPROPRIATION, EACH STUDENT'S ESA SHALL BE FUNDED AT THE STUDENT BASE AMOUNT AS DETERMINED UNDER THE "MISSISSIPPI STUDENT FUNDING FORMULA"; TO RESTRUCTURE THE FREQUENCY BY WHICH REIMBURSEMENT PAYMENTS SHALL BE MADE TO SERVICE PROVIDERS AND PARENTS FROM QUARTERLY TO MONTHLY; TO AUTHORIZE THE DEPARTMENT TO ENTER INTO A CONTRACTUAL AGREEMENT WITH A CERTIFIED EDUCATIONAL ASSISTANCE ORGANIZATION(S) (CEAO) TO ADMINISTER THE ESA PROGRAM; TO CREATE THE "AERONAUTICS, GEOSPATIAL, ENGINEERING, NURSING, AND TECHNICAL SKILLS (AGENTS) OF EXCELLENCE PROGRAM ACT"; TO ESTABLISH SPECIALIZED ACADEMIC PROGRAMS FOR HIGH SCHOOL STUDENTS IN GRADES 9 THROUGH 12 IN DISCIPLINES SUCH AS AERONAUTICS, GEOSPATIAL STUDIES, ENGINEERING, NURSING, AND TECHNICAL SKILLS; TO IMPROVE WORKFORCE READINESS AND POSTSECONDARY OUTCOMES FOR STUDENTS ATTENDING AGENTS OF EXCELLENCE HOST INSTITUTIONS; TO DEFINE TERMINOLOGY; TO PROVIDE THAT THE PROGRAM SHALL BE JOINTLY ADMINISTERED BY THE STATE BOARD OF EDUCATION AND THE BOARD OF TRUSTEES OF STATE INSTITUTIONS OF HIGHER LEARNING; TO PROVIDE FOR IMPLEMENTATION OF THE PROGRAM CONTINGENT UPON FUNDING BEING APPROPRIATED FOR THAT REASON; TO PRESCRIBE THE MECHANISM BY WHICH HOST INSTITUTIONS SHALL BE PAID FOR PARTICIPATING STUDENTS; TO REQUIRE ANNUAL REPORTS ON ENROLLMENT, OUTCOMES AND FINANCES TO BE SUBMITTED TO THE GOVERNOR AND THE CHAIRPERSON OF THE EDUCATION AND UNIVERSITIES AND COLLEGES COMMITTEES OF THE HOUSE AND SENATE; TO REQUIRE COMPREHENSIVE EVALUATIONS OF THE PROGRAM EVERY THREE YEARS TO ASSESS EFFECTIVENESS; TO BRING FORWARD SECTIONS 37-13-81, 37-13-83, 37-13-85, 37-13-87, 37-13-89, 37-13-91 AND 37-13-107, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF POSSIBLE AMENDMENT; TO REQUIRE THE STATE BOARD OF EDUCATION AND THE STATE DEPARTMENT OF EDUCATION TO APPLY TO THE UNITED STATES DEPARTMENT OF EDUCATION FOR A WAIVER FROM THE ASSESSMENT REQUIREMENTS FOR GRADES 3 THROUGH 8; TO AMEND SECTION 25-11-103, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF "AVERAGE COMPENSATION" FOR MEMBERS IN THE NEW TIER TO MEAN THE AVERAGE OF THE FOUR HIGHEST CONSECUTIVE YEARS OF EARNED COMPENSATION, OR OF THE LAST 48 CONSECUTIVE MONTHS OF EARNED COMPENSATION, WHICHEVER IS GREATER; TO BRING FORWARD SECTION 25-11-109, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF AMENDMENT; TO AMEND SECTION 25-11-111, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT MEMBERS IN THE NEW TIER WHO HAVE COMPLETED AT LEAST EIGHT YEARS OF MEMBERSHIP SERVICE SHALL BE ENTITLED TO RECEIVE A RETIREMENT ALLOWANCE UPON WITHDRAWAL FROM SERVICE AT THE AGE OF 60, AND MEMBERS WHO HAVE COMPLETED AT LEAST 30 YEARS OF CREDITABLE SERVICE SHALL BE ENTITLED TO RECEIVE A RETIREMENT ALLOWANCE UPON WITHDRAWAL FROM SERVICE REGARDLESS OF AGE; TO PROVIDE THAT MEMBERS IN THE NEW TIER WHO WITHDRAW FROM SERVICE BEFORE AGE 60 AND HAVE COMPLETED AT LEAST EIGHT YEARS OF MEMBERSHIP SERVICE AND HAVE NOT RECEIVED A REFUND OF THEIR CONTRIBUTIONS SHALL BE ENTITLED TO RECEIVE A RETIREMENT ALLOWANCE UPON ATTAINING THE AGE OF 60; TO PROVIDE THAT THE ANNUAL RETIREMENT ALLOWANCE OF A MEMBER WHO HAS ATTAINED THE AGE OF 60 BUT HAS NOT COMPLETED AT LEAST 30 YEARS OF CREDITABLE SERVICE SHALL BE REDUCED BY AN ACTUARIAL EQUIVALENT FACTOR FOR EACH YEAR OF CREDITABLE SERVICE BELOW 30 YEARS OR THE NUMBER OF YEARS IN AGE THAT THE MEMBER IS BELOW AGE 65, WHICHEVER IS LESS; TO BRING FORWARD SECTION 25-11-112, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF AMENDMENT; TO AMEND SECTION 25-11-114, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT WITH RESPECT TO RETIREMENT ALLOWANCES FOR DEATH BEFORE RETIREMENT OR DEATH OR DISABILITY IN THE LINE OF DUTY; TO BRING FORWARD SECTIONS 25-11-115, 25-11-117 AND 25-11-147, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF POSSIBLE AMENDMENTS; TO AMEND SECTION 25-11-123, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROCEEDING PROVISIONS; TO AMEND SECTION 37-21-7, MISSISSIPPI CODE OF 1972, TO INCREASE THE MINIMUM ASSISTANT TEACHER SALARY TO $20,000.00; TO AMEND SECTIONS 25-9-127 AND 7-9-5, MISSISSIPPI CODE OF 1972, TO EXEMPT THE PERSONNEL ACTIONS OF THE OFFICE OF THE STATE TREASURER FROM THE APPLICABILITY OF THE RULES AND REGULATIONS OF THE STATE PERSONNEL BOARD WITH REGARD TO THE ADMINISTRATION OF THE MISSISSIPPI EDUCATION FREEDOM ACT FOR ONE-YEAR PERIOD; TO BRING FORWARD SECTIONS 31-7-401, 31-7-403, 31-7-405 AND 31-7-407, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF POSSIBLE AMENDMENT; TO AUTHORIZE LOCAL LAW ENFORCEMENT AGENCIES WITH PRIMARY LAW ENFORCEMENT AUTHORITY OF ALL PUBLIC AND NONPUBLIC SCHOOLS WITHIN THEIR JURISDICTION TO ENTER INTO MEMORANDUMS OF UNDERSTANDING WITH INDEPENDENT NONPUBLIC SCHOOLS TO EMPLOY LAW ENFORCEMENT OFFICERS AS SCHOOL RESOURCE OFFICERS (SROS) AT SUCH SCHOOLS; TO SPECIFY THE TRAINING REQUIREMENTS FOR INDIVIDUALS SERVING AS SROS AT INDEPENDENT NONPUBLIC SCHOOLS AND CONSEQUENCES FOR NONCOMPLIANCE WITH TRAINING REQUIREMENTS; TO AMEND SECTIONS 21-19-49 AND 17-25-11, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO ESTABLISH THE NATIONAL DEFENSE CADET CORPS (NDCC) PILOT PROGRAM GRANT FOR THE PURPOSE OF EXPANDING JROTC PROGRAMS IN SCHOOLS THROUGHOUT THE STATE; TO REQUIRE THE STATE DEPARTMENT OF EDUCATION AND THE ADJUTANT GENERAL OF THE MISSISSIPPI NATIONAL GUARD TO PROMULGATE RULES AND REGULATIONS FOR THE ADMINISTRATION OF THE PILOT PROGRAM, AND TO ESTABLISH QUALIFYING CRITERIA TO BE USED IN DETERMINING THE PRIORITY OF ISSUANCE OF GRANTS UNDER THE PILOT PROGRAM; TO BRING FORWARD SECTION 37-15-29, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENTS; TO CODIFY SECTION 37–7–104.10, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IN THE COPIAH COUNTY AND HAZLEHURST CITY SCHOOL DISTRICTS THERE SHALL BE AN ADMINISTRATIVE RESTRUCTURING INTO ONE SCHOOL DISTRICT TO BE DESIGNATED AS THE COPIAH COUNTY SCHOOL DISTRICT EFFECTIVE JULY 1, 2028; TO PROVIDE FOR THE COMPOSITION AND SELECTION OF THE BOARD OF TRUSTEES OF THE NEW COPIAH COUNTY SCHOOL DISTRICT; TO DIRECT THE STATE BOARD OF EDUCATION TO ADMINISTRATIVELY CONSOLIDATE ANY SCHOOL DISTRICT WHICH DOES NOT VOLUNTARILY FOLLOW THE RESTRUCTURING ORDER; TO ABOLISH THE FORMER SCHOOL DISTRICTS FOLLOWING THE ADMINISTRATIVE RESTRUCTURING AND PROVIDE FOR THE TRANSFER OF SCHOOL DISTRICT ASSETS AND LIABILITIES; TO PROVIDE FOR EXECUTION OF TEACHER AND SCHOOL DISTRICT EMPLOYEE CONTRACTS AND THE PREPARATION OF A SCHOOL DISTRICT BUDGET IN THE NEW SCHOOL DISTRICT; TO DIRECT THE STATE BOARD OF EDUCATION TO PROMULGATE REGULATIONS TO IMPLEMENT SUCH ADMINISTRATIVE RESTRUCTURING; TO AMEND SECTIONS 37-7-103 AND 37-5-7, MISSISSIPPI CODE OF 1972, IN CONFORMITY; TO AMEND SECTION 37-13-8, MISSISSIPPI CODE OF 1972, TO PERMIT LOCAL SCHOOL BOARDS TO DESIGNATE A PERIOD OF REFLECTION AT THE BEGINNING OF EACH SCHOOL DAY TO PROVIDE FOR STUDENT-INITIATED PRAYER ON A VOLUNTARY BASIS; TO BRING FORWARD SECTION 37-13-4, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; TO AMEND SECTION 37-13-4.1, MISSISSIPPI CODE OF 1972, TO PERMIT LOCAL SCHOOL BOARDS TO DESIGNATE A PERIOD OF PRAYER OR REFLECTION AT SCHOOL EVENTS; TO AMEND SECTION 7-9-9, MISSISSIPPI CODE OF 1972, TO REVISE THE POWER AND DUTIES OF THE STATE TREASURER TO INCLUDE THE AUTHORITY GRANTED UNDER THE MISSISSIPPI EDUCATION FREEDOM PROGRAM FOR THE TREASURER TO ADMINISTER THE PROGRAM AND TO ENSURE FIDELITY OF SUCH THROUGH THE PROMULGATION OF RULES AND REGULATIONS FOR THE ADMINISTRATION THEREOF; TO AMEND SECTION 37-15-30, MISSISSIPPI CODE OF 1972, TO REQUIRE THE USE OF AUTOMOBILE REGISTRATIONS AS PROOF OF RESIDENCY WHEN ENROLLING STUDENTS IN SCHOOL; TO REQUIRE PARENTS OR LEGAL GUARDIANS WHO DO NOT OWN A VEHICLE TO SUBMIT A SIGNED AFFIDAVIT, ATTESTING THAT NO MOTOR VEHICLE IS OWNED AND AFFIRMING THE STUDENT'S ACTUAL RESIDENCE AT THE STATED ADDRESS WITHIN THE ENROLLING SCHOOL DISTRICT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. The following shall be codified as Section 37-190-1, Mississippi Code of 1972:
37-190-1. Sections 1 through 13 of this act shall be known and may be cited as the "Mississippi Education Freedom Act".
SECTION 2. The following shall be codified as Section 37-190-3, Mississippi Code of 1972:
37-190-3. The Legislature finds and declares the following:
(1) Mississippi benefits when every child can access an education that fits his or her needs, circumstances and aspirations. The "Mississippi Education Freedom Act", expands learning options for eligible students by allowing parents to direct state-supported funds to qualifying educational expenses and approved education service providers. This act promotes academic achievement, parental choice, workforce readiness, and efficient stewardship of public funds.
(2) The program is designed to reach students with the greatest and most immediate need and phased-in to ensure lawful, and orderly implementation and fiscal responsibility, including: (a) Funding and fiscal integrity of awards calculated with reference to the base student cost, and specified transfers associated with charter and inter-district public school enrollments, while also allowing funds to follow students consistent with their placement in public, charter, private participating schools, participating postsecondary institutions, legitimate home instruction, or approved education service providers, with clear caps where applicable and with rollover authority to support continuity of learning;
(b) Instituting parental rights, responsibilities and safeguards for the use of Magnolia Student Account (MSA) funds for clearly defined eligible expenses through eligible students' elementary and secondary learning careers, and limited post-graduation uses which shall be subject to inactivity closures and forfeiture timelines, while simultaneously protecting student privacy and requires clear written guidance to parents regarding allowable uses and responsibilities;
(c) Prescribing provider participation, autonomy and accountability guidelines to ensure education service providers and participating schools meet baseline obligations to students, parents and the fund manager, and guaranteeing participating schools retain maximum autonomy, provided that its systems and processes are fair, transparent and remain consistent with state and federal law; and
(d) Facilitating a system of transparency, reporting, and continuous improvement through the publication of aggregate program information and current registry of participating schools and providers, district capacities and annual transfer data.
(3) Through these findings and declarations, the Legislature affirms that the "Mississippi Education Freedom Act" serves a compelling public purpose: to broaden opportunity, honor family choice, protect student privacy, preserve school autonomy, and ensure responsible, transparent use of public funds so that every Mississippi child can learn, grow and thrive.
SECTION 3. The following shall be codified as Section 37-190-5, Mississippi Code of 1972:
37-190-5. As used in this chapter, the following words and phrases have the meanings ascribed in this section, unless the context clearly indicates otherwise:
(a) "Academic year" means the twelve-month period beginning on July 1 and ending on the following June 30.
(b) "Fund manager" means the Mississippi Office of the State Treasurer.
(c) "Mississippi Education Freedom Program" or "program" means the comprehensive education freedom initiative established by this chapter and administered by the fund manager. The program shall consist of the following separate and categorically funded components, each of which shall be administered independently in accordance with the provisions governing that component:
(i) Magnolia Student Accounts;
(ii) Student portability scholarships administered pursuant to Section 37-15-31; and
(iii) Education Scholarship Accounts administered pursuant to the Equal Opportunity Scholarship for Students with Special Needs Act, Section 37-181-1 et seq.
(d) "Magnolia Student Account" or "MSA" means an account established and funded under this chapter into which monies are deposited by the fund manager for the parent of a participating student to pay for eligible educational expenses.
(e) "Eligible student" means a resident of this state who is eligible to enroll in kindergarten through Grade 12 (K-12) in this state, unless otherwise specified in this chapter. The term does not include a child who is not lawfully present in the United States. For purposes of participation in the Equal Opportunity Scholarship for Students with Special Needs Program, the term "eligible student" shall have the meaning ascribed in Section 37-181-3.
(f) "Participating student" means an eligible student who has been approved by the fund manager to participate in the Mississippi Education Freedom Program as provided under this chapter.
(g) "Parent" means a resident of this state who is the biological or adoptive parent, legal guardian, custodian, or other individual with legal authority to act on behalf of an eligible student, including a case manager of the Mississippi Department of Child Protection Services.
(h) "Education service provider" means a school, including a participating school or participating postsecondary educational institution, or an organization, certified educational assistance organization(s) (CEAO), or individual other than the parent of the participating student that provides educational services or educational goods to a participating student. Payments to education service providers must be only for one or more eligible expenses.
(i) "Eligible expenses" means expenses incurred by the parent of a participating student for educational goods or services approved by the fund manager, including:
(i) Tuition;
(ii) Fees;
(iii) The cost of testing;
(iv) The cost of required school uniforms, if any, at a school;
(v) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including expenses related to:
1. Supplies;
2. Equipment;
3. Access to technology; and
4. Services provided by the participating school;
(vi) Fees for after-school or summer education programs;
(vii) Instructional or tutoring services;
(viii) Curriculum and supplementary materials;
(ix) Fees for:
1. Courses and associated examinations for college credit;
2. Any examination related to postsecondary educational institution admissions;
3. Courses and associated examinations for career training that lead to an industry-based credential;
4. Any examination required in order to obtain an industry-based credential;
5. Any services and expenses for which funds may be currently used under Section 37-181-5(2) for students with disabilities; and
6. Account management by a certified educational assistance organization(s) (CEAO) or vendors;
(x) Technological devices used to meet a participating student's educational needs, which shall not include:
1. A television;
2. A videogame console or accessory;
3. Home theater or related audio equipment; or
4. Virtual reality products;
(xi) Costs associated with transportation to and from an education service provider, participating school, or participating postsecondary educational institution; and
(xii) Any other education expenses approved by the fund manager.
(j) "Participating school" means a nonpublic school, having facilities physically located within the geographical boundaries of this state, which has been approved by the fund manager to participate in the program in accordance with this chapter. A public school may be a participating school only if the school is not physically located in the participating student's resident school district. A participating school must either:
(i) Be accredited or in the process of being accredited by the State Department of Education or a regional, nationally recognized, or specialized accreditation agency that is recognized by the United States Department of Education, or its successor agency that recognizes accreditation agencies, or the Council of Higher Education Accreditation; or
(ii) Have provided education services as a school for not less than four (4) years.
(k) "Nonparticipating school" means any school, having facilities physically located within the geographical boundaries of this state, in which an eligible student is enrolled that has not been approved by the fund manager as a participating school under this chapter. Nonparticipating school shall not include a legitimate home instruction program.
(l) "Participating postsecondary educational institution" means:
(i) A Mississippi state institution of higher learning under the jurisdiction and governance of the Board of Trustees of the State Institutions of Higher Learning;
(ii) A member institution of the Mississippi Community College Board, which is under the jurisdiction and governance of its respective community college district board of trustees; or
(iii) An accredited independent four-year college or university located within the state;
(m) "Resident school district" means the public school district to which a student is assigned based on the student's residence.
(n) "Charter school" means a public school that is established and operating under the terms of a charter contract. The term "charter school" includes a conversion charter school and start up charter school.
SECTION 4. The following shall be codified as Section 37-190-7, Mississippi Code of 1972:
37-190-7. (1) The Mississippi Education Freedom Program shall be administered by the Mississippi Office of the State Treasurer, who shall serve as the fund manager. The fund manager is authorized to contract with one or more certified educational assistance organization(s) (CEAO) for the administration of the program, including application processing, account management, payment processing, compliance monitoring and other administrative functions necessary to implement this chapter.
(2) The fund manager shall have all powers and duties necessary to implement and administer this chapter, including, but not limited to, the authority to:
(a) Establish and administer application procedures for participating students, parents, participating schools, education service providers and participating postsecondary educational institutions;
(b) Verify eligibility, enrollment status and continued participation of participating students;
(c) Establish a residence verification for the student and the household which can include verification by a Mississippi issued State Identification or Driver's License of the parent or student.
(d) Establish an income-verification process to verify the household income of a participating student for the purpose of executing the income-based enrollment preferences defined in Section 37-190-9.
(e) Approve, deny, suspend, or revoke the participation of students, parents, participating schools, education service providers and participating postsecondary educational institutions in accordance with this chapter;
(f) Establish and administer Magnolia Student Accounts, including account creation, funding deposits, payment processing, and account closure;
(g) Determine allowable payment methods and approve eligible expenses consistent with Section 37-190-5;
(h) Establish procedures for the submission, verification, and payment or reimbursement of eligible expenses;
(i) Administer prioritization criteria, lotteries, sibling preferences and participation caps in accordance with the criteria for awarding MSA accounts under this chapter;
(j) Establish fraud prevention, audit and compliance monitoring procedures;
(k) Investigate suspected misuse of funds and enforce program requirements, including suspension or termination of accounts and recovery of misspent funds;
(l) Collect data, require documentation and maintain records necessary to administer the program;
(m) Compile and publish program-level reports as required by this chapter; and
(n) Promulgate rules and procedures necessary to administer this chapter.
(3) The fund manager, in its administration of the program, shall:
(a) Create and disseminate a standard application form for parents seeking to participate in the program;
(b) Establish and publicize an application window by which application forms must be submitted to the department;
(c) Provide to parents of participating students a written explanation of qualifying expenses, their responsibilities under the program, the duties and responsibilities of the Office of the State Treasurer, and the provisions of this chapter related to misuse of program funds;
(4) (a) The fund manager shall establish a system, which may be administered by a certified educational assistance organization(s) (CEAO) or vendors, by which a parent can make payments from MSAs for eligible expenses, including by electronic or online funds transfer.
(b) The certified educational assistance organization, or the fund manager, may retain up to three percent (3%) of a student's fund for administration of the program.
(c) Nothing in this act shall be construed as authorizing the payment of program funds directly to a participating student or his or her parent, except as may be required for reimbursement for eligible expenses.
(d) For the purposes of this subsection, "certified educational assistance organization(s) (CEAO)" means a for-profit or not-for-profit organization or business with whom the fund manager has legally contracted that provides account management services for MSAs in compliance with Sections 37-190-1 et seq., and certified by the fund manager as prescribed under subsections (12) and (13) of this section.
(5) The fund manager shall adopt and enforce rules necessary to implement this chapter, subject to the Mississippi Administrative Procedures Act. Notwithstanding the Administrative Procedures Act, the fund manager shall adopt emergency rules necessary to promptly and effectively begin administration of the program. Any rule necessary for initial implementation of the program may be adopted as an emergency rule, which shall remain effective for as long as necessary to facilitate initial implementation of the program.
(6) For purposes of administering the program, the fund manager may seek federal verification of an individual's immigration status with the federal government pursuant to 8 USCS Section 1373(c). The fund manager shall not attempt to independently make a final determination of whether any individual is lawfully present in the United States.
(7) During the first year of the program's implementation, the provisions of Section 25-9-127(1) shall not apply to the personnel actions of the Office of the State Treasurer, in its capacity as fund manager, that are subject to the rules and regulations of the State Personnel Board, as such exemption applies to the State Treasurer's ability to employ persons to facilitate the administration of this act established under Sections 37-190-1 et seq., and all employees of the office hired during that period shall be classified as nonstate service. However, for any employee hired by the office after the one-year period established in this subsection (7), the department shall meet the criteria of the State Personnel Board as it presently exists for employment.
(8) The fund manager shall have independent and exclusive autonomy to promulgate rules and regulations necessary for the operation funding, and governance of MSAs, ESAs and the Education Freedom Funds as components of this chapter. Provided, however, that the fund manager may delegate part or all of this authority in accordance with the provisions of this chapter.
(9) In exercising its authority under this chapter, the fund manager shall ensure that the administration of the program:
(a) Preserves parental choice and control over educational decisions;
(b) Minimizes administrative burden on participating families and schools; and
(c) Protects against fraud, waste and abuse of public funds.
(10) The fund manager shall establish cybersecurity requirements for certified educational assistance organizations, including any best practices and acceptable use policies established under state law.
(11) The fund manager may certify educational assistance organizations (CEAOs) to support the administration of the program, including by:
(a) Administering wholly or partly:
(i) The application process under Section 37-190-9; and
(ii) The program expenditures process under Section 37-190-11; and
(b) Assisting prospective applicants, applicants and program participants with understanding approved education-related expenses and finding preapproved education service providers and vendors of educational products.
(12) An organization may apply to the fund manager for certification as a certified educational assistance organization during an application period prescribed by the fund manager. To be eligible for certification under this section, an organization must:
(a) Have the ability to perform one or more of the duties and functions required of a certified organization assistance organization under this act;
(b) Be registered to do business in this state; and
(c) Be able to assist the fund manager in administering the program wholly or partly, including the ability to:
(i) Accept, process and track applications for the program;
(ii) Assist prospective applicants, applicants and program participants with finding preapproved education service providers and vendors of educational products;
(iii) Accept and process payments for approved education-related expenses;
(iv) Verify that program funding is used only for approved education-related expenses;
(v) Verify that a program participant is eligible to participate in the program;
(vi) Accept, track, review and resolve inquiries and complaints received regarding the program; and
(vii) Establish and maintain a fund manager-approved Internet website for the program.
(13) A certified educational assistance organization designated to perform the duties described in subsection (12) shall communicate with parents interested in participating in the program and program participants through synchronous and asynchronous communication, prioritizing synchronous communication, regarding:
(a) The education options available in this state;
(b) How and when to apply to the program and preapproved education service providers;
(c) How to manage an account, including requesting payments;
(d) Program requirements; and
(e) Any other information necessary to fulfill the organization's responsibilities under this chapter.
(14) (a) The fund manager shall contract with a private entity to audit accounts and program participant eligibility data not less than once per year to ensure compliance with applicable law and program requirements. The audit must
include a review of:
(i) Each certified educational assistance
organization's internal controls over program transactions; and
(ii) Compliance by:
1. Certified educational assistance
organizations and other program requirements;
2. Program participants with
program requirements; and
3. Education service providers and vendors of educational products with program requirements.
(b) In conducting an audit, the private entity may require a program participant, education service provider or vendor of educational products, or certified educational assistance organization to provide information and documentation regarding any transaction occurring under the program.
(c) The private entity shall report to the fund manager any violation of this chapter or other relevant law and any transactions the entity determines to be unusual or suspicious found by the entity during an audit conducted under the authority of this section. The fund manager shall report the violation or transaction to:
(i) The applicable certified educational assistance organization;
(ii) The education service provider or vendor of
educational products, as applicable; and
(iii) Each participating parent who is affected by the violation or transaction.
(d) The State Auditor shall audit each certified
educational assistance organization's compliance with the
organization's duties to verify a student's eligibility to
participate in the program and verify that a request for payment is for an approved expense. Each organization shall submit to the State Auditor documentation of:
(i) Each item of residency documentation
reviewed by the organization;
(ii) Each preapproved education-related expense
category reviewed by the organization;
(iii) The number of transactions approved by the
organization; and
(iv) The number of transactions denied by the
organization.
(e) The State Auditor may review and analyze individual transactions approved by a certified educational assistance organization.
(f) The State Auditor shall randomly select ten percent (10%) of approved program applications on which to perform an eligibility verification audit. If the audit determines that an applicant was approved based upon falsification of eligibility documentation, that student shall be disqualified from participation for the remainder of the current academic year, and may reapply during the application period established for the succeeding academic year.
(15) Nothing in this section shall be construed to authorize the fund manager to regulate the curriculum, instructional methods, admissions policies, hiring practices or religious instruction of a participating school or education service provider, except as expressly provided in this chapter.
SECTION 5. The following shall be codified as Section 37-190-9, Mississippi Code of 1972:
37-190-9. (1) Participation in a Magnolia Student Account shall be limited to eligible students who are approved by the fund manager as participating students in accordance with this chapter.
(2) Magnolia Student Accounts shall be made available to participating students in the following categories:
(a) Participating students who are enrolled in a participating school or participating postsecondary educational institution;
(b) Participating students who are enrolled in a nonparticipating school and who are not enrolled in a legitimate home instruction program; and
(c) Participating students who are enrolled in a legitimate home instruction program.
(3) Magnolia Student Accounts for participating students described in subsection (2)(a) and (b) shall be subject to the following participation limits by academic year:
(a) For the 2027-2028 academic year, participation shall be limited to twelve thousand five hundred (12,500) participating students;
(b) For the 2028-2029 academic year, participation shall be limited to fifteen thousand (15,000) participating students;
(c) For the 2029-2030 academic year, participation shall be limited to seventeen thousand five hundred (17,500) participating students;
(d) For the 2030-2031 academic year, participation shall be limited to twenty thousand (20,000) participating students; and
(e) For the 2031-2032 academic year and each school year thereafter, the fund manager shall increase the number of MSAs in the manner prescribed under subsection (4).
(4) (a) Once the number of approved applications during the fifth year of the program's administration application period reaches one hundred percent (100%) of the total number of MSAs available for that academic year, and a waitlist of eligible students is created as a result, the maximum number of students that may participate in the program shall remain in place for the applicable school year the application was submitted. However, during the immediately subsequent school year for which an increase is automatically triggered, the maximum number of students that may participate in the program for that school year shall be increased to include two thousand five hundred (2,500) additional students allowed to participate in the MSA program divided equally as prescribed above into each categorical pool of eligible students.
(b) In any year that the number of MSAs is increased by the fund manager, and there are remaining funds available for the issuance of unused MSAs designated for eligible students categorized under subsection (5)(a) of this section, those remaining funds available for those unused MSAs shall be rolled over into the second category of MSAs established under subsection (5)(b) for use by the fund manager to fund MSAs thereunder for eligible students approved for participation in the program. The provisions of this paragraph shall be specific to newly issued MSAs under the program and shall not be considered as a source of additional funds for existing holders of a MSA.
(5) The annual participation limits set forth in subsection (3) shall be divided equally as follows:
(a) One-half (1/2) of the available Magnolia Student Accounts shall be reserved for eligible students who attended a public school the immediately preceding school year; and
(b) One-half (1/2) of the available Magnolia Student Accounts shall be available to eligible students without regard to prior public or nonpublic school attendance, including students eligible for enrollment for the first time in kindergarten, who satisfy the definition of a compulsory-school-aged child as prescribed in Section 37-13-91(f).
(6) If the number of applications submitted pursuant to subsection (4)(a) exceeds the number of accounts available under that paragraph, participating students who are not awarded an account under subsection (4)(a) shall be automatically considered for an account under subsection (4)(b) without the requirement of submitting a separate application. Such students shall retain the same income-based priority ranking for purposes of consideration under subsection (4)(b).
(7) (a) Magnolia Student Accounts for participating students described in subsection (2)(c) shall constitute a separate category and shall not be counted toward the participation limits established in subsection (3).
(b) MSAs for participating students described in subsection (2)(c) shall be awarded on a first-come, first-served basis, subject to the availability of Education Freedom Funds established for that purpose, as described in Section 37-190-23 of this chapter.
(8) A student who is approved by the fund manager as a participating student and who receives a Magnolia Student Account shall remain an approved participating student in each subsequent academic year, without the requirement to reapply, so long as the student remains eligible under this chapter and complies with program requirements. Additionally, a student, once approved by the fund manager to receive a Magnolia Student Account, shall not be required to submit reverification of a qualifying household income, which was used to establish the student's initial eligibility, so long as the student remains eligible under this chapter.
(9) In approving applications for Magnolia Student Accounts, the fund manager shall give priority to participating students based on household income, as measured by area median income as defined by the United States Department of Housing and Urban Development (HUD), in the following order:
(a) Eligible students whose household income does not exceed one hundred percent (100%) of area median income;
(b) Eligible students whose household income exceeds one hundred percent (100%) but does not exceed two hundred percent (200%) of area median income;
(c) Eligible students whose household income exceeds two hundred percent (200%) but does not exceed three hundred percent (300%) of area median income; and
(d) All other eligible students.
(10) Within each income-based priority category established in subsection (8) of this section, applications shall be ranked and awarded in ascending order based on household income, such that participating students with the lowest household income within the applicable category shall receive priority over participating students with higher household income within the same category.
(11) The fund manager shall award Magnolia Student Accounts by fully exhausting each income-based priority category in the order set forth in subsection (8) before awarding accounts to participating students in the next lower priority category, subject to the applicable participation limits established in this section.
(12) A lottery shall be conducted only if, after awarding Magnolia Student Accounts to all eligible participating students in the income-based priority categories described in subsection (8)(a) through (c), Magnolia Student Accounts remain available for award to participating students described in subsection (8)(d).
(13) If a lottery is conducted pursuant to subsection (11), first priority in the lottery shall be given to siblings of participating students and thereafter without regard to household income.
(14) Any Magnolia Student Accounts that are authorized but not awarded, and any monies appropriated or otherwise made available for Magnolia Student Accounts that are not deposited into Magnolia Student Accounts, shall remain in or revert to the Education Freedom Fund and shall be available only as authorized by law.
(15) If an eligible student submits an application for inclusion to receive a Magnolia Student Account under the program, but is denied due to lack of available MSAs to accommodate the student, then the denied student shall reapply for consideration for a MSA for the subsequent school year in accordance with the deadlines established by the fund manager.
(16) Participation, eligibility, funding amounts, prioritization and administration shall be determined by the categorical component of the program under which a student or school district qualifies. No student, parent or school district may receive funding under more than one (1) categorical component of the program for the same academic year.
SECTION 6. The following shall be codified as Section 37-190-11, Mississippi Code of 1972:
37-190-11. (1) Subject to legislative appropriation and the participation limits established in Section 37-190-9, the fund manager shall deposit funds into a Magnolia Student Account for each participating student in accordance with the funding category under which the student qualifies.
(2) For a participating student described in Section
37-190-9(2)(a), the amount deposited into the Magnolia Student Account for each academic year shall be equal to the student base amount under the total funding formula for the applicable academic year.
(3) For a participating student described in Section
37-190-9(2)(b), the amount deposited into the Magnolia Student Account for each academic year shall not exceed Two Thousand Dollars ($2,000.00) per participating student; provided that the total amount deposited for all participating students within the same familial household under this subsection shall not exceed Four Thousand Dollars ($4,000.00) per academic year.
(4) For participating students described in Section 37-190-9(2)(c), the total amount deposited into Magnolia Student Accounts for all participating students within the same family shall not exceed One Thousand Dollars ($1,000.00) per academic year.
(5) Funds deposited into a Magnolia Student Account shall carry forward from year to year for as long as the student remains a participating student under this chapter, subject to the limitations of this chapter. Any interest or other earnings attributable to unexpended funds within a participating student's Magnolia Student Account shall be credited to student's account on a quarterly basis until such time that the student is deem no longer eligible for participation in the program as determined under the provisions of Section 37-190-19, at which time any remaining funds shall revert to the Education Freedom Fund as prescribed under that section.
(6) Funds deposited into a Magnolia Student Account may be used only for eligible expenses as defined in Section 37-190-5 and in accordance with this chapter. Upon a participating student's graduation from a secondary school or attainment of a high school equivalency credential, any funds remaining in the Magnolia Student Account may be used for eligible expenses at a participating postsecondary educational institution, subject to the provisions of Section 37-190-21 and rules promulgated by the fund manager.
(7) A participating student shall receive funding only in accordance with the funding category under which the student qualifies pursuant to Section 37-190-9 and shall not receive funding in excess of the applicable funding limits set forth in this section, regardless of the education services or education service providers utilized by the participating student.
(8) Funds deposited into a Magnolia Student Account shall not:
(a) Constitute taxable income of the parent or participating student;
(b) Be treated as income for purposes of determining eligibility for any other state program; or
(c) Be claimed as a tax credit, deduction, exemption, or rebate.
(9) Nothing in this section shall be construed to create an entitlement to funding beyond amounts appropriated by the Legislature or to require the fund manager to deposit funds in excess of available appropriations.
SECTION 7. The following shall be codified as Section 37-190-13, Mississippi Code of 1972:
37-190-13. (1) The Equal Opportunity Scholarship for Students with Special Needs Program, established pursuant to Section 37-181-1 et seq., shall operate as a separate and categorically funded component of the Mississippi Education Freedom Program.
(2) Notwithstanding any provision of law to the contrary, administrative oversight and implementation of the Equal Opportunity Scholarship for Students with Special Needs Program shall be transferred from the State Department of Education to the Office of the State Treasurer, effective July 1, 2027.
(3) Except as expressly provided in this section, the Equal Opportunity Scholarship for Students with Special Needs Program shall continue to be governed by Section 37-181-1 et seq.
(4) The Office of the State Treasurer shall assume all duties, responsibilities, and authorities previously assigned to the State Department of Education under Section 37-181-1 et seq., that are necessary to administer the Equal Opportunity Scholarship for Students with Special Needs Program, including, but not limited to:
(a) Processing and approving applications for eligible students;
(b) Establishing and administering education scholarship accounts;
(c) Disbursing funds and overseeing expenditures;
(d) Approving and monitoring participating schools and education service providers, as applicable;
(e) Ensuring compliance with program requirements; and
(f) Adopting rules and procedures necessary to implement the program.
(5) The Office of the State Treasurer may contract with one or more certified educational assistance organization(s) (CEAO) to administer any aspect of the Equal Opportunity Scholarship for Students with Special Needs Program, consistent with the authority provided in this chapter.
(6) Funds awarded under the Equal Opportunity Scholarship for Students with Special Needs Program shall be separate and distinct from Magnolia Student Accounts and from student portability scholarships and shall not be commingled with funds awarded under any other categorical component of the Mississippi Education Freedom Program.
(7) A student who participates in the Equal Opportunity Scholarship for Students with Special Needs Program shall not simultaneously receive funding under a Magnolia Student Account or a student portability scholarship for the same academic year.
(8) Nothing in this section shall be construed to expand or limit eligibility for the Equal Opportunity Scholarship for Students with Special Needs Program beyond what is authorized under Section 37-181-1 et seq., or to create an entitlement to funding beyond amounts appropriated by the Legislature.
SECTION 8. The following shall be codified as Section 37-190-15, Mississippi Code of 1972:
37-190-15. (1) Each participating student who receives funding through a Magnolia Student Account under this chapter shall annually complete one (1) of the following assessments:
(a) A standardized assessment aligned to the curriculum of the participating school in which the student is enrolled;
(b) A nationally norm-referenced achievement assessment; or
(c) A nationally recognized aptitude assessment.
(2) The parent of a participating student shall select the assessment to be administered to the participating student from among the assessment options authorized under subsection (1) of this section.
(3) A participating student may satisfy the assessment requirement of this section by taking the assessment administered by the participating school in which the student is enrolled, provided that the assessment meets the requirements of subsection (1) of this section.
(4) The cost of administering an assessment required under this section shall be an eligible expense payable from the participating student's Magnolia Student Account.
(5) The results of the assessment administered pursuant to this section shall be submitted to the fund manager in a manner prescribed by the fund manager. At the discretion of a participating school, the school may submit the assessment results to the fund manager on behalf of the parent or participating student. If a parent chooses to independently submit his or her child's assessment results, apart from the school doing so, he or she shall identify the name of the school his or her child attends in its submission of those results to the fund manager.
(6) (a) A participating student with a disability for whom the administration of an assessment described in subsection (1) of this section is not appropriate, as determined by the parent in consultation with the participating school or education service provider, shall be exempt from the assessment requirement of this section.
(7) The fund manager shall annually compile and publish a program-level report summarizing academic performance results of participating students on a statewide basis. The report shall not include personally identifiable student information.
(8) Nothing in this section shall be construed to:
(a) Require a
participating school to administer the Mississippi statewide assessments;
(b) Subject a participating school to state accountability ratings;
or
(c) Authorize the fund manager to regulate the educational program, curriculum or instructional methods of a participating school.
(9) A participating student who is enrolled in a legitimate home instruction program as categorized under Section 37-190-9(2)(c) of this chapter shall be exempt from the assessment requirements of this section.
SECTION 9. The following shall be codified as Section 37-190-17, Mississippi Code of 1972:
37-190-17. (1) To be approved by the fund manager, an education service provider must:
(a) Provide educational services, instruction, or goods directly related to the academic or educational needs of a participating student;
(b) Submit to the fund manager any information required for implementation and administration of the program including its address, contact information and a summary of each program or service it proposes to provide to participating students;
(c) Agree not to refund, rebate or share Magnolia Student Account funds with a parent or participating student;
(d) Agree to submit annual reports to the office of the State Treasurer concerning implementation of the program, including the number of students participating, services provided and other similar information requested by the fund manager;
(e) Agree not to discriminate based on grounds of race, color, national origin or economic status in the provision of its services;
(f) Agree to document amounts received for all qualifying expenses in a manner prescribed by the fund manager; and
(g) Agree not to discriminate against participating students in setting tuition or fees.
(2) To be approved by the fund manager, in addition to satisfying the requirements of subsection (1) of this section, a participating school or participating postsecondary educational institution must:
(a) Agree to comply with all applicable health and safety laws or codes;
(b) Hold a valid occupancy permit if required by the municipality where the school is located;
(c) Agree to comply with all state laws on child protections and mandatory reporting requirements as applicable; and
(d) Inform the Office of the State Treasurer of a participating student's graduation, withdrawal from the school, misuse of program funds, or other events affecting the student's eligibility for the program.
(3) Fulfillment of the requirements of subsections (1) and (2) of this section shall be a requirement of continuing approval as an education service provider or participating school. Failure to fulfill such requirements shall constitute grounds for the fund manager, in its discretion, to suspend or disqualify the education service provider or participating school from receiving program funds.
(4) A public school that becomes an education service provider under this act shall be given maximum flexibility to accommodate participating students and may create a process and establish requirements for accepting, selecting, or limiting the number of allowable participating students who are not assigned to that public school, in a manner consistent with the requirements of Section 37-15-31, relative to student transfers.
(5) No provision of this act shall be construed to require any public school, school system, or school district or any nonpublic school, school system, or school district to enroll any student.
(6) Except as expressly provided in this chapter, neither the fund manager, the State Department of Education, nor any other state agency shall regulate, control, or supervise the educational program, curriculum, instructional materials, teaching methods, admissions policies, discipline policies, governance, or daily operations of a participating school or education service provider.
(7) Participation in the Mississippi Education Freedom Program shall not be construed to:
(a) Limit or restrict the ability of a participating school to determine its mission, creed or religious beliefs;
(b) Limit or restrict the ability of a participating school to establish and apply admissions standards, academic standards, codes of conduct or disciplinary policies;
(c) Limit or restrict the ability of a participating school to employ or contract with individuals who share the school's mission, creed or religious beliefs;
(d) Require a participating school to administer statewide assessments required of public schools; or
(e) Subject a participating school or education service provider to the state accountability system applicable to public schools.
(8) A participating school that is faith-based may provide faith-based instruction, religious worship or other religious activities consistent with its mission and beliefs, and participation in the program shall not be construed to convert the school into a public school or state actor.
(9) A participating school or education service provider shall not be required to alter its creed, religious practices, admissions policies, hiring practices, curriculum, instructional materials or instructional methods as a condition of participation in the Mississippi Education Freedom Program.
(10) Nothing in this chapter shall be construed to permit discrimination on the basis of race, color or national origin, consistent with applicable federal law.
(11) Nothing in this chapter shall be construed to make any education service provider a state actor.
(12) The fund manager may suspend or revoke the approval of a participating school or education service provider for failure to comply with the requirements of this chapter, after notice and an opportunity to respond.
SECTION 10. The following shall be codified as Section 37-190-19, Mississippi Code of 1972:
37-190-19. (1) On receipt of money distributed by the fund manager for purposes of making transfers to the accounts of participating students, a certified educational assistance organization shall hold that money in trust for the benefit of students participating in the program and make transfers to the account of each participating student served by the organization on a monthly basis during the academic year.
(2) Each year, the fund manager may deduct from the total amount of money appropriated for purposes of this chapter, an
amount not to exceed three percent (3%) of that total amount, to cover the fund manager's cost of administering the program, which shall be utilized to compensate certified educational assistance organizations for the cost of providing services under this chapter.
(3) On or before the first day of October and February, a certified educational assistance organization shall:
(a) Verify with the agency that each participating student is not enrolled in a school district or charter school in a manner in which the student is counted toward the district's or school's average daily membership for purposes of the allocation of state funding under the total funding formula; and
(b) Notify the fund manager, if the organization determines, that a participating student is enrolled in a school district or charter school in a manner in which the student is counted toward the district's or school's average daily membership for purposes of the allocation of state funding under the total funding formula.
(4) The fund manager by rule shall establish a process by
which a participating parent may authorize the fund manager or a certified educational assistance organization to make a payment
directly from the participant's account to a preapproved education service provider or vendor of educational products for an expense allowed under this act;
(5) On the date on which a student who participated in the
program is no longer eligible to participate in the program under and payments for any education-related expenses allowed from the student's account have been completed, the participating student's account shall be closed and any remaining money returned to the fund manager for deposit in the program fund.
(6) Each quarter, any interest or other earnings attributable to undisbursed money held by a certified educational assistance organization for purposes of the program shall be remitted to the fund manager for deposit in the Education Freedom Fund established under Section 37-190-23.
(7) A parent of a participating student shall use funds deposited into a Magnolia Student Account only for eligible expenses as defined in this chapter and in accordance with program requirements.
(8) The following actions by a parent or participating student are prohibited and shall constitute grounds for suspension or closure of a Magnolia Student Account:
(a) Knowingly using Magnolia Student Account funds for any purpose other than an eligible expense;
(b) Knowingly submitting false, misleading or fraudulent information in connection with an application for a Magnolia Student Account or the use of account funds;
(c) Allowing any individual other than the parent or participating student to use Magnolia Student Account funds;
(d) Failing to comply with the testing requirements established in Section 37-190-15, unless otherwise excused by the fund manager;
(e) Enrolling the participating student simultaneously full time in a public school within the student's resident school district while receiving Magnolia Student Account funds, except as otherwise authorized by law;
(f) Intentionally misusing account funds under state law;
(9) Upon a determination by the fund manager that a violation of this section has occurred, the fund manager may:
(a) Suspend the Magnolia Student Account pending further review;
(b) Close the Magnolia Student Account;
(c) Require the parent to repay any funds that were improperly expended; or
(d) Refer the matter to the appropriate law enforcement or prosecutorial authority, if warranted.
(10) Unless the fund manager determines that closure of a Magnolia Student Account is warranted under subsection (8) of this section, a Magnolia Student Account shall remain in force, and shall roll over from month-to-month and from year-to-year with any interest or other earnings attributable to unexpended funds within a participating student's MSA to be credited to a student's account on a quarterly basis:
(a) Until one (1) full calendar year elapses after any one of the following actions:
(i) A parent withdraws his or her participating student from the program;
(ii) A participating student graduates from high school and fails to enroll in a postsecondary program of study or workforce training program that leads to a degree, industry-based credential or certification; or
(iii) A participating student ages out of the program at the end of the school year, whichever occurs first.
(11) Before permanently closing a Magnolia Student Account under this section, the fund manager shall provide the parent with notice of account closure and an opportunity to respond in a manner determined by the fund manager. Such notification shall be sent through certified mail, email, and by telephone, if applicable.
(12) A Magnolia Student Account that is closed pursuant to a violation of subsection (8) of this section shall not be reopened for the participating student, and the student shall be ineligible to participate in the Magnolia Student Account program in subsequent academic years, unless the fund manager determines that mitigating circumstances warrant reinstatement.
(13) Any funds remaining in a Magnolia Student Account at the time of closure shall revert to the Education Freedom Fund.
(14) Nothing in this section shall be construed to limit the authority of the fund manager to adopt additional safeguards, procedures or enforcement mechanisms necessary to ensure program integrity.
(15) Nothing in this chapter shall change or affect the athletic eligibility of student-athletes governed by the Mississippi High School Activities Association, the Midsouth Association of Independent Schools or similar association. Additionally, the Mississippi High School Activities Association nor any similar association shall not establish or enforce any rule or policy which makes the acceptance of Magnolia Student Account funds under the provisions of this chapter to be used as the sole determinative factor of any student's eligibility for participation in interscholastic athletic and extracurricular events governed by the association.
SECTION 11. The following shall be codified as Section 37-190-21, Mississippi Code of 1972:
37-190-21. (1) Notwithstanding any provision of this chapter to the contrary, a participating student who has graduated from a secondary school or attained a high school equivalency credential may use funds remaining in the student's Magnolia Student Account for eligible postsecondary education or career credential expenses, subject to the limitations of this section.
(2) Eligible postsecondary education and career credential expenses under this section shall include, but are not limited to:
(a) Tuition and mandatory fees at a participating postsecondary educational institution;
(b) Fees for courses, examinations, or training programs that lead to an industry-recognized credential, certification, or license;
(c) Fees for examinations required to obtain or maintain an industry-recognized credential, certification, or license; and
(d) Instructional materials, equipment, or supplies required for enrollment in a postsecondary education program or career credential program, as approved by the fund manager.
(3) Participating postsecondary educational institutions shall provide courses that lead to a high-wage, high-demand certificate or credential or degree that can be obtained simultaneously with or before high school graduation.
(4) Funds used pursuant to this section shall be paid, at the direction of the parent, directly to the participating postsecondary educational institution or other approved education service provider and shall not be paid directly to the participating student or parent.
(5) A participating student may use Magnolia Student Account funds for postsecondary education and career credential expenses under this section until the earlier of:
(a) Four (4) years after the date of the student's graduation from secondary school or attainment of a high school equivalency credential; or
(b) Exhaustion of funds in the student's Magnolia Student Account.
(6) A participating student who uses Magnolia Student Account funds pursuant to this section shall not be considered a participating student for purposes of K-12 participation limits or funding categories under Section 37-190-9.
(7) Nothing in this section shall be construed to create an entitlement to postsecondary education or career credential funding beyond amounts remaining in a participating student's Magnolia Student Account.
SECTION 12. The following shall be codified as Section 37-190-23, Mississippi Code of 1972:
37-190-23. (1) There is hereby created in the State Treasury a special fund to be known as the Education Freedom Fund, which shall be administered by the Office of the State Treasurer. Monies in the fund shall be expended by the fund manager upon appropriation of the Legislature.
(2) The Education Freedom Fund shall consist of:
(a) Monies appropriated to or transferred into the fund by the Legislature for the purposes of funding ESAs under the provisions of the Equal Opportunity for Students with Special Needs Act, established under Sections 37-181-1 et seq.;
(b) Monies appropriated to or transferred into the fund by the Legislature for the purposes of funding Magnolia Student Accounts for eligible students described in Section
37-190-9(2)(a) and (b) of this chapter using total funding formula calculations, for which the total appropriation shall be based upon calculations of participations caps set forth in this chapter.
(c) Monies appropriated to or transferred into the fund by the Legislature for the purposes of funding Magnolia Student Accounts for eligible students described in Section 37-190-9(2)(c) of this chapter, which shall not exceed Five Million Dollars ($5,000,000.00);
(d) Monies appropriated to or transferred into the fund by the Legislature for the purposes of funding student portability scholarships under the program as provided in 37-15-31. Such funding shall not exceed Five Million Dollars ($5,000,000.00) in any single year of the program.
(e) Monies transferred to the fund from the federal government, other state agencies or local governments;
(f) Any gifts, grants, donations or other funds received for purposes of the program or other monies collected by or for the program to the extent permitted under federal and state law;
(g) Interest and earnings on monies in the fund, which shall be credited to the deposit of the fund on a quarterly basis; and
(h) Any funds required to revert to the Education Freedom Fund pursuant to this chapter or any other provision of law.
(3) Monies in the Education Freedom Fund shall be used solely for the purpose of administering and funding the categorical components of the Mississippi Education Freedom Program, including:
(a) Magnolia Student Accounts;
(b) Student portability scholarships administered pursuant to Section 37-15-31; and
(c) Education Scholarship Accounts administered pursuant to Section 37-181-1 et seq.
(4) The Office of the State Treasurer shall establish such accounts, subaccounts and accounting procedures as are necessary to ensure that funds allocated to each categorical component of the Mississippi Education Freedom Program are separately tracked, accounted for and reported and that funds are expended only for authorized purposes.
(5) Except as otherwise expressly provided in this chapter, monies in the Education Freedom Fund shall remain in the fund at the close of the fiscal year and shall not lapse into the State General Fund.
(6) The Office of the State Treasurer may promulgate rules and procedures necessary to administer the Education Freedom Fund and the Mississippi Education Freedom Program, including rules related to deposits, disbursements, audits, fraud prevention, fiscal controls and program integrity.
(7) Nothing in this section shall be construed to create an entitlement to funding under the Mississippi Education Freedom Program beyond amounts appropriated by the Legislature, nor to require the Office of the State Treasurer to expend funds in excess of available appropriations.
SECTION 13. Section 37-15-31, Mississippi Code of 1972, is amended as follows:
37-15-31. (1) (a) Except
as provided in subsections (2) through * * * (7) of this section, upon the
petition in writing of a parent or guardian resident of the school district of
an individual student filed or lodged with the president or secretary of the
school board of a school district * * * to which the pupil * * * is seeking transfer, individual students
living in one school district * * *
may be legally transferred to another school district, * * * provided that the school board
of the school district to which the transfer is sought consents * * *
to receive the students seeking transfer, which such consent must
be given in writing and spread upon the minutes of * * * the school board of the
transferee school district.
(b) Upon receipt of such notice of petition for transfer, the school board of the transferee school district shall act on such request for transfer no later than sixty (60) days of receipt of the request by the transferee board, and a failure of such transferee board to act within such time shall constitute an approval of such request and approved enrollment by the school board of the transferee school district. If such a transfer is approved or denied by the school board of the transferee school district, then such decision shall be final and binding for the duration of the scholastic year in which such decision was made.
( * * *c) * * *
The transferee school district shall notify, in writing, the school district
from which the pupil or pupils are transferring of the receipt of such transfer
request within a reasonable period of time, and the school board of the
transferor school district shall spread the same upon its minutes. * * *
( * * *d) Any legal guardianship formed for
the purpose of establishing residency for school district attendance purposes
shall not be recognized by the affected school board.
(e) The legal transfer of a student under this subsection shall include a provision for the transportation of the student by either the parent or legal guardian of the student or the transferee school district, provided that the transferee school district does not violate the provision of Section 37-15-29(3), prohibiting the transportation of students in excess of thirty (30) miles from his or her home. In the absence of such a provision, the responsibility for transporting the student to the transferee school district shall be that of the parent or guardian.
(f) The provisions of this subsection (1) of this section shall not apply to school-age children whose parent(s) or legal guardian(s) are active members of the United States Armed Forces complying with Section 37-15-29(5).
(g) Athletic eligibility for a school-age child who transfers to another school or school district pursuant to this subsection shall be determined in accordance with rules and regulations promulgated by the Mississippi High School Association governing student eligibility for any athletic extracurricular activities.
(2) (a) Upon the petition in writing of any parent or guardian who is a resident of Mississippi and is an instructional or licensed employee of a school district, but not a resident of such district, the school board of the employer school district shall consent to the transfer of such employee's dependent school-age children to its district and shall spread the same upon the minutes of the board. Upon the petition in writing of any parent or guardian who is not a resident of Mississippi and who is an instructional or licensed employee of a school district in Mississippi, the school board of the employer school district shall consent to the transfer of such employee's dependent school-age children to its district and shall spread the same upon the minutes of the board.
(b) The school board of any school district, in its discretion, may adopt a uniform policy to allow the enrollment and attendance of the dependent children of noninstructional and nonlicensed employees, who are residents of Mississippi but are not residents of their district. Such policy shall be based upon the employment needs of the district, implemented according to job classification groups and renewed each school year.
(c) The employer transferee school district shall notify in writing the school district from which the pupil or pupils are transferring, and the school board of the transferor school district shall spread the same upon its minutes.
(d) Any such agreement by school boards for the legal transfer of a student shall include a provision providing for the transportation of the student. In the absence of such a provision the responsibility for transporting the student to the transferee school district shall be that of the parent or guardian.
(e) Any school
district which accepts a student under the provisions of this subsection shall
not assess any tuition fees upon such transferring student * * *.
(3) Upon the petition in
writing of any parent or legal guardian of a school-age child who is a resident
of an adjacent school district residing in the geographical situation described
in Section 37-15-29(3), the school board of the school district operating the
school located in closer proximity to the residence of the child shall consent
to the transfer of the child to its district, and shall spread the same upon
the minutes of the board. * * * The
legal transfer of a student under this subsection shall include a provision for
the transportation of the student by either the * * * parent or legal guardian or the
student or the transferee school district. * * * The
responsibility for transporting the student to the transferee school district
shall be that of the parent or guardian if the transferee school district does
not agree in the consent of transfer, which shall be spread upon its minutes,
to provide transportation for the student.
* * *
( * * *4) * * *
Before September 1 of each year, the board of trustees of * * * a municipal separate school
district shall certify to the State Department of Education the number of
students in the added territory of the municipal separate school district who
are transferred to the adjacent school district under this subsection. The
municipal separate school district also shall certify the total number of
students in the school district residing in the added territory plus the number
of those students who are transferred to the adjacent school district. Based
upon these figures, the department shall calculate the percentage of the total
number of students in the added territory who are transferred to the adjacent
school district and shall certify this percentage to the levying authority for
the municipal separate school district. The levying authority shall remit to
the school board of the adjacent school district, from the proceeds of the ad
valorem taxes collected for the support of the municipal separate school
district from the added territory of the municipal separate school district, an
amount equal to the percentage of the total number of students in the added
territory who are transferred to the adjacent school district.
(5) The sibling(s) of any child lawfully transferred in accordance with this section, may also, at the discretion of their parent(s) or legal guardian(s), enroll and attend school in the transferee school district, subject to the provisions of this act. For purposes of this subsection, the term sibling includes any biological child, stepchild, adopted child, or foster child in temporary or permanent placement who resides in the same household of the parent or legal guardian who has a child lawfully transferred to another school district under the provisions of this section, provided that such sibling is transferred to the same school district as the previously transferred sibling. The transferee school district shall have the sole discretion to determine which school within the school district a student approved for transfer will be placed.
(6) (a) Each school district shall implement an enrollment options program as provided in this section. The local school board of each school district shall adopt policies, in its sole discretion, to govern the process for enrollment options pursuant to this section. As a part of its adopted policies on enrollment, the school board of the receiving district shall develop a timeline for which applications for transfer shall be received. The policies shall prohibit discrimination against any pupil on the basis of his residential address, ability, disability, race, ethnicity, sex or socioeconomic status. The policies shall be prominently posted to the school district's website.
(b) In the development of its policies, each school board shall prohibit an evaluation of whether a pupil should be enrolled based upon the pupil's academic or athletic performance. The local school board, in its sole discretion, shall calculate the capacity for each school within the district in accordance with subsection (8) of this section. School districts may employ existing entrance criteria for specialized schools or programs if the criteria are uniformly applied to all individuals submitting transfer requests. This subsection shall not be construed to prohibit school districts from using academic performance to determine eligibility for, or placement in, programs for gifted and talented pupils established under Section 37-23-179.
(7) For students transferring to a school district in which the student does not reside, the State Department of Education shall pay to the transferee school district (receiving school district) to which the student is transferred an amount equal to the total funding formula funds, allocated for each student transferring to a school district outside his or her district of residence. The amount of funds payable to the receiving school district by the department must be based on the local school district of residence's previous year's enrollment data, determined by using months one (1) through nine (9) average daily membership, as reported to the State Department of Education by the transferor local school district. Any such payments made under this subsection (5) by the State Department of Education to a receiving school district must be made two (2) business days prior to the last working day of each month. There shall be paid to a receiving school district, by electronic funds transfer, one-twelfth (1/12) of the funds to which the receiving school district is entitled from funds appropriated for the total funding formula program fund, or any subsequent funding program which replaces such program fund, for each child transferred to such school district under the authority of this section. However, in December those payments shall be made on December 15 or the next business day after that date. If a student transfer occurs after the start date of the scholastic year, the department shall not make any distribution of payments to the receiving school district until such time that the receiving school district certifies the enrollment of the transfer student to the department, which shall then only make payments to the receiving school district for such student for the remainder of the scholastic year as a proportionate share of the one-twelfth (1/12) of funds to which the receiving school district is entitled.
(8) (a) In determining the capacity for each school within the school district pursuant to subsection (6)(b) each school district shall, in its sole discretion, determine the maximum enrollment for each grade level for each school within the district. The school district's enrollment options program, including capacity and grade level enrollment levels, determined by the school district shall be published on the school district's website at a reasonable time before the start of the academic school year. The school district's decision on enrollment levels shall be final and binding.
(b) Not less than two (2) times during the school year, each school district shall publicly post on its website the capacity for each school within the school district as determined pursuant to subsection (6)(b) and the maximum enrollment for each grade level for each school as determined pursuant to paragraph (a) of this subsection. A school district that does not meet the minimum sample size necessary to prevent unlawful release of personally identifiable student data established pursuant to subsection (10) of this section is not subject to the publication requirements pursuant to this subsection.
(c) Not less than two (2) times during the school year, every school district shall report to the state reporting system the capacity for each school within the school district as determined pursuant to subsection (6)(b) and the maximum enrollment for each grade level for each school as determined pursuant to paragraph (a) of this subsection, the number of transfer requests, the number of accepted transferred pupils and the number of denied transfer requests.
(9) By August 1 of each year, the State Board of Education shall collect, analyze and publish to its website the capacity and transfer data from each school district from the previous year. The report shall include the number of participants, the number of denied requests, and other relevant information. The board shall also report this information to the Legislature no later than December 31 of each year.
(10) The State Board of Education shall not publish or release data of a school district if the number of students who requested a transfer is less than the minimum sample size necessary for prevention of the unlawful release of personally identifiable student data. The board shall establish the minimum number of students necessary to meet the requirements of this subsection.
(11) The provisions of this section shall not supersede any provision of an enforceable desegregation court order or a court-approved desegregation plan.
(12) The receiving school district shall identify each student it accepts into its district under the transfer authority of this section and report that data to the State Department of Education by category of student name, grade classification, grade point average, gender and ethnicity. The department shall then compile this data by district, redacting all personally identifying information of students to prevent any student privacy violations, and submit an annual report of this information to each member of the Legislature.
(13) In addition to any other authority provided in this section, a receiving school district that enrolls a student who resides outside the district pursuant to this section may apply to the Office of the State Treasurer for a student portability scholarship under the Mississippi Education Freedom Program, subject to the following conditions:
(a) Before applying for a student portability scholarship under the Education Freedom Program and the authority granted under this section to do so, the receiving district shall request from the school district in which the student resides the funding attributable to each student accepted for enrollment, as determined by the State Department of Education in accordance with Section 37-151-211(2)(b) and Section 37-57-105;
(b) If, for any reason, the school district in which the student resides does not provide the receiving district with the funding requested by the receiving district pursuant to paragraph (a) of this subsection, the receiving district may apply to the fund manager for a student portability scholarship;
(c) A student portability scholarship may be awarded only upon application by the receiving school district and shall not be requested, directed or controlled by the student or the student's parent;
(d) The amount of a student portability scholarship awarded for an eligible transfer student shall be limited to the lesser of:
(i) The receiving school district's out-of-district transfer tuition rate;
(ii) The portion of the local contribution that does not follow the student under the Mississippi Student Funding Formula; or
(iii) Two Thousand Dollars ($2,000.00);
(e) Student portability scholarships shall be awarded at the discretion of the Office of the State Treasurer and shall be subject to the availability of funds in the Education Freedom Fund;
(f) Student portability scholarships shall be awarded on a first-come, first-served basis;
(g) Funds awarded under this subsection shall be paid directly to the receiving school district and shall be used solely to offset local funding that does not follow the student;
(h) A receiving school district that receives a student portability scholarship on behalf of a transfer student shall not charge, assess or collect from the student or the student's parent any additional tuition, fee, or charge related to the student's enrollment that exceeds amounts otherwise authorized under this section; and
(i) Nothing in this subsection shall be construed to create an entitlement to a student portability scholarship or to require the Office of the State Treasurer to award funds in excess of available appropriations.
SECTION 14. (1) This section shall be known and may be cited as the "Tim Tebow Act."
(2) As used in this section, the following words and phrases have the meanings ascribed in this subsection unless the context clearly indicates otherwise:
(a) "Homeschool" means a legitimate home instruction program, as described under Section 37-13-91(3).
(b) "Interscholastic extracurricular activity" means any school-authorized sport or activity sanctioned by the Mississippi High School Activities Association.
(c) "Appropriate documentation" means:
(i) The results of a nationally recognized standardized test or its equivalent as determined by the State Department of Education;
(ii) A portfolio of the student's school work from the previous year demonstrating the student's proficiency appropriate for the student's grade level, as determined in the discretion of the school principal or counselor; or
(iii) If the student was enrolled in a public, private, parochial or charter school during the preceding school year, records evidencing the student's eligibility based on the student's academic success at that school.
(3) (a) A student enrolled in a homeschool is eligible to participate in interscholastic extracurricular activities sponsored or engaged in by the public school to which the student would be assigned according to the attendance policies adopted by the school board of the local school district. A homeschool student who leaves a public school during the school year is subject to the transfer protocols that apply to transfers from one (1) public school to another public school. A student who is eligible under this section and selected to participate in an extracurricular activity must:
(i) Adhere to the same standards of behavior, responsibility, performance and code of conduct as other participants in the extracurricular activity;
(ii) Adhere to the same academic standards as other participants, with those standards confirmed by appropriate documentation provided by the student to the public school providing the extracurricular activity in which the student participates. However, if the documentation provided gives the local school board reasonable suspicion that the documentation is false in its claims of satisfaction of academic standards and grade placement the student may be administered a grade-level placement examination;
(iii) Register with the school the student's intent to participate in the extracurricular activity as a representative of the school before the beginning date of the semester during which the extracurricular activity in which the student wishes to participate is offered; and
(iv) Comply with the same physical examination, immunization, insurance, age and semester eligibility requirements as other students participating in the extracurricular activity.
(b) Transportation of a student being educated in a homeschool to a public school to participate in interscholastic extracurricular activities is the responsibility of the parent, guardian or student. The student may use the same transportation as other students so long as additional expenses are not incurred by the school district.
(c) In selecting the members of an interscholastic extracurricular team, a public school shall not discriminate against a student being educated in a homeschool who is eligible to participate under this section.
(4) Participation in an interscholastic extracurricular activity is a privilege and not a right. Nothing in this act shall be interpreted to create a cause of action on behalf of a student against a public school or public school district official or against an interscholastic extracurricular activities association.
(5) With respect to a homeschool student's education program, nothing in this section shall be construed to permit an agency of the state, a public school district or any other governmental body to exercise control, regulatory authority or supervision over a homeschool student or parent or person standing in parental relation to a homeschool student beyond the control, regulatory or supervision required to participate in league activity.
SECTION 15. (1) Sections 15 through 25 of this act shall be known and may be cited as the "Adolescent Literacy Initiative."
(2) It is the intent of the Legislature that each student's progression from one grade to another be determined, in part: upon proficiency in reading and writing; that district school board policies facilitate reading instruction and intervention services to address student reading and writing needs; and that each student and his or her parent or guardian be informed of that student's progress.
The fundamental goal of an education system is to enable each student to develop the skills necessary for success in school and life. The Nation's Report Card reflects no statistically significant improvement in Grade 8 National Assessment of Educational Progress (NAEP) Reading scores in thirty (30) years, from 1992 through 2024, with one-third (1/3) of the nation's eighth grade students reading below the basic level. It is the ultimate goal of this Legislature that every student becomes a skilled reader through: (i) the implementation of evidence-based reading instruction, which has been proven to accelerate the progress of all students, including those exhibiting a reading deficiency; and (ii) the coordinated integration of content areas in text reading, text discussion, and writing in response to reading.
Therefore, the Legislature finds that it is essential for a system of supports to be provided for students in middle grades who continue to demonstrate difficulty with foundational reading and writing skills.
SECTION 16. As used in Sections 15 through 25 of this act, the following terms shall have the meanings ascribed in this section, unless the context of use clearly requires otherwise:
(a) "Science of reading" refers to the large body of evidence that informs how proficient reading and writing develop; why some students have difficulty; and how educators can most effectively assess, teach and, therefore, improve student outcomes through prevention of and intervention for reading difficulties.
(b) "Three-cueing system" is any model of teaching students to read based on meaning, structure and syntax, and visual cues, which may also be known as "MSV". This model is antiquated, misaligned with the science of reading, and largely ineffective, especially for students with dyslexia.
(c) "System of assessments" means a comprehensive assessment system which provides screening, diagnostic, and summative assessments for use in a school district or charter school. The system of assessments shall assess key indicators of reading success, including word recognition, vocabulary, fluency and comprehension.
(d) "Universal screener" means an assessment that is administered three (3) times per year (beginning, middle, and end) to identify or predict students who may be at risk for reading failure and is typically brief and conducted with all students at a particular grade level.
(e) "Multi-Tiered System of Support (MTSS)" is a framework for supporting and increasing academic, behavioral, and social-emotional outcomes for all students.
(f) "High-Quality Instructional Materials (HQIM)" refers to instructional curricula and intervention programs, including, but not limited to, textbooks, teacher guides and supplemental materials, that are grounded in the science of reading and evidenced-based research approaches which help all students achieve grade level learning goals. HQIM incorporates best practices for building skills essential to reading, follow a sequential order of lessons which are explicit, systematic, and cumulative, contain challenging texts that build student background knowledge, support academic language development, and critical thinking skills across core content areas, and are aligned to a state's academic standards. These materials are rigorous, comprehensive and regularly reviewed and updated to align to research and best practices. They also provide curriculum-specific professional development that prepares teachers to effectively plan and prepare lessons and assessments, differentiate instruction and monitor student progress.
(g) "Evidence-based" references instructional strategies or practices with clear and convincing proof from scientifically based research studies which have been peer-reviewed.
(h) "Scientifically based reading research" applies rigorous, systematic, and objective methods to gain knowledge from multiple disciplines to understand how children learn to read, strategies and methods which can be used to teach children to read, and how they can overcome reading difficulties.
(i) "Department" is the State Department of Education.
(j) "Dyslexia" is a specific learning disability that is neurobiological in origin. Dyslexia is characterized by difficulties with accurate and fluent word recognition and poor spelling and decoding abilities. These difficulties typically result from a deficit in the phonological component of language that is often unexpected in relation to other cognitive abilities and the provision of effective classroom instruction. Secondary consequences may include problems in reading comprehension and reduced reading experience that can impede growth of vocabulary and background knowledge.
(k) "Dyslexia screening" is a brief assessment which measures critical skills which identify potential risks and is a predictor of future reading success.
(l) "Comprehensive dyslexia evaluation" is the process of gathering information to identify factors contributing to a student's difficulty learning to read and spell. An evaluation encompasses identification, screening, testing, diagnosis and all the other information gathering involved when the student, his or her family, and a team of professionals work together to determine why the student is having difficulty.
(m) "Dyslexia diagnosis" is a clear diagnostic statement included in a written evaluation report to document the presence of dyslexia. The evaluation is conducted by a professional psychologist, psychometrist, or speech-language pathologist.
(n) "Structured literacy" is an evidence-based approach to teaching oral and written language aligned to the science of reading. It is based on the science of how kids learn to read and is characterized by direct explicit, systematic, sequential, cumulative, and diagnostic instruction in phonology, phonemic awareness, sound-symbol association, syllable instruction, morphology, syntax and semantics.
(o) "Reading intervention" includes evidence-based strategies from scientifically based reading research frequently used to improve reading where deficiencies exist and includes, but is not limited to, individual instruction, multisensory approaches, dyslexia therapy, tutoring, mentoring, or the use of technology that targets specific reading skills and abilities.
(p) "Accommodations" allow a student to complete the same assignment or test as other students, but with a change in the timing, formatting, setting, scheduling, response and presentation. Accommodation is provided for both testing and instruction and changes the way students access information and demonstrate their knowledge, skills and abilities without lowering learning or performance expectations and without changing academic standards or what is being measured. The purpose is to ensure equal access to the full school experience for students with dyslexia or other learning disabilities (e.g., providing extended exam time for a student who has slow processing speed affecting academic fluency). Accommodation does not change the content of instruction, give students an unfair advantage, or change the skills or knowledge that a test measures.
(q) "Educator Preparation Program" or "EPP" means any program that prepares individuals for certification as educators, school administrators, or other school personnel.
(r) "Content area teacher" includes all subject area teachers.
(s) "Multilingual students" include newcomers or students with limited or interrupted education.
SECTION 17. The department shall provide a system of support for school and district instructional leaders, content area teachers, literacy coaches, dyslexia therapists, interventionists, tutors, and other identified personnel across content areas of fourth, fifth, sixth, seventh and eighth grade students to ensure that they have the knowledge and skills to support students with reading difficulties. The system of support shall include:
(a) Professional learning for district instructional leaders, principals, school level literacy leaders, content area teachers, special education teachers, literacy coaches, dyslexia therapists, interventionists, tutors, ELL teachers and other identified personnel across content areas of fourth, fifth, sixth, seventh and eighth grade students on the following:
(i) Comprehensive training grounded in the science of reading to ensure all teachers have the knowledge and skills to support a range of students with diverse needs, students with reading difficulties, multilingual students, and students with characteristics of or diagnosis of dyslexia, including:
1. Explicit, systematic, developmentally and age-appropriate instruction in phonological awareness, the alphabetic principle, oral language development, decoding, encoding, fluency including accuracy, morphology – including morphological awareness and etymology, vocabulary, syntax, comprehension and building content knowledge;
2. Strategies to increase educator knowledge of reading and writing basics for students in Grades 4 through 8;
3. Evidence-based strategies for motivating and engaging adolescent learners;
4. Scientifically researched and evidenced-based reading strategies for accommodations and scaffolding instruction for struggling readers and writers; and
5. Approaches to assist educators in determining causes of reading difficulties, including dyslexia, and other learning differences, for students in Grades 4 through 8 and how word reading, vocabulary, content knowledge, comprehension and writing are affected; and
(ii) The department-approved assessment system selected by school districts to ensure teachers have the knowledge and skills to administer the assessment and use the assessment data to inform instruction based on student needs (i.e., universal screening, diagnostic screening, summative assessment);
(b) Job-embedded coaching support for teachers of Grades 4 through 8 that shall include the following:
(i) Provide on-site teacher training on evidence-based reading strategies and data-based decision making;
(ii) Demonstrate lessons;
(iii) Co-teach and/or observe teaching;
(iv) Provide immediate feedback for improvement; and
(v) Provide support to teachers and administrators in data-based decision making; and
(c) Educator preparation programs that equip candidates seeking certification for elementary, special education and secondary education with training and instruction to:
(i) Effectively teach reading aligned to scientifically researched and evidenced-based reading instruction, including explicit and systematic instruction in phonological awareness, the alphabetic principle, decoding, encoding, fluency, morphology including etymology, syntax, vocabulary, comprehension and building content knowledge;
(ii) Implement reading instruction using high-quality instructional materials;
(iii) Provide training on the identification of students not reading on grade level, the selection of appropriate interventions, and effective instruction and interventions for a range of students with diverse needs, including multilingual students, students with characteristics of dyslexia, or diagnosed with dyslexia;
(iv) Understand and use student data to make instructional decisions; and
(v) Incorporate literacy instruction across content areas.
SECTION 18. (1) State standards for literacy in kindergarten through Grade 8 shall align with evidence-based strategies and scientifically based reading research, and all students shall have access to high-quality Tier 1 core instruction that is differentiated to meet students' diverse needs.
(2) The State Department of Education shall develop a list of High-Quality Instructional Materials (HQIM) core literacy curricula, interventions and supplemental materials aligned with scientifically researched and evidenced-based reading instruction and state standards for use in districts for students in Grades 4 through 8. Standards, as well as HQIM, shall be designed to address word recognition and language comprehension skills, build background knowledge and expand students' knowledge across content areas. Balanced literacy, including, but not limited to, the three-cueing systems model, which research shows is inconsistent with scientifically based reading instruction and the science of reading, shall not be used to teach reading in Mississippi public schools, state agencies or by anyone who receives state funding. The list shall be approved by the State Board of Education.
(3) The department shall provide an approved list of one or more reliable and valid reading assessment systems for school district use for screening and monitoring student progress toward becoming a skilled reader. The reading assessment system shall:
(a) Provide a screener to be administered three (3) times per year (beginning, middle, and end) with progress monitoring capabilities and a diagnostic tool to support teachers with targeting instruction based on student needs;
(b) Measure, at a minimum, fluency and comprehension; and
(c) For students who demonstrate difficulty with these skills, additional diagnostic screening in foundational skills (phonological awareness and phonics) is provided to identify specific skill deficits.
(4) In determining which assessment systems to approve for use by school districts, the department shall also consider, at a minimum, the following factors:
(a) The time required to conduct the assessment, with the intention of minimizing the impact on instructional time;
(b) The availability of accommodation for students with specialized plans;
(c) The timeliness in reporting assessment results to teachers, administrators, and parents; and
(d) The integration of assessment and instruction the system provides.
(5) Districts shall offer reading intervention services to each fourth, fifth, sixth, seventh, and eighth grade student who exhibits deficiencies in reading based upon the approved literacy screener administered within the first thirty (30) days of school, middle of the year, and end of the year and subsequently administered diagnostics to inform targeted interventions. Reading intervention shall be provided to struggling students in addition to core reading instruction that is provided to all students in the general education classroom. School districts should adhere to the MTSS guidance process for Mississippi and shall consider multiple data points. These services shall:
(a) Ensure that all students in Grades 4 through 8 who are identified with reading deficiencies, as determined by the department, must be provided with appropriate interventions. This includes students who meet the approved assessments system cut scores, fourth grade students promoted from third grade with a good cause exemption, students receiving special education services, students diagnosed with or showing characteristics of dyslexia, and multilingual learners;
(b) Ensure the determination for the need for intervention will be made by the examination of multiple data points, including a diagnostic assessment within the first thirty (30) days of school;
(c) Provide explicit and systematic instruction in age and developmentally appropriate phonological awareness, phonics including decoding and encoding, fluency, vocabulary, morphology and comprehension, as applicable;
(d) Provide explicit and systematic reading strategies to develop reading strategies in phonemic awareness, phonics, fluency, vocabulary, and comprehension, with more extensive opportunities for guided practice, error correction and feedback;
(e) Monitor the reading progress of each student's reading skills throughout the school year and provide differentiated instruction based on screening, diagnostic and progress monitoring to adjust instruction to meet students' specific needs;
(f) Be implemented during regular school hours in addition to any offerings provided before, during or after school with a trained educator;
(g) Be implemented by a reading specialist, dyslexia therapist, interventionist or school-based coach who shall have training in scientifically researched and evidenced-based reading instruction, fidelity to the selected intervention and evidence-based literacy instruction practices; and
(h) Be age and developmentally appropriate interventions should primarily be delivered by a trained educator. If technology is used, it will serve as supplemental support.
(6) Local school boards, in collaboration with district literacy leaders, shall develop and implement programs of prevention, intervention, or remediation for students who are educationally at-risk including, but not limited to, those who fail to achieve a passing score on the English-Language Arts state summative assessment in Grades 3 through 8, multilingual students and students who show characteristics of or diagnosed with dyslexia in middle grades. Such programs shall include strategies and methods that are proven through scientifically researched and evidence-based instruction. Local school boards shall also implement programs in Grades 4 through 8 to enhance success.
(7) Each local school board shall employ at least one (1) reading specialist, interventionist, and/or dyslexia therapist in any school serving fourth, fifth, sixth, seventh or eighth grade students. Each such reading specialist shall be required to participate in professional learning grounded in the science of reading to include:
(a) Training in the identification of and the use of appropriate interventions, accommodations and teaching techniques for students with dyslexia or a related reading disorder and shall serve as an advisor on dyslexia and related reading disorders; and
(b) State approved training on the definition of dyslexia and knowledge of:
(i) Techniques to help a student with dyslexia on the continuum of skills;
(ii) Dyslexia characteristics that may manifest at different ages and grade levels;
(iii) The basic foundational keys to reading, including direct, explicit, sequential, systematic and multisensory and multimodal reading instruction; and
(iv) Appropriate interventions, accommodations and assistive technology support for students with dyslexia.
SECTION 19. Any fourth, fifth, sixth, seventh or eighth grade student who exhibits deficiencies in reading at any time, based upon the vetted and approved assessment system, shall receive an individual reading plan no later than thirty (30) days after the identification of the reading deficiency. The individual reading plan shall be created by the teacher, interventionist, principal, other pertinent school personnel and the parent or legal guardian, and shall describe the scientifically researched and evidenced-based reading intervention services the student shall receive to remedy the reading deficit. If at all possible, students and parents should have a voice in scheduling decisions especially when changes affect classes or electives the student values. Each student shall receive intensive reading intervention until the student no longer has a deficiency in reading as determined by multiple data points, including an approved literacy screener, diagnostic assessment, and the state's summative assessment. The individual reading plan shall follow the template provided by the department and include the documentation of reading intervention services and strategies outlined within the MTSS Guidance Document, which, at a minimum, shall include:
(a) The student's specific deficiencies in reading as determined or identified by diagnostic assessment data or the literacy screener provided or approved by the department;
(b) The goals and benchmark cut scores for student growth in reading;
(c) A description of the specific measures that will be used to evaluate and monitor the student's reading progress;
(d) The alignment to an Individualized Education Plan (IEP) for students who receive special education services;
(e) The specific evidence-based literacy instruction that the student will receive;
(f) The strategies, resources, and materials that will be provided to the student's parent or guardian to support their student at home in making reading progress;
(g) Any additional services the teacher deems available and appropriate to accelerate the student's reading development; and
(h) May include the following services for the student: instruction from a reading specialist, dyslexia therapist, trained paraprofessional, or classroom teacher with support from an aide, extended instructional time in the school day or school year, or, for students in Grades 6 through 8, a literacy course, in addition to the required core English-Language Arts course, that provides the specific evidence-based literacy instruction identified in the student's reading plan.
SECTION 20. The parent of any student in fourth, fifth, sixth, seventh or eighth grade who exhibits deficiencies in reading at any time during the school year shall be notified in writing within ten (10) business days after the identification of the reading deficiency, and the written notification shall be made available in the parent's home language, follow the template provided by the department, and include the following:
(a) That his or her child has been identified as having deficiencies in reading, and an individual reading plan will be developed by the teacher(s), interventionist, dyslexia therapist, principal, other pertinent school personnel and the parent or legal guardian;
(b) A description of the current services that are provided to the student;
(c) A description of the proposed interventions and supplemental instructional services or dyslexia therapy which are from scientifically researched and evidenced-based reading instruction and supports that will be provided to the child that are designed to remedy the identified area(s) of reading deficiency;
(d) Notification that the parent will be informed in writing of their child's progress towards becoming a skilled reader with each progress report; and
(e) Strategies for parents to use at home to help their child succeed in reading.
SECTION 21. (1) Any incoming student in fourth, fifth, sixth, seventh and eighth grades identified with deficiencies in reading shall be provided with supplemental or intensive interventions dependent upon the severity of the deficit skills to address his or her specific deficiency. Intervention services shall include effective instructional strategies to accelerate student progress and be delivered by a reading teacher, reading specialist, dyslexia therapist or an interventionist who has received intensive training in remediation of reading difficulties and fidelity to the selected intervention curriculum. The district shall provide the following:
(a) Access to a reading teacher, reading specialist, dyslexia therapist, or interventionist who has received intensive training in remediation of reading difficulties; and
(b) Reading intervention services and supports from a vetted and approved list to address the identified area(s) of reading deficiency, including, but not limited to:
(i) Use of reading strategies and/or programs that are verified by scientifically and evidenced-based research and have proven results in accelerating student reading achievement within the same school year;
(ii) Prescribed targeted small group reading intervention or dyslexia therapy based on student needs, including explicit and systematic instruction with detailed explanations, extensive opportunities for guided practice, and opportunities for error correction and feedback; and
(iii) Scheduled progress monitoring throughout the time in which the student is in intervention to adjust instruction according to student needs.
(2) Summer school remediation programs or other forms of remediation appropriate to the academic needs of the students may be offered to students based on the results of the universal screener, diagnostic assessment, intervention progress monitoring data and ELA state summative assessment. Summer school remediation shall not be used to promote a student who failed the grade level prior to summer school.
(3) A Read-at-Home plan shall be provided in the family's home language by the district which includes strategies for parents to use at home to help their child succeed in reading.
SECTION 22. (1) (a) The school district shall conduct an annual review of individual reading plans during the first twenty (20) days of school for students who had a plan from the previous school year. The review shall assess the effectiveness of prior interventions, and any additional support and services needed to address the identified areas of reading deficiency. This may include supplemental, scientifically-researched and evidenced-based reading interventions provided before or after school by a teacher or tutor with specialized reading training.
(b) Current screener and diagnostic data shall be used to determine continued reading intervention support.
(2) Each local school board shall annually report in writing to the department and publish on its website by October 1 of each year, the following information on the prior school year:
(a) By grade, the number and percentage of all students in Grades 4 through 8 performing below grade level on local or statewide assessments;
(b) By grade, the number and percentage of students in Grades 4 through 8 who received supplemental or intensive reading intervention the previous year;
(c) By grade, the number and percentage of students in Grades 4 through 8 who had an individual reading plan but no longer qualify for them;
(d) By grade, the number and percentage of students retained in kindergarten through Grade 8; and
(e) By grade, the number and percentage of students retained in Grades 4 through 8 who have an individual reading plan.
SECTION 23. (1) The department shall provide a uniform format for school districts to report the required information no later than ninety (90) days prior to the annual due date.
(2) The department shall provide guidance and technical assistance to aid school districts in implementing Sections 15 through 25 of this act.
SECTION 24. Education preparation programs shall require all candidates graduating from educator preparation programs in the State of Mississippi in the areas of social studies, science, and English-Language Arts Education for Grades 4 through 8 shall be required to successfully complete AIM Pathways to Proficient Reading training or an equivalent reading training program approved by the State Department of Education before certification.
SECTION 25. (1) The State Board of Education shall have authority to enforce Sections 15 through 25 of this act.
(2) The Legislature shall allocate sufficient funding for the implementation of Sections 15 through 25 of this act.
SECTION 26. Sections 26 through 38 of this act shall be known and may be cited as the "Mississippi Math Act."
SECTION 27. (1) The Legislature finds that:
(a) Early numeracy and fluency with whole-number operations, decimals and fractions are foundational to secondary mathematics;
(b) Sustained, job-embedded mathematics coaching improves teacher practice and student outcomes;
(c) Systematic screening and targeted interventions in the elementary grades reduce later remediation; and
(d) Ensuring Algebra readiness before middle school coursework strengthens the state's workforce pipeline.
(2) It is the intent of this act to establish a statewide framework, Moving Mathematics in Mississippi (M3) to:
(a) Expand mathematics coaching;
(b) Implement kindergarten through Grade 5 mathematics screening with aligned interventions;
(c) Establish an Algebra readiness indicator using the Grade 5 statewide mathematics assessment scale score; and
(d) Provide grade-band professional development aligned to Mississippi's College- and Career-Readiness Standards and assessments.
SECTION 28. As used in Sections 26 through 38 of this act, the following terms shall have the meanings ascribed in this section, unless context of use clearly requires otherwise:
(a) "Board" means the State Board of Education.
(b) "Department" means the State Department of Education.
(c) "M3" means the Moving Mathematics in Mississippi Program established in Sections 23 through 35 of this act.
(d) "Coach" means a mathematics instructional coach employed or contracted by the department or a participating district, trained in the department's coaching model.
(e) "High-Quality Instructional Materials (HQIM)" means standards-aligned, evidence-based mathematics curricula and assessments approved by the department.
(f) "K–5 Mathematics Screener" means a universal screening system for kindergarten through Grade 5 addressing grade-appropriate mathematics domains and skill progressions, as determined by the department.
(g) "Algebra readiness indicator" means a scale score on the Grade 5 Statewide Mathematics Assessment established by the Department that suggests student readiness for Algebra I and is used to guide supports and placement.
(h) "Individualized Math Plan (IMP)" means a written plan for a student identified by a screener as at-risk of not meeting grade-level expectations, specifying interventions, progress monitoring and exit criteria.
(i) "MIOP" means the Mathematics Instructional Observation Protocol adopted by the department for classroom observation and administrator calibration.
(j) "Professional learning community" means educational stakeholders who meet regularly to share expertise, analyze data, plan instruction, and collaborate to improve teaching capacity and student performance.
SECTION 29. (1) There is created within the State Department of Education the Moving Mathematics in Mississippi (M3) Program.
(2) The department, through the State Board of Education:
(a) Shall administer M3;
(b) May promulgate rules and regulations;
(c) May enter into contracts; and
(d) May partner with institutions of higher learning, school districts and nonprofit entities for implementation, evaluation and professional learning.
(3) The department may issue guidance for district participation, including model schedules, PLC structures, intervention blocks, and family engagement resources.
SECTION 30. (1) The program shall consist of the following components:
(a) The placement of mathematics coaches in schools serving students in kindergarten through Grade 12, with priority placement in Grades 2 through 6 to provide:
(i) On-site and virtual coaching cycles;
(ii) Modeling;
(iii) Professional Learning Communities facilitation;
(iv) Data meetings;
(v) Administrator walk-throughs using MIOP; and (vi) Family math resources;
(b) Implementation of kindergarten through Grade 5 screenings and intervention protocols, which require:
(i) Adoption or development of a kindergarten through Grade 5 mathematics screener;
(ii) Well-defined scores and skill maps;
(iii) Development and implementation of Individualized Math Plans (IMPs) for students below benchmark;
(iv) Training for teachers and administrators; and (v) Periodic progress monitoring;
(c) Use of the Grade 5 Statewide Mathematics Assessment scale score designated by the department as the Algebra Readiness Indicator, which provides for the development and implementation of IMPs for students below the indicator prior to middle school mathematics; and
(d) Ongoing regional training, virtual courses and school-based professional development cycles providing lesson guides, teacher-facing supports and assessment references aligned to HQIM and effective mathematics teaching practices.
(2) Coaching shall be organized by grade band to include elementary (K through Grade 6) and secondary (Grades 7 through 12) and may include college- and career-readiness coaches to align mathematics with workforce pathways and statewide assessments.
(3) The department may develop crosswalks and training to support intervention pathways based on students' Grade 5 results.
SECTION 31. Coaching qualifications; deployment; fidelity.
(1) Coaches shall meet qualifications set by the Department, including (a) demonstrated content knowledge; (b) training in the Department's coaching model; and (c) experience facilitating adult learning.
(2) The department may employ coaches as state personnel, educators-in-residence, or through personal service or professional contracts, and may authorize participating districts to host coaches via agreements with the department.
(3) The department shall establish coach playbooks, dosage targets and fidelity expectations; may prioritize placements based on student need, vacancies and regional access; and shall provide administrator calibration using MIOP.
SECTION 32. (1) Beginning with the 2026–2027 school year, participating districts shall administer the kindergarten through Grade 5 Mathematics Screener at least three (3) times annually (e.g., beginning-, middle- and end-of-year cycles) on a schedule established by the department.
(2) For each student identified below benchmark, the school district shall develop an Individualized Math Plan (IMP) specifying evidence-based interventions, frequency and duration, the progress-monitoring schedule and exit criteria established by the department. The IMP shall be shared with the student's parent or guardian within a timely manner and in parent-centered language both established by the department.
(3) The department shall provide model IMP templates, intervention menus and progress-monitoring tools, and may provide additional support for students with persistent risk.
SECTION 33. (1) Beginning with the 2026–2027 school year, the department shall designate and publish an Algebra Readiness Indicator scale score for the Grade 5 Statewide Mathematics Assessment pursuant to a standard-setting process approved by the State Board of Education.
(2) Districts shall use the Algebra Readiness Indicator to inform placement, acceleration and the development of Individualized Math Plans (IMPs) for students scoring below the indicator prior to entry into middle school mathematics.
(3) The Algebra Readiness Indicator shall be used as an indicator of readiness not criterion for student promotion or retention; local policies shall consider multiple measures consistent with Department guidance.
(4) The department shall recommend the indicator cut score, ensure alignment to content standards, and establish validity and reliability evidence. The department shall review the indicator at least every three (3) years. Exit criteria for students receiving interventions informed by the indicator shall be set by the department and may include sustained proficiency on subsequent mathematics assessments.
SECTION 34. (1) The department shall invite districts to participate and shall prioritize high-need districts based on achievement gaps, vacancies, rural access and other equity factors, while ensuring regional coverage.
(2) The department shall require a memorandum of understanding (MOU) specifying roles, data sharing consistent with federal and state law, coaching schedules and fidelity expectations, including the use of HQIM.
SECTION 35. (1) All student-level data collected under this act shall be maintained in compliance with the Family Educational Rights and Privacy Act (FERPA) and applicable state law.
(2) The department may develop a public dashboard with district-level results and implementation indicators. Student-level data shall not be publicly released.
SECTION 36. (1) There is created in the State Treasury a special fund to be known as the "Moving Mathematics in Mississippi (M3) Fund". The fund shall consist of money appropriated by the Legislature, grants, gifts and other monies as authorized by law.
(2) Monies in the fund shall be used by the department solely for the purposes administering the provisions of Sections 26 through 38 of this act, including, but not limited to:
(a) Personnel or contracts for mathematics coaches;
(b) Adoption, licensing or development of the K–5 Mathematics Screener and technical work to set, report and maintain the Grade 5 Statewide Assessment Algebra Readiness Indicator and related data systems;
(c) Professional development content and delivery;
(d) Regional trainings and travel;
(e) Evaluation and reporting; and
(f) Program management and operations.
SECTION 37. (1) Of the funds appropriated in Section ___ of House Bill No. ____, 2026, Regular Session for Fiscal Year 2027, any unexpended balances as of June 30, 2027, not otherwise obligated, shall be reappropriated and authorized for expenditure in Fiscal Year 2028 for the same purposes. Such funds shall not lapse into the State General Fund at the end of the fiscal year. (2) The Department of Finance and Administration shall be authorized to carry forward such funds in accordance with Section 27-104-25, Mississippi Code of 1972.
SECTION 38. (1) The department may adopt emergency and permanent rules necessary to implement Sections 26 through 38 of this act, including establishing cut scores, benchmarking windows, intervention guidance and reporting templates.
(2) The department shall publish an initial implementation timeline not later than beginning with the 2026-2027 school year, including recruitment and placement of coaches, screener procurement and training calendars, and establishment of the Grade 5 Statewide Mathematics Assessment Algebra Readiness Indicator scale score no later than December 1, 2026.
SECTION 39. Section 37-28-5, Mississippi Code of 1972, is amended as follows:
37-28-5. As used in this chapter, the following words and phrases have the meanings ascribed in this section unless the context clearly indicates otherwise:
(a)
"Applicant" means any person * * *, group or nonprofit entity
that develops and submits an application for a charter school to the authorizer.
(b) "Application" means a proposal from an applicant to the authorizer to enter into a charter contract whereby the proposed school obtains charter school status.
(c)
"Authorizer" means * * * an entity permitted under Section 37-28-7 to
review applications, decide whether to approve or reject applications, enter
into charter contracts * * *, oversee charter schools, and decide whether to renew,
not renew, or revoke charter contracts.
(d) "Charter contract" means a fixed-term, renewable contract between the governing board of a nonprofit entity with an approved application for a charter school and the authorizer which establishes the charter and outlines the roles, powers, responsibilities and performance expectations for each party to the contract.
(e) "Charter management organization" means a nonprofit entity whose purpose is to operate more than one (1) charter school in Mississippi and which holds one or more charter contract(s) that include(s) one or more of its authorized schools. A charter management organization may operate its schools as a single local educational agency or as multiple local educational agencies.
( * * *f) "Charter school" means a
public school that is established and operating under the terms of charter
contract * * *. The term "charter
school" includes a conversion charter school and start-up charter school.
A charter school may serve children in any grades prekindergarten through
Grade 12. This definition does not create a right to state public school
formula funding for prekindergarten children where none exists.
( * * *g) "Conversion charter school"
means a charter school that existed as a noncharter public school before
becoming a charter school.
( * * *h) "Education service
provider" means a * * * partner
entity with which * * * the governing board intends to subcontract
for * * * full or substantial educational
services, including, but not limited to, comprehensive management. An
education service provider does not itself hold a charter contract as defined
in this section. A charter management organization operating its own schools
is not an education service provider.
( * * *i) "Governing board" means
the * * *
board of directors of a * * * nonprofit entity, including a
charter management organization, which is party to the charter contract
with the authorizer and
whose members have been elected or selected pursuant to the * * * bylaws of the nonprofit
entity or charter management organization.
( * * *j) "Noncharter public school" means a public school that is under the direct management, governance and control of a school board or the state.
( * * *k) "Parent" means a parent,
guardian or other person or entity having legal custody of a child.
( * * *l) "School board" or
"local school board" means a * * * governmental board exercising
management and control over a * * * school district and the schools of that
district pursuant to the State Constitution and state statutes.
( * * *m) "School district" or
"district" means a governmental entity that establishes and
supervises one or more public schools within its geographical limits pursuant
to state statutes.
( * * *n) "Start-up charter school"
means a charter school that did not exist as a noncharter public school before
becoming a charter school.
( * * *o) "Student" means any child
who is eligible for attendance in a public school in the state.
( * * *p) "Underserved students"
means students qualifying as low-income or qualifying for a special education
program under Section 37-151-201.
SECTION 40. Section 37-28-7, Mississippi Code of 1972, is amended as follows:
37-28-7. (1) There
is created the Mississippi Charter School Authorizer Board as a state agency
with * * *
chartering jurisdiction in the State of Mississippi. Unless otherwise
authorized by law, no other governmental agency or entity may assume any
charter authorizing function or duty in any form.
(2) (a) The mission of the Mississippi Charter School Authorizer Board is to authorize high-quality charter schools, particularly schools designed to expand opportunities for underserved students, consistent with the purposes of this chapter. Subject to the restrictions and conditions prescribed in this subsection, the Mississippi Charter School Authorizer Board may authorize charter schools within the geographical boundaries of any school district.
(b) The Mississippi
Charter School Authorizer Board may approve * * * qualified charter
applications during a fiscal year in any school district without regard to
accountability rating designation by the State Board of Education at the time
of application.
(c) * * * The authorizer shall implement a separate
accountability standard to be used in addition to the accountability model
established in the Mississippi Performance Framework under Section 37-17-6,
which shall be used in an evaluative manner to determine the expansion of an
existing charter school, closure or revocation.
(d) The Mississippi Charter School Authorizer Board may approve a charter application for a school designed to serve students with autism, an emotional disability, an intellectual disability, and/or dyslexia, provided the diagnosis of dyslexia meets the eligibility criteria under the Individuals with Disabilities Education Act (IDEA) that warrants the development of an Individualized Education Program (IEP), in any school district, regardless of the district's performance classification.
(3) The Mississippi Charter
School Authorizer Board shall consist of * * * nine (9) members, to be
appointed as follows:
(a) The State Superintendent of Public Education, or his or her designee;
(b) The Executive Director of the Mississippi Charter School Association, or his or her designee;
( * * *c) Three (3) members appointed by the
Governor, with one (1) member being from each of the Mississippi Supreme Court
Districts * * *,
as follows:
(i) One (1) of whom shall be an appointee from AccelerateMS;
(ii) One (1) of whom shall be an individual possessing an extensive background in alternative education, who shall be upon the consultation and advice of the Speaker of the House; and
(iii) One (1) of whom shall be a parent of a child enrolled in a public charter school;
( * * *d) Three (3) members appointed by the
Lieutenant Governor, with one (1) member being from each of the Mississippi
Supreme Court Districts * * *., as follows:
(i) One (1) of whom shall be an individual possessing an extensive business background;
(ii) One (1) of whom shall be a member of the Mississippi Senate, who shall be an ex officio, nonvoting member; and
(iii) One (1) of whom shall be an individual possessing an extensive expertise in special education, who shall be upon the consultation and advice of the Speaker of the House;
( * * *e) One (1) member * * *
of the House of Representatives appointed by the Speaker of the House who shall
be an ex officio, nonvoting member.
* * * In making the appointments, the appointing authority
shall ensure diversity among members of the Mississippi Charter School
Authorizer Board.
(4) Members appointed to the Mississippi Charter School Authorizer Board collectively must possess strong experience and expertise in public and nonprofit governance, management and finance, public school leadership, assessment, curriculum and instruction, and public education law. Each member of the Mississippi Charter School Authorizer Board must have demonstrated an understanding of and commitment to charter schooling as a strategy for strengthening public education.
(5) (a) The terms of members of the authorizer board serving on January 1, 2026, shall expire on September 1, 2026, except as otherwise provided in paragraph (b) of this subsection. To establish staggered terms of office of members appointed to the authorizer board before September 1, 2026, shall be as follows:
(i) The initial term of office for the three (3) Mississippi Charter School Authorizer Board members appointed by the Governor shall be four (4) years and thereafter shall be three (3) years;
(ii) The
initial term of office for the * * * two (2) nonlegislative members
appointed by the Lieutenant Governor shall be three (3) years and thereafter
shall be three (3) years; * * *and
(iii) The
initial term of office for the member appointed by the * * * directors
of charter schools in the state shall be two (2) years and thereafter shall
be three (3) years;
(iv) The State Superintendent of Public Education, or his or her designees, by virtue of his or her office, shall serve on the board until he or she are no longer employed by the State Board of Education; and
(v) The initial term of legislator appointees shall be two (2) years and thereafter shall be four (4) years, relative to his or her term of elected office.
(b) Notwithstanding the expiration of terms prescribed in paragraph (a) of this subsection, any member of the authorizer board serving on January 1, 2026, who is reappointed to the board, and whose term of office is scheduled to expire after September 1, 2026, shall continue to serve in his or her appointed capacity until such time that his or her original term of appointment is scheduled to expire.
(c) No member
may serve more than two (2) consecutive terms. The initial appointments must
be made before September 1, * * * 2026.
(6) The Mississippi Charter
School Authorizer Board shall meet as soon as practical after September 1, * * * 2026, upon the call of the
Governor, and shall organize for business by selecting a * * * chairperson and adopting
bylaws. Subsequent meetings shall be called by the * * * chairperson who shall be selected
from among the members appointed by the Governor.
(7) An individual member of the Mississippi Charter School Authorizer Board may be removed by the board if the member's personal incapacity renders the member incapable or unfit to discharge the duties of the office or if the member is absent from a number of meetings of the board, as determined and specified by the board in its bylaws. Whenever a vacancy on the Mississippi Charter School Authorizer Board exists, the original appointing authority shall appoint a member for the remaining portion of the term.
(8) No member of the Mississippi Charter School Authorizer Board or employee, agent or representative of the board may serve simultaneously as an employee, trustee, agent, representative, vendor or contractor of a charter school authorized by the board.
(9) (a) The
Mississippi Charter School Authorizer Board shall appoint an individual to
serve as the Executive Director of the Mississippi Charter School Authorizer
Board, which shall be made with the advice and consent of the Senate.
The executive director shall possess the qualifications established by the
board which * * *
shall be based on national best practices, and shall possess an
understanding of state and federal education law. The executive director, who
shall serve at the will and pleasure of the board, shall devote his or her
full time to the proper administration of the board and the duties assigned to
him or her by the board to assist charter schools with achieving and
maintaining compliance and manage the day-to-day operations of the Mississippi
charter school system, and shall be paid a salary established by the board,
subject to the approval of the State Personnel Board. Subject to the
availability of funding, the executive director may employ such administrative
staff as may be necessary to assist the director and board in carrying out the
duties and directives of the Mississippi Charter School Authorizer Board.
(b) The Mississippi Charter School Authorizer Board shall employ an attorney and accountant to serve the board and executive director for the purpose of providing legal advice and counsel and Generally Accepted Accounting Principles (GAAP).
(10) The Mississippi Charter School Authorizer Board is authorized to obtain suitable office space for administrative purposes. In acquiring a facility or office space, the authorizer board shall adhere to all policies and procedures required by the Department of Finance and Administration and the Public Procurement Review Board.
SECTION 41. Section 37-28-9, Mississippi Code of 1972, is amended as follows:
37-28-9. (1) The authorizer is responsible for exercising, in accordance with this chapter, the following powers and duties:
(a) Developing,
approving, maintaining, publishing via its website and the Administrative
Procedures Bulletin, and operating in accordance with written chartering
policies and * * *
practices consistent with nationally recognized principles and standards for
quality charter authorizing in all major areas of authorizing responsibility,
including:
(i) Authorizer organizational capacity and infrastructure;
(ii) Solicitation and evaluation of charter applications;
(iii) Performance contracting;
(iv) Ongoing charter school oversight and evaluation; and
(v) Charter renewal, nonrenewal and revocation decision-making;
(b) Approving quality charter applications that meet identified educational needs and promote a diversity of educational choices;
(c) Declining to approve weak or inadequate charter applications;
(d) Negotiating and
executing charter contracts with the governing boards of nonprofit entities
with approved charter * * *schools school applications;
(e) Amending charter school contracts, including, but not limited to, executing the following:
(i) Approving material amendments for expansions, mergers, consolidations or grade reconfigurations of operating charter schools under the same governing board;
(ii) Transfers of charter contracts or one or more charter schools under a single charter contract to other eligible nonprofit entities, including when such transfers are for the purpose of merging or consolidating two (2) or more operating charter schools; and
(iii) Reorganizations of separate charter contracts held by the governing board of the same nonprofit entity, including a charter management organization, into a single charter contract;
( * * *f) Monitoring, in accordance with
charter contract terms, the performance and legal compliance of charter
schools;
( * * *g) Determining whether each charter
contract merits renewal, nonrenewal or revocation; * * *
( * * *h) Applying for any federal funds that
may be available for the implementation of charter school programs * * *; and
(i) Complying with provisions of the Open Meetings Act, established under Section 25-41-1 et seq., the Mississippi Public Records Act of 1983, and any other provision of Mississippi law pertaining to the conduct of public bodies, including abiding by the Mississippi Administrative Procedures Law for the adoption of any rule, policy, guideline or other regulation, including any performance framework, renewal framework or any other relevant document with which charter schools are mandated to comply.
(2) The authorizer shall carry out all its duties under this chapter in a manner consistent with nationally recognized principles and standards and with the spirit and intent of this act.
(3) The authorizer may, as it deems appropriate,
delegate or withdraw delegation of one or more of its duties to the executive
director * * *.
(4) Regulation by the authorizer shall be limited to those powers and duties prescribed in this section and all others prescribed by law, consistent with the spirit and intent of this chapter. The authorizer may not issue directives or mandates to charter schools except as pursuant to an applicable law or a policy properly adopted by its board and published on its website and in the Administrative Procedures Bulletin. The authorizer shall not launch investigations without reasonable suspicion that a school has violated a specific provision of law, its contract or a properly adopted policy.
(5) Except in the case of gross negligence or reckless disregard of the safety and well-being of another person, the authorizer, members of the authorizer board in their official capacity, and employees of the authorizer in their official capacity are immune from civil liability with respect to all activities related to a charter school approved by the authorizer.
SECTION 42. Section 37-28-11, Mississippi Code of 1972, is amended as follows:
37-28-11. * * *
( * * *1) The
authorizer may receive appropriate gifts, grants and donations of any kind from
any public or private entity to carry out the purposes of this chapter, subject
to all lawful terms and conditions under which the gifts, grants or donations
are given.
( * * *2) The
authorizer may expend its resources, seek grant funds and establish
partnerships to support its charter school authorizing activities.
(3) The Legislature may fund the authorizer through specific appropriation thereof.
SECTION 43. Section 37-28-13, Mississippi Code of 1972, is amended as follows:
37-28-13. (1) Upon request, the State Department of Education shall assist the Mississippi Charter School Authorizer Board with implementing the authorizer's decisions by providing such technical assistance and information as may be necessary for the implementation of this chapter.
(2) Before * * * August 1 of each year, the
authorizer shall publish a pamphlet, which may be in electronic form,
containing:
(a) All statutes in
Title 37, Mississippi Code of 1972, which are applicable to * * * charter schools;
(b) Any rules, regulations and policies adopted by the State Superintendent of Public Education, the State Board of Education or the State Department of Education with which charter schools must comply by virtue of the applicability to charter schools, as well as other public schools, of the state law to which those relevant rules, regulations and policies pertain; and
(c) Any other state and federal laws and matters that are relevant to the establishment and operation of charter schools in the State of Mississippi.
* * *
Each authorizer shall make the pamphlet available to the public on * * * its website and shall
notify all prospective applicants and authorized charter schools of the
pamphlet.
SECTION 44. Section 37-28-15, Mississippi Code of 1972, is amended as follows:
37-28-15. (1) To solicit,
encourage and guide the development of quality charter school applications, * * * each authorizer shall issue and
publicize a request for proposals before September * * * 30
of the calendar year prior to the year in which the authorizer shall make a
final decision on approving applications. The content and dissemination of
the request for proposals must be consistent with the purposes and requirements
of this chapter.
(2) * * * Each authorizer annually shall
establish and disseminate a statewide timeline for charter approval or denial
decisions, which may include a rolling application process.
(3) * * * Each authorizer's request for
proposals must include the following:
(a) A clear statement of any preferences the authorizer wishes to grant to applications intended to help underserved students;
(b) A description of the performance framework that the authorizer has developed for charter school oversight and evaluation in accordance with Section 37-28-29;
(c) The criteria that will guide the authorizer's decision to approve or deny a charter application; and
(d) A clear statement of appropriately detailed questions, as well as guidelines, concerning the format and content essential for applicants to demonstrate the capacities necessary to establish and operate a successful charter school.
(4) In addition to all
other requirements, and subject to the provisions of subsection (5) of this
section, the request for proposals must require charter applications to
provide or describe thoroughly all of the following * * * elements of the proposed school plan:
(a) An executive summary;
(b) The mission and vision of the proposed charter school, including identification of the targeted student population and the community the school hopes to serve;
(c) The location or geographic area proposed for the school;
(d) The grades to be
served each year * * * until the school reaches
its proposed capacity;
(e) Minimum, planned
and maximum enrollment per grade per year * * * until
the school reaches its proposed capacity;
(f) Evidence of need and community support for the proposed charter school;
(g) Background
information, including proof of United States citizenship, on the applicants,
the proposed founding governing board members and, if identified, members of
the proposed school leadership and management team. The background information
must include annual student achievement data, disaggregated by subgroup, for
every school under the current or prior management of each * * * leadership team member;
(h) The school's
proposed calendar, including the proposed opening and closing dates for the
school term, which shall be no less than the minimum number of school days
established for all public schools in Section 37-13-63, and a sample daily
schedule * * *;
(i) A description of the school's academic program, aligned with state standards;
(j) A description of the school's instructional design, including the type of learning environment (such as classroom-based or independent study), class size and structure, curriculum overview and teaching methods;
(k) The school's plan for using internal and external assessments to measure and report student progress on the performance framework developed by the authorizer in accordance with Section 37-28-29;
(l) The school's plan for identifying and successfully serving students with disabilities (including all of the school's proposed policies pursuant to the Individuals with Disabilities Education Improvement Act of 2004, 20 USCS Section 1400 et seq., Section 504 of the Rehabilitation Act of 1973, 29 USCS Section 794, and Title 11 of the Americans with Disabilities Act, 42 USCS Section 12101 et seq., and the school's procedures for securing and providing evaluations and related services pursuant to federal law), students who are English language learners, students who are academically behind, and gifted students, including, but not limited to, compliance with any applicable laws and regulations;
(m) A description of cocurricular or extracurricular programs and how those programs will be funded and delivered;
(n) Plans and timelines for student recruitment and enrollment, including lottery policies and procedures that ensure that every student has an equal opportunity to be considered in the lottery and that the lottery is equitable, randomized, transparent and impartial so that students are accepted in a charter school without regard to disability, income level, race, religion or national origin;
(o) The school's
student discipline policies, including those for * * * students with disabilities;
(p) An organizational
chart that clearly presents the school's organizational structure, including
lines of authority and reporting * * * among the governing board, charter
management organization staff, if applicable, or the education service
provider (if any), school leadership team and staff, related bodies
(such as advisory bodies or parent and teacher councils), and all other
external organizations that will play a role in managing the school;
(q) A clear description of the roles and responsibilities of the governing board, charter management organization staff, if applicable, or education service provider (if any), school leadership team, management team and all other entities shown in the organizational chart;
(r) A staffing chart
for the school's first year, and a staffing plan for the * * * first five (5) years;
(s) Plans for recruiting and developing school leadership and staff, which may not include utilization of nonimmigrant foreign worker visa programs;
(t) The school's leadership and teacher employment policies, including performance evaluation plans;
(u) Proposed or adopted governing bylaws of the governing board of the nonprofit entity proposed to hold the charter contract and any relevant sub-entities controlled by the nonprofit entity;
(v) Explanations of any partnerships or contractual relationships central to the school's operations or mission;
(w) The school's plans for providing transportation, food service and all other significant operational or ancillary services;
(x) Opportunities and
expectations for * * * family engagement;
(y) A detailed school start-up plan, identifying tasks, timelines and responsible individuals;
(z) A description of the school's financial plans and policies, including financial controls and audit requirements;
(aa) A description of the insurance coverage the school will obtain;
(bb) Start-up and five-year budgets with clearly stated assumptions;
(cc) Start-up and first-year cash flow projections with clearly stated assumptions;
(dd) A disclosure of all sources of private funding and all funds from foreign sources, including gifts from foreign governments, foreign legal entities and domestic entities affiliated with either foreign governments or foreign legal entities. For the purposes of this paragraph, the term "foreign" means a country or jurisdiction outside of any state or territory of the United States;
(ee) Evidence of anticipated fundraising contributions, if claimed in the application; and
(ff) A sound facilities plan, including backup or contingency plans if appropriate.
(5) The authorizer may limit its initial request for proposals to those elements enumerated in subsection (4) which it deems essential for an initial review, and applications may be rejected based upon the information provided for those elements. However, an applicant must submit, and the authorizer must evaluate, all elements enumerated in subsection (4) before an application may be approved.
( * * *6) In the case of an application to
establish a charter school by converting an existing noncharter public school
to charter school status, the request for proposals additionally shall require
the applicant to demonstrate support for the proposed charter school conversion
by a petition signed by a majority of teachers or a majority of parents of
students in the existing noncharter public school, or by a majority vote of the
local school board or, in the case of schools in districts under state
conservatorship, by the State Board of Education.
( * * *7) In the case of a proposed charter
school that intends to subcontract with an education service provider
for full or substantial educational services, comprehensive
management services or both types of services, the request for proposals
additionally shall require the applicant to:
(a) Provide evidence of the education service provider's success in serving student populations similar to the targeted population, including demonstrated academic achievement as well as successful management of nonacademic school functions, if applicable;
(b) Provide a term sheet setting forth: the proposed duration of the service contract; roles and responsibilities of the governing board, the school staff and the education service provider; the scope of services and resources to be provided by the education service provider; performance evaluation measures and timelines; the compensation structure, including clear identification of all fees to be paid to the education service provider; methods of contract oversight and enforcement; investment disclosure; and conditions for renewal and termination of the contract;
(c) Disclose and explain any existing or potential conflicts of interest between the school governing board and proposed service provider or any affiliated business entities; and
(d) Background information, including proof of United States citizenship, on the principal individuals affiliated with the education service provider.
( * * *8) In the case of a charter school
proposal from an applicant that currently operates one or more schools in any
state or nation, the request for proposals additionally shall require the
applicant to provide evidence of past performance and current capacity for organizational
growth. * * *
(9) In the case of a governing board of an operating charter school, including a school within a charter management organization, seeking to expand the school's grades, whether upwards or downwards, beyond those originally authorized, the authorizer shall evaluate a plan for expansion as a material contract amendment and not require a new application as described in subsection (4) of this section. Expanded grades shall be listed as a separate school under the amended charter contract if requested by the governing board, and, if so, shall be evaluated separately for accountability and closure purposes as prescribed by law. The requirements for approving contract amendments for expansion shall be transparent, based on merit and not unduly burdensome and in accordance with law and board-adopted, published policies. The authorizer shall approve expansion requests by the governing board of any charter school meeting overall expectations in the areas of academic, financial and organizational performance per the school's most recent performance framework, regardless of the performance classification of either the charter school or the school district in which a charter school is located. The authorizer shall approve or deny expansions within ninety (90) calendar days of submission of a completed request by the governing board.
(10) (a) The Mississippi Community College Board and the Board of Trustees of State Institutions of Higher Learning, shall oversee the development and implementation of on-campus early-college high schools, charter schools or partner schools. The boards shall have independent and exclusive autonomy to promulgate rules and regulations necessary for the operation, funding and governance of on-campus early-college high schools, charter schools or partner schools to be administered on the campuses of or in partnership with postsecondary educational institutions approved by the appropriate board with proper jurisdictional governance. Each board shall serve as the authorizer for the school as specified under the AGENTS of Excellence Program prescribed under Sections 211 through 218, notwithstanding any provision of the Mississippi Charter Schools Act of 2013 to the contrary. The Mississippi Community College Board and the Board of Trustees of State Institutions of Higher Learning shall serve as authorizers independent of the Mississippi Charter School Authorizer Board. However, if needed, the Mississippi Charter School Authorizer Board may provide technical assistance to the Mississippi Community College Board and the Board of Trustees of State Institutions of Higher Learning.
(b) In addition to serving as authorizers, the boards may allow its member postsecondary educational institutions to establish and enter into a contractual partnership with a local public school district for the operation of a charter school on or near the campus of the postsecondary educational institution or within the existing facilities of the public school partner.
SECTION 45. Section 37-28-19, Mississippi Code of 1972, is amended as follows:
37-28-19. (1) In reviewing and evaluating charter applications, the authorizer shall employ written, adopted and published procedures, practices and criteria consistent with nationally recognized principles and standards for quality charter authorizing. These procedures must provide clear standards for meeting authorizer expectations on each required element of the proposed school plan as described in Section 37-28-15, including any points overall or per section of the application necessary for approval. The application review process must include thorough evaluation of each written charter application and an in-person interview with the applicant group. Evaluations shall be conducted by the Executive Director of the Mississippi Charter School Authorizer Board and a quorum of board members of the authorizer.
(2) In deciding whether to approve charter applications, the authorizer must:
(a) Grant charters
only to applicants that have provided evidence of competence in each element of the authorizer's published approval
criteria, and in the case of an applicant that currently operates one or more
schools in any state or nation, clear evidence that the management or
leadership team of the charter school or schools currently operated by the
applicant has produced * * * sustained improvement in student
achievement or consistently produced proficiency levels as measured on state
achievement tests, although unusual circumstances such as a global pandemic
or other disaster may be taken into account;
(b) Base decisions on documented evidence collected through the application review process; and
(c) Follow charter-granting policies and practices that are transparent, based on merit and avoid conflicts of interest or any appearance thereof.
(3) Before the expiration of one hundred eighty (180) days after the filing of a charter application, the authorizer must approve or deny the charter application; however, an application submitted by a public historically black college or university (HBCU), in partnership with a national nonprofit public HBCU support organization, for a charter school to be operated on or near the campus of the HBCU must be considered for expedited approval by the authorizer. Each authorizer shall adopt by resolution all charter approval or denial decisions in an open meeting of the authorizer's board.
(4) An approval decision may include, if appropriate, reasonable conditions that the charter applicant must meet before a charter contract may be executed pursuant to Section 37-28-21. A charter applicant must have achieved nonprofit entity status prior to the execution of a contract if the applicant was not a nonprofit entity prior to submission of the application.
(5) For a charter denial, the authorizer shall state clearly, for public record, its reasons for denial. A denied applicant may reapply subsequently with the denying authorizer. The applicant who is denied after having progressed past any initial stage in the evaluation process shall not be required to wait until the next regular application process to reapply but must be allowed one (1) opportunity before the next regular application process to demonstrate to the relevant authorizer that the applicant has remedied the conditions upon which the denial was based. The initial stage described in this subsection shall be defined by each authorizer in its request for proposals.
(6) Before the expiration of ten (10) days after taking action to approve or deny a charter application, the authorizer shall provide a report to the applicant. The report must include a copy of the authorizer's resolution setting forth the action taken and reasons for the decision and assurances as to compliance with all of the procedural requirements and application elements set forth in this chapter.
SECTION 46. Section 37-28-21, Mississippi Code of 1972, is amended as follows:
37-28-21. (1) The authorizer shall grant an
initial charter contract to each qualified applicant for a term of five
(5) operating school years. In the case of a charter contract
including more than one (1) school, the contract shall contain a separate
addendum for each school listing the school's approved term of operation; the
initial term for each school shall be five (5) operating school years. The
overall term of the contract with an entity that operates more than one (1)
charter school shall extend until the latest date of any approved charter
school in a contract addendum. The term of the charter contract
shall commence on the charter school's first day of operation, or the first
charter school's first day of operation for a contract that includes more than
one (1) school, as specified in the contract. An approved charter school
may delay its opening for * * * one (1) two (2) school years in order to plan
and prepare for the school's opening. If the school requires an opening delay
of more than * * *
two (2) school years, the school must request an extension from
the authorizer. The authorizer may grant or deny the extension depending on
the particular school's circumstances.
(2) (a) The authorizer and the governing
board of * * *
a nonprofit entity with one or more approved charter schools
shall execute a charter contract that clearly sets forth the academic,
financial and operational performance expectations and measures by which * * * each charter school will be judged,
as specified in Section 37-28-29; and the administrative relationship
between the authorizer, the governing board and each charter
school, including each party's rights and duties. * * *
(b) The charter
contract must be signed by the * * * chairperson of the authorizer
board and the * * *
chairperson of * * *
a charter school's governing board.
(c) A charter school may not commence operations without a charter contract executed in accordance with this section and approved in an open meeting of the authorizer board.
(3) The authorizer * * * shall establish and publish
reasonable preopening requirements or conditions to monitor the start-up
progress of * * *
each of its newly approved charter schools and to ensure that * * * each school is prepared to open
smoothly on the date agreed and that * * * each school meets all building,
health, safety, insurance and other legal requirements before * * * each school's opening. These
preopening requirements may include enrollment benchmarks that ensure the
school can open at, or within a reasonable variance of, its contracted
enrollment. The authorizer may establish school-specific preopening
requirements or conditions for any of its newly approved schools. The
authorizer must keep documentation that any and all such preopening
requirements have been met prior to the school's opening.
(4) The charter contract of each charter school must include the following provisions at a minimum:
(a) The charter contract shall require a charter school to adopt a transportation plan for students attending a charter school;
(b) The charter contract shall include, by reference, all preopening requirements pursuant to subsection (3) of this section and list any school-specific preopening requirements of the authorizer;
(c) The charter contract shall list and require, as a material part of the charter contract, information needed by the authorizer from the governing board of a charter school for the authorizer's performance framework reports; and
(d) The charter contract shall require the nonprofit entity to complete one (1) annual audit in which every Mississippi charter school that it is authorized to operate is reported as a program under the nonprofit entity, regardless of how many separate Mississippi contracts the nonprofit holds.
(5) The authorizer must allow a nonprofit entity authorized to operate more than one (1) school, including a charter management organization, to hold a contract with more than one (1) of its approved Mississippi schools without requiring the nonprofit entity to apply for the right to hold such a contract. Nothing in this section grants a nonprofit entity the right to unilaterally establish new charter schools by adding them to such a contract without the prior authorization of its authorizer pursuant to this chapter. A contract with more than one (1) school must provide the following:
(a) Each school listed within the contract shall have its own addendum to include its operating term, as well as any unique elements such as essential educational terms, mission and vision, grades and enrollment projections, location or facilities, school-selected indicators or goals, any enrollment policies and procedures or any preopening requirements that differ from other schools listed in the contract;
(b) The nonprofit entity may jointly manage all assets, funds and property of all schools listed in the contract, provided that funds are tracked and reported by school, and comply with policies for financial transparency and accountability of the authorizer. All state funds, and assets and property purchased with state funds, must be used only for the benefit of approved Mississippi charter schools and their students;
(c) The authorizer may issue notices of concern or breach of contract to an individual charter school listed within the contract without implicating or adversely affecting the remaining schools listed in the contract;
(d) The authorizer may close a charter school within the contract without closing the remainder of the charter schools within that contract. In the event of closure of one or more schools, but when other schools listed in the contract remain operational, the nonprofit entity shall retain ownership of the assets and property of the closed school or schools to be used at its remaining Mississippi schools, except for unspent governmental funds or unspent earnings of governmental funds which shall be redirected on a per-pupil basis to the school districts or charter schools to which students of the closed school transfer, as allowable. If the authorizer concludes the appropriate recipient of unspent governmental funds and unspent earnings is difficult to determine as a practical matter, the unspent governmental funds and unspent earnings will revert to the school district in which the charter school was located as provided by law. A nonprofit entity whose entire portfolio of Mississippi schools is closed by the authorizer must follow authorizer policies for school closure and disposition of assets, funds and property as provided by law. The authorizer may not close an entire portfolio of Mississippi schools within a contract without due cause for closing each school as required by Section 37-28-35. However, if such a burden is met, the entire contract is considered terminated;
(e) In the case of a nonprofit entity reorganizing separate existing charter contracts into the same contract, the nonprofit entity shall retain all assets, funds and property from the charter schools for use in the schools reorganized under the same contract; and
(f) Each Mississippi charter school within the contract of a nonprofit entity authorized to operate more than one (1) school must be considered for renewal according to each school's term of operation as specified in the contract.
(6) In the case of the proposed merger, consolidation, or grade reconfiguration of two (2) or more schools operated by the same nonprofit entity, whether originally within a single contract or separate contracts held by the governing board of the same nonprofit entity, the nonprofit entity shall retain all assets, funds and property for use in the newly merged, consolidated or reconfigured school or schools as specified in the amended contract effectuating the merger, consolidation or reconfiguration.
(7) The governing board of a nonprofit entity that is party to a charter contract or, in the case of the required or voluntary closure of such a nonprofit entity, the charter school leader or leadership team of the operating charter school established by the contract may request its authorizer to transfer the charter contract to another eligible nonprofit entity. The authorizer may approve transfers through a material contract amendment, and the transfer shall become effective upon the consent of the authorizer and the parties to the transfer agreement. By assuming a charter contract, a nonprofit entity also assumes all assets, liabilities, revenues and expenses ascribable to a transferred charter school as specified in the transfer agreement. The authorizer may not require the transfer of a charter contract unless a nonprofit entity plans to close a school meeting authorizer expectations, and the authorizer seeks to enable the school to continue to operate.
(8) Mergers, consolidations, grade reconfigurations and transfers of charter schools as well as reorganization of charter schools from separate contracts into the same contract as specified in subsections (5) through (7) of this section, or any analogous situation, shall not require or constitute closure and restart of the affected charter schools and shall not require reversion of their assets. Furthermore, the authorizer shall not require the governing board of such schools to file a new school application as described in Section 37-28-15, but shall approve all such mergers, consolidations, grade reconfigurations, transfers and reorganizations as material contract amendments.
(9) In the case of merged or consolidating nonprofit entities where one (1) nonprofit entity is party to a charter contract, the successor entity shall become the party to the charter contract upon the effective date of the merger or consolidation and shall assume all assets, liabilities, revenues and expenses ascribable to the charter school. Charter schools affected by this provision shall not be considered closed and restarted nor shall the schools have to revert their assets. Furthermore, the governing board of the successor entity shall not have to file a new school application as described in Section 37-28-15, unless the authorizer does not consent to the assumption of the contract by the successor entity. In such cases, the successor entity must reapply for the right to hold the charter contract, or the contract is considered terminated.
(10) Except to the extent authorized under paragraph (c), (d) or (e) of Section 37-28-41, the powers, obligations and responsibilities set forth in the charter contract may not be delegated or assigned by either party.
SECTION 47. Section 37-28-23, Mississippi Code of 1972, is amended as follows:
37-28-23. (1) A charter school must be open to:
(a) Any student
residing in the geographical boundaries of the state whose permanent
residence is within or outside of the school district in which the charter
school is located; * * *
* * *
(b) The siblings or foster siblings of any enrolled charter school student residing in the same household of any charter school student, regardless of the performance classification of the resident school district at the time the sibling or foster sibling enrolls;
(c) The child of an employee of a charter school, regardless of the performance classification of their resident school district at the time a child of an employee enrolls; and
(d) Any student who qualifies to transfer under Section 37-15-29(3), 37-15-29(5) or 37-15-31.
(2) A school district may not require any student enrolled in the school district to attend a charter school.
(3) Except as otherwise provided under subsection (8)(d) of this section, a charter school may not limit admission based on race, ethnicity, national origin, religion, gender, income level, disabling condition, proficiency in the English language, or academic or athletic ability.
(4) A charter school may limit admission to students within a given age group or grade level, including pre-kindergarten students, and may be organized around a special emphasis, theme or concept as stated in the school's application.
* * *
( * * *5) A charter school must enroll all
students who wish to attend the school unless the number of students exceeds
the capacity of a program, class, grade level or building.
( * * *6) If capacity is insufficient to
enroll all students who wish to attend the school based on initial application,
the charter school must select students through a lottery.
( * * *7) (a) Any noncharter public school
or part of a noncharter public school converting to a charter school shall
adopt and maintain a policy giving an enrollment preference to students who
reside within the former attendance area of that public school. If the charter
school has excess capacity after enrolling students residing within the former
attendance area of the school, students outside of the former attendance area
of the school, but within the geographical boundaries of the school district in
which the charter school is located, are eligible for enrollment. If the
number of students applying for admission exceeds the capacity of a program,
class, grade level or building of the charter school, the charter school must
admit students on the basis of a lottery.
(b) A charter school must give an enrollment preference to students enrolled in the charter school during the preceding school year and to siblings of students already enrolled in the charter school. An enrollment preference for returning students excludes those students from entering into a lottery.
(c) A charter school may give an enrollment preference to children of the charter school's applicant, governing board members and full-time employees, so long as those children constitute no more than ten percent (10%) of the charter school's total student population.
* * *
(d) A charter school may give an enrollment preference to children transferring from a charter school under the same contract or whose contract is held by the same governing board, such as schools under the operation of the same charter management organization. This enrollment preference includes children who have completed the final grade of their current school and are transferring to a higher grade in a different school. An enrollment preference for such students excludes those students from entering into a lottery.
(e) This section does not preclude the formation of a charter school whose mission is focused on serving students with disabilities, students of the same gender, students who pose such severe disciplinary problems that they warrant a specific educational program, or students who are at risk of academic failure. If capacity is insufficient to enroll all students who wish to attend the school, the charter school must select students through a lottery.
SECTION 48. Section 37-28-29, Mississippi Code of 1972, is amended as follows:
37-28-29. (1) The performance provisions within a charter contract for each charter school must be based on a performance framework that clearly sets forth the academic, financial and operational performance indicators, measures and metrics that will guide the authorizer's evaluations of the charter school. The performance framework must include indicators, measures and metrics, at a minimum, for the following:
(a) Student academic proficiency;
(b) Student academic growth;
(c) Achievement gaps
in * * *
proficiency and * * *
between major student subgroups, as applicable;
(d) Attendance;
(e) Recurrent enrollment from year to year;
(f) In-school and out-of-school suspension rates and expulsion rates;
(g) For each
charter high * * *
school, postsecondary readiness, including the percentage of graduates
submitting applications to postsecondary institutions * * * and graduation and high school
completion * * * rates;
(h) Financial performance and sustainability as follows:
(i) For a nonprofit entity authorized to operate a single school and which has no or minimal other financial activity than that pertaining to the charter school, financial performance and sustainability of the nonprofit entity;
(ii) For a nonprofit entity authorized to operate one or more schools and which has at least some financial activity other than that pertaining to the charter schools, financial performance of each Mississippi charter school as a program of the nonprofit entity as well as relevant financial performance and sustainability of the nonprofit entity, provided that school and organizational indicators, measures and metrics are logical and not unduly duplicative;
(iii) For a nonprofit entity authorized to operate more than one (1) school and which has no or minimal financial activity other than that pertaining to the charter schools, such as a charter management organization, financial performance of each charter school as a program of the nonprofit entity as well as financial performance and sustainability of the nonprofit entity, provided that school and organizational indicators, measures and metrics are logical and not unduly duplicative; and
(i) Board performance and stewardship, including compliance with all applicable laws, regulations and terms of the charter contract.
* * *
( * * *2) Annual performance targets must be
set by each charter school in conjunction with the authorizer and must be
designed to help each school meet applicable federal, state and authorizer
expectations.
( * * *3) The performance framework
must allow the inclusion of additional rigorous, valid and reliable indicators
proposed by the governing board of a charter school to augment external
evaluations of * * *
school and organizational performance; however, * * * its authorizer must approve the
quality and rigor of any indicators proposed by the governing board of a
charter school, which indicators must be consistent with the purposes of this
chapter.
( * * *4) The performance framework
must require the disaggregation of all student performance data by major
student subgroups (gender, race, poverty status, special education status * * * and English learner status * * *). However, achievement
gap measures must be deemed sufficient for evaluating subgroup performance
without additional duplicative measures.
( * * *5) The authorizer shall collect, analyze and report all
data from state assessments and other necessary sources in accordance
with * * * its
performance framework * * *.
* * *
SECTION 49. Section 37-28-31, Mississippi Code of 1972, is amended as follows:
37-28-31. (1) * * * Each authorizer shall monitor
annually the performance and legal compliance of each charter school it
oversees, including collecting and analyzing data to support the school's
evaluation according to the charter contract. The
authorizer may conduct or require oversight activities that enable the
authorizer to fulfill its responsibilities under this chapter, including
conducting appropriate inquiries and investigations based on reasonable
suspicion of misconduct or a violation of law, properly adopted authorizer
policy or the charter contract, so long as those activities are consistent
with the intent of this * * *act chapter, adhere to written policies and
procedures of the authorizer and the terms of the charter contract and do
not unduly inhibit the autonomy granted to charter schools. The authorizer
shall not discuss its oversight activities, inquiries or investigations in
executive session unless clear and convincing evidence exists that an
investigation would be irreparably harmed by discussing it in an open session.
(2) As part of its annual report to the Legislature, the authorizer shall publish and provide a performance report for each charter school it oversees in accordance with the performance framework set forth in the charter contract. The report must be made available to the public at the same time as it is submitted to the Legislature. The authorizer may require each charter school it oversees to submit an annual report to assist the authorizer in gathering complete information about each school, consistent with the performance framework. The authorizer shall not require charter schools under the same contract or whose contracts are held by the same nonprofit entity to submit separate reports but shall instead require one (1) annual report from the nonprofit entity on behalf of all of its authorized schools.
(3) If a charter school's
performance or legal compliance is unsatisfactory, * * * its authorizer shall notify
promptly the charter school of the problem and provide reasonable opportunity
for the school to remedy the problem unless the problem warrants revocation, in
which case the revocation timeframes will apply.
(4) The authorizer may take appropriate corrective actions
or exercise sanctions in response to * * * clear and convincing evidence of
deficiencies in a charter school's performance or legal compliance. If
warranted, the actions or sanctions may include requiring a charter school to
develop and execute a corrective action plan within a specified timeframe.
SECTION 50. Section 37-28-33, Mississippi Code of 1972, is amended as follows:
37-28-33. (1) The contract for * * * a charter school or the term for a charter school within a contract that includes more than one (1) school may be renewed for successive five-year terms of duration. Any charter school meeting its authorizer's expectations as evidenced by the school's most recent overall performance framework results shall be renewed for a full term of five (5) years. The authorizer may grant renewal with specific conditions for necessary improvements to a charter school not meeting overall expectation on its most recent performance framework, and may lessen the renewal term based on the school's performance, demonstrated capacities and particular circumstances of each charter school if these do not meet published renewal criteria. A charter school renewed for fewer than five (5) years has the same right to appeal as a charter school for which a charter is revoked or not renewed. The authorizer must describe its rationale in writing for a renewal of fewer than five (5) years in the same manner as required under subsections (10) and (11) of this section.
(2) Before September 30 of
each year, * * *
each authorizer shall issue a charter school performance report and
charter renewal application guidance to any charter school whose charter term
will expire the following year. The performance report must summarize the
charter school's performance record to date, based on the data required by this
chapter and the charter contract, and must provide notice of any weaknesses or
concerns perceived by the authorizer which may jeopardize the charter school's
position in seeking renewal if not timely rectified. The charter school must
respond and submit any corrections or clarifications for the performance report
within ninety (90) days after receiving the report.
(3) The charter renewal application guidance must provide, at a minimum, an opportunity for the charter school to:
(a) Present additional evidence, beyond the data contained in the performance report, supporting its case for charter renewal;
(b) Describe improvements undertaken or planned for the school; and
(c) Detail the school's plans for the next charter term.
(4) The charter renewal application guidance must include or refer explicitly to the criteria that will guide the authorizer's renewal decision, which must be based on the performance framework set forth in the charter contract and consistent with this chapter.
(5) Before * * * December 1 in the final year of
charter school's approved term, the governing board of a charter school
seeking renewal shall submit a renewal application to the authorizer pursuant to the charter renewal application
guidance issued by * * * that authorizer. The authorizer shall adopt a resolution
ruling on the renewal application no later than ninety (90) days after the
filing of the renewal application. However, nothing shall preclude a school
from seeking, or being granted in accordance with authorizer policies, renewal
in the penultimate year of its term, provided the school meets overall
expectations on its performance framework in the two (2) most recent years of
its operation.
(6) In making each charter renewal decision, the authorizer must:
(a) Ground its decision in evidence of the school's performance over the term of the charter contract in accordance with the performance framework set forth in the charter contract and the renewal criteria published in the authorizer's renewal application guidance;
(b) Ensure that data used in making the renewal decision is available to the school and the public; and
(c) Provide a public report summarizing the evidence that is the basis for the renewal decision.
(7) A charter contract or
the term of a charter school within a contract that includes more than one (1)
school must be revoked at any time or not renewed if * * * its authorizer determines by
clear and convincing evidence that the charter school has done any of the
following or otherwise failed to comply with the provisions of this chapter:
(a) Committed a material and substantial violation of any of the terms, conditions, standards or procedures required under this chapter or the charter contract;
(b) Failed to meet or make sufficient progress toward the performance expectations set forth in the charter contract by the end of the contract term;
(c) Failed to meet generally accepted standards of fiscal management; or
(d) Substantially violated any material provision of law which is applicable to the charter school.
(8) * * * Each authorizer shall develop
revocation and nonrenewal processes that:
(a) Provide the governing board of a charter school with a timely notification of the prospect of revocation or nonrenewal and of the reasons for such possible closure, which are limited to those prescribed in subsection (7) of this section;
(b) Allow the governing board a reasonable amount of time in which to prepare a response;
(c) Provide the governing board with an opportunity to submit documents and give testimony challenging the rationale for closure and in support of the continuation of the school at an orderly proceeding held for that purpose;
(d) Allow the governing board access to representation by counsel and to call witnesses on the school's behalf;
(e) Permit the recording of such proceedings; and
(f) After a reasonable period for deliberation, require a final determination to be made and conveyed in writing to the governing board.
(9) * * * Notwithstanding any
provision to the contrary, the authorizer may not renew the charter of any
charter school that, during the school's final two (2) operating years
under the term of the charter contract, is designated an "F" school
under the school accreditation rating system.
(10) If the authorizer revokes * * *, does not renew or renews for
less than a five-year term, the contract of a charter school or the term
of a charter school within a contract that includes more than one (1) school,
the authorizer must state clearly, in a resolution * * * adopted by the authorizer board, the reasons
for the revocation * * *,
nonrenewal or shortened renewal term, which shall be one or more of the
reasons prescribed in subsection (7) of this section.
(11) Within ten (10) days
after taking action to renew, not renew or revoke a charter contract or the
term of any charter school within a contract that includes more than one (1)
school, the authorizer
shall provide a report to the charter school. The report must include a copy
of the authorizer's * * * resolution setting forth the action
taken, reasons for the * * * authorizer's decision and assurances as to compliance
with all of the requirements set forth in this chapter.
SECTION 51. Section 37-28-35, Mississippi Code of 1972, is amended as follows:
37-28-35. (1) Before implementing a charter school closure decision, the authorizer must develop a charter school closure protocol to ensure timely notification to parents, orderly transition of students and student records to new schools, and proper disposition of school funds, property and assets in accordance with the requirements of this chapter. The protocol must specify tasks, timelines and responsible parties, including delineating the respective duties of the school, its governing board and nonprofit entity and the authorizer. If a charter school is to be closed for any reason, the authorizer shall oversee and work with the closing school and its governing board and nonprofit entity to ensure a smooth and orderly closure and transition for students and parents, as guided by the closure protocol. No charter school shall be closed by its authorizer before the end of the school year in which the decision for closure is made, unless the authorizer determines that the health and safety of the students in the school warrant its immediate closure.
(2) If a charter school
closes, all unspent government funds, unspent earnings from those funds and
assets purchased with government funds must revert to the local school district
in which the charter school is located unless the school operates under a
nonprofit entity authorized to operate more than one (1) Mississippi school, in
which the requirements of Section 37-28-21 shall apply. Unless otherwise
provided for in the charter contract or a debt instrument or grant
agreement, unspent funds from nongovernmental sources, unspent earnings
from those funds, assets purchased with those funds and debts of the school
must revert to the nonprofit entity * * * which held the charter
contract for the school and may be used, retained or disposed of
according to applicable laws for nonprofit corporations.
SECTION 52. Section 37-28-37, Mississippi Code of 1972, is amended as follows:
37-28-37. (1) Before * * * December 1 of each year,
beginning in the year that the * * * authorizer has had at least one
(1) charter school operating for a full school year, * * *
each authorizer shall issue to the Governor, Legislature, State Board of
Education and the public an annual report on * * * its charter schools for the
preceding school year. * * *The report must include a comparison of the performance of charter school
students with the performance of academically, ethnically and economically
comparable groups of students in the school district in which a charter school
is located. In addition, The report must include the authorizer's
assessment of the successes, challenges and areas for improvement in meeting
the purposes of this chapter. The report also must include an assessment on
whether the number and size of operating charter schools are sufficient to meet
demand, as calculated according to admissions data and the number of students
denied enrollment based on lottery results. * * *
(2) The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) shall prepare an annual report assessing the sufficiency of funding for charter schools, the efficacy of the state formula for authorizer funding, and any suggested changes in state law or policy necessary to strengthen the state's charter schools.
(3) The report due
from the authorizer under this
section must be coordinated with reports due from charter * * * schools, as
near as possible, to decrease or eliminate duplication.
SECTION 53. Section 37-28-39, Mississippi Code of 1972, is amended as follows:
37-28-39. (1) Notwithstanding any provision of law to the contrary, to the extent that any provision of this chapter is inconsistent with any other state or local law, rule or regulation, the provisions of this act govern and are controlling.
(2) * * * The entity holding a
charter contract, including a charter management organization, and any
education service provider which provides comprehensive management for a
charter school must be a nonprofit education organization.
(3) A charter school is subject to all federal laws and authorities specified in this chapter or agreed upon with the authorizer in the charter contract, where such contracting is consistent with applicable laws, rules and regulations.
(4) To the extent approved by the authorizer, a charter contract may consist of one or more schools. Each charter school that is part of a charter contract must be separate and distinct from any other charter school for oversight and renewal, nonrenewal or revocation purposes.
(5) A single governing board may hold one or more charter contracts.
(6) The governing board
of a nonprofit entity holding a charter contract for more than one (1) school,
including a charter management organization, shall choose whether each school
listed in its contract shall function as a local educational agency or if the
nonprofit entity will function as a local educational agency. If a nonprofit
entity only operates a single charter school, * * * the charter school must function as a
local educational agency * * *, and as such, a. Any local education agency composed of
one or more charter schools is responsible for meeting the
requirements of local educational agencies under applicable federal laws,
including those relating to special education, receipt of federal funds
and compliance with federal funding requirements. Status as a local
educational agency, however, does not preclude the governing board of a
charter school from developing, by mutual agreement or formal contract, links
with the local school district for services, resources and programs. A
charter school shall pay to a local school district any federal or state aid
attributable to a student with a disability attending the charter school in
proportion to the level of services for that student which the local school
district provides directly or indirectly.
SECTION 54. Section 37-28-41, Mississippi Code of 1972, is amended as follows:
37-28-41. * * * The governing board of the
nonprofit entity holding a charter contract may exercise those powers
necessary for carrying out the terms of its charter contract, including, but
not limited to, the following powers:
(a) To receive and disburse funds authorized by law for school purposes;
(b) To secure appropriate insurance and to enter into contracts and leases;
(c) To contract with an education service provider for the management and operation of the charter school so long as the school's governing board retains oversight authority over the school;
(d) To contract with a school district or private provider to provide transportation to the school's students;
(e) To negotiate and enter into a contract for the provision of and payment for special education services with a local school district or other qualified service providers, including, but not necessarily limited to, a reasonable reserve not to exceed five percent (5%) of the local school district's total special education services budget. The reserve may be used by the local school district only to offset excess costs of providing services to students with disabilities enrolled in the charter school;
(f) To contract with an accredited online course provider for the delivery of virtual courses to students enrolled in the charter school;
( * * *g) To solicit and accept any gifts or
grants for school purposes subject to applicable laws and the terms of its
charter contract;
( * * *h) To acquire real property for use as
its facility or facilities, from public or private sources; and
( * * *i) To sue and be sued in its own name.
SECTION 55. Section 37-28-43, Mississippi Code of 1972, is amended as follows:
37-28-43. (1) A charter school may not discriminate against any person on the basis of race, creed, color, sex, disability, national origin or any other category that would be unlawful if done by a noncharter public school.
(2) A charter school may not engage in any sectarian practices in its educational program, admissions or employment policies or operations.
(3) A charter school may
not discriminate against any student on the basis of national origin, minority
status or limited proficiency in English. Consistent with federal civil rights
laws, charter schools must provide * * * students designated
as English learners with appropriate services designed to teach them English
and the general curriculum.
(4) A charter school may not charge tuition or fees that would be unlawful if charged by a noncharter public school, except as permitted pursuant to Section 37-7-335.
* * *
SECTION 56. Section 37-28-45, Mississippi Code of 1972, is amended as follows:
37-28-45. (1) Charter schools are subject to the same civil rights, health and safety requirements applicable to noncharter public schools in the state, except as otherwise specifically provided in this chapter.
(2) Charter schools are
subject to the student assessment * * * requirements applicable to
noncharter public schools in the state and must receive a performance
classification from the State Department of Education in a manner consistent
with the accountability rating system for school districts with grade level
point allocations for elementary and secondary schools based on the grade level
offering of charter schools as administered by its charter management
organization; however, this requirement does not preclude a charter school
from establishing additional student assessment measures that go beyond state
requirements * * *.
(3) Although a charter
school is geographically located within the boundaries of a particular school
district and * * *
may enroll students who reside within the school district, the charter
school may not be considered a school within that district under the purview of
the school district's school board. The rules, regulations, policies and
procedures established by the school board for the noncharter public schools
that are in the school district in which the charter school is geographically
located do not apply to the charter school unless otherwise required under the
charter contract or any contract entered into between the charter * * * school's governing board and the
local school board.
(4) Whenever the provisions of Title 37, Mississippi Code of 1972, relating to the elementary and secondary education of public school students establish a requirement for or grant authority to local school districts, their school boards and the schools within the respective school districts, the language "school districts," "school boards," "boards of trustees," "the schools within a school district," or any other similar phraseology does not include a charter school and the governing board of a charter school unless the statute specifically is made applicable to charter schools as well as noncharter public schools.
(5) A charter school is not
subject to any rule, regulation, policy or procedure adopted by the State Board
of Education or the State Department of Education unless such rule,
regulation, policy or procedure is or was adopted pursuant to a law applicable
to charter schools, including federal law, or otherwise required by this
chapter. The authorizer * * * may not make any
rule, regulation, policy or procedure adopted by the State Board of Education
or the State Department of Education applicable to charter schools, which is
not otherwise applicable under this chapter.
(6) Charter schools and their governing boards, when conducting charter school business, are not exempt from the following statutes:
(a) Chapter 41, Title 25, Mississippi Code of 1972, which relate to open meetings of public bodies.
(b) Chapter 61, Title 25, Mississippi Code of 1972, which relate to public access to public records.
(c) Section 37-3-51, which requires notice by the district attorney of licensed school employees who are convicted of certain sex offenses.
(d) Section 37-3-53, which requires publication of the Mississippi Report Card by the State Board of Education.
(e) Section 37-11-18, which requires the automatic expulsion of a student possessing a weapon or controlled substance on educational property.
(f) Section 37-11-18.1, which requires expulsion of certain habitually disruptive students.
(g) Section 37-11-19, which requires suspension or expulsion of a student who damages school property.
(h) Section 37-11-20, which prohibits acts of intimidation intended to keep a student from attending school.
(i) Section 37-11-21, which prohibits parental abuse of school staff.
(j) Section 37-11-23, which prohibits the willful disruption of school and school meetings.
(k) Sections 37-11-29 and 37-11-31, which relate to reporting requirements regarding unlawful or violent acts on school property.
(l) Section 37-11-67, which prohibits bullying or harassing behavior in public schools.
(m) Section 37-13-3, which prohibits doctrinal, sectarian or denominational teaching in public schools.
(n) Sections 37-13-5 and 37-13-6, which require the flags of the United States and the State of Mississippi to be displayed near the school building.
(o) Section 37-13-63(1), which prescribes the minimum number of days which public schools must be kept in session during a scholastic year.
(p) Section 37-13-91, which is the Mississippi Compulsory School Attendance Law.
(q) Section 37-13-171(2) and (4), which requires any course containing sex-related education to include instruction in abstinence-only or abstinence-plus education.
(r) Section 37-13-173, which requires notice to parents before instruction on human sexuality is provided in public classrooms.
(s) Section 37-13-193, which relates to civil rights and human rights education in the public schools.
(t) Sections 37-15-1 and 37-15-3, which relate to the maintenance and transfer of permanent student records in public schools.
(u) Section 37-15-6, which requires the State Department of Education to maintain a record of expulsions from the public schools.
(v) Section 37-15-9, which establishes minimum age requirements for kindergarten and first grade enrollment in public schools.
(w) Section 37-15-11, which requires a parent, legal guardian or custodian to accompany a child seeking enrollment in a public school.
(x) Sections 37-16-1, 37-16-3, 37-16-4 and 37-16-9, which relate to the statewide assessment testing program.
(y) Section 37-18-1, which establishes the Superior-Performing Schools Program and Exemplary Schools Program to recognize public schools that improve.
(z) Sections 106 and 186 of this bill, which requires all high school students to pass a one-half (1/2) Carnegie Unit credit course in personal finance or a full Carnegie Unit course where half the course standards are financial literacy as a requirement for earning a high school diploma.
SECTION 57. Section 37-28-47, Mississippi Code of 1972, is amended as follows:
37-28-47. (1) (a) Charter
schools must comply with applicable federal laws, rules and regulations
regarding the qualification of teachers and other instructional staff. No more
than * * * fifty percent (50%) of teachers in a charter
school may be exempt from state teacher licensure requirements. Provisionally
licensed teachers as well as licensed teachers teaching out of field may not be
counted against a charter school's fifty percent (50%) exemption. The
authorizer may consider the small staff size of the school in determining what
consequences apply in cases where more than fifty percent (50%) of a charter
school's staff is unlicensed. Administrators of charter schools are exempt
from state administrator licensure requirements. However, teachers and
administrators must have a bachelor's degree as a minimum requirement, and
teachers must have demonstrated subject-matter competency. * * *
(b) A charter school
may not staff positions for teachers, administrators, ancillary support personnel
or other employees by utilizing or otherwise relying on nonimmigrant foreign
worker visa programs. However, a charter school may submit a request to * * * its authorizer for an exception
allowing the employment of a nonimmigrant foreign worker before the worker is
employed. The authorizer may grant permission for the employment of the
nonimmigrant foreign worker only if the charter school makes a satisfactory
showing of efforts to recruit lawful permanent residents of the United States
to fill the position and a lack of qualified applicants to fill the position.
(2) Employees in charter schools must have the same general rights and privileges as other public school employees, except such employees are not:
(a) Covered under the Education Employment Procedures Law (Section 37-9-103); and
(b) Subject to the state salary requirements prescribed in Section 37-19-7.
(3) For the purpose of
eligibility for participation in the Public Employees' Retirement System, a
public charter school is considered to be a political subdivision of the state;
however, the nonprofit entity holding the charter contract is not a political
subdivision. Employees * * * paid through governmental funds, which are
provided for the operation of a public charter school, are eligible for
participation in the Public Employee's Retirement System, as well as other
benefits programs, if the governing board of the nonprofit entity holding the
charter contract chooses for the charter school to participate.
(4) (a) The following charter school employees shall receive an annual salary supplement in the amount of Six Thousand Dollars ($6,000.00), in addition to any other compensation to which the charter employee may be entitled:
(i) Any licensed teacher who has met the requirements and acquired a Master Teacher certificate from the National Board for Professional Teaching Standards and who is employed by a charter school as a teacher and not as an administrator. Such teacher shall submit documentation to the State Department of Education that the certificate was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the teacher shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(ii) A licensed nurse who has met the requirements and acquired a certificate from the National Board for Certification of School Nurses, Inc., and who is employed by a charter school as a school nurse and not as an administrator. The licensed school nurse shall submit documentation to the State Department of Education that the certificate was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed school nurse shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(iii) Any licensed school counselor who has met the requirements and acquired a National Certified School Counselor (NCSC) endorsement from the National Board of Certified Counselors and who is employed by a charter school as a counselor and not as an administrator. Such licensed school counselor shall submit documentation to the State Department of Education that the endorsement was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed school counselor shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(iv) Any licensed speech language pathologist and audiologist who has met the requirements and acquired a Certificate of Clinical Competence from the American Speech Language Hearing Association and any certified academic language therapist (CALT) who has met the certification requirements of the Academic Language Therapy Association and who is employed by a local school board. The licensed speech language pathologist and audiologist and certified academic language therapist shall submit documentation to the State Department of Education that the certificate or endorsement was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed speech language pathologist and audiologist and certified academic language therapist shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(v) Any licensed athletic trainer who has met the requirements and acquired Board Certification for the Athletic Trainer from the Board of Certification, Inc., and who is employed by a charter school as an athletic trainer and not as an administrator. The licensed athletic trainer shall submit documentation to the State Department of Education that the certificate was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed athletic trainer shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(vi) An occupational therapist who has met the requirements and acquired initial certification as an Occupational Therapist Registered from the National Board for Certification in Occupational Therapy, Inc., and who is employed by a charter school as an occupational therapist and not an administrator. The certified occupational therapist shall submit documentation to the State Department of Education that the certification was received before October 15 of each year in order to be eligible for the full salary supplement in the current school year, or the occupational therapist shall submit the documentation to the State Department of Education before February 15 of each year in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(vii) Any licensed school psychologist who has met the requirements and acquired certification as a Nationally Certified School Psychologist (NCSP) from the National Association of School Psychologists (NASP), and who is employed by a charter school as a school psychologist. The licensed school psychologist shall submit documentation to the State Department of Education that the certificate was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed school psychologist shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(b) A charter school employee shall be reimbursed for the actual cost of completing each component of acquiring the certificate or endorsement, excluding any costs incurred for postgraduate courses, not to exceed Five Hundred Dollars ($500.00) for each component, not to exceed four (4) components, for a teacher, school counselor or speech language pathologist and audiologist, regardless of whether or not the process resulted in the award of the certificate or endorsement. The charter school governing board or any private individual or entity may pay the cost of completing the process of acquiring the certificate or endorsement for any employee of the school district described under paragraph (a), and the State Department of Education shall reimburse the charter school for such cost, regardless of whether or not the process resulted in the award of the certificate or endorsement. If a private individual or entity has paid the cost of completing the process of acquiring the certificate or endorsement for an employee, the charter school may agree to directly reimburse the individual or entity for such cost on behalf of the employee.
(c) All salary supplements and process reimbursement authorized under this subsection shall be paid directly by the State Department of Education to the charter school for payment to the employee who earned it and shall be in addition to its adequate education program or any successor state public school funding formula allotments and not a part thereof in accordance with regulations promulgated by the State Board of Education. However, an educational employee shall receive the salary supplement in the amount of Six Thousand Dollars ($6,000.00) for only one (1) of the qualifying certifications authorized under paragraph (a) of this subsection. No charter school shall provide more than one (1) annual salary supplement under the provisions of this subsection to any one (1) individual employee holding multiple qualifying national certifications.
(d) If an employee for whom such cost has been paid, in full or in part, by a charter school governing board or private individual or entity fails to complete the certification or endorsement process, the employee shall be liable to the charter school or individual or entity for all amounts paid by the charter school governing board or individual or entity on behalf of that employee toward his or her certificate or endorsement.
SECTION 58. Section 37-28-49, Mississippi Code of 1972, is amended as follows:
37-28-49. (1) Charter
school teachers and other school personnel, as well as members of the governing
board and any education service provider with whom * * * the governing board
contracts, are subject to criminal history record checks and fingerprinting
requirements applicable to employees of other public schools. * * * Each authorizer shall require that
current criminal records background checks and current child abuse registry
checks are obtained, and that the criminal record information and registry
checks are on file at the charter school for any new hires applying for employment.
In order to determine an applicant's suitability for employment, the applicant
must be fingerprinted. If no disqualifying record is identified at the state
level, the fingerprints must be forwarded by the Department of Public Safety to
the Federal Bureau of Investigation for a national criminal history record
check. Under no circumstances may * * * anyone associated with the authorizer, member of * * * a charter school governing board or
any individual other than the subject of the criminal history record checks view
or disseminate information received through the checks except as may be
required to fulfill the purposes of this section. The determination whether
the applicant has a disqualifying crime, as set forth in subsection (2) of this
section, must be made by the appropriate state or federal governmental
authority, which must notify the charter school whether a disqualifying crime
exists.
(2) If the fingerprinting
or criminal record checks disclose a felony conviction, guilty plea or plea of
nolo contendere to a felony of possession or sale of drugs, murder,
manslaughter, armed robbery, rape, sexual battery, sex offense listed in
Section 45-33-23(g), child abuse, arson, grand larceny, burglary, gratification
of lust or aggravated assault which has not been reversed on appeal or for
which a pardon has not been granted, the * * * applicant is not eligible to be
employed at the charter school. However, the charter school, in its
discretion, may allow any applicant aggrieved by the employment decision under
this section to show mitigating circumstances that exist and may allow, subject
to the approval of * * * its authorizer,
the * * *
applicant to be employed at the school. The
authorizer may approve the employment depending on the mitigating
circumstances, which may include, but need not be limited to: (a) age at which
the crime was committed; (b) circumstances surrounding the crime; (c) length of
time since the conviction and criminal history since the conviction; (d) work
history; (e) current employment and character references; and (f) other
evidence demonstrating the ability of the person to perform the employment
responsibilities competently and that the person does not pose a threat to the
health or safety of children.
(3) No charter school,
charter school employee, member of the charter school governing board, * * *
or member or employee of the * * *
authorizer may be held liable in any employment discrimination suit in
which an allegation of discrimination is made regarding an employment decision
authorized under this section.
(4) A charter school shall terminate any teacher or administrator for committing one or more of the following acts:
(a) Engaging in
unethical conduct relating to an educator-student relationship as identified by
the Mississippi * * * Educator Code of Ethics;
(b) Fondling a student as described in Section 97-5-23 or engaging in any type of sexual involvement with a student as described in Section 97-3-95; or
(c) Failure to report sexual involvement of a charter school employee with a student as required by Section 97-5-24.
SECTION 59. Section 37-28-53, Mississippi Code of 1972, is amended as follows:
37-28-53. (1) Each charter school, or charter management organization, on its behalf, shall certify annually to the State Department of Education its student enrollment, net enrollment and student participation in federal programs. Nothing in this section shall be construed to allow the State Department of Education to collect information not necessary for these calculations unless otherwise specifically authorized by law.
(2) Each charter school shall certify annually to the school board of the school district in which the charter school is located the number of enrolled charter school students residing in the school district.
SECTION 60. Section 37-28-55, Mississippi Code of 1972, is amended as follows:
37-28-55. (1) (a) The State Department of Education shall make payments to charter schools for each student in net enrollment at the charter school, as determined under Section 37-151-207, equal to the state share of total funding formula payments for each student, as determined under Section 37-151-211.
(b) Payments made pursuant to this subsection by the State Department of Education must be made at the same time and in the same manner as total funding formula payments are made to school districts under Sections 37-151-101 and 37-151-103. Amounts payable to a charter school must be determined by the State Department of Education pursuant to this section and the total funding formula. Enrollment projections made under Section 37-151-207 to determine the net enrollment of a charter school for calculating the state share payment must be reconciled with a charter school's net enrollment using months two (2) and three (3) for the year for which total funding formula funds are being appropriated, and any necessary adjustments must be made to payments during the school's following year of operation. Any necessary adjustment must be based on the state share of the per pupil amount in effect for the year for which net membership did not meet enrollment projections and not any new amount appropriated for the year in which the adjustment will be made. If a charter school is closed by the authorizer before the following year, it must pay to the state any amounts due before completion of the closure.
(2) (a) For students attending a charter school located in the school district in which the student resides, the school district in which the charter school is located shall pay directly to the charter school an amount as follows: the sum of the local pro rata amount, as calculated by the State Department of Education in accordance with Section 37-151-211(2)(b) (local contribution), and the local pro rata amount, as calculated by the State Department of Education in accordance with Section 37-57-105 (school district operational levy), multiplied by the number of resident students enrolled in the charter school, based on the charter school's months two (2) and three (3) net enrollment of resident students for the current school year. However, the amount to the charter school may not include any taxes levied for the retirement of the local school district's bonded indebtedness or short-term notes or any taxes levied for the support of vocational-technical education programs.
(b) The amount must be paid by the school district to the charter school before January 16 of the current fiscal year. If the local school district does not pay the required amount to the charter school before January 16, the State Department of Education shall reduce the local school district's January transfer of total funding formula funds by the amount owed to the charter school and shall redirect that amount to the charter school. Any such payments made under this paragraph by the State Department of Education to a charter school must be made at the same time and in the same manner as total funding formula payments are made to school districts under Sections 37-151-101 and 37-151-103.
(3) (a) For students attending a charter school located in a school district in which the student does not reside, the State Department of Education shall pay to the charter school in which the students are enrolled an amount as follows: the sum of the local pro rata amount, as calculated by the State Department of Education in accordance with Section 37-151-211(2)(b) (local contribution), and the local pro rata amount, as calculated by the State Department of Education in accordance with Section 37-57-105 (school district operational levy), multiplied by the number of students enrolled in the charter school but residing in that district, based on the charter school's months two (2) and three (3) net enrollment of these students for the current school year. However, the amount to the charter school may not include any taxes levied for the retirement of the local school district's bonded indebtedness or short-term notes or any taxes levied for the support of vocational-technical education programs.
(b) The State Department of Education shall reduce the school district's January transfer of total funding formula funds by the amount owed to the charter school and shall redirect that amount to the charter school. Any such payments made under this subsection (3) by the State Department of Education to a charter school must be made at the same time and in the same manner as total funding formula payments are made to school districts under Sections 37-151-101 and 37-151-103.
(4) (a) The State Department of Education shall direct the proportionate share of monies generated under federal programs, including, but not limited to, special education, vocational, English Language Learner, and other programs, to charter schools serving students eligible for such funding. The department shall ensure that charter schools with rapidly expanding enrollments are treated equitably in the calculation and disbursement of all federal program dollars. Each charter school that serves students who may be eligible to receive services provided through such programs shall comply with all reporting requirements to receive the aid.
(b) A charter school shall pay to a local school district any federal or state aid attributable to a student with a disability attending the charter school in proportion to the level of services for that student which the local school district provides directly or indirectly.
(c) * * * A
charter school and a local school district may negotiate and enter into a
contract for the provision of and payment for special education services,
including, but not necessarily limited to, a reasonable reserve not to exceed
five percent (5%) of the local school district's total budget for providing
special education services. The reserve may be used by the local school
district only to offset excess costs of providing services to students with
disabilities enrolled in the charter school.
(5) (a) The State Department of Education shall disburse state transportation funding to a charter school on the same basis and in the same manner as it is paid to school districts under the Section 37-151-201, et. seq.
(b) A charter school may enter into a contract with a school district or private provider to provide transportation to the school's students.
(6) The State Department of Education shall disburse Education Enhancement Funds for classroom supplies, instructional materials and equipment, including computers and computer software to all eligible charter school teachers on the same basis and in the same manner as it is paid to school districts under Section 37-61-33(3)(a)(iii) for the purpose of issuing procurement cards or credentials for a digital solution to eligible teachers.
(7) Payments for charter schools operated by a charter management organization shall, if requested by the charter management organization, be made to the charter management organization rather than to the individual charter schools.
SECTION 61. Section 37-28-57, Mississippi Code of 1972, is amended as follows:
37-28-57. (1) (a) A charter school must adhere to generally accepted accounting principles as determined by the Financial Accounting Standards Board. The State Auditor, in consultation with nationally recognized experts in charter school financial accountability, shall develop financial rules and regulations, including a financial accounting manual, for charter schools that ensure accountability, transparency and comparability but reflect charter schools' autonomy and the nongovernmental, nonprofit status of the entities which hold their contracts.
(b) Charter schools shall not be required to adhere to the financial accounting manual in use by the State Department of Education for school districts or any State Department of Education financial policy or procedure whose legal authority derives from a law not applicable to charter schools, unless otherwise made applicable by this chapter. Charter schools must comply with financial policies required for receipt and use of federal funds.
(2) A nonprofit entity
holding a charter contract for one or more charter schools shall
have its financial records audited annually, with each school reported as a
program under the entity, at the end of each fiscal year, either by the
State Auditor or by a certified public accountant approved by the State
Auditor. However, a certified public accountant may not be selected to perform
the annual audit of a nonprofit entity holding a charter contract for one or
more charter schools * * * for more than three (3) consecutive years. Certified public
accountants must be selected in a manner determined by the State Auditor. The * * * nonprofit entity shall
file a copy of * * *
its audit report and accompanying management letter with the authorizer
before * * *
December 1 of the calendar year the audit is conducted.
(3) A nonprofit entity holding a charter contract for one or more charter schools shall not be required to report duplicative information, financial or otherwise, to both the State Department of Education and its authorizer on behalf of its schools. The State Department of Education and each authorizer shall enact a process to share relevant information as required by this chapter such that a nonprofit entity holding a charter contract for one or more charter schools must only report such information once.
SECTION 62. Section 37-28-1, Mississippi Code of 1972, is brought forward as follows:
37-28-1. This chapter shall be known and may be cited as the "Mississippi Charter Schools Act of 2013."
SECTION 63. Section 37-28-3, Mississippi Code of 1972, is brought forward as follows:
37-28-3. (1) The Legislature finds and declares that the general purposes of the state's charter schools are as follows:
(a) To improve student learning by creating high-quality schools with high standards for student performance;
(b) To close achievement gaps between high-performing and low-performing groups of public school students;
(c) To increase high-quality educational opportunities within the public education system for all students, especially those with a likelihood of academic failure;
(d) To create new professional opportunities for teachers, school administrators and other school personnel which allow them to have a direct voice in the operation of their schools;
(e) To encourage the use of different, high-quality models of teaching, governing, scheduling and other aspects of schooling which meet a variety of student needs;
(f) To allow public schools freedom and flexibility in exchange for exceptional levels of results driven accountability;
(g) To provide students, parents, community members and local entities with expanded opportunities for involvement in the public education system; and
(h) To encourage the replication of successful charter schools.
(2) All charter schools in the state established under this chapter are public schools and are part of the state's public education system.
(3) No provision of this chapter may be interpreted to allow the conversion of private schools into charter schools.
SECTION 64. Section 37-28-17, Mississippi Code of 1972, is brought forward as follows:
37-28-17. (1) The following are the purposes of a charter application:
(a) To present the proposed charter school's academic and operational vision and plans;
(b) To demonstrate the applicant's capacities to execute the proposed vision and plans; and
(c) To provide the authorizer a clear basis for assessing the applicant's plans and capacities.
(2) An approved charter application may not serve as the school's charter contract.
SECTION 65. Section 37-28-25, Mississippi Code of 1972, is brought forward as follows:
37-28-25. If a student previously enrolled in a charter school enrolls in another public school in this state, the student's new school must accept credits earned by the student in courses or instructional programs at the charter school in a uniform and consistent manner and according to the same criteria that are used to accept academic credits from other public schools.
SECTION 66. Section 37-28-27, Mississippi Code of 1972, is brought forward as follows:
37-28-27. A school district must provide or publicize to parents and the general public information about charter schools as an enrollment option within the district to the same extent and through the same means that the district provides and publicizes information about noncharter public schools in the district.
SECTION 67. Section 37-28-51, Mississippi Code of 1972, is brought forward as follows:
37-28-51. A charter school is eligible to participate in state-sponsored or district-sponsored athletic and academic interscholastic leagues, competitions, awards, scholarships and recognition programs for students, educators, administrators and schools to the same extent as noncharter public schools.
SECTION 68. Section 37-28-59, Mississippi Code of 1972, is brought forward as follows:
37-28-59. (1) Any monies received by a charter school from any source remaining in the charter school's accounts at the end of a budget year must remain in the charter school's accounts for use by the charter school during subsequent budget years.
(2) Nothing in this chapter may be construed to prohibit any person or organization from providing funding or other assistance to the establishment or operation of a charter school. The governing board of a charter school may accept gifts, donations and grants of any kind made to the charter school and may expend or use such gifts, donations and grants in accordance with the conditions prescribed by the donor; however, a gift, donation or grant may not be accepted if it is subject to a condition that is contrary to any provision of law or term of the charter contract.
(3) A charter school must disclose publicly all sources of private funding and all funds received from foreign sources, including gifts from foreign governments, foreign legal entities and domestic entities affiliated with either foreign governments or foreign legal entities. For the purposes of this subsection, the term "foreign" means a country or jurisdiction outside of any state or territory of the United States.
SECTION 69. Section 37-28-61, Mississippi Code of 1972, is brought forward as follows:
37-28-61. (1) A charter school has a right of first refusal to purchase or lease at or below fair market value a closed public school facility or property or unused portions of a public school facility or property in the school district in which the charter school is located if the school district decides to sell or lease the public school facility or property. If a conversion charter school application is successful, the local school district owning the conversion charter school's facility must offer to lease or sell the building to the conversion charter school at or below fair market value.
(2) A charter school may negotiate and contract at or below fair market value with a school district, state institution of higher learning, public community or junior college, or any other public or for-profit or nonprofit private entity for the use of a facility for a school building.
(3) Public entities, including, but not limited to, libraries, community service organizations, museums, performing arts venues, theatres, cinemas, churches, community and junior colleges, colleges and universities, may provide space to charter schools within their facilities under their preexisting zoning and land use designations.
SECTION 70. Section 31-7-1, Mississippi Code of 1972, is amended as follows:
31-7-1. The following terms are defined for the purposes of this chapter to have the following meanings:
(a) "Agency" means any state board, commission, committee, council, university, department or unit thereof created by the Constitution or statutes if such board, commission, committee, council, university, department, unit or the head thereof is authorized to appoint subordinate staff by the Constitution or statute, except a legislative or judicial board, commission, committee, council, department or unit thereof; except a charter school authorized by the Mississippi Charter School Authorizer Board or any other charter school authorizing entity under the provisions of Section 37-28-7; and except the Mississippi State Port Authority; except the Mississippi School of the Arts (MSA) established in Section 37-140-1 et seq., for the sole purpose of the application of the term "agency" as it pertains to the Public Procurement Review Board's powers and responsibilities as defined in Section 27-104-7(2)(a), but without application to the use of the term within this chapter, effective July 1, 2020; and except the Mississippi School for the Blind and the Mississippi School for the Deaf (MSBD) for the sole purpose of the application of the term "agency" as it pertains to the Public Procurement Review Board's powers and responsibilities as defined in Section 27-104-7(2)(a), but without application to the use of the term within this chapter, effective July 1, 2021. An academic medical center or health sciences school as defined in Section 37-115-50 is not an "agency" for those purchases of commodities as defined in this section that are used for clinical purposes and (i) intended for use in the diagnosis of disease or other conditions or in the cure, mitigation, treatment or prevention of disease, and (ii) medical devices, biological, drugs and radiation emitting devices as defined by the United States Food and Drug Administration.
(b) "Governing authority" means boards of supervisors, governing boards of all school districts, all boards of directors of public water supply districts, boards of directors of master public water supply districts, municipal public utility commissions, governing authorities of all municipalities, port authorities, Mississippi State Port Authority, commissioners and boards of trustees of any public hospitals, boards of trustees of public library systems, district attorneys, school attendance officers and any political subdivision of the state supported wholly or in part by public funds of the state or political subdivisions thereof, including commissions, boards and agencies created or operated under the authority of any county or municipality of this state. The term "governing authority" shall not include economic development authorities supported in part by private funds, or commissions appointed to hold title to and oversee the development and management of lands and buildings which are donated by private individuals to the public for the use and benefit of the community and which are supported in part by private funds. The term "governing authority" also shall not include the governing board of a charter school. The term "governing authority" also shall not include the Mississippi School of the Arts established in Section 37-140-1 et seq., for the sole purpose of the application of the term "agency" as it pertains to the Public Procurement Review Board's powers and responsibilities as defined in Section 27-104-7(2)(a), but without application to the use of the term within this chapter, effective July 1, 2020. The term "governing authority" also shall not include the Mississippi School for the Blind and the Mississippi School for the Deaf (MSBD) for the sole purpose of the application of the term "governing authority" as it pertains to the Public Procurement Review Board's powers and responsibilities as defined in Section 27-104-7(2)(a), but without application to the use of the term within this chapter, effective July 1, 2021.
(c) "Purchasing agent" means any administrator, superintendent, purchase clerk or other chief officer so designated having general or special authority to negotiate for and make private contract for or purchase for any governing authority or agency, including issue purchase orders, invitations for bid, requests for proposals, and receive and accept bids.
(d) "Public funds" means and includes any appropriated funds, special funds, fees or any other emoluments received by an agency or governing authority.
(e) "Commodities" means and includes the various commodities, goods, merchandise, furniture, equipment, automotive equipment of every kind, and other personal property purchased by the agencies of the state and governing authorities, but not commodities purchased for resale or raw materials converted into products for resale.
(i) "Equipment" shall be construed to include: automobiles, trucks, tractors, office appliances and all other equipment of every kind and description.
(ii) "Furniture" shall be construed to include: desks, chairs, tables, seats, filing cabinets, bookcases and all other items of a similar nature as well as dormitory furniture, appliances, carpets and all other items of personal property generally referred to as home, office or school furniture.
(f) "Emergency" means any circumstances caused by fire, flood, explosion, storm, earthquake, epidemic, riot, insurrection or caused by any inherent defect due to defective construction, or when the immediate preservation of order or of public health is necessary by reason of unforeseen emergency, or when the immediate restoration of a condition of usefulness of any public building, equipment, road or bridge appears advisable, or in the case of a public utility when there is a failure of any machine or other thing used and useful in the generation, production or distribution of electricity, water or natural gas, or in the transportation or treatment of sewage; or when the delay incident to obtaining competitive bids could cause adverse impact upon the governing authorities or agency, its employees or its citizens; or in the case of a public airport, when the delay incident to publishing an advertisement for competitive bids would endanger public safety in a specific (not general) manner, result in or perpetuate a specific breach of airport security, or prevent the airport from providing specific air transportation services.
(g) "Construction" means the process of building, altering, improving, renovating or demolishing a public structure, public building, or other public real property. It does not include routine operation, routine repair or regularly scheduled maintenance of existing public structures, public buildings or other public real property.
(h) "Purchase" means buying, renting, leasing or otherwise acquiring.
(i) "Certified purchasing office" means any purchasing office in which fifty percent (50%) or more of the purchasing agents hold a certification from the Universal Public Purchasing Certification Council or other nationally recognized purchasing certification, and in which, in the case of a state agency purchasing office, in addition to the national certification, one hundred percent (100%) of the purchasing officials hold a certification from the State of Mississippi's Basic or Advanced Purchasing Certification Program.
(j) "Certified Mississippi Purchasing Agent" means a state agency purchasing official who holds a certification from the Mississippi Basic Purchasing Certification Program as established by the Office of Purchasing, Travel and Fleet Management.
(k) "Certified Mississippi Procurement Manager" means a state agency purchasing official who holds a certification from the Mississippi Advanced Purchasing Certification Program as established by the Office of Purchasing, Travel and Fleet Management.
SECTION 71. Section 37-3-51, Mississippi Code of 1972, is amended as follows:
37-3-51. (1) Upon the conviction of any licensed personnel, as defined in Section 37-9-1, employed by a public school district or any person employed by a charter or private elementary or secondary school in a position that requires licensure in the public school districts, of any felony, or of a sex offense as defined in subsection (2) of this section, the district attorney or other prosecuting attorney shall identify those defendants for the circuit clerk. Each circuit clerk shall provide the State Department of Education with notice of the conviction of any such personnel of a felony or a sex offense. In addition, if the convicted person is an employee of a charter school, the circuit clerk must provide the same notice to the Mississippi Charter School Authorizer Board or the appropriate entity empowered under the provisions of Section 37-28-7 to authorize charter schools.
(2) "Sex offense" shall mean any of the following offenses:
(a) Section 97-3-65, Mississippi Code of 1972, relating to the carnal knowledge of a child under fourteen (14) years of age;
(b) Section 97-3-95, Mississippi Code of 1972, relating to sexual battery;
(c) Section 97-5-21, Mississippi Code of 1972, relating to seduction of a child under age eighteen (18);
(d) Section 97-5-23, Mississippi Code of 1972, relating to the touching of a child for lustful purposes;
(e) Section 97-5-27, Mississippi Code of 1972, relating to the dissemination of sexually oriented material to children;
(f) Section 97-5-33, Mississippi Code of 1972, relating to the exploitation of children;
(g) Section 97-5-41, Mississippi Code of 1972, relating to the carnal knowledge of a stepchild, adopted child, or child of a cohabitating partner;
(h) Section 97-29-59, Mississippi Code of 1972, relating to unnatural intercourse; or
(i) Any other offense committed in another jurisdiction which, if committed in this state, would be deemed to be such a crime without regard to its designation elsewhere.
(3) In addition, the State Department of Education is considered to be the employer of such personnel for purposes of requesting criminal record background checks.
SECTION 72. Section 37-17-1, Mississippi Code of 1972, is amended as follows:
37-17-1. (1) The power and authority to prescribe standards for the accreditation of noncharter public schools, to ensure compliance with such standards and to establish procedures for the accreditation of noncharter public schools is hereby vested in the State Board of Education. The board shall, by orders placed upon its minutes, adopt all necessary rules and regulations to effectuate the purposes of this chapter and shall provide, through the State Department of Education, for the necessary personnel for the enforcement of standards so established.
(2) A charter school
authorized by * * * a charter school
authorizing entity under the provisions of Section 37-28-7 must be granted
accreditation by the State Board of Education based solely on the approval of
the school by the authorizer. If the authorizer, at any time, revokes a
school's charter, the State Board of Education shall withdraw the accreditation
of the charter school immediately.
SECTION 73. Section 37-21-3, Mississippi Code of 1972, is amended as follows:
37-21-3. (1) No person shall act in the capacity of master teacher, teacher or assistant teacher in any federal or state-funded program of early childhood education or "Head Start," or perform any of the functions, duties or powers of the same, unless that person shall be qualified in the following manner:
(a) A master teacher or any other employee or consultant receiving a salary or fee equivalent to that of a master teacher shall meet the qualifications of a teacher in this section, including the requirement that a teacher may be required to hold a state teaching license by the State Department of Education, and have demonstrated effectiveness as an early childhood educator. Effectiveness as an early childhood educator may be demonstrated by a rating of highly effective on a state evaluation of teaching, if available, or with evidence that the teacher has a record of raising the achievement outcomes of prekindergarten students.
(b) A teacher shall possess a bachelor's degree in early childhood education, child development or an equivalent field. A teacher may also possess a bachelor's degree in any field as well as have at least twelve (12) credit hours of coursework in early childhood education, child development, or an equivalent field approved by an institution granting a bachelor's degree in the early childhood education, child development or an equivalent field; or have a bachelor's degree in any field as well as have completed a specialized early childhood training program deemed equivalent by the State Department of Education to twelve (12) hours of approved coursework.
(c) An assistant teacher shall possess an associate's degree in early childhood education, child development or an equivalent field; or an associate's degree in any field and a Child Development Associate credential, a Montessori certification or an equivalent certification; or a high school diploma/GED and a Child Development Associate credential, a Montessori certification or an equivalent certification. Public school assistant teachers in the voluntary prekindergarten program established by the Early Learning Collaborative Act of 2013 may be required by the State Department of Education to meet the definition of a highly qualified paraprofessional in addition to these requirements.
The State Department of Education shall adopt any necessary rules, policies or procedures to implement this section.
(2) Persons employed as a
teacher, assistant teacher or in any other capacity in a prekindergarten or
early childhood education program in a charter school authorized by * * *
a charter school authorizing entity under the provisions of Section 37-28-7
are exempt from the requirements of this section.
SECTION 74. Section 37-41-1, Mississippi Code of 1972, is amended as follows:
37-41-1. The State Board of Education is authorized, empowered and directed to promulgate rules and regulations relating to the transportation of students enrolled in the public school districts, including rules and regulations for:
(a) Setting standards for public school district bus routes;
(b) Setting standards for public school district buses;
(c) Setting standards for public school district bus drivers;
(d) Formulating procedure for selecting public school district bus drivers;
(e) Formulating courses of training for public school district bus drivers and mechanics, and assist in administering and financing such courses;
(f) Providing operation procedure for public school district buses to insure safety of pupils;
(g) Formulating specifications for use in purchasing public school district buses; getting bids on public school district buses; equipment and supplies; and fixing prices based upon said bids which school districts may not exceed in purchasing said equipment;
(h) Formulating specifications for use by school districts in purchasing used school buses; and
(i) Providing a system of records and reports for the purpose of carrying out the provisions of Sections 37-41-1 through 37-41-51, and providing the superintendent of schools with a sufficient supply of report forms.
All rules and regulations adopted and promulgated by the State Board of Education relating to school district bus drivers shall also be applicable to drivers of privately owned buses transporting public school district children.
All rules and regulations adopted and promulgated by the State Board of Education pursuant to the authority conferred by this section shall be spread at large upon the minutes of the State Board of Education and copies thereof shall be furnished to all school boards not less than thirty (30) days prior to the effective date of such rules and regulations.
The provisions of this
chapter are applicable to school districts and the transportation of students
enrolled in public school districts. Charter schools authorized by * * *
a charter school authorizing entity under the provisions of Section 37-28-7
are exempt from the provisions of this chapter.
SECTION 75. Section 37-151-200, Mississippi Code of 1972, is brought forward as follows:
37-151-200. (1) Sections 37-151-200 through 37-151-215 shall be known, and may be cited as the "Mississippi Student Funding Formula."
(2) Wherever the phrase "total funding formula," "funding formula" or "total funding formula program" shall appear in the laws of this state, it shall be construed to mean the "Mississippi Student Funding Formula" created under Chapter 151, Title 37, Mississippi Code of 1972.
SECTION 76. Section 37-151-201, Mississippi Code of 1972, is amended as follows:
37-151-201. The following words and phrases have the meanings ascribed in this section unless the context clearly indicates otherwise:
(a) "Base amount" or "student base amount" means the student base funding level that is established in the funding formula as the estimated cost of educating a student with no additional measured needs or special factors.
(b) "Career and technical education course" or "CTE course" means a credit-bearing course that has been approved and classified by the department as a career and technical education, or CTE, course.
(c) "Charter school" means a public school that is established and operating under the terms of a charter contract pursuant to Chapter 28, Title 37, Mississippi Code of 1972.
(d) "Department" means the State Department of Education.
(e) "English Language Learner" or "ELL" means a student identified in accordance with federal law as entitled to English as a second language or bilingual services on the basis of the student's English language proficiency.
(f) "Final weighted enrollment" means the final product of applying weights to the net enrollment of a school district or charter school after accounting for the sparsity of a school district or charter school, as determined in Section 37-151-205.
(g) "Gifted student" means a student identified as eligible to participate in a gifted education program for the instruction of intellectually or academically gifted children, as defined and provided for in Sections 37-23-171 through 37-23-181.
(h) "Local contribution" means the amount of local tax money that school districts or charter schools must contribute to the cost of the funding formula for their district or charter school in a given fiscal year, as determined under Section 37-151-211.
(i) "Local minimum tax effort" means the amount in taxes that the local levying authority for each school district must raise on behalf of the school districts and charter schools in its geographic boundaries, as determined under Section 37-151-211.
(j) "Low income student" means a student who has been identified by the department, through inclusion in the identified student percentage, as having been approved for free meals based on documentation of:
(i) Receipt of benefits from the following federally funded programs:
1. Supplemental Nutrition Assistance Program (SNAP);
2. Temporary Assistance for Needy Families (TANF);
3. Food Distribution Program on Indian Reservations (FDPIR); or
4. Medicaid, where applicable, as approved by United States Department of Agriculture (USDA) to conduct matching with Medicaid data to identify children eligible for free meals; or
(ii) The inclusion of students who are identified as homeless children, migrant children, runaway children or Head Start children, who are approved for free school meals without application and not subject to verification, which includes foster children certified for free meals through means other than an application for free and reduced price school meals.
(k) "Net enrollment" means the average of the total
aggregate student enrollment for
students in kindergarten through Grade 12 of a school district or charter
school on the last day of months two (2) and three (3) of the * * * relevant school year, except
as otherwise provided for students in career and technical education programs,
as determined in accordance with Section 37-151-205(6). The total
aggregate student enrollment for each day may be determined by calculating the
total number of students enrolled plus or minus the total number of new student
enrollments or withdrawals, respectively, with the resulting amount being
considered the total aggregate student enrollment on a given day. However, if
a local school board or the governing board of a charter school adopts a class
schedule that operates throughout the year for any or all schools in the
district or the charter school, net enrollment must be computed by the State
Department of Education so that the resulting net enrollment will not be higher
or lower than if the local school board or the governing board had not adopted
a year-round schedule.
(l) "Preliminary weighted enrollment" means the initial product of applying weights to the net enrollment of a school district or charter school, as determined in Section 37-151-205.
(m) "School board" means a governmental board exercising management and control over a school district and the schools of that district pursuant to the Mississippi Constitution of 1890 and state statutes.
(n) "School district" or "district" means a governmental entity that establishes and supervises one or more public schools within its geographical limits pursuant to state statutes.
(o) "Sparsely populated district or charter school" means a school district or charter school with a density of less than eight (8) students per square mile, as determined by dividing the net enrollment of a district or charter school by the square mileage within its geographic boundaries. For the purpose of determining the sparsity of a charter school, the square mileage of a charter school is equivalent to the square mileage within the geographic boundaries of the school district in which the charter school is located.
(p) "Special education program" means a program that provides services for exceptional children, as defined and authorized by Chapter 23, Title 37, Mississippi Code of 1972.
(q) "State share" means the amount the state contributes to the funding formula for the annual operating funding of each school district or charter school.
(r) "Superintendent" means the administrative head of a school district.
(s) "Total funding formula" means the formula used to determine annual operating funding for public schools, as prescribed in Sections 37-151-200 through 37-151-215.
(t) "Weight" or "weighting" means a multiplier used to adjust the preliminary weighted enrollment and final weighted enrollment to support the additional costs of educating students in defined student populations or in a defined geographic context.
SECTION 77. Section 37-151-203, Mississippi Code of 1972, is amended as follows:
37-151-203. (1) In fiscal year 2025, the student base amount shall be Six Thousand Six Hundred Ninety-five Dollars and Thirty-four Cents ($6,695.34) per student. In fiscal years 2026, 2027 and 2028, the inflationary adjustment described in this section shall be applied to derive the total funding formula. In fiscal year 2029, and every fourth fiscal year thereafter, the State Board of Education, on or before August 1, with an adjusted estimate no later than January 2, shall submit to the Legislative Budget Office, the Chairmen of the Senate and House of Representatives Appropriations and Education Committees, respectively, the Lieutenant Governor and the Speaker of the House a new proposed student base amount calculation using the following formula:
(a) Instructional cost. To determine the instructional cost, the department shall first calculate the state's student to teacher ratio. Such ratio shall be determined by dividing the net enrollment for public schools and charter schools in the state by the total number of teachers in such schools, as determined by the department, in months two (2) and three (3) of the school year preceding the year funds are to be appropriated, except as otherwise provided under Section 37-151-205(6). The student to teacher ratio shall be rounded up to the nearest whole number. After determining the student to teacher ratio, the average teacher salary shall be divided by the student-teacher ratio, and the resulting amount shall be considered the instructional cost. The average teacher salary shall be calculated by the department and include district local supplements as provided in Section 37-151-87, but shall not include the highest five percent (5%) and lowest five percent (5%) of district local supplements.
(b) Administrative cost; which shall be twenty percent (20%) of the instructional cost.
(c) Ancillary personnel and expenses; which shall be thirty percent (30%) of the instructional cost.
(d) Operation and
maintenance of plant. For the plant and maintenance cost component, the State
Department of Education shall select districts that have a ratio of plant and
maintenance expenditures per one hundred thousand (100,000) square feet of
building space and a ratio of maintenance workers per one hundred thousand
(100,000) square feet of building space that are both between one (1) standard
deviation above the mean and two (2) standard deviations below the mean of the
statewide average. The plant and maintenance cost component shall be
calculated by dividing the latest available months one (1) through nine (9)
average daily attendance of the selected districts into the plant and
maintenance expenditures of these selected districts. For the purpose of this
calculation, the Department of Education shall use the following funds,
functions and objects: Fund 1120 Functions 2600-2699, Objects 100-699 and
Objects 800-999; Fund 2711 Functions 2600-2699, Objects 100-699 and Objects 800-999;
Fund 2430 Functions 2600-2699, Objects 100-699 and Objects 800-999. * * *
(2) For purposes of these calculations, the State Department of Education shall utilize financial data from the second preceding year of the year for which funds are being appropriated.
(3) For each of the fiscal years between the recalculation of the base student cost, the base student cost shall be increased by an amount equal to twenty-five percent (25%) of the base student cost for the previous fiscal year, multiplied by the twenty year average annual change in the rate of inflation rounded up to the nearest tenth of a percent for the State of Mississippi as determined by the State Economist, plus any adjustments for additional state requirements including, but not limited to, teacher pay raises and health insurance premium increases. The calculation shall be performed annually by the Department of Education, and the resulting amount shall replace base student cost from the previous year.
(4) In years when the total revenue of the state does not increase, the Legislature may retain the base student cost from the previous year. If the total revenue increases the following year, the formula shall be recalculated or increased according to inflation as provided in Sections 37-151-200 through 37-151-215.
(5) Base student cost shall not be lower than the previous year; provided, however, the base student cost may be lowered when the State Fiscal Officer provides notice to the Legislative Budget Office of a revenue shortfall in accordance with Section
27-104-13.
(6) By November 1, 2024, the department shall submit to the Legislative Budget Office, the Chairmen of the Senate and House of Representatives Appropriations and Education Committees, respectively, the Lieutenant Governor and the Speaker of the House, a report on the department's plan for implementation of the funding formula as specified under the provisions of Sections 37-151-200 through 37-151-215, and to recommend any technical amendments necessary for its effective administration before the commencement of the 2025 Regular Session of the Legislature.
(7) The annual amount of funding for the operation of each school district and charter school under the total funding formula as provided under Sections 37-151-200 through 37-151-215 is determined by multiplying the student base amount, as determined under Section 37-151-203, by the final weighted enrollment of the school district or charter school, as determined under Section 37-151-205.
SECTION 78. Section 37-151-205, Mississippi Code of 1972, is amended as follows:
37-151-205. (1) The preliminary weighted enrollment of each school district and charter school under Sections 37-151-200 through 37-151-215 is determined by applying the weights prescribed in this section, none of which are mutually exclusive of another, to each applicable school district or charter school's net enrollment, as determined by Section 37-151-207. To determine additional funding authorized under this section, the number of students in a school district that are identified as the applicable weight shall be calculated as a percentage of the students in the school district. Such amount shall be referred to as the "percentage of applicable students."
(2) For students identified as low-income, as defined in Section 37-151-201, the percentage of applicable students in the school district is multiplied by thirty one-hundredths (30/100), and then multiplied by net enrollment.
(3) For students identified as English Language Learners, as defined in Section 37-151-201, the percentage of applicable students in the school district is multiplied by fifteen one-hundredths (15/100), and then multiplied by net enrollment.
(4) The following weights are applied to students who are identified as entitled to and receiving services in a special education program:
(a) Tier I: For students diagnosed with a specific learning disability, speech and language impairment, or developmental delay, the percentage of applicable students in the school district is multiplied by sixty one-hundredths (60/100), and then multiplied by net enrollment.
(b) Tier II: For students diagnosed with autism, hearing impairment, emotional disability, orthopedic impairment, intellectual disability, or other health impairment, the percentage of applicable students in the school district is multiplied by one hundred ten one-hundredths (110/100), and then multiplied by net enrollment.
(c) Tier III: For students diagnosed with visual impairment, deaf-blindness, multiple disabilities, or traumatic brain injury, the percentage of applicable students in the school district is multiplied by one hundred thirty one-hundredths (130/100), and then multiplied by net enrollment.
For the purpose of student counts, a student entitled to and receiving special education services may not be included under more than one (1) tier prescribed in paragraphs (a), (b) and (c) of this subsection. A student having multiple diagnoses must be counted under the highest tier applicable to that student.
(5) A weight of five percent (5%) is applied to five percent (5%) of a school district or charter school's net enrollment for the purpose of providing gifted education, regardless of the number of students in a school district or charter school that have been identified as gifted students: the total number of students in net enrollment in a school district or charter school, as determined by Section 37-151-207, is multiplied by five one-hundredths (5/100), which is again multiplied by five one-hundredths (5/100).
(6) For Ninth, Tenth, Eleventh and Twelfth Grade students enrolled in a career and technical education course, as defined in Section 37-151-201, the percentage of applicable students in the school district is multiplied by ten one-hundredths (10/100), and then multiplied by net enrollment. Students enrolled in multiple career and technical education courses are counted once. Provided that certain school districts only provide instruction in various career and technical education courses for only a certain portion of the school year based on semester rather than full-year offerings, the department shall determine the school districts net enrollment for such districts by using the CTE student's predetermined schedule for the entire scholastic year instead of using the net enrollment for months two (2) and three (3) to ensure accurate funding and allotted weights for CTE participants.
(7) In each school district or charter school where the number of students identified as low income, as defined in Section 37-151-201, exceeds thirty-five percent (35%) of the school district or charter school's net enrollment, a weight of ten percent (10%) is applied only to the number of low income students in excess of the number of low income students which constitute thirty-five percent (35%) of net enrollment. The number of students eligible for this weight is calculated by subtracting the number of students equivalent to thirty-five percent (35%) of the net enrollment of that school district or charter school from the total number of students in that school district or charter school identified as low income: if the total percentage of applicable students identified in subsection (2) exceeds thirty-five percent (35%) of the school district or charter school's total net enrollment, as determined in Section 37-151-207, the difference between the total percentage of applicable students identified in subsection (2) and thirty-five percent (35%) of the school district or charter school's total net enrollment is multiplied by ten one-hundredths (10/100), and then multiplied by net enrollment.
(8) The final weighted enrollment of each school district and charter school under the total funding formula as provided for in Sections 37-151-200 through 37-151-215 is determined as follows:
(a) The final weighted enrollment for each school district or charter school that is not classified as a sparsely populated district or charter school, as defined in Section 37-151-201, is equivalent to the preliminary weighted enrollment of that school district or charter school, as determined in subsections (1) through (7) of this section: the State Department of Education shall add to the school district or charter school's net enrollment, as determined under Section 37-151-207, each of the additional figures calculated in accordance with subsections (2) through (7), and this total is the final weighted enrollment.
(b) The final weighted enrollment for each sparsely populated district or charter school, as defined in Section 37-151-201, is determined by multiplying the sparsity weight by the preliminary weighted enrollment, as determined in subsections (1) through (7) of this section, and then adding that figure to the preliminary weighted enrollment. To calculate the final weighted enrollment, the State Department of Education shall add to the school district or charter school's net enrollment, each of the additional figures calculated in accordance with subsections (2) through (7) to determine the preliminary weighted enrollment, multiply this figure by the sparsity weight as determined below, and add this resulting number to the preliminary weighted enrollment to find the final weighted enrollment. To calculate the sparsity weight, the State Department of Education shall find the difference between the number of students per square mile in that district or charter school and a sparsity threshold of eight (8) students per square mile, and then shall divide the resulting figure by one hundred (100) to create a percentage: for example, if the number of students per square mile in a district is three (3), the difference is five (5) (eight (8) minus three (3)), and the sparsity weight is five percent (5%), or five one-hundredths (5/100).
SECTION 79. Section 37-151-207, Mississippi Code of 1972, is amended as follows:
37-151-207. (1) The net enrollment of a school district or charter school for use in the funding formula must be computed and currently maintained by the State Board of Education in accordance with the following:
(a) Determination of
school district net enrollment for use in the funding formula. Effective with
fiscal year 2026, the State Department of Education shall * * * use the school district's net enrollment for
months two (2) and three (3) for the * * * preceding school * * * year for which funds are being
appropriated, except as otherwise provided for students enrolled in career
and technical education programs, who shall be determined in accordance with
Section 35-151-205(6).
(b) Determination of charter school net enrollment for use in the funding formula. Effective with fiscal year 2026, the department shall base a charter school's net enrollment on the enrollment projections for the relevant year set forth over the term of the charter contract.
* * *
(2) The net enrollment of a school district or charter school must include any student enrolled in a dual enrollment-dual credit program as defined and provided for in Section 37-15-38. The State Department of Education shall make payments for dual enrollment-dual credit programs to the home school district or charter school in which the student is enrolled, in accordance with regulations promulgated by the State Board of Education. All state funding under the formula must cease upon completion of high school graduation requirements.
(3) The State Board of Education shall promulgate such rules and regulations as may be necessary for the counting and reporting of student enrollment by school districts and charter schools to the department in a manner that enables the provisions of Sections 37-151-200 through 37-151-215 to be carried out. The rules and regulations must require school districts and charter schools to submit data that includes, at a minimum, numbers for the specific student populations that are subject to weighting under Sections 37-151-200 through 37-151-215 as well as the aggregate amount of students in enrollment when each calculation is made. For the first year of operation of a charter school, the State Board of Education shall use imputed student demographic data based on the traditional district in which the charter school is located to estimate student populations that are subject to weighting under Sections 37-151-200 through 37-151-215.
(4) The superintendent of each school district and the head of school of each charter school, as applicable, shall submit the data required by subsection (3) of this section with a signed affidavit attesting that the data submitted to the department is accurate to the best of the superintendent's knowledge, and any inaccuracies later discovered will be reported to the department. The State Board of Education shall be specifically authorized and empowered to withhold allocations from the total funding formula funds as provided in Sections 37-151-200 through 37-151-215, to any school district or charter school for improperly or inaccurately reporting the student data required by Sections 37-151-200 through 37-151-215.
SECTION 80. Section 37-151-209, Mississippi Code of 1972, is brought forward as follows:
37-151-209. Allocations to school districts or charter schools made by the State Department of Education on the basis of the count of students in student categories established for the purpose of applying various weights under Sections 37-151-200 through 37-151-215 are intended only to generate total appropriation amounts for school funding. Except as otherwise required by applicable state or federal law or by applicable rules, regulations, policies, or order of the State Board of Education and the State Department of Education, a school district or charter school may exercise full autonomy in the spending of all funds allocated under the formula to the district or charter school so long as funds are expended in the manner determined by the school board or governing board to best meet the needs of the student population of the school district or charter school.
SECTION 81. Section 37-151-211, Mississippi Code of 1972, is amended as follows:
37-151-211. (1) (a) Before February 1 of each year, the tax assessor of each county shall file reports with the State Department of Education which provide information essential to the department in determining the local contribution that each school district or charter school is required to provide toward the cost of local school funding. A separate report must be filed for each school district or part of a school district situated in the county and must include the following information:
(i) The total assessed valuation of nonexempt property for school purposes in each school district;
(ii) Assessed value of exempt property owned by homeowners aged sixty-five (65) or older or disabled, as defined in Section 27-33-67(2);
(iii) The school district's tax loss from exemptions provided to applicants under the age of sixty-five (65) and not disabled, as defined in Section 27-33-67(1); and
(iv) The school district's homestead reimbursement revenues.
(b) The State Department of Education shall prepare and make available to the tax assessor of each county a form for the reports required under paragraph (a) of this subsection (1)(a).
(2) (a) The department
shall use the information submitted pursuant to subsection (1) to calculate and
certify to each school district the millage required to raise its minimum local
tax effort, which must be the value of not less than twenty-eight (28) mills
for the then current fiscal year or a millage rate equivalent to twenty-seven
percent (27%) of the total funding formula funds for the school district * * * and any charter schools * * *
located in its boundaries, whichever is a lesser amount as certified to the
school district by the department, upon all of the taxable property of the
school district, including the following sources:
(i) One hundred percent (100%) of Grand Gulf income, as prescribed in Section 27-35-309; and
(ii) One hundred percent (100%) of any fees in lieu of taxes, as prescribed in Section 27-31-104, in accordance with Section 37-57-1.
(b) The department shall determine the local contribution of each school district or charter school based on the minimum local tax effort, as determined under paragraph (a), and shall certify this required local contribution to each school district or charter school, as follows:
(i) For school districts in which there are no charter schools, the minimum local tax effort is the required local contribution for the school district.
(ii) For school districts in which there is located one or more charter schools, the local contribution of the school district is the product of multiplying the local pro rata amount by the net enrollment of the school district. The department will calculate the local pro rata amount by dividing the school district's minimum local tax effort by the sum of the net enrollment of the school district, as determined by Section 37-151-207, and the projected enrollment of charter school students, as specified in Section 37-151-207, who reside or are estimated to reside in the district, but excluding from this projected enrollment any resident students who are projected to transfer from the district to a charter school after the calculation of the district's net enrollment, so as not to double-count those students.
(iii) For each charter school, the local contribution is the sum of the local pro rata amount for each charter school student, as determined by Section 37-151-207, based on each student's district of residence. The department will calculate a local pro rata amount for each school district in which a student projected to attend the charter school resides or is estimated to reside using the methodology in subparagraph (ii) of this paragraph (b).
(iv) In the case of an agricultural high school, the local contribution is based on an equitable amount per pupil, as determined by the State Board of Education. The State Board of Education shall set the millage requirement to generate such an amount and will certify this amount and millage requirement to agricultural high schools in the same manner as for all other school districts under this subsection.
(3) Except as otherwise provided in Section 37-151-213(1), the required state share in support of each school district and charter school is determined by subtracting the required local contribution, which total amount may not exceed twenty-seven percent (27%) of the total projected funding formula cost, from the total projected funding formula cost, as determined under Sections 37-151-200 through 37-151-215, for the school district or charter school.
(4) If the school board of any school district or charter school governing board determines that it is not economically feasible or practicable to operate any school within the district or charter school for the full one hundred eighty (180) days required for the school term of a scholastic year under Section 37-13-63, due to an enemy attack, man-made, technological, or natural disaster in which the Governor has declared a disaster emergency under the laws of this state or the President of the United States has declared an emergency or major disaster to exist in this state, the school board or charter school governing board may notify the State Department of Education of the disaster and submit a plan for altering the school term. If the State Board of Education finds the disaster to be the cause of the school not operating for the contemplated school term and that the school is located in a school district covered by the Governor's or President's disaster declaration, the board may permit the schools located in that district to be operated for less than one hundred eighty (180) days and, in such case, the State Department of Education may not reduce the state share in support of the funding formula for that district or charter school because of the failure to operate those schools for one hundred eighty (180) days.
SECTION 82. Section 37-151-213, Mississippi Code of 1972, is amended as follows:
37-151-213. (1) To qualify for state funds under this chapter, a school district may not exceed a student-teacher ratio determined in accordance with appropriate accreditation standards developed by the Mississippi Commission on School Accreditation. However, a local district may apply to the State Board of Education for approval of a waiver to this section by submitting and justifying an alternative educational program to serve the needs of enrollment. The State Board of Education must approve or disapprove of the waiver no later than forty-five (45) days after the receipt of the application.
(2) If a school district violates a required student-teacher ratio, the state share in support of the funding formula for the next succeeding fiscal year to that school district must be reduced by the percentage variance that the actual student-teacher ratios in the school district is to the required student-teacher ratios established under accreditation standards.
(3) Notwithstanding the provisions of this section, the State Board of Education may waive the student-teacher requirements upon a finding that a good faith effort is being made by a school district to comply with the ratio provision but, due to a lack of classroom space which is beyond the district's control, it is physically impossible for the district to comply, and the cost of temporary classroom space cannot be justified.
(4) If a school district meets the highest levels of performance classification, as determined by the State Board of Education in the state's accountability standards, the State Board of Education, in its discretion, may exempt the school district from the maximum student-teacher ratio required under this section.
* * *
SECTION 83. Section 37-151-215, Mississippi Code of 1972, is brought forward as follows:
37-151-215. (1) Notwithstanding the provisions of Section 37-151-211(3), the state share in support of the funding formula for a school district or charter school for fiscal year 2025, fiscal year 2026 and fiscal year 2027 may not be less than an amount equal to the sum of all state funds received by that school district or charter school for fiscal year 2024, as follows:
(a) Funds distributed under the Mississippi Adequate Education Program;
(b) Funds distributed by the State Department of Education for the purpose of paying teachers' salaries according to the teacher salary schedule prescribed in Section 37-19-7 and assistant teachers, as prescribed in Section 37-21-7 for the 2023-2024 school year; and
(c) Funds distributed by and based on net enrollment or the total number of students enrolled for each day in each public school district or charter school, divided by the total number of school days, and allowable to be spent on any expenditures necessary to operate a public school district or charter school, excluding salary increases for superintendents, assistant superintendents or principals.
(2) This section shall stand repealed on July 1, 2027.
SECTION 84. Section 37-57-1, Mississippi Code of 1972, is brought forward as follows:
37-57-1. (1) (a) The boards of supervisors of the counties shall levy and collect all taxes for and on behalf of all school districts which were within the county school system or designated as special municipal separate school districts prior to July 1, 1986. Such taxes shall be collected by the county tax collector at the same time and in the same manner as county taxes are collected by him, and the same penalties for delinquency shall be applicable.
The governing authorities of the municipalities shall levy and collect all taxes for and on behalf of all school districts which were designated as municipal separate school districts prior to July 1, 1986. Such taxes shall be collected by the municipal tax collector at the same time and in the same manner as municipal taxes are collected by him, and the same penalties for delinquency shall be applicable.
Except as otherwise provided in Section 19-9-171, the county or municipal tax collector, as the case may be, shall pay such tax collections, except for taxes collected for the payment of the principal of and interest on school bonds or notes and except for taxes collected to defray collection costs, into the school depository and report to the school board of the appropriate school district at the same time and in the same manner as the tax collector makes his payments and reports of other taxes collected by him.
However, the State Board of Education shall determine the appropriate levying authority for any school district created or reorganized after July 1, 1987.
(b) For the purposes of this chapter and any other laws pertaining to taxes levied or bonds or notes issued for and on behalf of school districts, the term "levying authority" means the board of supervisors of the county or the governing authorities of the municipality, whichever levies taxes for and on behalf of the particular school district as provided in paragraphs (a) and (b) of this subsection.
(2) The levying authority for the school district shall, at the same time and in the same manner as other taxes are levied by the levying authority, levy a tax of not less than twenty-eight (28) mills for the then current fiscal year or a millage rate equivalent to twenty-seven percent (27%) of the total funding formula under Sections 37-151-200 through 37-151-215, whichever is a lesser amount, as certified to the school district by the State Department of Education, upon all of the taxable property of the school district. However, in no case shall the minimum local ad valorem tax effort for any school district be equal to an amount that would require a millage rate exceeding fifty-five (55) mills in that school district. However, if a levying authority is levying in excess of fifty-five (55) mills on July 1, 1997, the levying authority may levy an additional amount not exceeding three (3) mills in the aggregate for the period beginning July 1, 1997, and ending June 30, 2003, subject to the limitation on increased receipts from ad valorem taxes prescribed in Sections 37-57-105 and 37-57-107. Nothing in this subsection shall be construed to require any school district that is levying more than fifty-five (55) mills pursuant to Sections 37-57-1 and 37-57-105 to decrease its millage rate to fifty-five (55) mills or less. In making such levy, the levying authority shall levy an additional amount sufficient to cover anticipated delinquencies and costs of collection so that the net amount of money to be produced by such levy shall be equal to the amount which the school district is required to contribute as its minimum local ad valorem tax effort. The tax so levied shall be collected by the tax collector at the same time and in the same manner as other ad valorem taxes are collected by him. The amount of taxes so collected as a result of such levy shall be paid into the district maintenance fund of the school district by the tax collector at the same time and in the same manner as reports and payments of other ad valorem taxes are made by the tax collector, except that the amount collected to defray costs of collection may be paid into the county general fund. The levying authority shall have the power and authority to direct and cause warrants to be issued against such fund for the purpose of refunding any amount of taxes erroneously or illegally paid into such fund where such refund has been approved in the manner provided by law.
SECTION 85. Section 37-61-33, Mississippi Code of 1972, is amended as follows:
37-61-33. (1) There is created within the State Treasury a special fund to be designated the "Education Enhancement Fund" into which shall be deposited all the revenues collected pursuant to Sections 27-65-75(5), (7) and (8), 27-67-31(a) and (b).
(2) Of the amount deposited into the Education Enhancement Fund, Sixteen Million Dollars ($16,000,000.00) shall be appropriated each fiscal year to the State Department of Education to be distributed to all school districts. Such money shall be distributed to all school districts in the proportion that the net enrollment of each school district bears to the net enrollment of all school districts within the state for the following purposes:
(a) Purchasing, erecting, repairing, equipping, remodeling and enlarging school buildings and related facilities, including gymnasiums, auditoriums, lunchrooms, vocational training buildings, libraries, teachers' homes, school barns, transportation vehicles (which shall include new and used transportation vehicles) and garages for transportation vehicles, and purchasing land therefor;
(b) Establishing and equipping school athletic fields and necessary facilities connected therewith, and purchasing land therefor;
(c) Providing necessary water, light, heating, air-conditioning and sewerage facilities for school buildings, and purchasing land therefor;
(d) As a pledge to pay all or a portion of the debt service on debt issued by the school district under Sections 37-59-1 through 37-59-45, 37-59-101 through 37-59-115, 37-7-351 through 37-7-359, 37-41-89 through 37-41-99, 37-7-301, 37-7-302 and 37-41-81, or debt issued by boards of supervisors for agricultural high schools pursuant to Section 37-27-65, if such pledge is accomplished pursuant to a written contract or resolution approved and spread upon the minutes of an official meeting of the district's school board or board of supervisors. The annual grant to such district in any subsequent year during the term of the resolution or contract shall not be reduced below an amount equal to the district's grant amount for the year in which the contract or resolution was adopted. The intent of this provision is to allow school districts to irrevocably pledge a certain, constant stream of revenue as security for long-term obligations issued under the code sections enumerated in this paragraph or as otherwise allowed by law. It is the intent of the Legislature that the provisions of this paragraph shall be cumulative and supplemental to any existing funding programs or other authority conferred upon school districts or school boards. Debt of a district secured by a pledge of sales tax revenue pursuant to this paragraph shall not be subject to any debt limitation contained in the foregoing enumerated code sections; and
(e) Any other purpose for which the total funding formula funds as determined by Sections 37-151-200 through 37-151-215 are not sufficient.
(3) The remainder of the money deposited into the Education Enhancement Fund shall be appropriated as follows:
(a) To the State Department of Education as follows:
(i) Sixteen and
sixty-one one-hundredths percent (16.61%) to the cost of the total funding
formula determined under Sections 37-151-200 through 37-151-215; of the funds
generated by the percentage set forth in this section for the support of the * * * total funding
formula, one and one hundred seventy-eight one-thousandths percent (1.178%)
of the funds shall be appropriated to be used by the State Department of
Education for the purchase of textbooks to be loaned under Sections 37-43-1
through 37-43-59 to approved nonpublic schools, as described in Section 37-43-1.
The funds to be distributed to each nonpublic school shall be in the proportion
that the average daily attendance of each nonpublic school bears to the total
average daily attendance of all nonpublic schools;
(ii) Seven and ninety-seven one-hundredths percent (7.97%) to assist the funding of transportation operations and maintenance pursuant to Section 37-19-23; and
(iii) Nine and sixty-one one-hundredths percent (9.61%) for classroom supplies, instructional materials and equipment, including computers and computer software, to be distributed to all eligible teachers within the state through the use of procurement cards or a digital solution capable of tracking, paying and reporting purchases. Classroom supply funds shall not be expended for administrative purposes. On a date to be determined by the State Department of Education, but not later than July 1 of each year, local school districts shall determine and submit to the State Department of Education the number of teachers eligible to receive an allocation for the current year. For purposes of this subparagraph, "teacher" means any employee of the school board of a school district, or the Mississippi School for the Arts, the Mississippi School for Math and Science, the Mississippi School for the Blind, the Mississippi School for the Deaf or public charter school, who is required by law to obtain a teacher's license from the State Department of Education and who is assigned to an instructional area of work as defined by the department, and shall include any full- or part-time gifted or special education teacher. It is the intent of the Legislature that all classroom teachers shall utilize these funds in a manner that addresses individual classroom needs and supports the overall goals of the school regarding supplies, instructional materials, equipment, computers or computer software under the provisions of this subparagraph, including the type, quantity and quality of such supplies, materials and equipment. Classroom supply funds allocated under this subparagraph shall supplement, not replace, other local and state funds available for the same purposes. The State Board of Education shall develop and promulgate rules and regulations for the administration of this subparagraph consistent with the above criteria, with particular emphasis on allowing the individual teachers to expend funds as they deem appropriate. The local school board shall require each school to issue credentials for a digital solution selected by or procurement cards provided by the Department of Finance and Administration under the provisions of Section 31-7-9(1)(c) for the use of teachers and necessary support personnel in making instructional supply fund expenditures under this section, consistent with the regulations of the Mississippi Department of Finance and Administration pursuant to Section 31-7-9. Such credentials or procurement cards shall be provided by the State Department of Education to local school districts on a date determined by the State Department of Education, but not later than August 1 of each year. Local school districts shall issue such credentials or procurement cards to classroom teachers at the beginning of the school year, but no later than August 1 of each year, and shall be issued in equal amounts per teacher determined by the total number of qualifying personnel and the current state appropriation for classroom supplies with the Education Enhancement Fund. After initial cards are issued under the timeline prescribed by this section, the State Department of Education may issue cards to districts for any classroom teacher hired after July 1 under a timeline prescribed by the State Department of Education. Such credentials or cards will expire on a predetermined date at the end of each school year, but not before April 1 of each year;
(b) Twenty-two and nine one-hundredths percent (22.09%) to the Board of Trustees of State Institutions of Higher Learning for the purpose of supporting institutions of higher learning; and
(c) Fourteen and forty-one one-hundredths percent (14.41%) to the Mississippi Community College Board for the purpose of providing support to community and junior colleges.
(4) The amount remaining in the Education Enhancement Fund after funds are distributed as provided in subsections (2) and (3) of this section shall be appropriated for other educational needs.
(5) None of the funds appropriated pursuant to subsection (3)(a) of this section shall be used to reduce the state's General Fund appropriation for the categories listed in an amount below the following amounts:
(a) For subsection (3)(a)(ii) of this section, Thirty-six Million Seven Hundred Thousand Dollars ($36,700,000.00);
(b) For the aggregate of minimum program allotments in the 1997 fiscal year, formerly provided for in Chapter 19, Title 37, Mississippi Code of 1972, as amended, excluding those funds for transportation as provided for in paragraph (a) of this subsection.
(6) Any funds appropriated from the Education Enhancement Fund that are unexpended at the end of a fiscal year shall lapse into the Education Enhancement Fund.
SECTION 86. Section 27-65-75, Mississippi Code of 1972, is amended as follows:
27-65-75. On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:
(1) (a) On or before August 15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent (18%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter through August 15, 2025, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. Except as otherwise provided in this paragraph (a), on or before September 15, 2025, and each succeeding month thereafter, eighteen and one-half percent (18.5%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution and paid to the municipal corporation. On or before September 15, 2025, and each succeeding month thereafter, twenty-five and nine-tenths percent (25.9%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n) on business activities within a municipal corporation shall be allocated for distribution and paid to the municipal corporation. However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31, the department shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.
A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.
Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.
In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.
(b) On or before August 15, 2006, and each succeeding month thereafter through August 15, 2025, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution to the state institution of higher learning or community or junior college and paid to the state institution of higher learning or community or junior college. On or before September 15, 2025, and each succeeding month thereafter, eighteen and one-half percent (18.5%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution and paid to the state institution of higher learning or community or junior college. On or before September 15, 2025, and each succeeding month thereafter, twenty-five and nine-tenths percent (25.9%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n) on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution and paid to the state institution of higher learning or community or junior college.
(c) On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2019, and each succeeding month thereafter until August 14, 2020, four percent (4%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2020, and each succeeding month thereafter through July 15, 2023, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2023, and each succeeding month thereafter through August 15, 2025, nine percent (9%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before September 15, 2025, and each succeeding month thereafter, nine percent (9%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 27-5-215. On or before September 15, 2025, and each succeeding month thereafter, twelve and six-tenths percent (12.6%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n) on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 27-5-215.
(d) (i) Except as otherwise provided in this paragraph (d), on or before the fifteenth day of the month that the diversion authorized by this section begins, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a redevelopment project area developed under a redevelopment plan adopted under the Tax Increment Financing Act (Section 21-45-1 et seq.) shall be allocated for distribution to the county in which the project area is located if:
1. The county:
a. Borders on the Mississippi Sound and the State of Alabama, or
b. Is Harrison County, Mississippi, and the project area is within a radius of two (2) miles from the intersection of Interstate 10 and Menge Avenue;
2. The county has issued bonds under Section 21-45-9 to finance all or a portion of a redevelopment project in the redevelopment project area;
3. Any debt service for the indebtedness incurred is outstanding; and
4. A development with a value of Ten Million Dollars ($10,000,000.00) or more is, or will be, located in the redevelopment area.
(ii) For a county that is eligible to receive funds under this paragraph (d), as determined by the department under this paragraph (d), from and after September 15, 2025, and each succeeding month thereafter, eighteen and one-half percent (18.5%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on business activities within a redevelopment project area developed under a redevelopment plan adopted under the Tax Increment Financing Act (Section 21-45-1 et seq.) shall be allocated for distribution to the county in which the project is located, and twenty-five and nine-tenths percent (25.9%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n) shall be allocated for distribution to that county.
(iii) Before any sales tax revenue may be allocated for distribution to a county under this paragraph (d), the county shall certify to the Department of Revenue that the requirements of this paragraph (d) have been met, the amount of bonded indebtedness that has been incurred by the county for the redevelopment project and the expected date the indebtedness incurred by the county will be satisfied.
(iv) The diversion of sales tax revenue authorized by this paragraph (d) shall begin the month following the month in which the Department of Revenue determines that the requirements of this paragraph (d) have been met. The diversion shall end the month the indebtedness incurred by the county is satisfied. All revenue received by the county under this paragraph (d) shall be deposited in the fund required to be created in the tax increment financing plan under Section 21-45-11 and be utilized solely to satisfy the indebtedness incurred by the county.
(2) On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year. For the purposes of this subsection, the term "fiscal year" means the fiscal year beginning July 1 of a year.
(3) On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35, the proceeds derived from contractors' taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127, be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.
(4) On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the "State Aid Road Fund," created by Section 65-9-17. On or before August 15, 1999, and on or before the fifteenth day of each succeeding month through August 15, 2026, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund," created by Section 65-9-17. After August 15, 2025, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1 and (iii), Five Million Dollars ($5,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is greater, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund" on or before September 15, 2025, and on or before the fifteenth day of each succeeding month through August 15, 2026, and Six Million Five Hundred Thousand Dollars ($6,500,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is greater, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund" on or before September 15, 2026, and on or before the fifteenth day of each succeeding month through August 15, 2027, and Eight Million Dollars ($8,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is greater, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund" on or before September 15, 2027, and on or before the fifteenth day of each succeeding month. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. The remainder of the funds shall be allocated monthly to the several counties in accordance with the following formula:
(a) One-third (1/3) shall be allocated to all counties in equal shares;
(b) One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state; and
(c) One-third (1/3) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.
For the purposes of this subsection, the term "gasoline, diesel fuel or kerosene taxes" means such taxes as defined in paragraph (f) of Section 27-5-101.
The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.
Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75.
(5) On or before August 15, 2024, and each succeeding month thereafter, One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) shall be paid into the special fund known as the Education Enhancement Fund created and existing under the provisions of Section 37-61-33. Any school district that holds outstanding balances for the repayment of funds received under the "Educational Facilities Revolving Loan Fund", which was repealed by operation of law under the authority of House Bill No. 4130, 2024 Regular Session, shall be remitted to the Department of Finance and Administration for deposit into the Education Enhancement Fund until such time that the obligation for all remaining allotted repayments are satisfied.
(6) An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.
(7) On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35. On or before August 15, 2000, and each succeeding month thereafter through August 15, 2025, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33. On or before September 15, 2025, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Section 27-65-17(1)(n) and (2), and three and seventeen one-hundredths percent (3.17%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.
(8) On or before August 15, 1992, and each succeeding month thereafter through August 15, 2025, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the Education Enhancement Fund created under Section 37-61-33. On or before September 15, 2025, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Section 27-65-17(1)(n) and (2), and twelve and seven-tenths percent (12.7%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n), shall be deposited into the Education Enhancement Fund created under Section 37-61-33.
(9) On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.
(10) On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(11) Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(12) Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(13) On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.
(14) On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39. On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full. On or before August 15, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00). On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).
(15) Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
(16) (a) On or before August 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3.
(b) On or before August 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-26-1 through 57-26-5, shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3.
(17) Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d).
(18) [Repealed]
(19) (a) On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9.
(b) For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11, the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9, as follows:
(i) For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;
(ii) For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;
(iii) For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) of the diversion shall be deposited into the fund;
(iv) For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund; and
(v) For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.
(20) On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3.
(21) (a) On or before April 15, 2007, and each succeeding month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-101-3.
(b) On or before July 15, 2013, and each succeeding month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the Mississippi Development Authority Job Training Grant Fund created in Section 57-1-451.
(22) On or before June 1, 2024, and each succeeding month thereafter until December 31, 2057, an amount determined annually by the Mississippi Development Authority of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-125-3. This amount shall be based on estimated payments due within the upcoming year to construction contractors pursuant to construction contracts subject to the tax imposed by Section 27-65-21 for construction to be performed on the project site of a project defined under Section 57-75-5(f)(xxxiii) for the coming year.
(23) Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(24) (a) On or before August 15, 2019, and each month thereafter through July 15, 2020, one percent (1%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. On or before August 15, 2020, and each month thereafter through July 15, 2021, two percent (2%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. On or before August 15, 2021, and each month thereafter, three percent (3%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. The revenue diverted pursuant to this subsection shall not be available for expenditure until February 1, 2020.
(b) The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) must provide an annual report to the Legislature indicating the amount of funds deposited into the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, and a detailed record of how the funds are spent.
(25) The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.
(26) (a) It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date. Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.
(b) (i) Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.
(ii) Subject to the provisions of Sections 27-65-51 and 27-65-53, if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.
SECTION 87. Section 7-7-211, Mississippi Code of 1972, is amended as follows:
7-7-211. The department shall have the power and it shall be its duty:
(a) To identify and define for all public offices of the state and its subdivisions generally accepted accounting principles or other accounting principles as promulgated by nationally recognized professional organizations and to consult with the State Fiscal Officer in the prescription and implementation of accounting rules and regulations;
(b) To provide best practices, for all public offices of regional and local subdivisions of the state, systems of accounting, budgeting and reporting financial facts relating to said offices in conformity with legal requirements and with generally accepted accounting principles or other accounting principles as promulgated by nationally recognized professional organizations; to assist such subdivisions in need of assistance in the installation of such systems; to revise such systems when deemed necessary, and to report to the Legislature at periodic times the extent to which each office is maintaining such systems, along with such recommendations to the Legislature for improvement as seem desirable;
(c) To study and analyze existing managerial policies, methods, procedures, duties and services of the various state departments and institutions upon written request of the Governor, the Legislature or any committee or other body empowered by the Legislature to make such request to determine whether and where operations can be eliminated, combined, simplified and improved;
(d) To postaudit each year and, when deemed necessary, preaudit and investigate the financial affairs of the departments, institutions, boards, commissions, or other agencies of state government, as part of the publication of a comprehensive annual financial report for the State of Mississippi, or as deemed necessary by the State Auditor. In complying with the requirements of this paragraph, the department shall have the authority to conduct all necessary audit procedures on an interim and year-end basis;
(e) To postaudit and, when deemed necessary, preaudit and investigate separately the financial affairs of (i) the offices, boards and commissions of county governments and any departments and institutions thereof and therein; (ii) public school districts, charter schools, departments of education and junior college districts; and (iii) any other local offices or agencies which share revenues derived from taxes or fees imposed by the State Legislature or receive grants from revenues collected by governmental divisions of the state; the cost of such audits, investigations or other services to be paid as follows: Such part shall be paid by the state from appropriations made by the Legislature for the operation of the State Department of Audit as may exceed the sum of Thirty-five Dollars ($35.00) per man-hour for the services of each staff person engaged in performing the audit or other service plus the actual cost of any independent specialist firm contracted by the State Auditor to assist in the performance of the audit, which sum shall be paid by the county, district, department, institution or other agency audited out of its general fund or any other available funds from which such payment is not prohibited by law. Costs paid for independent specialists or firms contracted by the State Auditor shall be paid by the audited entity through the State Auditor to the specialist or firm conducting the postaudit.
Each school district and charter school in the state shall have its financial records audited annually, at the end of each fiscal year, either by the State Auditor or by a certified public accountant approved by the State Auditor. Beginning with the audits of fiscal year 2010 activity, no certified public accountant shall be selected to perform the annual audit of a school district or charter school who has audited that district for three (3) or more consecutive years previously. Certified public accountants shall be selected in a manner determined by the State Auditor. The school district or charter school shall have the responsibility to pay for the audit, including the review by the State Auditor of audits performed by certified public accountants;
(f) To postaudit and, when deemed necessary, preaudit and investigate the financial affairs of the levee boards; agencies created by the Legislature or by executive order of the Governor; profit or nonprofit business entities administering programs financed by funds flowing through the State Treasury or through any of the agencies of the state, or its subdivisions; and all other public bodies supported by funds derived in part or wholly from public funds, except municipalities which annually submit an audit prepared by a qualified certified public accountant using methods and procedures prescribed by the department;
(g) To make written demand, when necessary, for the recovery of any amounts representing public funds improperly withheld, misappropriated and/or otherwise illegally expended by an officer, employee or administrative body of any state, county or other public office, and/or for the recovery of the value of any public property disposed of in an unlawful manner by a public officer, employee or administrative body, such demands to be made (i) upon the person or persons liable for such amounts and upon the surety on official bond thereof, and/or (ii) upon any individual, partnership, corporation or association to whom the illegal expenditure was made or with whom the unlawful disposition of public property was made, if such individual, partnership, corporation or association knew or had reason to know through the exercising of reasonable diligence that the expenditure was illegal or the disposition unlawful. Such demand shall be premised on competent evidence, which shall include at least one (1) of the following: (i) sworn statements, (ii) written documentation, (iii) physical evidence, or (iv) reports and findings of government or other law enforcement agencies. Other provisions notwithstanding, a demand letter issued pursuant to this paragraph shall remain confidential by the State Auditor until the individual against whom the demand letter is being filed has been served with a copy of such demand letter. If, however, such individual cannot be notified within fifteen (15) days using reasonable means and due diligence, such notification shall be made to the individual's bonding company, if he or she is bonded. Each such demand shall be paid into the proper treasury of the state, county or other public body through the office of the department in the amount demanded within thirty (30) days from the date thereof, together with interest thereon in the sum of one percent (1%) per month from the date such amount or amounts were improperly withheld, misappropriated and/or otherwise illegally expended. In the event, however, such person or persons or such surety shall refuse, neglect or otherwise fail to pay the amount demanded and the interest due thereon within the allotted thirty (30) days, the State Auditor shall have the authority and it shall be his duty to institute suit, and the Attorney General shall prosecute the same in any court of the state to the end that there shall be recovered the total of such amounts from the person or persons and surety on official bond named therein; and the amounts so recovered shall be paid into the proper treasury of the state, county or other public body through the State Auditor. In any case where written demand is issued to a surety on the official bond of such person or persons and the surety refuses, neglects or otherwise fails within one hundred twenty (120) days to either pay the amount demanded and the interest due thereon or to give the State Auditor a written response with specific reasons for nonpayment, then the surety shall be subject to a civil penalty in an amount of twelve percent (12%) of the bond, not to exceed Ten Thousand Dollars ($10,000.00), to be deposited into the State General Fund;
(h) To investigate any alleged or suspected violation of the laws of the state by any officer or employee of the state, county or other public office in the purchase, sale or the use of any supplies, services, equipment or other property belonging thereto; and in such investigation to do any and all things necessary to procure evidence sufficient either to prove or disprove the existence of such alleged or suspected violations. The Division of Investigation of the State Department of Audit may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter. For the purpose of administration and enforcement of this chapter, the enforcement employees of the Division of Investigation of the State Department of Audit have the powers of a law enforcement officer of this state, and shall be empowered to make arrests and to serve and execute search warrants and other valid legal process anywhere within the State of Mississippi. All enforcement employees of the Division of Investigation of the State Department of Audit hired on or after July 1, 1993, shall be required to complete the Law Enforcement Officers Training Program and shall meet the standards of the program;
(i) To issue subpoenas, with the approval of, and returnable to, a judge of a chancery or circuit court, in termtime or in vacation, to examine the records, documents or other evidence of persons, firms, corporations or any other entities insofar as such records, documents or other evidence relate to dealings with any state, county or other public entity. The circuit or chancery judge must serve the county in which the records, documents or other evidence is located; or where all or part of the transaction or transactions occurred which are the subject of the subpoena;
(j) In any instances in which the State Auditor is or shall be authorized or required to examine or audit, whether preaudit or postaudit, any books, ledgers, accounts or other records of the affairs of any public hospital owned or owned and operated by one or more political subdivisions or parts thereof or any combination thereof, or any school district or charter school, including activity funds thereof, it shall be sufficient compliance therewith, in the discretion of the State Auditor, that such examination or audit be made from the report of any audit or other examination certified by a certified public accountant and prepared by or under the supervision of such certified public accountant. Such audits shall be made in accordance with generally accepted standards of auditing, with the use of an audit program prepared by the State Auditor, and final reports of such audits shall conform to the format prescribed by the State Auditor. All files, working papers, notes, correspondence and all other data compiled during the course of the audit shall be available, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day. The expense of such certified reports shall be borne by the respective hospital, or any available school district or charter school funds, subject to examination or audit. The State Auditor shall not be bound by such certified reports and may, in his or their discretion, conduct such examination or audit from the books, ledgers, accounts or other records involved as may be appropriate and authorized by law;
(k) The State Auditor shall have the authority to contract with qualified public accounting firms to perform selected audits required in paragraphs (d), (e), (f) and (j) of this section, if funds are made available for such contracts by the Legislature, or if funds are available from the governmental entity covered by paragraphs (d), (e), (f) and (j). Such audits shall be made in accordance with generally accepted standards of auditing. All files, working papers, notes, correspondence and all other data compiled during the course of the audit shall be available, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day;
(l) The State Auditor shall have the authority to establish training courses and programs for the personnel of the various state and local governmental entities under the jurisdiction of the Office of the State Auditor. The training courses and programs shall include, but not be limited to, topics on internal control of funds, property and equipment control and inventory, governmental accounting and financial reporting, and internal auditing. The State Auditor is authorized to charge a fee from the participants of these courses and programs, which fee shall be deposited into the Department of Audit Special Fund. State and local governmental entities are authorized to pay such fee and any travel expenses out of their general funds or any other available funds from which such payment is not prohibited by law;
(m) Upon written request by the Governor or any member of the State Legislature, the State Auditor may audit any state funds and/or state and federal funds received by any nonprofit corporation incorporated under the laws of this state;
(n) To conduct performance audits of personal or professional service contracts by state agencies on a random sampling basis, or upon request of the State Personal Service Contract Review Board under Section 25-9-120(3);
(o) At the discretion of the State Auditor, the Auditor may conduct risk assessments, as well as performance and compliance audits based on Generally Accepted Government Auditing Standards (GAGAS) of any state-funded economic development program authorized under Title 57, Mississippi Code of 1972. After risk assessments or program audits, the State Auditor may conduct audits of those projects deemed high-risk, specifically as they identify any potential wrongdoing or noncompliance based on objectives of the economic development program. The Auditor is granted authority to gather, audit and review data and information from the Mississippi Development Authority or any of its agents, the Department of Revenue, and when necessary under this paragraph, the recipient business or businesses or any other private, public or nonprofit entity with information relevant to the audit project. The maximum amount the State Auditor may bill the oversight agency under this paragraph in any fiscal year is One Hundred Thousand Dollars ($100,000.00), based on reasonable and necessary expenses;
(p) To review and approve any independent auditor selected by the Mississippi Lottery Corporation in accordance with Section 27-115-89, to conduct an annual audit of the corporation; and
(q) To conduct audits or investigations of the Mississippi Lottery Corporation if, in the opinion of the State Auditor, conditions justify such audits or investigations.
SECTION 88. Section 31-7-9, Mississippi Code of 1972, is brought forward as follows:
31-7-9. (1) (a) The Office of Purchasing, Travel and Fleet Management shall adopt purchasing regulations governing the purchase by any agency of any commodity or commodities and establishing standards and specifications for a commodity or commodities and the maximum fair prices of a commodity or commodities, subject to the approval of the Public Procurement Review Board. It shall have the power to amend, add to or eliminate purchasing regulations. The adoption of, amendment, addition to or elimination of purchasing regulations shall be based upon a determination by the Office of Purchasing, Travel and Fleet Management with the approval of the Public Procurement Review Board, that such action is reasonable and practicable and advantageous to promote efficiency and economy in the purchase of commodities by the agencies of the state. Upon the adoption of any purchasing regulation, or an amendment, addition or elimination therein, copies of same shall be furnished to the State Auditor and to all agencies affected thereby. Thereafter, and except as otherwise may be provided in subsection (2) of this section, no agency of the state shall purchase any commodities covered by existing purchasing regulations unless such commodities be in conformity with the standards and specifications set forth in the purchasing regulations and unless the price thereof does not exceed the maximum fair price established by such purchasing regulations. The Office of Purchasing, Travel and Fleet Management shall furnish to any county or municipality or other local public agency of the state requesting same, copies of purchasing regulations adopted by the Office of Purchasing, Travel and Fleet Management and any amendments, changes or eliminations of same that may be made from time to time.
(b) The Office of Purchasing, Travel and Fleet Management may adopt purchasing regulations governing the use of credit cards, procurement cards and purchasing club membership cards to be used by state agencies, governing authorities of counties and municipalities, school districts and the Chickasawhay Natural Gas District. Use of the cards shall be in strict compliance with the regulations promulgated by the office. Any amounts due on the cards shall incur interest charges as set forth in Section 31-7-305 and shall not be considered debt.
(c) Pursuant to the provision of Section 37-61-33(2), the Office of Purchasing, Travel and Fleet Management of the Department of Finance and Administration is authorized to issue procurement cards or credentials for a digital solution to all public school district classroom teachers, charter school teachers, full- or part-time gifted or special education teachers and other necessary direct support personnel at the beginning of the school year, but no later than August 1 of each year, for the purchase of instructional supplies using Educational Enhancement Funds. The cards will be issued in equal amounts per teacher determined by the total number of qualifying personnel and the then current state appropriation for classroom instructional supplies under the Education Enhancement Fund. All purchases shall be in accordance with state law and teachers are responsible for verification of capital asset requirements when pooling monies to purchase equipment. The cards will expire on a predetermined date at the end of each school year, but not before April 1 of each year. All unexpended amounts will be carried forward, to be combined with the following year's instructional supply fund allocation, and reallocated for the following year. The Department of Finance and Administration is authorized to loan any start-up funds at the beginning of the school year to fund this procurement system for instructional supplies with loan repayment being made from sales tax receipts earmarked for the Education Enhancement Fund.
(d) In a sale of goods or services, the seller shall not impose a surcharge on a buyer who uses a state-issued credit card, procurement card, travel card, or fuel card. The Department of Finance and Administration shall have exclusive jurisdiction to enforce and adopt rules relating to this paragraph. Any rules adopted under this paragraph shall be consistent with federal laws and regulations governing credit card transactions described by this paragraph. This paragraph does not create a cause of action against an individual for a violation of this paragraph.
(2) The Office of Purchasing, Travel and Fleet Management shall adopt, subject to the approval of the Public Procurement Review Board, purchasing regulations governing the purchase of unmarked vehicles to be used by the Bureau of Narcotics and Department of Public Safety in official investigations pursuant to Section 25-1-87. Such regulations shall ensure that purchases of such vehicles shall be at a fair price and shall take into consideration the peculiar needs of the Bureau of Narcotics and Department of Public Safety in undercover operations.
(3) The Office of Purchasing, Travel and Fleet Management shall adopt, subject to the approval of the Public Procurement Review Board, regulations governing the certification process for certified purchasing offices, including the Mississippi Purchasing Certification Program, which shall be required of all purchasing agents at state agencies. Such regulations shall require entities desiring to be classified as certified purchasing offices to submit applications and applicable documents on an annual basis, and in the case of a state agency purchasing office, to have one hundred percent (100%) participation and completion by purchasing agents in the Mississippi Purchasing Certification Program, at which time the Office of Purchasing, Travel and Fleet Management may provide the governing entity with a certification valid for one (1) year from the date of issuance. The Office of Purchasing, Travel and Fleet Management shall set a fee in an amount that recovers its costs to administer the Mississippi Purchasing Certification Program, which shall be assessed to the participating state agencies.
(4) The Office of Purchasing, Travel and Fleet Management shall adopt purchasing regulations authorizing rural water associations to purchase at the state contract price afforded to agencies and governing authorities under this chapter.
SECTION 89. Section 31-7-10, Mississippi Code of 1972, is brought forward as follows:
31-7-10. (1) For the purposes of this section, the term "equipment" shall mean equipment, furniture, and if applicable, associated software and other applicable direct costs associated with the acquisition. In addition to its other powers and duties, the Department of Finance and Administration shall have the authority to develop a master lease-purchase program and, pursuant to that program, shall have the authority to execute on behalf of the state master lease-purchase agreements for equipment to be used by an agency, as provided in this section. Each agency electing to acquire equipment by a lease-purchase agreement shall participate in the Department of Finance and Administration's master lease-purchase program, unless the Department of Finance and Administration makes a determination that such equipment cannot be obtained under the program or unless the equipment can be obtained elsewhere at an overall cost lower than that for which the equipment can be obtained under the program. Such lease-purchase agreements may include the refinancing or consolidation, or both, of any state agency lease-purchase agreements entered into after June 30, 1990.
(2) All funds designated by agencies for procurement of equipment and financing thereof under the master lease-purchase program shall be paid into a special fund created in the State Treasury known as the "Master Lease-Purchase Program Fund," which shall be used by the Department of Finance and Administration for payment to the lessors for equipment acquired under master lease-purchase agreements.
(3) Upon final approval of an appropriation bill, each agency shall submit to the Public Procurement Review Board a schedule of proposed equipment acquisitions for the master lease-purchase program. Upon approval of an equipment schedule by the Public Procurement Review Board with the advice of the Department of Information Technology Services, the Office of Purchasing, Travel and Fleet Management, and the Division of Energy and Transportation of the Mississippi Development Authority as it pertains to energy efficient climate control systems, the Public Procurement Review Board shall forward a copy of the equipment schedule to the Department of Finance and Administration.
(4) The level of lease-purchase debt recommended by the Department of Finance and Administration shall be subject to approval by the State Bond Commission. After such approval, the Department of Finance and Administration shall be authorized to advertise and solicit written competitive proposals for a lessor, who will purchase the equipment pursuant to bid awards made by the using agency under a given category and then transfer the equipment to the Department of Finance and Administration as lessee, pursuant to a master lease-purchase agreement.
The Department of Finance and Administration shall select the successful proposer for the financing of equipment under the master lease-purchase program with the approval of the State Bond Commission.
(5) Each master lease-purchase agreement, and any subsequent amendments, shall include such terms and conditions as the State Bond Commission shall determine to be appropriate and in the public interest, and may include any covenants deemed necessary or desirable to protect the interests of the lessor, including, but not limited to, provisions setting forth the interest rate (or method for computing interest rates) for financing pursuant to such agreement, covenants concerning application of payments and funds held in the Master Lease-Purchase Program Fund, covenants to maintain casualty insurance with respect to equipment subject to the master lease-purchase agreement (and all state agencies are specifically authorized to purchase any insurance required by a master lease-purchase agreement) and covenants precluding or limiting the right of the lessee or user to acquire equipment within a specified time (not to exceed five (5) years) after cancellation on the basis of a failure to appropriate funds for payment of amounts due under a lease-purchase agreement covering comparable equipment. The State Bond Commission shall transmit copies of each such master lease-purchase agreement and each such amendment to the Joint Legislative Budget Committee. To the extent provided in any master lease-purchase agreement, title to equipment leased pursuant thereto shall be deemed to be vested in the state or the user of the equipment (as specified in such master lease-purchase agreement), subject to default under or termination of such master lease-purchase agreement.
A master lease-purchase agreement may provide for payment by the lessor to the lessee of the purchase price of the equipment to be acquired pursuant thereto prior to the date on which payment is due to the vendor for such equipment and that the lease payments by the lessee shall commence as though the equipment had been provided on the date of payment. If the lessee, or lessee's escrow agent, has sufficient funds for payment of equipment purchases prior to payment due date to vendor of equipment, such funds shall be held or utilized on an as-needed basis for payment of equipment purchases either by the State Treasurer (in which event the master lease-purchase agreement may include provisions concerning the holding of such funds, the creation of a security interest for the benefit of the lessor in such funds until disbursed and other appropriate provisions approved by the Bond Commission) or by a corporate trustee selected by the Department of Finance and Administration (in which event the Department of Finance and Administration shall have the authority to enter into an agreement with such a corporate trustee containing terms and conditions approved by the Bond Commission). Earnings on any amount paid by the lessor prior to the acquisition of the equipment may be used to make lease payments under the master lease-purchase agreement or applied to pay costs and expenses incurred in connection with such lease-purchase agreement. In such event, the equipment-use agreements with the user agency may provide for lease payments to commence upon the date of payment by the lessor and may also provide for a credit against such payments to the extent that investment receipts from investment of the purchase price are to be used to make lease-purchase payments.
(6) The annual rate of interest paid under any lease-purchase agreement authorized under this section shall not exceed the maximum interest rate to maturity on general obligation indebtedness permitted under Section 75-17-101.
(7) The Department of Finance and Administration shall furnish the equipment to the various agencies, also known as the user, pursuant to an equipment-use agreement developed by the Department of Finance and Administration. Such agreements shall require that all monthly payments due from such agency be paid, transferred or allocated into the Master Lease-Purchase Program Fund pursuant to a schedule established by the Department of Finance and Administration. In the event such sums are not paid by the defined payment period, the Executive Director of the Department of Finance and Administration shall issue a requisition for a warrant to draw such amount as may be due from any funds appropriated for the use of the agency which has failed to make the payment as agreed.
(8) All master lease-purchase agreements executed under the authority of this section shall contain the following annual allocation dependency clause or an annual allocation dependency clause which is substantially equivalent thereto: "The continuation of each equipment schedule to this agreement is contingent in whole or in part upon the appropriation of funds by the Legislature to make the lease-purchase payments required under such equipment schedule. If the Legislature fails to appropriate sufficient funds to provide for the continuation of the lease-purchase payments under any such equipment schedule, then the obligations of the lessee and of the agency to make such lease-purchase payments and the corresponding provisions of any such equipment schedule to this agreement shall terminate on the last day of the fiscal year for which appropriations were made."
(9) The maximum lease term for any equipment acquired under the master lease-purchase program shall not exceed the useful life of such equipment as determined according to the upper limit of the asset depreciation range (ADR) guidelines for the Class Life Asset Depreciation Range System established by the Internal Revenue Service pursuant to the United States Internal Revenue Code and Regulations thereunder as in effect on December 31, 1980, or comparable depreciation guidelines with respect to any equipment not covered by ADR guidelines. The Department of Finance and Administration shall be deemed to have met the requirements of this subsection if the term of a master lease-purchase agreement does not exceed the weighted average useful life of all equipment covered by such agreement and the schedules thereto as determined by the Department of Finance and Administration. For purposes of this subsection, the "term of a master lease-purchase agreement" shall be the weighted average maturity of all principal payments to be made under such master lease-purchase agreement and all schedules thereto.
(10) Interest paid on any master lease-purchase agreement under this section shall be exempt from State of Mississippi income taxation. All equipment, and the purchase thereof by any lessor, acquired under the master lease-purchase program and all lease-purchase payments with respect thereto shall be exempt from all Mississippi sales, use and ad valorem taxes.
(11) The Governor, in his annual executive budget to the Legislature, shall recommend appropriations sufficient to provide funds to pay all amounts due and payable during the applicable fiscal year under master lease-purchase agreements entered into pursuant to this section.
(12) Any master lease-purchase agreement reciting in substance that such agreement has been entered into pursuant to this section shall be conclusively deemed to have been entered into in accordance with all of the provisions and conditions set forth in this section. Any defect or irregularity arising with respect to procedures applicable to the acquisition of any equipment shall not invalidate or otherwise limit the obligation of the Department of Finance and Administration, or the state or any agency of the state, under any master lease-purchase agreement or any equipment-use agreement.
(13) There shall be maintained by the Department of Finance and Administration, with respect to each master lease-purchase agreement, an itemized statement of the cash price, interest rates, interest costs, commissions, debt service schedules and all other costs and expenses paid by the state incident to the lease-purchase of equipment under such agreement.
(14) Lease-purchase agreements entered into by the Board of Trustees of State Institutions of Higher Learning pursuant to the authority of Section 37-101-413 or by any other agency which has specific statutory authority other than pursuant to Section 31-7-13(e) to acquire equipment by lease-purchase shall not be made pursuant to the master lease-purchase program under this section, unless the Board of Trustees of State Institutions of Higher Learning or such other agency elects to participate as to part or all of its lease-purchase acquisitions in the master lease-purchase program pursuant to this section.
(15) The Department of Finance and Administration may develop a master lease-purchase program for school districts and, pursuant to that program, may execute on behalf of the school districts master lease-purchase agreements for equipment to be used by the school districts. The form and structure of this program shall be substantially the same as set forth in this section for the master lease-purchase program for state agencies. If sums due from a school district under the master lease-purchase program are not paid by the expiration of the defined payment period, the Executive Director of the Department of Finance and Administration may withhold such amount that is due from the school district's allotments of the total funding formula funds as determined by Sections 37-151-200 through 37-151-215.
(16) The Department of Finance and Administration may develop a master lease-purchase program for community and junior college districts and, pursuant to that program, may execute on behalf of the community and junior college districts master lease-purchase agreements for equipment to be used by the community and junior college districts. The form and structure of this program must be substantially the same as set forth in this section for the master lease-purchase program for state agencies. If sums due from a community or junior college district under the master lease-purchase program are not paid by the expiration of the defined payment period, the Executive Director of the Department of Finance and Administration may withhold an amount equal to the amount due under the program from any funds allocated for that community or junior college district in the state appropriations for the use and support of the community and junior colleges.
(17) From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law.
(18) From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section.
SECTION 90. Section 37-3-83, Mississippi Code of 1972, is amended as follows:
37-3-83. (1) There is established within the State Department of Education, using only existing staff and resources, a School Safety Grant Program, available to all eligible public school districts, to assist in financing programs to provide school safety. However, no monies from the Temporary Assistance for Needy Families grant may be used for the School Safety Grant Program.
(2) The school board of each school district, with the assistance of the State Department of Education School Safety Center, shall adopt a comprehensive local school district school safety plan and shall update the plan on an annual basis.
(3) Subject to the extent of appropriations available, the School Safety Grant Program shall offer any of the following specific preventive services, and other additional services appropriate to the most current school district school safety plan:
(a) Metal detectors;
(b) Video surveillance cameras, communications equipment and monitoring equipment for classrooms, school buildings, school grounds and school buses;
(c) Crisis management/action teams responding to school violence;
(d) Violence prevention training, conflict resolution training, behavioral stress training and other appropriate training designated by the State Department of Education for faculty and staff; and
(e) School safety personnel.
(4) Each local school district or charter school of this state may annually apply for school safety grant funds subject to appropriations by the Legislature. School safety grants shall include a base grant amount plus an additional amount per student in net enrollment in the school or school district or charter school. The base grant amount and amount per student shall be determined by the State Board of Education, subject to specific appropriation therefor by the Legislature. In order to be eligible for such program, each local school board desiring to participate shall apply to the State Department of Education by May 31 before the beginning of the applicable fiscal year on forms provided by the department, and shall be required to establish a local School Safety Task Force to involve members of the community in the school safety effort. The State Department of Education shall determine by July 1 of each succeeding year which local school districts or charter schools have submitted approved applications for school safety grants.
(5) As part of the School Safety Grant Program, the State Department of Education may conduct a pilot program to research the feasibility of using video camera equipment in the classroom to address the following:
(a) Determine if video cameras in the classroom reduce student disciplinary problems;
(b) Enable teachers to present clear and convincing evidence of a student's disruptive behavior to the student, the principal, the superintendent and the student's parents; and
(c) Enable teachers to review teaching performance and receive diagnostic feedback for developmental purposes.
(6) Any local school district or charter school may use audio/visual-monitoring equipment in classrooms, hallways, buildings, grounds and buses for the purpose of monitoring school disciplinary problems.
(7) As a component of the comprehensive local school district or charter school, school safety plan required under subsection (2) of this section, the school board of a school district or charter school governing board may adopt and implement a policy addressing sexual abuse of children, to be known as "Erin's Law Awareness." Any policy adopted under this subsection may include or address, but need not be limited to, the following:
(a) Methods for increasing teacher, student and parental awareness of issues regarding sexual abuse of children, including knowledge of likely warning signs indicating that a child may be a victim of sexual abuse;
(b) Educational information for parents or guardians, which may be included in the school handbook, on the warning signs of a child being abused, along with any needed assistance, referral or resource information;
(c) Training for school personnel on child sexual abuse;
(d) Age-appropriate curriculum for students in prekindergarten through fifth grade;
(e) Actions that a child who is a victim of sexual abuse should take to obtain assistance and intervention;
(f) Counseling and resources available for students affected by sexual abuse; and
(g) Emotional and educational support for a child who has been abused to enable the child to be successful in school.
(8) As part of the school safety grant program, the State Department of Education shall establish three (3) pilot programs in six (6) school districts utilizing an evidence-based curriculum to provide students in Grades K-5 with skills to manage stress and anxiety in order for them to be better equipped to handle challenges in a healthy way and build resiliency. The Mississippi Department of Mental Health shall be responsible for the selection of the content of the evidence-based curriculum. The results of this pilot program shall be measured and reported, and such results shall be used in consideration of the implementation of this curriculum statewide.
(9) As a component of the comprehensive local school district safety plan required under subsection (2) of this section, beginning in the 2019-2020 school year, the State Department of Education shall require local school districts and charter schools to conduct, every two (2) years, refresher training on mental health and suicide prevention for all school employees and personnel, including all cafeteria workers, custodians, teachers and administrators. The Mississippi Department of Mental Health shall be responsible for the development and/or selection of the content of the training, which training shall be provided at no cost to school employees. School districts and charter schools shall report completion of the training to the State Department of Education.
SECTION 91. Section 37-7-301, Mississippi Code of 1972, is amended as follows:
37-7-301. The school boards of all school districts shall have the following powers, authority and duties in addition to all others imposed or granted by law, to wit:
(a) To organize and operate the schools of the district and to make such division between the high school grades and elementary grades as, in their judgment, will serve the best interests of the school;
(b) To introduce public school music, art, manual training and other special subjects into either the elementary or high school grades, as the board shall deem proper;
(c) To be the custodians of real and personal school property and to manage, control and care for same, both during the school term and during vacation;
(d) To have responsibility for the erection, repairing and equipping of school facilities and the making of necessary school improvements;
(e) To suspend or to expel a pupil or to change the placement of a pupil to the school district's alternative school or homebound program for misconduct in the school or on school property, as defined in Section 37-11-29, on the road to and from school, or at any school-related activity or event, or for conduct occurring on property other than school property or other than at a school-related activity or event when such conduct by a pupil, in the determination of the school superintendent or principal, renders that pupil's presence in the classroom a disruption to the educational environment of the school or a detriment to the best interest and welfare of the pupils and teacher of such class as a whole, and to delegate such authority to the appropriate officials of the school district;
(f) To visit schools in the district, in their discretion, in a body for the purpose of determining what can be done for the improvement of the school in a general way;
(g) To support, within reasonable limits, the superintendent, principal and teachers where necessary for the proper discipline of the school;
(h) To exclude from
the schools students with what appears to be infectious or contagious diseases; * * * however, such student may be allowed
to return to school upon presenting a certificate from a public health officer,
duly licensed physician or nurse practitioner that the student is free from
such disease;
(i) To require those vaccinations specified by the State Health Officer as provided in Section 41-23-37;
(j) To see that all necessary utilities and services are provided in the schools at all times when same are needed;
(k) To authorize the
use of the school buildings and grounds for the holding of public meetings and
gatherings of the people under such regulations as may be prescribed by * * * the board;
(l) To prescribe and enforce rules and regulations not inconsistent with law or with the regulations of the State Board of Education for their own government and for the government of the schools, and to transact their business at regular and special meetings called and held in the manner provided by law;
(m) To maintain and operate all of the schools under their control for such length of time during the year as may be required;
(n) To enforce in the schools the courses of study and the use of the textbooks prescribed by the proper authorities;
(o) To make orders directed to the superintendent of schools for the issuance of pay certificates for lawful purposes on any available funds of the district and to have full control of the receipt, distribution, allotment and disbursement of all funds provided for the support and operation of the schools of such school district whether such funds be derived from state appropriations, local ad valorem tax collections, or otherwise. The local school board shall be authorized and empowered to promulgate rules and regulations that specify the types of claims and set limits of the dollar amount for payment of claims by the superintendent of schools to be ratified by the board at the next regularly scheduled meeting after payment has been made;
(p) To select all school district personnel in the manner provided by law, and to provide for such employee fringe benefit programs, including accident reimbursement plans, as may be deemed necessary and appropriate by the board;
(q) To provide athletic programs and other school activities and to regulate the establishment and operation of such programs and activities;
(r) To join, in their discretion, any association of school boards and other public school-related organizations, and to pay from local funds other than total funding formula funds, any membership dues;
(s) To expend local
school activity funds, or other available school district funds, other than
total funding formula funds, for the purposes prescribed under this paragraph.
"Activity funds" shall mean all funds received by school officials in
all school districts paid or collected to participate in any school activity,
such activity being part of the school program and partially financed with
public funds or supplemented by public funds. The term "activity
funds" shall not include any funds raised and/or expended by any
organization unless commingled in a bank account with existing activity funds,
regardless of whether the funds were raised by school employees or received by
school employees during school hours or using school facilities, and regardless
of whether a school employee exercises influence over the expenditure or
disposition of such funds. Organizations shall not be required to make any
payment to any school for the use of any school facility if, in the discretion
of the local school governing board, the organization's function shall be
deemed to be beneficial to the official or extracurricular programs of the
school. For the purposes of this provision, the term "organization"
shall not include any organization subject to the control of the local school
governing board. Activity funds may only be expended for any necessary
expenses or travel costs, including advances, incurred by students and their
chaperons in attending any in-state or out-of-state school-related programs,
conventions or seminars and/or any commodities, equipment, travel expenses,
purchased services or school supplies which the local school governing board,
in its discretion, shall deem beneficial to the official or extracurricular
programs of the district, including items which may subsequently become the
personal property of individuals, including yearbooks, athletic apparel, book
covers and trophies. Activity funds may be used to pay travel expenses of
school district personnel. The local school governing board shall be
authorized and empowered to promulgate rules and regulations specifically
designating for what purposes school activity funds may be expended. The local
school governing board shall provide: (i) that such school activity
funds shall be maintained and expended by the principal of the school
generating the funds in individual bank accounts * * *; or (ii) that such school activity
funds shall be maintained and expended by the superintendent of schools in a
central depository approved by the board. The local school governing board
shall provide that such school activity funds be audited as part of the annual
audit required in Section 37-9-18. The State Department of Education shall
prescribe a uniform system of accounting and financial reporting for all school
activity fund transactions;
(t) To enter into an energy performance contract, energy services contract, on a shared-savings, lease or lease-purchase basis, for energy efficiency services and/or equipment as provided for in Section 31-7-14;
(u) To maintain accounts and issue pay certificates on school food service bank accounts;
(v) (i) To lease a school
building from an individual, partnership, nonprofit corporation or a private
for-profit corporation for the use of such school district, and to expend funds
therefor as may be available from any sources other than total funding formula
funds * * *. The
school board of the school district desiring to lease a school building shall
declare by resolution that a need exists for a school building and that the
school district cannot provide the necessary funds to pay the cost or its
proportionate share of the cost of a school building required to meet the
present needs. The resolution so adopted by the school board shall be
published once each week for three (3) consecutive weeks in a newspaper having
a general circulation in the school district involved, with the first
publication thereof to be made not less than thirty (30) days prior to the date
upon which the school board is to act on the question of leasing a school
building. If no petition requesting an election is filed prior to such meeting
as hereinafter provided, then the school board may, by resolution spread upon
its minutes, proceed to lease a school building. If at any time * * * before the meeting a
petition signed by not less than twenty percent (20%) or fifteen hundred
(1500), whichever is less, of the qualified electors of the school district
involved shall be filed with the school board requesting that an election be
called on the question, then the school board shall, not later than the next
regular meeting, adopt a resolution calling an election to be held within such
school district upon the question of authorizing the school board to lease a
school building. Such election shall be called and held, and notice thereof
shall be given, in the same manner for elections upon the questions of the
issuance of the bonds of school districts, and the results thereof shall be
certified to the school board. If at least three-fifths (3/5) of the qualified
electors of the school district who voted in such election shall vote in favor
of the leasing of a school building, then the school board shall proceed to
lease a school building. The term of the lease contract shall not exceed
twenty (20) years, and the total cost of such lease shall be either the amount
of the lowest and best bid accepted by the school board after advertisement for
bids or an amount not to exceed the current fair market value of the lease as
determined by the averaging of at least two (2) appraisals by certified general
appraisers licensed by the State of Mississippi. The term "school
building" as used in this paragraph (v)(i) shall be construed to mean any
building or buildings used for classroom purposes in connection with the
operation of schools and shall include the site therefor, necessary support
facilities, and the equipment thereof and appurtenances thereto such as heating
facilities, water supply, sewage disposal, landscaping, walks, drives and
playgrounds. The term "lease" as used in this paragraph (v)(i) may
include a lease-purchase contract;
(ii) If two (2) or more school districts propose to enter into a lease contract jointly, then joint meetings of the school boards having control may be held but no action taken shall be binding on any such school district unless the question of leasing a school building is approved in each participating school district under the procedure hereinabove set forth in paragraph (v)(i). All of the provisions of paragraph (v)(i) regarding the term and amount of the lease contract shall apply to the school boards of school districts acting jointly. Any lease contract executed by two (2) or more school districts as joint lessees shall set out the amount of the aggregate lease rental to be paid by each, which may be agreed upon, but there shall be no right of occupancy by any lessee unless the aggregate rental is paid as stipulated in the lease contract. All rights of joint lessees under the lease contract shall be in proportion to the amount of lease rental paid by each;
(w) To employ all
noninstructional and * * *
nonlicensed employees and fix the duties and compensation of such
personnel deemed necessary pursuant to the recommendation of the superintendent
of schools;
(x) To employ and fix the duties and compensation of such legal counsel as deemed necessary;
(y) Subject to rules and regulations of the State Board of Education, to purchase, own and operate trucks, vans and other motor vehicles, which shall bear the proper identification required by law;
(z) To expend funds for the payment of substitute teachers and to adopt reasonable regulations for the employment and compensation of such substitute teachers;
(aa) To acquire in its
own name by purchase all real property which shall be necessary and desirable
in connection with the construction, renovation or improvement of any public
school building or structure. Whenever the purchase price for such real
property is greater than Fifty Thousand Dollars ($50,000.00), the school board
shall not purchase the property for an amount exceeding the fair market value
of such property as determined by the average of at least two (2) independent
appraisals by certified general appraisers licensed by the State of
Mississippi. If the board shall be unable to agree with the owner of any such real
property in connection with any such project, the board shall have the power
and authority to acquire any such real property by condemnation proceedings
pursuant to Section 11-27-1 et seq., * * * and for such purpose,
the right of eminent domain is hereby conferred upon and vested in * * * the board. * * * The local school board
is authorized to grant an easement for ingress and egress over sixteenth
section land or lieu land in exchange for a similar easement upon adjoining
land where the exchange of easements affords substantial benefit to the
sixteenth section land; * * *provided, however, the exchange must be based upon values as
determined by a competent appraiser, with any differential in value to be
adjusted by cash payment. Any easement rights granted over sixteenth section
land under such authority shall terminate when the easement ceases to be used
for its stated purpose. No sixteenth section or lieu land which is subject to
an existing lease shall be burdened by any such easement except by consent of
the lessee or unless the school district shall acquire the unexpired leasehold
interest affected by the easement;
(bb) To charge reasonable fees related to the educational programs of the district, in the manner prescribed in Section 37-7-335;
(cc) Subject to rules and regulations of the State Board of Education, to purchase relocatable classrooms for the use of such school district, in the manner prescribed in Section 37-1-13;
(dd) Enter into contracts or agreements with other school districts, political subdivisions or governmental entities to carry out one or more of the powers or duties of the school board, or to allow more efficient utilization of limited resources for providing services to the public;
(ee) To provide for in-service training for employees of the district;
(ff) As part of their duties to prescribe the use of textbooks, to provide that parents and legal guardians shall be responsible for the textbooks and for the compensation to the school district for any books which are not returned to the proper schools upon the withdrawal of their dependent child. If a textbook is lost or not returned by any student who drops out of the public school district, the parent or legal guardian shall also compensate the school district for the fair market value of the textbooks;
(gg) To conduct fund-raising
activities on behalf of the school district that the local school board, in its
discretion, deems appropriate or beneficial to the official or extracurricular
programs of the district * * *; provided that, subject to the following:
(i) Any proceeds of the fund-raising activities shall be treated as "activity funds" and shall be accounted for as are other activity funds under this section; and
(ii) Fund-raising activities conducted or authorized by the board for the sale of school pictures, the rental of caps and gowns or the sale of graduation invitations for which the school board receives a commission, rebate or fee shall contain a disclosure statement advising that a portion of the proceeds of the sales or rentals shall be contributed to the student activity fund;
(hh) To allow individual lessons for music, art and other curriculum-related activities for academic credit or nonacademic credit during school hours and using school equipment and facilities, subject to uniform rules and regulations adopted by the school board;
(ii) To charge reasonable fees for participating in an extracurricular activity for academic or nonacademic credit for necessary and required equipment such as safety equipment, band instruments and uniforms;
(jj) To conduct or participate in any fund-raising activities on behalf of or in connection with a tax-exempt charitable organization;
(kk) To exercise such powers as may be reasonably necessary to carry out the provisions of this section;
(ll) To expend funds for the services of nonprofit arts organizations or other such nonprofit organizations who provide performances or other services for the students of the school district;
(mm) To expend federal No Child Left Behind Act funds, or any other available funds that are expressly designated and authorized for that use, to pay training, educational expenses, salary incentives and salary supplements to employees of local school districts; except that incentives shall not be considered part of the local supplement, nor shall incentives be considered part of the local supplement paid to an individual teacher for the purposes of Section 37-19-7(1);
(nn) To use any available funds, not appropriated or designated for any other purpose, for reimbursement to the state-licensed employees from both in state and out of state, who enter into a contract for employment in a school district, for the expense of moving when the employment necessitates the relocation of the licensed employee to a different geographical area than that in which the licensed employee resides before entering into the contract. The reimbursement shall not exceed One Thousand Dollars ($1,000.00) for the documented actual expenses incurred in the course of relocating, including the expense of any professional moving company or persons employed to assist with the move, rented moving vehicles or equipment, mileage in the amount authorized for county and municipal employees under Section 25-3-41 if the licensed employee used his personal vehicle or vehicles for the move, meals and such other expenses associated with the relocation. No licensed employee may be reimbursed for moving expenses under this section on more than one (1) occasion by the same school district. Nothing in this section shall be construed to require the actual residence to which the licensed employee relocates to be within the boundaries of the school district that has executed a contract for employment in order for the licensed employee to be eligible for reimbursement for the moving expenses. However, the licensed employee must relocate within the boundaries of the State of Mississippi. Any individual receiving relocation assistance through the Critical Teacher Shortage Act as provided in Section 37-159-5 shall not be eligible to receive additional relocation funds as authorized in this paragraph;
(oo) To use any available funds, not appropriated or designated for any other purpose, to reimburse persons who interview for employment as a licensed employee with the district for the mileage and other actual expenses incurred in the course of travel to and from the interview at the rate authorized for county and municipal employees under Section 25-3-41;
(pp) Consistent with the report of the Task Force to Conduct a Best Financial Management Practices Review, to improve school district management and use of resources and identify cost savings as established in Section 8 of Chapter 610, Laws of 2002, local school boards are encouraged to conduct independent reviews of the management and efficiency of schools and school districts. Such management and efficiency reviews shall provide state and local officials and the public with the following:
(i) An assessment of a school district's governance and organizational structure;
(ii) An assessment of the school district's financial and personnel management;
(iii) An assessment of revenue levels and sources;
(iv) An assessment of facilities utilization, planning and maintenance;
(v) An assessment of food services, transportation and safety/security systems;
(vi) An assessment of instructional and administrative technology;
(vii) A review of the instructional management and the efficiency and effectiveness of existing instructional programs; and
(viii) Recommended methods for increasing efficiency and effectiveness in providing educational services to the public;
(qq) To enter into agreements with other local school boards for the establishment of an educational service agency (ESA) to provide for the cooperative needs of the region in which the school district is located, as provided in Section 37-7-345;
(rr) To * * * incorporate financial
literacy * * *
components within the current curriculum offered to for students in
Grades * * * 6 through 8.
The current curriculum for Grades 6 through 12 shall include content on
financial literacy education. Each student during Grade 9, 10, 11 or 12 shall
take and pass a one-half (1/2) Carnegie Unit course in personal finance or a
full Carnegie Unit course where half the course standards are financial
literacy in order to earn a high school diploma. The financial literacy
program shall include, but is not limited to, instruction in the same areas of
personal business and finance as required under Section 37-1-3(2)(b). The
school board may coordinate with volunteer teachers from local community
organizations, including, but not limited to, the following: United States
Department of Agriculture Rural Development, United States Department of
Housing and Urban Development, Junior Achievement, bankers and other nonprofit
organizations. * * * In addition to any
financial literacy standards required by the State Department of Education in
the College and Career Readiness Standards, the financial literacy program for
students in Grades 9, 10, 11 and 12 shall include:
(i) Decision making;
(ii) Earning an income;
(iii) Saving and spending;
(iv) Use of credit; and
(v) Budgeting.
The school board shall require schools to make best efforts to cover as many of these topics as possible through the curriculum implemented for Grades 6 through 8;
(ss) To collaborate with the State Board of Education, Community Action Agencies or the Department of Human Services to develop and implement a voluntary program to provide services for a prekindergarten program that addresses the cognitive, social, and emotional needs of four-year-old and three-year-old children. The school board may utilize any source of available revenue to fund the voluntary program. Effective with the 2013-2014 school year, to implement voluntary prekindergarten programs under the Early Learning Collaborative Act of 2013 pursuant to state funds awarded by the State Department of Education on a matching basis;
(tt) With respect to any lawful, written obligation of a school district, including, but not limited to, leases (excluding leases of sixteenth section public school trust land), bonds, notes, or other agreement, to agree in writing with the obligee that the Department of Revenue or any state agency, department or commission created under state law may:
(i) Withhold all or any part (as agreed by the school board) of any monies which such local school board is entitled to receive from time to time under any law and which is in the possession of the Department of Revenue, or any state agency, department or commission created under state law; and
(ii) Pay the same over to any financial institution, trustee or other obligee, as directed in writing by the school board, to satisfy all or part of such obligation of the school district.
The school board may make such written agreement to withhold and transfer funds irrevocable for the term of the written obligation and may include in the written agreement any other terms and provisions acceptable to the school board. If the school board files a copy of such written agreement with the Department of Revenue, or any state agency, department or commission created under state law then the Department of Revenue or any state agency, department or commission created under state law shall immediately make the withholdings provided in such agreement from the amounts due the local school board and shall continue to pay the same over to such financial institution, trustee or obligee for the term of the agreement.
This paragraph (tt) shall not grant any extra authority to a school board to issue debt in any amount exceeding statutory limitations on assessed value of taxable property within such school district or the statutory limitations on debt maturities, and shall not grant any extra authority to impose, levy or collect a tax which is not otherwise expressly provided for, and shall not be construed to apply to sixteenth section public school trust land;
(uu) With respect to any matter or transaction that is competitively bid by a school district, to accept from any bidder as a good-faith deposit or bid bond or bid surety, the same type of good-faith deposit or bid bond or bid surety that may be accepted by the state or any other political subdivision on similar competitively bid matters or transactions. This paragraph (uu) shall not be construed to apply to sixteenth section public school trust land. The school board may authorize the investment of any school district funds in the same kind and manner of investments, including pooled investments, as any other political subdivision, including community hospitals;
(vv) To utilize the alternate method for the conveyance or exchange of unused school buildings and/or land, reserving a partial or other undivided interest in the property, as specifically authorized and provided in Section 37-7-485;
(ww) To delegate, privatize or otherwise enter into a contract with private entities for the operation of any and all functions of nonacademic school process, procedures and operations including, but not limited to, cafeteria workers, janitorial services, transportation, professional development, achievement and instructional consulting services materials and products, purchasing cooperatives, insurance, business manager services, auditing and accounting services, school safety/risk prevention, data processing and student records, and other staff services; however, the authority under this paragraph does not apply to the leasing, management or operation of sixteenth section lands. Local school districts, working through their regional education service agency, are encouraged to enter into buying consortia with other member districts for the purposes of more efficient use of state resources as described in Section 37-7-345;
(xx) To partner with entities, organizations and corporations for the purpose of benefiting the school district;
(yy) To borrow funds from the Rural Economic Development Authority for the maintenance of school buildings;
(zz) To fund and operate voluntary early childhood education programs, defined as programs for children less than five (5) years of age on or before September 1, and to use any source of revenue for such early childhood education programs. Such programs shall not conflict with the Early Learning Collaborative Act of 2013;
(aaa) To issue and provide for the use of procurement cards by school board members, superintendents and licensed school personnel consistent with the rules and regulations of the Mississippi Department of Finance and Administration under Section 31-7-9; and
(bbb) To conduct an annual comprehensive evaluation of the superintendent of schools consistent with the assessment components of paragraph (pp) of this section and the assessment benchmarks established by the Mississippi School Board Association to evaluate the success the superintendent has attained in meeting district goals and objectives, the superintendent's leadership skill and whether or not the superintendent has established appropriate standards for performance, is monitoring success and is using data for improvement.
SECTION 92. Section 37-15-38, Mississippi Code of 1972, is amended as follows:
37-15-38. (1) The following phrases have the meanings ascribed in this section unless the context clearly requires otherwise:
(a) A dual enrolled student is a student who is enrolled in a community or junior college or state institution of higher learning while enrolled in high school.
(b) A dual credit student is a student who is enrolled in a community or junior college or state institution of higher learning while enrolled in high school and who is receiving high school and college credit for postsecondary coursework.
(2) A local school board, charter school governing board, the Board of Trustees of State Institutions of Higher Learning and the Mississippi Community College Board shall establish a dual enrollment system under which students in the school district or charter school who meet the prescribed criteria of this section may be enrolled in a postsecondary institution in Mississippi while they are still in school.
(3) Dual credit eligibility. Before credits earned by a qualified high school student from a community or junior college or state institution of higher learning may be transferred to the student's home school district or charter school, the student must be properly enrolled in a dual enrollment program.
(4) Admission criteria for dual enrollment in community and junior college or university programs. The Mississippi Community College Board and the Board of Trustees of State Institutions of Higher Learning may recommend to the State Board of Education admission criteria for dual enrollment programs under which high school students may enroll at a community or junior college or university while they are still attending high school and enrolled in high school courses. Students may be admitted to enroll in community or junior college courses under the dual enrollment programs if they meet that individual institution's stated dual enrollment admission requirements.
(5) Tuition and cost responsibility. Tuition and costs for university-level courses and community and junior college courses offered under a dual enrollment program may be paid for by the postsecondary institution, the local school district, the charter school, the parents or legal guardians of the student, or by grants, foundations or other private or public sources. Payment for tuition and any other costs must be made directly to the credit-granting institution.
(6) Transportation responsibility. Any transportation required by a student to participate in the dual enrollment program is the responsibility of the parent, custodian or legal guardian of the student. Transportation costs may be paid from any available public or private sources, including the local school district or charter school.
(7) School district net enrollment credit. When dually enrolled, the student may be counted, for total funding formula purposes, in the net enrollment of the public school district or charter school in which the student attends high school.
(8) High school student transcript transfer requirements. Grades and college credits earned by a student admitted to a dual credit program must be recorded on the high school student record and on the college transcript at the university or community or junior college where the student attends classes. The transcript of the university or community or junior college coursework may be released to another institution or applied toward college graduation requirements.
(9) Determining factor of prerequisites for dual enrollment courses. Each university and community or junior college participating in a dual enrollment program shall determine course prerequisites. Course prerequisites shall be the same for dual enrolled students as for regularly enrolled students at that university or community or junior college.
(10) Process for determining articulation of curriculum between high school, university, and community and junior college courses. All dual credit courses must meet the standards established at the postsecondary level. Postsecondary level developmental courses may not be considered as meeting the requirements of the dual credit program. Dual credit memorandum of understandings must be established between each postsecondary institution and the school district and charter school implementing a dual credit program.
(11) [Deleted]
(12) Eligible courses for dual credit programs. Courses eligible for dual credit include, but are not necessarily limited to, foreign languages, advanced math courses, advanced science courses, performing arts, advanced business and technology, and career and technical courses. Distance Learning Collaborative Program courses approved under Section 37-67-1 shall be fully eligible for dual credit. All courses being considered for dual credit must receive unconditional approval from the superintendent of the local school district or charter school governing board and the chief instructional officer at the participating community or junior college or university in order for college credit to be awarded. A university or community or junior college shall make the final decision on what courses are eligible for semester hour credits.
(13) High school Carnegie unit equivalency. One (1) three-hour university or community or junior college course is equal to one (1) high school Carnegie unit.
(14) Course alignment. The universities, community and junior colleges and the State Department of Education shall periodically review their respective policies and assess the place of dual credit courses within the context of their traditional offerings.
(15) Maximum dual credits allowed. It is the intent of the dual enrollment program to make it possible for every eligible student who desires to earn a semester's worth of college credit in high school to do so. A qualified dually enrolled high school student must be allowed to earn an unlimited number of college or university credits for dual credit.
(16) Dual credit program allowances. A student may be granted credit delivered through the following means:
(a) Examination preparation taught at a high school by a qualified teacher. A student may receive credit at the secondary level after completion of an approved course and passing the standard examination, such as an Advanced Placement or International Baccalaureate course through which a high school student is allowed CLEP credit by making a three (3) or higher on the end-of-course examination.
(b) College or university courses taught at a high school or designated postsecondary site by a qualified teacher who is an employee of the school district or charter school and approved as an instructor by the collaborating college or university.
(c) College or university courses taught at a college, university or high school by an instructor employed by the college or university and approved by the collaborating school district or charter school.
(d) Online courses of any public university, community or junior college in Mississippi.
(17) Qualifications of dual credit instructors. A dual credit academic instructor must meet the requirements set forth by the regional accrediting association (Southern Association of College and Schools). University and community and junior college personnel have the sole authority in the selection of dual credit instructors.
A dual credit career and technical education instructor must meet the requirements set forth by the Mississippi Community College Board in the qualifications manual for postsecondary career and technical personnel.
(18) Guidance on local agreements. The Chief Academic Officer of the State Board of Trustees of State Institutions of Higher Learning and the Chief Instructional Officers of the Mississippi Community College Board and the State Department of Education, working collaboratively, shall develop a template to be used by the individual community and junior colleges and institutions of higher learning for consistent implementation of the dual enrollment program throughout the State of Mississippi.
(19) Mississippi Works
Dual Enrollment-Dual Credit Option. A local school board and the local
community colleges board shall establish a Mississippi Works Dual Enrollment-Dual
Credit Option Program under which potential or recent student dropouts may
dually enroll in their home school and a local community college in a dual
credit program consisting of high school completion coursework and a community
college credential, certificate or degree program. Students completing the
dual enrollment-credit option may obtain their high school diploma while
obtaining a community college credential, certificate or degree. The
Mississippi Department of Employment Security shall assist students who have
successfully completed the Mississippi Works Dual Enrollment-Dual Credit Option
in securing a job upon the application of the student or the participating
school or community college. The Mississippi Works Dual Enrollment-Dual Credit
Option Program will be implemented statewide in the 2012-2013 school year and
thereafter. The State Board of Education, local school board and the local
community college board shall establish criteria for the Dual Enrollment-Dual
Credit Program. Students enrolled in the program will not be eligible to
participate in interscholastic sports or other extracurricular activities at
the home school district. Tuition and costs for community college courses
offered under the Dual Enrollment-Dual Credit Program shall not be charged to
the student, parents or legal guardians. When dually enrolled, the student
shall be counted, for total funding formula purposes, in the net enrollment of
the public school district or charter school in which the student
attends high school. Any transportation required by the student to participate
in the Dual Enrollment-Dual Credit Program is the responsibility of the parent
or legal guardian of the student, and transportation costs may be paid from any
available public or private sources, including the local school district or
charter school. Grades and college credits earned by a student admitted to
this Dual Enrollment-Dual Credit Program shall be recorded on the high school
student record and on the college transcript at the community college and high
school where the student attends classes. The transcript of the community
college coursework may be released to another institution or applied toward
college graduation requirements. Any course that is required for subject area
testing as a requirement for graduation from a public school in Mississippi is
eligible for dual credit, and courses eligible for dual credit shall also
include career, technical and degree program courses. All courses eligible for
dual credit shall be approved by the superintendent of the local school
district or charter school governing board and the chief instructional
officer at the participating community college in order for college credit to
be awarded. A community college shall make the final decision on what courses
are eligible for semester hour credits and the local school superintendent,
subject to approval by the * * * State Department of
Education, shall make the final decision on the transfer of college courses
credited to the student's high school transcript.
SECTION 93. Section 37-16-3, Mississippi Code of 1972, is amended as follows:
37-16-3. (1) The State Department of Education is directed to implement a program of statewide assessment testing which shall provide for the improvement of the operation and management of the public schools. The statewide program shall be timed, as far as possible, so as not to conflict with ongoing district assessment programs. As part of the program, the department shall:
(a) Establish, with the approval of the State Board of Education, minimum performance standards related to the goals for education contained in the state's plan including, but not limited to, basic skills in reading, writing and mathematics. The minimum performance standards shall be approved by April 1 in each year they are established.
(b) Conduct a uniform
statewide testing program in grades deemed appropriate in the public schools,
including charter schools, which shall include the administration of a career-readiness
assessment, such as, but not limited to, the ACT WorkKeys Assessment, deemed
appropriate by the * * *
State Department of Education working in coordination with the Office of
Workforce Development, to any students electing to take the assessment. Each
individual school district and charter school shall determine whether
the assessment is administered in the tenth, eleventh or twelfth grade. The
program may test skill areas, basic skills and high school course content.
(c) Monitor the results of the assessment program and, at any time the composite student performance of a school or basic program is found to be below the established minimum standards, notify the district superintendent or the governing board of the charter school, as the case may be, the school principal and the school advisory committee or other existing parent group of the situation within thirty (30) days of its determination. The department shall further provide technical assistance to a school district in the identification of the causes of this deficiency and shall recommend courses of action for its correction.
(d) Provide technical assistance to the school districts, when requested, in the development of student performance standards in addition to the established minimum statewide standards.
(e) Issue security procedure regulations providing for the security and integrity of the tests that are administered under the basic skills assessment program.
(f) In case of an allegation of a testing irregularity that prompts a need for an investigation by the Department of Education, the department may, in its discretion, take complete control of the statewide test administration in a school district or any part thereof, including, but not limited to, obtaining control of the test booklets and answer documents. In the case of any verified testing irregularity that jeopardized the security and integrity of the test(s), validity or the accuracy of the test results, the cost of the investigation and any other actual and necessary costs related to the investigation paid by the Department of Education shall be reimbursed by the local school district from funds other than federal funds, total funding formula funds provided in Sections 37-151-200 through 37-151-215, or any other state funds within six (6) months from the date of notice by the department to the school district or charter school to make reimbursement to the department.
(2) Uniform basic skills tests shall be completed by each student in the appropriate grade. These tests shall be administered in such a manner as to preserve the integrity and validity of the assessment. In the event of excused or unexcused student absences, make-up tests shall be given. The school superintendent of every school district in the state and the principal of each charter school shall annually certify to the State Department of Education that each student enrolled in the appropriate grade has completed the required basic skills assessment test for his or her grade in a valid test administration.
(3) Within five (5) days of completing the administration of a statewide test, the principal of the school where the test was administered shall certify under oath to the State Department of Education that the statewide test was administered in strict accordance with the Requirements of the Mississippi Statewide Assessment System as adopted by the State Board of Education. The principal's sworn certification shall be set forth on a form developed and approved by the Department of Education. If, following the administration of a statewide test, the principal has reason to believe that the test was not administered in strict accordance with the Requirements of the Mississippi Statewide Assessment System as adopted by the State Board of Education, the principal shall submit a sworn certification to the Department of Education setting forth all information known or believed by the principal about all potential violations of the Requirements of the Mississippi Statewide Assessment System as adopted by the State Board of Education. The submission of false information or false certification to the Department of Education by any licensed educator may result in licensure disciplinary action pursuant to Section 37-3-2 and criminal prosecution pursuant to Section 37-16-4.
SECTION 94. Section 37-17-6, Mississippi Code of 1972, is amended as follows:
37-17-6. (1) The State Board of Education, acting through the Commission on School Accreditation, shall establish and implement a permanent performance-based accreditation system, and all noncharter public elementary and secondary schools shall be accredited under this system.
(2) School districts and charter schools shall be required to provide school classroom space that is air-conditioned as a minimum requirement for accreditation.
(3) (a) The State Board of Education, acting through the Commission on School Accreditation, shall require that school districts employ certified school librarians according to the following formula:
Number of Students Number of Certified
Per School Library School Librarians
0 - 499 Students 1/2 Full-time Equivalent
Certified Librarian
500 or More Students 1 Full-time Certified
Librarian
(b) The State Board of Education, however, may increase the number of positions beyond the above requirements.
(c) The assignment of certified school librarians to the particular schools shall be at the discretion of the local school district. No individual shall be employed as a certified school librarian without appropriate training and certification as a school librarian by the State Department of Education.
(d) School librarians in the district shall spend at least fifty percent (50%) of direct work time in a school library and shall devote no more than one-fourth (1/4) of the workday to administrative activities that are library related.
(e) Nothing in this subsection shall prohibit any school district from employing more certified school librarians than are provided for in this section.
(f) Any additional millage levied to fund school librarians required for accreditation under this subsection shall be included in the tax increase limitation set forth in Sections 37-57-105 and 37-57-107 and shall not be deemed a new program for purposes of the limitation.
(4) [Deleted]
(5) (a) The State Department of Education, acting through the Mississippi Commission on School Accreditation, shall implement a single "A" through "F" school and school district accountability system complying with applicable federal and state requirements in order to reach the following educational goals:
(i) To mobilize resources and supplies to ensure that all students exit third grade reading on grade level;
(ii) To reduce the student dropout rate to ten percent (10%) by 2015; and
(iii) To have sixty percent (60%) of students scoring proficient and advanced on assessments.
(b) The State Department of Education shall combine the state school and school district accountability system with the federal system in order to have a single system.
(c) The State Department of Education shall establish five (5) performance categories ("A," "B," "C," "D" and "F") for the accountability system based on the following criteria:
(i) Student Achievement: the percent of students proficient and advanced on the current state assessments;
(ii) Individual student growth: the percent of students making one (1) year's progress in one (1) year's time on the state assessment, with an emphasis on the progress of the lowest twenty-five percent (25%) of students in the school or district;
(iii) Four-year graduation rate: the percent of students graduating with a standard high school diploma in four (4) years, as defined by federal regulations;
(iv) The system shall include the federally compliant four-year graduation rate in school and school district accountability system calculations. Graduation rate will apply to high school, charter school and school district accountability ratings as a compensatory component. The system shall discontinue the use of the High School Completer Index (HSCI);
(v) The school and school district accountability system shall incorporate a standards-based growth model, in order to support improvement of individual student learning;
(vi) The State Department of Education shall determine feeder patterns of schools that do not earn a school grade because the grades and subjects taught at the school do not have statewide standardized assessments needed to calculate a school grade. Upon determination of the feeder pattern, the department shall notify schools and school districts prior to the release of the school grades. Feeder schools will be assigned the accountability designation of the school to which they provide students;
(vii) Standards for student, school and school district performance will be increased when student proficiency is at a seventy-five percent (75%) and/or when sixty-five percent (65%) of the schools and/or school districts and charter schools are earning a grade of "B" or higher, in order to raise the standard on performance after targets are met; and
(viii) The system shall include student performance on the administration of a career-readiness assessment, such as, but not limited to, the ACT WorkKeys Assessment, deemed appropriate by the State Department of Education working in coordination with the Office of Workforce Development.
(d) The department shall assist the Mississippi Charter School Authorizer Board in the development and implementation of a separate accountability standard to be used in addition to the accountability model established in this section, which shall be used in an evaluative manner to determine the expansion, closure or revocation of an existing charter school. The department shall establish a procedure under the accountability rating system for the calculation of additional quality points to be awarded to school districts wherein charter schools are located.
(6) Nothing in this section shall be deemed to require a nonpublic school that receives no local, state or federal funds for support to become accredited by the State Board of Education.
(7) The State Board of Education shall create an accreditation audit unit under the Commission on School Accreditation to determine whether schools are complying with accreditation standards.
(8) The State Board of Education shall be specifically authorized and empowered to withhold allocations from the total funding formula funds as provided in Sections 37-151-200 through 37-151-215 to any public school district or charter school for failure to timely report student, school personnel and fiscal data necessary to meet state and/or federal requirements.
(9) [Deleted]
(10) The State Board of Education shall establish, for those school districts and charter schools failing to meet accreditation standards, a program of development to be complied with in order to receive state funds, except as otherwise provided in subsection (15) of this section when the Governor has declared a state of emergency in a school district or as otherwise provided in Section 206, Mississippi Constitution of 1890. The state board, in establishing these standards, shall provide for notice to schools and sufficient time and aid to enable schools to attempt to meet these standards, unless procedures under subsection (15) of this section have been invoked.
(11) The State Board of Education shall be charged with the implementation of the program of development in each applicable school district as follows:
(a) Develop an impairment report for each district failing to meet accreditation standards in conjunction with school district officials;
(b) Notify any applicable school district failing to meet accreditation standards that it is on probation until corrective actions are taken or until the deficiencies have been removed. The local school district shall develop a corrective action plan to improve its deficiencies. For district academic deficiencies, the corrective action plan for each such school district shall be based upon a complete analysis of the following: student test data, student grades, student attendance reports, student dropout data, existence and other relevant data. The corrective action plan shall describe the specific measures to be taken by the particular school district and school to improve: (i) instruction; (ii) curriculum; (iii) professional development; (iv) personnel and classroom organization; (v) student incentives for performance; (vi) process deficiencies; and (vii) reporting to the local school board, parents and the community. The corrective action plan shall describe the specific individuals responsible for implementing each component of the recommendation and how each will be evaluated. All corrective action plans shall be provided to the State Board of Education as may be required. The decision of the State Board of Education establishing the probationary period of time shall be final;
(c) Offer, during the probationary period, technical assistance to the school district in making corrective actions. Subject to appropriations, the State Department of Education shall provide technical and/or financial assistance to all such school districts in order to implement each measure identified in that district's corrective action plan through professional development and on-site assistance. Each such school district shall apply for and utilize all available federal funding in order to support its corrective action plan in addition to state funds made available under this paragraph;
(d) Assign department personnel or contract, in its discretion, with the institutions of higher learning or other appropriate private entities with experience in the academic, finance and other operational functions of schools to assist school districts;
(e) Provide for publication of public notice at least one time during the probationary period, in a newspaper published within the jurisdiction of the school district failing to meet accreditation standards, or if no newspaper is published therein, then in a newspaper having a general circulation therein. The publication shall include the following: declaration of school system's status as being on probation; all details relating to the impairment report; and other information as the State Board of Education deems appropriate. Public notices issued under this section shall be subject to Section 13-3-31 and not contrary to other laws regarding newspaper publication.
(12) (a) If the recommendations for corrective action are not taken by the local school district or if the deficiencies are not removed by the end of the probationary period, the Commission on School Accreditation shall conduct a hearing to allow the affected school district to present evidence or other reasons why its accreditation should not be withdrawn. Additionally, if the local school district violates accreditation standards that have been determined by the policies and procedures of the State Board of Education to be a basis for withdrawal of school district's accreditation without a probationary period, the Commission on School Accreditation shall conduct a hearing to allow the affected school district to present evidence or other reasons why its accreditation should not be withdrawn. After its consideration of the results of the hearing, the Commission on School Accreditation shall be authorized, with the approval of the State Board of Education, to withdraw the accreditation of a public school district, and issue a request to the Governor that a state of emergency be declared in that district.
(b) (i) If the State Board of Education and the Commission on School Accreditation determine that an extreme emergency situation exists in a school district that jeopardizes the safety, security or educational interests of the children enrolled in the schools in that district and that emergency situation is believed to be related to a serious violation or violations of accreditation standards or state or federal law, the State Board of Education may request the Governor to declare a state of emergency in that school district. For purposes of this paragraph, the declarations of a state of emergency district's impairments are related to a lack of financial may include the school district's serious failure to meet minimum academic standards, as evidenced by a continued pattern of poor student performance, or impairments related to a lack of financial resources.
(ii) If the State Board of Education determines that a public school or district in the state which, during each of two (2) consecutive school years or during two (2) of three (3) consecutive school years, receives an "F" designation by the State Board of Education under the accountability rating system or has been persistently failing as defined by the State Board of Education; or if the State Board of Education determines that a public school or district in the state which, during each of four (4) consecutive school years, receives a "D" or "F" designation by the State Board of Education under the accountability rating system or has been persistently failing as defined by the State Board of Education; or if more than fifty percent (50%) of the schools within a school district are designated as Schools-At-Risk in any one (1) year, then the board may place such school or district into a District of Transformation. The State Board of Education shall take over only the number of schools and districts for which it has the capacity to serve. The State Board of Education shall adopt rules and regulations governing any additional requirements for placement into a District of Transformation and the operation thereof. School districts or schools that are eligible to be placed into a District of Transformation due to poor academic performance but are not absorbed due to the capacity of the State Board of Education, shall develop and implement a district improvement plan with prescriptive guidance and support from the Mississippi Department of Education, with the goal of helping the district improve student achievement. Failure of the school board, superintendent and school district staff to implement the plan with fidelity and participate in the activities provided as support by the department shall result in the school district retaining its eligibility for placement into a District of Transformation.
(iii) If the State Board of Education determined that a school district is impaired with a serious lack of financial resources, the State Board of Education may place the school district into a District of Transformation. If a school district is placed into a District of Transformation for financial reasons, the school district shall be required to reimburse the state for any costs incurred by the state on behalf of the school district.
(c) Whenever the Governor declares a state of emergency in a school district in response to a request made under paragraph (a) or (b) of this subsection, or when the State Board of Education places a school district into a District of Transformation due to poor academic performance or financial reasons, the State Board of Education may take one or more of the following actions:
(i) Declare a state of emergency, under which some or all of state funds can be escrowed except as otherwise provided in Section 206, Constitution of 1890, until the board determines corrective actions are being taken or the deficiencies have been removed, or that the needs of students warrant the release of funds. The funds may be released from escrow for any program which the board determines to have been restored to standard even though the state of emergency may not as yet be terminated for the district as a whole;
(ii) Override any decision of the local school board or superintendent of education, or both, concerning the management and operation of the school district, or initiate and make decisions concerning the management and operation of the school district;
(iii) Assign an interim superintendent, or in its discretion, contract with a private entity with experience in the academic, finance and other operational functions of schools and school districts, who will have those powers and duties prescribed in subsection (15) of this section;
(iv) Grant transfers to students who attend this school district so that they may attend other accredited schools or districts in a manner that is not in violation of state or federal law;
(v) For states of emergency declared under paragraph (a) only, if the accreditation deficiencies are related to the fact that the school district is too small, with too few resources, to meet the required standards and if another school district is willing to accept those students, abolish that district and assign that territory to another school district or districts. If the school district has proposed a voluntary consolidation with another school district or districts, then if the State Board of Education finds that it is in the best interest of the pupils of the district for the consolidation to proceed, the voluntary consolidation shall have priority over any such assignment of territory by the State Board of Education;
(vi) For actions taken pursuant to paragraph (b) only, reduce local supplements paid to school district employees, including, but not limited to, instructional personnel, assistant teachers and extracurricular activities personnel, if the district's impairment is related to a lack of financial resources, but only to an extent that will result in the salaries being comparable to districts similarly situated, as determined by the State Board of Education;
(vii) For actions taken pursuant to paragraph (b) only, the State Board of Education may take any action as prescribed in Section 37-17-13.
(d) At the time that satisfactory corrective action has been taken in a school district in which a state of emergency has been declared, the State Board of Education may request the Governor to declare that the state of emergency no longer exists in the district.
(e) The parent or legal guardian of a school-age child who is enrolled in a school district whose accreditation has been withdrawn by the Commission on School Accreditation and without approval of that school district may file a petition in writing to a school district accredited by the Commission on School Accreditation for a legal transfer. The school district accredited by the Commission on School Accreditation may grant the transfer according to the procedures of Section 37-15-31(1)(b). In the event the accreditation of the student's home district is restored after a transfer has been approved, the student may continue to attend the transferee school district. The per pupil amount of the total funding formula allotment for the student's home school district shall be transferred monthly to the school district accredited by the Commission on School Accreditation that has granted the transfer of the school-age child.
(f) Upon the declaration of a state of emergency for any school district in which the Governor has previously declared a state of emergency, the State Board of Education may either:
(i) Place the school district into district transformation, in which the school district shall remain until it has fulfilled all conditions related to district transformation. If the district was assigned an accreditation rating of "D" or "F" when placed into district transformation, the district shall be eligible to return to local control when the school district has attained a "C" rating or higher for three (3) consecutive years;
(ii) Abolish the school district and administratively consolidate the school district with one or more existing school districts;
(iii) Reduce the size of the district and administratively consolidate parts of the district, as determined by the State Board of Education. However, no school district which is not in district transformation shall be required to accept additional territory over the objection of the district; or
(iv) Require the school district to develop and implement a district improvement plan with prescriptive guidance and support from the State Department of Education, with the goal of helping the district improve student achievement. Failure of the school board, superintendent and school district staff to implement the plan with fidelity and participate in the activities provided as support by the department shall result in the school district retaining its eligibility for district transformation.
(13) Upon the declaration
of a state of emergency in a school district under subsection (12) of this
section, or upon the State Board of Education's placement of a school district
into a District of Transformation for academic or financial reasons, the
Commission on School Accreditation shall be responsible for public notice at
least once a week for at least three (3) consecutive weeks in a newspaper
published within the jurisdiction of the school district failing to meet
accreditation standards, or if no newspaper is published therein, then in a
newspaper having a general circulation therein. The size of the notice shall
be no smaller than one-fourth (1/4) of a standard newspaper page and shall be
printed in bold print. If an interim superintendent has been appointed for the
school district, the notice shall begin as follows: "By authority of
Section 37-17-6, * * * as amended, adopted by the Mississippi Legislature
during the 1991 Regular Session, this school district (name of school district)
is hereby placed under the jurisdiction of the State Department of Education
acting through its appointed interim superintendent (name of interim
superintendent)."
The notice also shall include, in the discretion of the State Board of Education, any or all details relating to the school district's emergency status, including the declaration of a state of emergency in the school district and a description of the district's impairment deficiencies, conditions of any district transformation status and corrective actions recommended and being taken. Public notices issued under this section shall be subject to Section 13-3-31 and not contrary to other laws regarding newspaper publication.
Upon termination of a school district in a District of Transformation, the Commission on School Accreditation shall cause notice to be published in the school district in the same manner provided in this section, to include any or all details relating to the corrective action taken in the school district that resulted in the termination of the state of emergency.
(14) The State Board of Education or the Commission on School Accreditation shall have the authority to require school districts to produce the necessary reports, correspondence, financial statements, and any other documents and information necessary to fulfill the requirements of this section.
Nothing in this section shall be construed to grant any individual, corporation, board or interim superintendent the authority to levy taxes except in accordance with presently existing statutory provisions.
(15) (a) Whenever the Governor declares a state of emergency in a school district in response to a request made under subsection (12) of this section, or when the State Board of Education places a school district into a District of Transformation for academic or financial reasons, the State Board of Education, in its discretion, may assign an interim superintendent to the school district, or in its discretion, may contract with an appropriate private entity with experience in the academic, finance and other operational functions of schools and school districts, who will be responsible for the administration, management and operation of the school district, including, but not limited to, the following activities:
(i) Approving or disapproving all financial obligations of the district, including, but not limited to, the employment, termination, nonrenewal and reassignment of all licensed and nonlicensed personnel, contractual agreements and purchase orders, and approving or disapproving all claim dockets and the issuance of checks; in approving or disapproving employment contracts of superintendents, assistant superintendents or principals, the interim superintendent shall not be required to comply with the time limitations prescribed in Sections 37-9-15 and 37-9-105;
(ii) Supervising the day-to-day activities of the district's staff, including reassigning the duties and responsibilities of personnel in a manner which, in the determination of the interim superintendent, will best suit the needs of the district;
(iii) Reviewing the district's total financial obligations and operations and making recommendations to the district for cost savings, including, but not limited to, reassigning the duties and responsibilities of staff;
(iv) Attending all meetings of the district's school board and administrative staff;
(v) Approving or disapproving all athletic, band and other extracurricular activities and any matters related to those activities;
(vi) Maintaining a detailed account of recommendations made to the district and actions taken in response to those recommendations;
(vii) Reporting periodically to the State Board of Education on the progress or lack of progress being made in the district to improve the district's impairments during the state of emergency; and
(viii) Appointing a parent advisory committee, comprised of parents of students in the school district that may make recommendations to the interim superintendent concerning the administration, management and operation of the school district.
The cost of the salary of the interim superintendent and any other actual and necessary costs related to district transformation status paid by the State Department of Education shall be reimbursed by the local school district from funds other than total funding formula funds as provided in Sections 37-151-200 through 37-151-215. In the alternative, the local school district may pay the cost of the salary of the interim superintendent. The department shall submit an itemized statement to the superintendent of the local school district for reimbursement purposes, and any unpaid balance may be withheld from the district's funding formula funds.
At the time that the Governor, in accordance with the request of the State Board of Education, declares that the state of emergency no longer exists in a school district, the interim superintendent assigned to the district shall remain in place for a period of two (2) years and shall work alongside the newly reconstituted school board. A new superintendent may be hired by the newly reconstituted board after the one (1) year state of emergency no longer exists, but he or she shall serve as deputy to the interim superintendent while the interim superintendent is assigned to the district.
(b) In order to provide loans to school districts under a state of emergency or in district transformation status that have impairments related to a lack of financial resources, the School District Emergency Assistance Fund is created as a special fund in the State Treasury into which monies may be transferred or appropriated by the Legislature from any available public education funds. Funds in the School District Emergency Assistance Fund up to a maximum balance of Three Million Dollars ($3,000,000.00) annually shall not lapse but shall be available for expenditure in subsequent years subject to approval of the State Board of Education. Any amount in the fund in excess of Three Million Dollars ($3,000,000.00) at the end of the fiscal year shall lapse into the State General Fund or the Education Enhancement Fund, depending on the source of the fund.
The State Board of Education may loan monies from the School District Emergency Assistance Fund to a school district that is under a state of emergency or in district transformation status, in those amounts, as determined by the board, that are necessary to correct the district's impairments related to a lack of financial resources. The loans shall be evidenced by an agreement between the school district and the State Board of Education and shall be repayable in principal, without necessity of interest, to the School District Emergency Assistance Fund by the school district from any allowable funds that are available. The total amount loaned to the district shall be due and payable within five (5) years after the impairments related to a lack of financial resources are corrected. If a school district fails to make payments on the loan in accordance with the terms of the agreement between the district and the State Board of Education, the State Department of Education, in accordance with rules and regulations established by the State Board of Education, may withhold that district's total funding formula funds in an amount and manner that will effectuate repayment consistent with the terms of the agreement; the funds withheld by the department shall be deposited into the School District Emergency Assistance Fund.
The State Board of Education shall develop a protocol that will outline the performance standards and requisite timeline deemed necessary for extreme emergency measures. If the State Board of Education determines that an extreme emergency exists, simultaneous with the powers exercised in this subsection, it shall take immediate action against all parties responsible for the affected school districts having been determined to be in an extreme emergency. The action shall include, but not be limited to, initiating civil actions to recover funds and criminal actions to account for criminal activity. Any funds recovered by the State Auditor or the State Board of Education from the surety bonds of school officials or from any civil action brought under this subsection shall be applied toward the repayment of any loan made to a school district hereunder.
(16) [Deleted]
(17) [Deleted]
(18) The State Board of Education, acting through the Commission on School Accreditation, shall require each school district to comply with standards established by the State Department of Audit for the verification of fixed assets and the auditing of fixed assets records as a minimum requirement for accreditation.
(19) [Deleted]
(20) [Deleted]
(21) If a local school district is determined as failing and placed into district transformation status for reasons authorized by the provisions of this section, the interim superintendent appointed to the district shall, within forty-five (45) days after being appointed, present a detailed and structured corrective action plan to move the local school district out of district transformation status to the deputy superintendent. A copy of the interim superintendent's corrective action plan shall also be filed with the State Board of Education.
(22) The State Board of Education shall integrate the requirements of the School Accountability Dashboard into the existing performance-based accreditation system and ensure compliance by all public schools and districts.
SECTION 95. Section 37-21-7, Mississippi Code of 1972, is amended as follows:
37-21-7. (1) This section shall be referred to as the "Mississippi Elementary Schools Assistant Teacher Program," the purpose of which shall be to provide an early childhood education program that assists in the instruction of basic skills. The State Board of Education is authorized, empowered and directed to implement a statewide system of assistant teachers in kindergarten classes and in the first, second and third grades. The assistant teacher shall assist pupils in actual instruction under the strict supervision of a licensed teacher.
(2) (a) Except as otherwise authorized under subsection (7), each school district shall employ the total number of assistant teachers funded under subsection (6) of this section. The superintendent of each district shall assign the assistant teachers to the kindergarten, first-, second- and third-grade classes in the district in a manner that will promote the maximum efficiency, as determined by the superintendent, in the instruction of skills such as verbal and linguistic skills, logical and mathematical skills, and social skills.
(b) If a licensed teacher to whom an assistant teacher has been assigned is required to be absent from the classroom, the assistant teacher may assume responsibility for the classroom in lieu of a substitute teacher. However, no assistant teacher shall assume sole responsibility of the classroom for more than three (3) consecutive school days. Further, in no event shall any assistant teacher be assigned to serve as a substitute teacher for any teacher other than the licensed teacher to whom that assistant teacher has been assigned.
(3) Assistant teachers shall have, at a minimum, a high school diploma or a High School Equivalency Diploma equivalent, and shall show demonstratable proficiency in reading and writing skills. The State Department of Education shall develop a testing procedure for assistant teacher applicants to be used in all school districts in the state.
(4) (a) In order to receive funding, each school district shall:
(i) Submit a plan on the implementation of a reading improvement program to the State Department of Education; and
(ii) Develop a plan of educational accountability and assessment of performance, including pretests and posttests, for reading in Grades 1 through 6.
(b) Additionally, each school district shall:
(i) Provide annually a mandatory preservice orientation session, using an existing in-school service day, for administrators and teachers on the effective use of assistant teachers as part of a team in the classroom setting and on the role of assistant teachers, with emphasis on program goals;
(ii) Hold periodic workshops for administrators and teachers on the effective use and supervision of assistant teachers;
(iii) Provide training annually on specific instructional skills for assistant teachers;
(iv) Annually evaluate their program in accordance with their educational accountability and assessment of performance plan; and
(v) Designate the necessary personnel to supervise and report on their program.
(5) The State Department of Education shall:
(a) Develop and assist in the implementation of a statewide uniform training module, subject to the availability of funds specifically appropriated therefor by the Legislature, which shall be used in all school districts for training administrators, teachers and assistant teachers. The module shall provide for the consolidated training of each assistant teacher and teacher to whom the assistant teacher is assigned, working together as a team, and shall require further periodic training for administrators, teachers and assistant teachers regarding the role of assistant teachers;
(b) Annually evaluate the program on the district and state level. Subject to the availability of funds specifically appropriated therefor by the Legislature, the department shall develop: (i) uniform evaluation reports, to be performed by the principal or assistant principal, to collect data for the annual overall program evaluation conducted by the department; or (ii) a program evaluation model that, at a minimum, addresses process evaluation; and
(c) Promulgate rules, regulations and such other standards deemed necessary to effectuate the purposes of this section. Noncompliance with the provisions of this section and any rules, regulations or standards adopted by the department may result in a violation of compulsory accreditation standards as established by the State Board of Education and the Commission on School Accreditation.
(6) Each school district shall be allotted sufficient funding under the total funding formula provided in Sections 37-151-200 through 37-151-215 for the purpose of employing assistant teachers. No assistant teacher shall be paid less than the amount he or she received in the prior school year. No school district shall receive any funds under this section for any school year during which the aggregate amount of the local contribution to the salaries of assistant teachers by the district shall have been reduced below such amount for the previous year.
For assistant teachers, the minimum annual salary shall be as follows:
* * * 2026-2027 and Subsequent
Years Minimum Salary.............
.............................................. * * * $20,000.00
In addition, for each one percent (1%) that the Sine Die General Fund Revenue Estimate Growth exceeds five percent (5%) in fiscal year 2006, as certified by the Legislative Budget Office to the State Board of Education and subject to the specific appropriation therefor by the Legislature, the State Board of Education shall revise the salary scale in the appropriate year to provide an additional one percent (1%) across-the-board increase in the base salaries for assistant teachers. The State Board of Education shall revise the salaries prescribed above for assistant teachers to conform to any adjustments made in prior fiscal years due to revenue growth over and above five percent (5%). The assistant teachers shall not be restricted to working only in the grades for which the funds were allotted, but may be assigned to other classes as provided in subsection (2)(a) of this section.
(7) (a) As an alternative to employing assistant teachers, any school district may use the funding provided under subsection (6) of this section for the purpose of employing licensed teachers for kindergarten, first-, second- and third-grade classes; however, no school district shall be authorized to use the funding for assistant teachers for the purpose of employing licensed teachers unless the district has established that the employment of licensed teachers using such funds will reduce the teacher:student ratio in the kindergarten, first-, second- and third-grade classes. All state funds for assistant teachers shall be applied to reducing teacher:student ratio in Grades K-3.
It is the intent of the Legislature that no school district shall dismiss any assistant teacher for the purpose of using the assistant teacher funding to employ licensed teachers. School districts may rely only upon normal attrition to reduce the number of assistant teachers employed in that district.
(b) Districts meeting the highest levels of accreditation standards, as defined by the State Board of Education, shall be exempted from the provisions of subsection (4) of this section.
SECTION 96. Section 37-22-5, Mississippi Code of 1972, is amended as follows:
37-22-5. There is created
an Emergency Fund Loss Assistance Program to provide temporary grants to
eligible school districts and charter schools. The purpose of the
program shall be to provide relief to school districts suffering losses of
financial assistance under federal programs, such as the IMPACT Program,
designed to serve the educational needs of children of government employees and
Choctaw Indian children. Any school district or charter school which
has sustained losses in direct payments from the federal government for the
purpose of educating the children of federal government employees and Choctaw
Indian children living on United States government owned reservation land shall
be entitled to an Emergency Fund Loss Assistance Grant, in the amount of the
reduction of the grant funds received from the federal government from prior
years. This grant shall be limited to losses resulting from reductions in the
level of federal funding allocated to school districts or charter schools
from prior years and not from reductions resulting from a loss of students
served by the school districts or charter schools. * * *
There is hereby established an Emergency Fund Loss Assistance Fund in the State
Treasury which shall be used to distribute the emergency grants to school
districts and charter schools. Expenditures from this fund shall not
exceed One Million Dollars ($1,000,000.00) in any fiscal year. If the total of
all grant entitlements from local school districts and charter schools
exceeds such sum, then the grants to the school districts and charter
schools shall be prorated accordingly.
SECTION 97. Section 37-29-1, Mississippi Code of 1972, is brought forward as follows:
37-29-1. (1) The creation, establishment, maintenance and operation of community colleges is authorized. Community colleges may admit students if they have earned one (1) unit less than the number of units required for high school graduation established by State Board of Education policy or have earned a High School Equivalency Diploma in courses correlated to those of senior colleges or professional schools. Subject to the provisions of Section 75-76-34, they shall offer, without limitation, education and training preparatory for occupations such as agriculture, industry of all kinds, business, homemaking and for other occupations on the semiprofessional and vocational-technical level. They may offer courses and services to students regardless of their previous educational attainment or further academic plans.
(2) The boards of trustees of the community college districts are authorized to establish an early admission program under which applicants having a minimum ACT composite score of twenty-six (26) or the equivalent SAT score may be admitted as full-time college students if the principal or guidance counselor of the student recommends in writing that it is in the best educational interest of the student. Such recommendation shall also state that the student's age will not keep him from being a successful full-time college student. Students admitted in the early admission program shall not be counted for total funding formula purposes in the net enrollment of the school district in which they reside, and transportation required by a student to participate in the early admission program shall be the responsibility of the parents or legal guardians of the student. Grades and college credits earned by students admitted to the early admission program shall be recorded on the college transcript at the community college where the student attends classes, and may be released to another institution or used for college graduation requirements only after the student has successfully completed one (1) full semester of course work.
(3) The community colleges shall provide, through courses or other acceptable educational measures, the general education necessary to individuals and groups which will tend to make them capable of living satisfactory lives consistent with the ideals of a democratic society.
SECTION 98. Section 37-151-95, Mississippi Code of 1972, is amended as follows:
37-151-95. Total funding formula funds shall cover one hundred percent (100%) of the cost of the State and School Employees' Life and Health Insurance Plan created under Article 7, Chapter 15, Title 25, Mississippi Code of 1972, for all district employees who work no less than twenty (20) hours during each week and regular nonstudent school bus drivers employed by the district.
Where the use of federal funding is allowable to defray, in full or in part, the cost of participation in the insurance plan by district employees who work no less than twenty (20) hours during each week and regular nonstudent school bus drivers, whose salaries are paid, in full or in part, by federal funds, the use of total funding formula funds as required under this section shall be reduced to the extent of the federal funding. Where the use of federal funds is allowable but not available, it is the intent of the Legislature that school districts contribute the cost of participation for such employees from local funds, except that parent fees for child nutrition programs shall not be increased to cover such cost.
The State Department of Education, in accordance with rules and regulations established by the State Board of Education, may withhold a school district's or charter school's total funding formula funds for failure of the district to timely report student, fiscal and personnel data necessary to meet state and/or federal requirements. The rules and regulations promulgated by the State Board of Education shall require the withholding of total funding formula funds for those districts that fail to remit premiums, interest penalties and/or late charges under the State and School Employees' Life and Health Insurance Plan. Noncompliance with such rules and regulations shall result in a violation of compulsory accreditation standards as established by the State Board of Education and Commission on School Accreditation.
SECTION 99. Section 37-151-103, Mississippi Code of 1972, is brought forward as follows:
37-151-103. (1) Funds due each school district and charter school under the total funding formula provided in Sections 37-151-200 through 37-151-215 shall be paid in the following manner: Two (2) business days prior to the last working day of each month there shall be paid to each school district and charter school, by electronic funds transfer, one-twelfth (1/12) of the funds to which the district or charter school is entitled from funds appropriated for total funding formula. However, in December those payments shall be made on December 15 or the next business day after that date. All school districts shall process a single monthly or a bimonthly payroll for employees, in the discretion of the local school board, with electronic settlement of payroll checks secured through direct deposit of net pay for all school district employees. In addition, the State Department of Education may pay school districts and charter schools under the total funding formula on a date earlier than provided for by this section if it is determined that it is in the best interest of school districts and charter schools to do so.
However, if the cash balance in the State General Fund is not adequate on the due date to pay the amounts due to all school districts and charter schools in the state as determined by the State Superintendent of Public Education, the State Fiscal Officer shall not transfer the funds payable to any school district or districts or charter schools until money is available to pay the amount due to all districts and charter schools.
(2) Notwithstanding any provision of this chapter or any other law requiring the number of children in net enrollment or the net enrollment of transported children to be determined on the basis of the preceding year, the State Board of Education is hereby authorized and empowered to make proper adjustments in allotments in cases where major changes in the number of children in net enrollment or the net enrollment of transported children occurs from one (1) year to another as a result of changes or alterations in the boundaries of school districts, the sending of children from one (1) county or district to another upon a contract basis, the termination or discontinuance of a contract for the sending of children from one (1) county or district to another, a change in or relocation of attendance centers, or for any other reason which would result in a major decrease or increase in the number of children in net enrollment or the net enrollment of transported children during the current school year as compared with the preceding year.
SECTION 100. Section 37-173-9, Mississippi Code of 1972, is brought forward as follows:
37-173-9. (1) (a) The parent or legal guardian is not required to accept the offer of enrolling in another public school in lieu of requesting a Mississippi Dyslexia Therapy Scholarship to a nonpublic school. However, if the parent or legal guardian chooses the public school option, the student may continue attending a public school chosen by the parent or legal guardian until the student completes Grade 12.
(b) If the parent or legal guardian chooses a public school within the district, the school district shall provide transportation to the public school selected by the parent or legal guardian. However, if the parent or legal guardian chooses a public school in another district, the parent or legal guardian is responsible to provide transportation to the school of choice.
These provisions do not prohibit a parent or legal guardian of a student diagnosed with dyslexia, at any time, from choosing the option of a Mississippi Dyslexia Therapy Scholarship which would allow the student to attend another public school or nonpublic special purpose school.
(2) If the parent or legal guardian chooses the nonpublic school option and the student is accepted by the nonpublic school pending the availability of a space for the student, the parent or legal guardian of the student must notify the department thirty (30) days before the first scholarship payment and before entering the nonpublic school in order to be eligible for the scholarship when a space becomes available for the student in the nonpublic school.
(3) The parent or legal guardian of a student may choose, as an alternative, to enroll the student in and transport the student to a public school in an adjacent school district which has available space and has a program with dyslexia services that provide daily dyslexia therapy sessions delivered by a department licensed dyslexia therapist, and that school district shall accept the student and report the student for purposes of the district's funding under the total funding formula provided in Sections 37-151-200 through 37-151-215.
SECTION 101. Section 37-173-13, Mississippi Code of 1972, is amended as follows:
37-173-13. (1) The maximum scholarship granted per eligible student with dyslexia shall be an amount equivalent to the student base amount under the total funding formula provided in Sections 37-151-200 through 37-151-215, and an additional Two Thousand Dollars ($2,000.00) above the base student cost for the applicable school year.
(2) (a) The nonpublic school under this program shall report to the State Department of Education the number of students with dyslexia who are enrolled in nonpublic schools on the Mississippi Dyslexia Therapy Scholarships as of September 30 of each year in order to determine funding for the subsequent year. Funds may not be transferred from any funding provided to the Mississippi School for the Deaf and the Blind for program participants who are eligible under Section 37-173-5.
(b) The State Department of Education will disburse payments to nonpublic schools under this program in twelve (12) substantially equal installments. The initial payment shall be made after department verification of admission acceptance, and subsequent payments shall be made upon verification of continued enrollment and attendance at the nonpublic school.
SECTION 102. Section 37-175-13, Mississippi Code of 1972, is amended as follows:
37-175-13. (1) The maximum
scholarship granted per eligible student with speech-language impairment shall
be an amount equivalent to the * * * base student * * * amount under the total funding
formula provided in Sections 37-151-200 through 37-151-215 * * *
, and an additional Two Thousand Dollars ($2,000.00) above the base student
cost for the applicable school year.
(2) (a) Any nonpublic school under this program shall report to the State Department of Education the number of students with speech-language impairment who are enrolled in nonpublic schools on the Mississippi Speech-Language Therapy Scholarships as of September 30 of each year in order to determine funding for the subsequent year. Funds may not be transferred from any funding provided to the Mississippi School for the Deaf and the Blind for program participants who are eligible under Section 37-175-5.
(b) The State Department of Education shall make payments to nonpublic schools for each student at the nonpublic school equal to the state share of the total funding formula payments for each student in net enrollment at the school district from which the student transferred. In calculating the local contribution for purposes of determining the state share of the total funding formula payments, the department shall deduct the pro rata local contribution of the school district in which the student resides, to be determined as provided in Section 37-151-211(2).
(c) Payments made pursuant to this subsection by the State Department of Education must be made at the same time and in the same manner as the total funding formula payments are made to school districts under Sections 37-151-101 and 37-151-103. Amounts payable to a nonpublic school must be determined by the State Department of Education.
(3) If the parent opts to remove a child from a public school to a nonpublic special purpose school and to receive a scholarship under this chapter, then transportation shall be provided at the parent's or guardian's expense.
SECTION 103. Section 37-179-3, Mississippi Code of 1972, is brought forward as follows:
37-179-3. (1) A district which is an applicant to be designated as a district of innovation under Section 37-179-1 shall:
(a) Establish goals and performance targets for the district of innovation proposal, which may include:
(i) Reducing achievement gaps among groups of public school students by expanding learning experiences for students who are identified as academically low-achieving;
(ii) Increasing pupil learning through the implementation of high, rigorous standards for pupil performance;
(iii) Increasing the participation of students in various curriculum components and instructional components within selected schools to enhance at each grade level;
(iv) Increasing the number of students who are college and career-ready;
(v) Motivating students at different grade levels by offering more curriculum choices and student learning opportunities to parents and students within the district;
(b) Identify changes needed in the district and schools to lead to better prepared students for success in life and work;
(c) Have a district wide plan of innovation that describes and justifies which schools and innovative practices will be incorporated;
(d) Provide documentation of community, educator, parental, and the local board's support of the proposed innovations;
(e) Provide detailed information regarding the rationale of requests for waivers from Title 37, Mississippi Code of 1972, which relate to the elementary and secondary education of public school students, and administrative regulations, and exemptions for selected schools regarding waivers of local school board policies;
(f) Document the fiscal and human resources the board will provide throughout the term of the implementation of the innovations within its plan; and
(g) Provide other materials as required by the department in compliance with the board's administrative regulations and application procedures.
(2) The district and all schools participating in a district's innovation plan shall:
(a) Ensure the same health, safety, civil rights, and disability rights requirements as are applied to all public schools;
(b) Ensure students meet compulsory attendance requirements under Sections 37-13-91 and 37-13-92;
(c) Ensure that high school course offerings meet or exceed the minimum required under Sections 37-16-7 and 37-3-49, for high school graduation or meet early graduation requirements that may be enacted by the Mississippi Legislature;
(d) Ensure the student performance standards meet or exceed those adopted by the State Board of Education as required by Sections 37-3-49, 37-16-3 and 37-17-6, including compliance with the statewide assessment system specified in Chapter 16, Title 37, Mississippi Code of 1972;
(e) Adhere to the same financial audits, audit procedures, and audit requirements as are applied under Section 7-7-211(e);
(f) Require state and criminal background checks for staff and volunteers as required of all public school employees and volunteers within the public schools and specified in Section 37-9-17;
(g) Comply with open records and open meeting requirements under Sections 25-41-1 et seq. and 25-61-1 et seq.;
(h) Comply with purchasing requirements and limitations under Chapter 39, Title 37, Mississippi Code of 1972;
(i) Provide overall instructional time that is equivalent to or greater than that required under Sections 37-1-11 and 37-13-67, but which may include on-site instruction, distance learning, online courses, and work-based learning on nontraditional school days or hours; and
(j) Provide data to the department as deemed necessary to generate school and district reports.
(3) (a) Only schools that choose to be designated as schools of innovation shall be included in a district's application;
(b) As used in this paragraph, "eligible employees" means employees that are regularly employed at the school and those employees whose primary job duties will be affected by the plan; and
(c) Notwithstanding the provisions of paragraph (a) of this subsection, a local school board may require a school that has been identified as a persistently low-achieving school under provisions of Section 37-17-6 to participate in the district's plan of innovation.
(4) Notwithstanding any statutes to the contrary, the board may approve the requests of districts of innovation to:
(a) Use capital outlay funds for operational costs;
(b) Hire persons for classified positions in nontraditional school and district assignments who have bachelors and advanced degrees from postsecondary education institutions accredited by a regional accrediting association (Southern Association of Colleges and Schools) or by an organization affiliated with the National Commission on Accrediting;
(c) Employ teachers on extended employment contracts or extra duty contracts and compensate them on a salary schedule other than the single salary schedule;
(d) Extend the school days as is appropriate within the district with compensation for the employees as determined locally;
(e) Establish alternative education programs and services that are delivered in nontraditional hours and which may be jointly provided in cooperation with another school district or consortia of districts;
(f) Establish online classes within the district for delivering alternative classes in a blended environment to meet high school graduation requirements;
(g) Use a flexible school calendar;
(h) Convert existing schools into schools of innovation; and
(i) Modify the formula under Chapter 151, Title 37, Mississippi Code of 1972, for distributing total funding formula funds for students in net enrollment in nontraditional programming time, including alternative programs and virtual programs. Funds granted to a district shall not exceed those that would have otherwise been distributed based on net enrollment during regular instructional days.
SECTION 104. Section 37-159-7, Mississippi Code of 1972, is amended as follows:
37-159-7. The school board
of any school district situated within a geographical area of the state where
there exists a critical shortage of teachers, as designated by the State Board
of Education, in its discretion, may reimburse persons who interview for
employment as a licensed teacher with the district for the mileage and other
actual expenses incurred in the course of travel to and from the interview by
such persons at the rate authorized for county and municipal employees under
Section 25-3-41. Any reimbursement by a school board under this section shall
be paid from funds other than * * * total funding
formula funds.
SECTION 105. Section 37-23-31, Mississippi Code of 1972, is amended as follows:
37-23-31. (1) (a) When five (5) or more children under twenty-one (21) years of age who, because of significant developmental disabilities, complex communication needs, significant language or learning deficits or any combination of either, are unable to have their educational needs met appropriately in a regular or special education public school program within their local public school districts, a state-supported university or college shall be authorized and empowered, in its discretion, to provide a program of education, instruction and training to such children, provided that such program shall operate under rules, regulations, policies and standards adopted by the State Department of Education, as provided for in Section 37-23-33. The opinion of a parent or guardian in regard to the provision of an appropriate special education program in or by their respective local public school district shall be considered before a placement decision is finalized. Parents of students enrolled in a local education agency (LEA) shall have any and all rights as provided in the Individuals with Disabilities Education Act, including, but not limited to, the right to equal participation in their child's Individualized Education Program (IEP), the right to require review of their child's IEP, and the right to appeal an IEP Committee decision immediately. The parent or guardian or local educational agency shall have the right to audio record the proceedings of individualized education program team meetings. The parent or guardian or local educational agency shall notify the members of the individualized education program team of his, her, or its intent to audio record a meeting at least twenty-four (24) hours prior to the meeting.
(b) Instructors,
including speech-language pathologists, educational audiologists and special
and early childhood educators are qualified and empowered to serve as the lead
teacher for children enrolled within the state-supported university's or
college's university-based program (UBP) through the IDEA-Part C and IDEA-Part
B eligibility and placement process upon completing instructional licensure
requirements * * *.
(c) Due to the significance of the needs of the children served through the UBP, general education setting requirements may not be applicable as the least restrictive environment. Students enrolled in a UBP by a LEA shall meet all state educational requirements, including participation in statewide assessments. Justification for placement decisions is determined in conjunction with the LEA through each child's IEP for ages three (3) to twenty-one (21). The UBP shall submit to the local education agency and the parents of the student in the program a progress report each semester on all IEP goals and objectives. The UBP and local education agency shall confer annually to develop the IEP for each student enrolled in the UBP.
(2) Any state-supported university or college conducting a full-time medical teaching program acceptable to the State Board of Education may, at its discretion, enter into such contracts or agreements with any private school or nonprofit corporation-supported institution, the Mississippi School for the Deaf, or any state-supported institution, providing the special education contemplated by this section for such services, provided the private school or institution offering such services shall have conducted a program of such services at standards acceptable to the State Department of Education for a period of at least one (1) year prior to the date at which the university or college proposes to enter into an agreement or contract for special educational services as described above.
SECTION 106. Section 37-23-33, Mississippi Code of 1972, is amended as follows:
37-23-33. (1) Such program of education, instruction and training as is provided for in Section 37-23-31 shall be furnished in such manner as shall be provided by rules and regulations adopted by the State Board of Education, which for such purposes shall have the full power to adopt such rules, regulations, policies and standards as it may deem necessary to carry out the purpose of Sections 37-23-31 through 37-23-35, including the establishment of qualifications consistent with the requirements of subsection (2) of this section for any teachers employed under the provisions thereof. It is expressly provided, however, that no program of education, instruction and training shall be furnished except in a university or college supported by the State of Mississippi and only in cases where such university or college shall consent thereto and shall provide any classroom space, furniture and facilities which may be deemed necessary in carrying out the provisions of those sections.
(2) Speech-language
pathologists, educational audiologists, and special and early childhood educators
are qualified and authorized to serve as the lead teacher for children enrolled
in a university or college-based program through the IDEA-Part C and IDEA-Part
B eligibility and placement process. Whenever communication is a primary area
of concern on a child's Individualized Family Service Plan (IFSP) or
Individualized Education Program (IEP), a speech-language pathologist or
educational audiologist may serve as the lead instructor with an educator
serving as a related service provider as necessary to meet the educational
needs of the child. Speech-language pathologists and educational audiologists
must undergo extensive college coursework in communication-based disorders
impacting multiple areas of development, including cognition. The content of
the college coursework must include typical and atypical development for ages
birth through death. In addition to completing the college coursework, these
instructional providers must meet all instructional licensure requirements as
set forth by the State Department of Education * * *.
(3) The State Department of Education through its general supervision responsibilities set forth by the Office of Special Education Programs at the United States Department of Education, shall require that the program of education, instruction and training be designed to provide individualized appropriate special education and related services that enable a child to reach his or her appropriate and uniquely designed goals for success.
(4) A university- or college-based program must submit all reports and data required by the State Department of Education on the same or similar time schedule and in the same or similar manner that same or similar reports and data must be submitted to the department by local educational agencies.
SECTION 107. Section 37-23-35, Mississippi Code of 1972, is amended as follows:
37-23-35. (1) When any
children who are residents of the State of Mississippi and qualify under the
provisions of Section 37-23-31, are provided a program of education,
instruction and training within a * * *
university-based program (UBP), the State Department of Education shall
allocate * * * funds
equivalent to the full base student cost and all qualifying weighted
adjustments as prescribed in Section 37-151-205. The university or college
shall be eligible for state and federal funds for such programs in accordance
with IDEA. The university or college shall be responsible for providing for
the additional costs of the program.
(2) IDEA-Part B and preschool allocations for each LEA shall be determined and calculated by the State Department of Education with notification provided to the UBP of the total amount of funds being distributed to the LEA. The LEA and UBP shall enter into a collaborative agreement that describes the services provided and the funds required for such services.
(3) State funds for
transportation, extended school year * * * and the total
funding formula funds, including National Board Certification/Speech-Language
Pathology Supplements, shall be distributed by the State Department of
Education directly to the state-supported university or college for students
placed either through the Individualized Education Program (IEP) process or who
are parentally placed. The university-based program (UBP) shall submit this
information directly to the State Department of Education.
SECTION 108. Section 119, Chapter 484, Laws of 2024 is amended as follows:
Section 119.
Sections * * *
37-47-7 * * *
and 37-47-24, Mississippi Code of 1972, which provide for the Educational
Facilities Revolving Loan Fund and its funding mechanism, are hereby repealed.
SECTION 109. (1) Beginning with the 2026-2027 academic school year, the State Board of Education shall incorporate financial literacy components within the existing curriculum offered in Grades 6 through 8. This section shall be applicable to all schools accredited by the State Department of Education and public charter schools.
(2) Beginning with the graduating class of 2031, each public school student during Grade 9, 10, 11 or 12, shall take and pass a one-half (1/2) Carnegie Unit credit course in personal finance or a full Carnegie Unit course where half the course standards are financial literacy in order to earn a high school diploma.
(3) There is established in the State Treasury a special fund to be known as the "Financial Literacy Trust Fund" to provide financial literacy education for this program. The fund shall be administered by the State Board of Education and may accept private contributions, publicly or privately funded grants, any eligible funds from settlements or penalties collected by the state or any state agency, and funds appropriated by the state or federal government. No expenditure from the fund shall cause the fund to be in deficiency at the close of the fiscal year. Unexpended monies remaining in the fund at the end of the fiscal year shall not lapse into the General Fund but shall be available for expenditure in the subsequent fiscal year. The fund shall be an expendable trust fund and shall not be subject to appropriation or allotment.
(4) The State Board of Education shall develop rules and regulations for the implementation of the trust. The trust may expend funds to administer the fund, which shall include an independent audit of the financial activities of the fund every three (3) years. The trust also may enter into contracts with private corporations to manage and implement the programmatic, fiduciary or administrative goals of the trust, subject to the approval of the board. The board shall annually report to the Legislature all programmatic and financial activities and balances of the fund on or before December 31 of each year.
SECTION 110. Section 37-16-7, Mississippi Code of 1972, is amended as follows:
37-16-7. (1) Each district school board shall establish standards for graduation from its schools which shall include as a minimum:
(a) Mastery of minimum
academic skills as measured by assessments developed and administered by the
State Board of Education * * *.; and
(b) Completion of a minimum number of academic credits, including a one-half (1/2) Carnegie Unit credit course in personal finance or a full Carnegie Unit course where half the course standards are financial literacy as set forth in Section 186 of this act, and all other applicable requirements prescribed by the district school board.
( * * *2) By school, each school district
shall maintain and report information on high school graduation rates.
High schools with graduation rates lower than eighty percent (80%) must submit
a detailed plan to the * * *
State Department of Education to restructure the high school experience
to improve graduation rates.
( * * *3) A student who meets all
requirements prescribed in subsection (1) of this section shall be awarded a
standard diploma in a form prescribed by the State Board of Education.
( * * *4) The State Board of Education may
establish student proficiency standards for promotion to grade levels leading
to graduation.
( * * *5) The State Board of Education shall
develop a curriculum related to the study of sign language. Any such class
developed by the board may count as an academic credit for foreign languages
for the purposes of high school graduation requirements.
SECTION 111. Sections 111 through 114 of this act shall be known as the "Mississippi School Accountability Dashboard Act".
SECTION 112. The Legislature finds that providing parents, educators and communities with clear, comprehensive and accessible school performance information enhances transparency, fosters accountability and supports student success. Mississippi's performance-based accreditation system offers the foundation for reporting this data.
SECTION 113. (1) (a) Beginning with the 2026-2027 academic school year, all school districts shall publish their initial School Accountability Dashboards by September 30, 2026. Subsequently, districts shall provide an updated dashboard within three (3) weeks of receiving their annual district accountability rating as published by the State Department of Education in the Mississippi Succeeds Report Card, and annually thereafter subject to the three-week grace period of publication of the Mississippi Succeeds Report Card.
(b) Except as otherwise provided in paragraph (c), the data required under Section 114 of this act to be reported in the dashboard shall be compiled into an easily accessible, user-friendly single-page graphic and published on the main page of the school district's and in a centralized database on the department's website. Additional data included on a district's accountability dashboard may consist of measures and statistics the local school board believes to be relevant to the overall performance of schools in that school district, which shall be clearly distinguished from statutorily required reporting metrics.
(c) The department shall be granted a one-year grace period to identify any relevant statistical data that is not currently collected to be subsequently in all dashboard reports beginning with the published dashboards for the 2027-2028 school year.
(2) The State Department of Education shall issue guidance and the standardized dashboard template to all school districts by August 1, 2026. The department shall develop a School Accountability Dashboard website, that is independent of the department's official website, which shall be administered strictly for the purpose of providing detailed monthly reports of actual revenue, receipts, expenditures and disbursements as further provided in this section. In the development of School Accountability Dashboard website, the department shall provide an online tool for comparison of public school district budgets and expenditures, in total and on a per-pupil basis.
SECTION 114. (1) The State Department of Education shall develop and provide a standardized template for a School Accountability Dashboard, which shall be aligned with the state's performance-based accreditation system to ensure consistency in reporting by all public schools and districts.
(2) Unless otherwise exempted under Section 113(1)(c) the dashboard shall include, but not be limited to, the following metrics:
(a) Schoolwide Metrics:
(i) School accountability letter grade;
(ii) School district accountability letter grade;
(iii) Graduation rate;
(iv) Grade 8 reading and math proficiency and growth;
(v) Grade 3 reading and math proficiency and growth;
(vi) Truancy/absenteeism rate;
(vii) Dropout rate; and
(viii) Student-to-teacher ratio;
(b) College, Career, and Workforce Readiness Metrics:
(i) College placement rate;
(ii) Job placement rate;
(iii) Military placement rate;
(iv) Average ACT and ACT WorkKeys scores; and
(v) Specialty class offerings (e.g., advanced placement, career-technical education, dual credit, industry internships);
(vi) College and career-readiness index scores;
(c) Teacher and Staffing Metrics:
(i) Number of teachers with advanced degrees/certifications;
(ii) Number of teachers with industry experience;
(iii) Teacher turnover rate; and
(iv) Number of long-term substitute teachers utilized; and
(d) School fiscal accounting and expenditure reports.
(3) After the initial submission of school fiscal data in the School Accountability Dashboard by September 30, 2026, required under Section 114(1), beginning October 15, and the fifteenth day of each month thereafter, each school district shall submit a detailed fiscal accounting report to the State Department of Education, identifying and itemizing every fund allocated, received and expended by the district during the calendar year, before such funds are assigned codes for specific functions and objects. At a minimum, the school district fiscal accounting report shall include:
(a) The actual amount of total monthly expenditures, which shall be further identified and itemized by:
(i) Amount of each single, independent expenditure;
(ii) Date of specific expenditure;
(iii) The purpose for which the expenditure was made;
(iv) To whom the expenditure of funds was paid;
(v) The function and object code associated with each single, independent expenditure;
(vi) Contracts for each month, including, without limitation, the identity of each vendor, the purpose of each contract and payments associated with each contract;
(vii) An identification of all funding sources, and the monthly beginning and ending balance of those sources; and
(viii) The funding source from which the funds were expended for each transaction;
(b) A reporting of all district staff and personnel expenditures separated as follows:
(i) Total aggregate expenditures for staff and personnel who are compensated according to a statutory salary schedule during the monthly reporting period;
(ii) Total aggregate expenditures for staff and personnel who are not compensated according to a statutory salary schedule during the monthly reporting period; and
(iii) By June 30 of each year, an aggregate accounting of salaries for all district personnel, whether compensated in accordance with a statutory salary schedule, through contractual obligation or regular hourly wages, which further identifies each employee's title or job function, their duties and responsibilities and the aggregate amount of compensation disbursed to each employee during the fiscal year; and
(c) By June 30 of each year, an identification of all supplemental pay provided by the school district, to teachers, teacher assistants and other district personnel, regardless of capacity for which they serve as a full-time or part-time employee.
(4) The State Department of Education, in accordance with rules and regulations established by the State Board of Education, shall withhold a school district's total funding formula allocation for failure of the district to timely report fiscal and personnel data necessary to meet the requirements of this section. Noncompliance with such rules and regulations shall result in a violation of compulsory accreditation standards as established by the State Board of Education and Commission on School Accreditation.
SECTION 115. Section 37-17-8, Mississippi Code of 1972, is amended as follows:
37-17-8. (1) The State Board of Education, through the Commission on School Accreditation, shall establish criteria for comprehensive in-service staff development plans. These criteria shall: (a) include, but not be limited to, formula and guidelines for allocating available state funds for in-service training to local school districts; (b) require that a portion of the plans be devoted exclusively for the purpose of providing staff development training for beginning teachers within that local school district and for no other purpose; and (c) require that a portion of the school district's in-service training for administrators and teachers be dedicated to the application and utilization of various disciplinary techniques. The board shall each year make recommendations to the Legislature concerning the amount of funds which shall be appropriated for this purpose.
(2) School districts shall not be required to submit staff development plans to the Commission on School Accreditation for approval. However, any school district accredited at the lowest performance levels, as defined by the State Board of Education, shall include, as a part of any required corrective action plan, provisions to address staff development in accordance with State Board of Education requirements. All school districts, unless specifically exempt from this section, must maintain on file staff development plans as required under this section. The plan shall have been prepared by a district committee appointed by the district superintendent and consisting of teachers, administrators, school board members, and lay people, and it shall have been approved by the district superintendent.
(3) In order to ensure that teachers are not overburdened with paperwork and written reports, local school districts and the State Board of Education shall take such steps as may be necessary to further the reduction of paperwork requirements on teachers.
(4) Districts meeting the highest levels of accreditation standards, as defined by the State Board of Education, shall be exempted from the mandatory provisions of this section relating to staff development plans.
(5) The School Accountability Dashboard shall serve as a public reporting tool and shall not impose additional punitive measures based solely on the data reported therein. The State Department of Education shall oversee the accuracy and consistency of dashboard data across districts and provide technical assistance as needed.
SECTION 116. Section 25-11-126, Mississippi Code of 1972, is amended as follows:
25-11-126. (1) Any person who has at least thirty (30) years of creditable service, who was employed as a public school teacher at the time of his or her retirement, has been retired at least ninety (90) days and is receiving a retirement allowance, and holds a standard teaching license in Mississippi, may be employed as a teacher in a public school district after retirement, and choose to continue receiving the retirement allowance under this article during his or her employment as a teacher after retirement in addition to receiving the salary authorized under this section, along with the local contribution of the school district in which the retiree is employed, at the discretion of the school district. Any teacher who has retired with at least twenty-five (25) years of creditable service as of July 1, 2024, may also participate in this program if the teacher otherwise qualifies under this section.
(2) A retired teacher,
under the authority of this section may * * * be hired to teach in * * * any school district * * *, and
shall hold the related standard teaching license and/or endorsements to teach
in the subject area for which he or she is employed. The base compensation
authorized for returning retired teachers under Section 37-19-7 shall not be
graduated annually in the same manner as teachers who are employed by a school
district under traditional employment guidelines, but shall remain static for
the entirety of his or her * * * teaching period as a retired teacher.
(3) (a) A retired teacher
may be employed as a teacher, continue receiving his or her retirement
allowance and be a contributing member of the system without accruing
additional retirement benefits * * *.
* * * A school district shall * * * adhere to the salary schedule prescribed
in Section 37-19-7 in considering the salary for a retired teacher, which
shall not be less than the amount comparable to teacher's salary at his or her
retirement as determined by the teacher's years of service and license type * * *. However, * * * the school district may allocate up to one
hundred and twenty-five percent (125%) of the amount provided under the salary
schedule comparable to the teacher's years of service and license type as
salary and assessment under the program.
* * *
(b) * * * The salary
authorized under Section 37-19-7 for retired teachers shall be * * * adjusted accordingly
to reflect * * * the contractual agreement entered into by an employing school
district and a retired teacher * * * to
perform instructional responsibility on a part-time or full-time basis.
(c) The State Department
of Education shall transfer to the system the * * * total
funding formula funds of local school districts that on or after July 1,
2024, hire retired members as teachers under this section and other funds that
otherwise would have been payable to the districts if the districts had not
taken advantage of this section. The crediting of assets and financing shall
follow the provisions of Section 25-11-123.
(d) Local educational
agencies shall transfer to the system * * * the
total funding formula funds of local school districts that on or after July
1, 2024, hire retired members as teachers under this section and other funds
that otherwise would have been payable to the districts if the districts had
not taken advantage of this section. The crediting of assets and financing
must follow the provisions of Section 25-11-123.
* * *
( * * *4) A person may be hired under this
section subject to the following conditions:
(a) The retired member holds any teacher's professional license or certificate as may be required in Section 37-3-2, and holds the related standard teaching license and/or endorsements to teach in the applicable subject area of instruction provided to students;
(b) The superintendent of the employing school district certifies in writing to the State Department of Education that the retired member has the requisite experience, training and expertise for the position to be filled;
(c) The superintendent of the school district certifies or the principal of the school certifies that there was no preexisting arrangement for the person to be hired; and
(d) The person had a
satisfactory performance review for the most recent period before retirement * * *.
* * *
( * * *5) The State Superintendent of Public
Education shall report the persons who are employed under this section to the
Executive Director of the Public Employees' Retirement System.
( * * *6) The department of education shall
promulgate regulations that prescribe a salary schedule that reflects the
provisions of this section. Each school district shall create a policy,
approved by the local school board, related to the hiring of retired teachers
and including, but not limited to, the hiring of full- and part-time retired
teacher employees under this section and Section 25-11-127.
( * * *7) Any retired teacher who returns to
work in accordance with this section shall not be eligible to return to work
under the provisions of Section 25-11-127.
SECTION 117. Section 37-19-7, Mississippi Code of 1972, is amended as follows:
37-19-7. (1) Teachers' salaries in each public school district shall be determined and paid in accordance with the scale for teachers' salaries as provided in this subsection. For teachers holding the following types of licenses or the equivalent as determined by the State Board of Education, and the following number of years of teaching experience, the scale shall be as follows:
2022-2023 AND SUBSEQUENT SCHOOL YEARS MINIMUM SALARY SCHEDULE
Exp. AAAA AAA AA A
0 45,500.00 44,000.00 43,000.00 41,500.00
1 46,100.00 44,550.00 43,525.00 41,900.00
2 46,700.00 45,100.00 44,050.00 42,300.00
3 47,300.00 45,650.00 44,575.00 42,700.00
4 47,900.00 46,200.00 45,100.00 43,100.00
5 49,250.00 47,500.00 46,350.00 44,300.00
6 49,850.00 48,050.00 46,875.00 44,700.00
7 50,450.00 48,600.00 47,400.00 45,100.00
8 51,050.00 49,150.00 47,925.00 45,500.00
9 51,650.00 49,700.00 48,450.00 45,900.00
10 53,000.00 51,000.00 49,700.00 47,100.00
11 53,600.00 51,550.00 50,225.00 47,500.00
12 54,200.00 52,100.00 50,750.00 47,900.00
13 54,800.00 52,650.00 51,275.00 48,300.00
14 55,400.00 53,200.00 51,800.00 48,700.00
15 56,750.00 54,500.00 53,050.00 49,900.00
16 57,350.00 55,050.00 53,575.00 50,300.00
17 57,950.00 55,600.00 54,100.00 50,700.00
18 58,550.00 56,150.00 54,625.00 51,100.00
19 59,150.00 56,700.00 55,150.00 51,500.00
20 60,500.00 58,000.00 56,400.00 52,700.00
21 61,100.00 58,550.00 56,925.00 53,100.00
22 61,700.00 59,100.00 57,450.00 53,500.00
23 62,300.00 59,650.00 57,975.00 53,900.00
24 62,900.00 60,200.00 58,500.00 54,300.00
25 65,400.00 62,700.00 61,000.00 56,800.00
26 66,000.00 63,250.00 61,525.00 57,200.00
27 66,600.00 63,800.00 62,050.00 57,600.00
28 67,200.00 64,350.00 62,575.00 58,000.00
29 67,800.00 64,900.00 63,100.00 58,400.00
30 68,400.00 65,450.00 63,625.00 58,800.00
31 69,000.00 66,000.00 64,150.00 59,200.00
32 69,600.00 66,550.00 64,675.00 59,600.00
33 70,200.00 67,100.00 65,200.00 60,000.00
34 70,800.00 67,650.00 65,725.00 60,400.00
35
& above 71,400.00 68,200.00 66,250.00 60,800.00
2024-2025 AND SUBSEQUENT SCHOOL YEARS MINIMUM SALARY SCHEDULE
The school district, with assistance from the Department of Education, shall consider the teacher's years of service and license type and determine the corresponding salary for the retired teacher. After determining the retired teacher's corresponding salary, the school district may allocate up to one hundred twenty-five percent (125%) of the amount provided under the salary schedule for such teacher, as applicable, as salary and assessment under the program.
* * *
It is the intent of the Legislature that any state funds made available for salaries of licensed personnel in excess of the funds paid for such salaries for the 1986-1987 school year shall be paid to licensed personnel pursuant to a personnel appraisal and compensation system implemented by the State Board of Education. The State Board of Education shall have the authority to adopt and amend rules and regulations as are necessary to establish, administer and maintain the system.
All teachers employed on a full-time basis shall be paid a minimum salary in accordance with the above scale. However, no school district shall receive any funds under this section for any school year during which the local supplement paid to any individual teacher shall have been reduced to a sum less than that paid to that individual teacher for performing the same duties from local supplement during the immediately preceding school year. The amount actually spent for the purposes of group health and/or life insurance shall be considered as a part of the aggregate amount of local supplement but shall not be considered a part of the amount of individual local supplement.
The level of professional training of each teacher to be used in establishing the salary for the teacher for each year shall be determined by the type of valid teacher's license issued to that teacher on or before October 1 of the current school year. However, school districts are authorized, in their discretion, to negotiate the salary levels applicable to licensed employees who are receiving retirement benefits from the retirement system of another state.
(2) (a) The following employees shall receive an annual salary supplement in the amount of Six Thousand Dollars ($6,000.00), plus fringe benefits, in addition to any other compensation to which the employee may be entitled:
(i) Any licensed teacher or retired teacher employed by a school district under the authority of Section 25-11-126 who has met the requirements and acquired a Master Teacher certificate from the National Board for Professional Teaching Standards and who is employed by a local school board or the State Board of Education as a teacher and not as an administrator. Such teacher shall submit documentation to the State Department of Education that the certificate was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the teacher shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(ii) A licensed nurse who has met the requirements and acquired a certificate from the National Board for Certification of School Nurses, Inc., and who is employed by a local school board or the State Board of Education as a school nurse and not as an administrator. The licensed school nurse shall submit documentation to the State Department of Education that the certificate was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed school nurse shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(iii) Any licensed school counselor who has met the requirements and acquired a National Certified School Counselor (NCSC) endorsement from the National Board of Certified Counselors and who is employed by a local school board or the State Board of Education as a counselor and not as an administrator. Such licensed school counselor shall submit documentation to the State Department of Education that the endorsement was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed school counselor shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year. However, any school counselor who started the National Board for Professional Teaching Standards process for school counselors between June 1, 2003, and June 30, 2004, and completes the requirements and acquires the Master Teacher certificate shall be entitled to the master teacher supplement, and those counselors who complete the process shall be entitled to a one-time reimbursement for the actual cost of the process as outlined in paragraph (b) of this subsection.
(iv) Any licensed speech-language pathologist and audiologist who has met the requirements and acquired a Certificate of Clinical Competence from the American Speech-Language-Hearing Association and any certified academic language therapist (CALT) who has met the certification requirements of the Academic Language Therapy Association and who is employed by a local school board. The licensed speech-language pathologist and audiologist and certified academic language therapist shall submit documentation to the State Department of Education that the certificate or endorsement was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed speech-language pathologist and audiologist and certified academic language therapist shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(v) Any licensed athletic trainer who has met the requirements and acquired Board Certification for the Athletic Trainer from the Board of Certification, Inc., and who is employed by a local school board or the State Board of Education as an athletic trainer and not as an administrator. The licensed athletic trainer shall submit documentation to the State Department of Education that the certificate was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed athletic trainer shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(b) An employee shall be reimbursed for the actual cost of completing each component of acquiring the certificate or endorsement, excluding any costs incurred for postgraduate courses, not to exceed Five Hundred Dollars ($500.00) for each component, not to exceed four (4) components, for a teacher, school counselor or speech-language pathologist and audiologist, regardless of whether or not the process resulted in the award of the certificate or endorsement. A local school district or any private individual or entity may pay the cost of completing the process of acquiring the certificate or endorsement for any employee of the school district described under paragraph (a), and the State Department of Education shall reimburse the school district for such cost, regardless of whether or not the process resulted in the award of the certificate or endorsement. If a private individual or entity has paid the cost of completing the process of acquiring the certificate or endorsement for an employee, the local school district may agree to directly reimburse the individual or entity for such cost on behalf of the employee.
(c) All salary supplements, fringe benefits and process reimbursement authorized under this subsection shall be paid directly by the State Department of Education to the local school district and shall be in addition to its allotments from the total funding formula provided in Sections 37-151-200 through 37-151-215 and not a part thereof in accordance with regulations promulgated by the State Board of Education. Local school districts shall not reduce the local supplement paid to any employee receiving such salary supplement, and the employee shall receive any local supplement to which employees with similar training and experience otherwise are entitled. However, an educational employee shall receive the salary supplement in the amount of Six Thousand Dollars ($6,000.00) for only one (1) of the qualifying certifications authorized under paragraph (a) of this subsection. No school district shall provide more than one (1) annual salary supplement under the provisions of this subsection to any one (1) individual employee holding multiple qualifying national certifications.
(d) If an employee for whom such cost has been paid, in full or in part, by a local school district or private individual or entity fails to complete the certification or endorsement process, the employee shall be liable to the school district or individual or entity for all amounts paid by the school district or individual or entity on behalf of that employee toward his or her certificate or endorsement.
(3) The following employees shall receive an annual salary supplement in the amount of Four Thousand Dollars ($4,000.00), plus fringe benefits, in addition to any other compensation to which the employee may be entitled:
Effective July 1, 2016, if funds are available for that purpose, any licensed teacher or retired teacher employed by a local school district under the authority of Section 25-11-126 who has met the requirements and acquired a Master Teacher Certificate from the National Board for Professional Teaching Standards and who is employed in a public school district located in one (1) of the following counties: Claiborne, Adams, Jefferson, Wilkinson, Amite, Bolivar, Coahoma, Leflore, Quitman, Sharkey, Issaquena, Sunflower, Washington, Holmes, Yazoo and Tallahatchie. The salary supplement awarded under the provisions of this subsection (3) shall be in addition to the salary supplement awarded under the provisions of subsection (2) of this section.
Teachers who meet the qualifications for a salary supplement under this subsection (3) who are assigned for less than one (1) full year or less than full time for the school year shall receive the salary supplement in a prorated manner, with the portion of the teacher's assignment to the critical geographic area to be determined as of June 15th of the school year.
(4) (a) This subsection shall be known and may be cited as the "Mississippi Performance-Based Pay (MPBP)" plan. In addition to the minimum base pay described in this section, only if funds are available for that purpose, the State of Mississippi may provide monies from state funds to school districts for the purposes of rewarding licensed teachers, administrators and nonlicensed personnel at individual schools showing improvement in student test scores. The MPBP plan shall be developed by the State Department of Education based on the following criteria:
(i) It is the express intent of this legislation that the MPBP plan shall utilize only existing standards of accreditation and assessment as established by the State Board of Education.
(ii) To ensure that all of Mississippi's teachers, administrators and nonlicensed personnel at all schools have equal access to the monies set aside in this section, the MPBP program shall be designed to calculate each school's performance as determined by the school's increase in scores from the prior school year. The MPBP program shall be based on a standardized scores rating where all levels of schools can be judged in a statistically fair and reasonable way upon implementation. At the end of each year, after all student achievement scores have been standardized, the State Department of Education shall implement the MPBP plan.
(iii) To ensure all teachers cooperate in the spirit of teamwork, individual schools shall submit a plan to the local school district to be approved before the beginning of each school year. The plan shall include, but not be limited to, how all teachers, regardless of subject area, and administrators will be responsible for improving student achievement for their individual school.
(b) The State Board of Education shall develop the processes and procedures for designating schools eligible to participate in the MPBP. State assessment results, growth in student achievement at individual schools and other measures deemed appropriate in designating successful student achievement shall be used in establishing MPBP criteria.
(5) (a) If funds are available for that purpose, each school in Mississippi shall have mentor teachers, as defined by Sections 37-9-201 through 37-9-213, who shall receive additional base compensation provided for by the State Legislature in the amount of One Thousand Dollars ($1,000.00) per each beginning teacher that is being mentored. The additional state compensation shall be limited to those mentor teachers that provide mentoring services to beginning teachers. For the purposes of such funding, a beginning teacher shall be defined as any teacher in any school in Mississippi that has less than one (1) year of classroom experience teaching in a public school. For the purposes of such funding, no full-time academic teacher shall mentor more than two (2) beginning teachers.
(b) To be eligible for this state funding, the individual school must have a classroom management program approved by the local school board.
(6) Effective with the 2014-2015 school year, the school districts participating in the Pilot Performance-Based Compensation System pursuant to Section 37-19-9 may award additional teacher and administrator pay based thereon.
SECTION 118. Section 37-181-3, Mississippi Code of 1972, is amended as follows:
37-181-3. The terms used in this chapter shall have the meanings ascribed herein, unless the context clearly indicates otherwise:
(a) "ESA program" means the Education Scholarship Account (ESA) program created in this chapter as a categorically funded program administered by the fund manager under the Mississippi Education Freedom Act.
(b) "Eligible student" means any student who has had an active Individualized Education Program (IEP) or Individualized Service Plan (ISP) within the past three (3) years and has maintained eligibility.
(c) "Participating student" means any student who meets the qualifications of an eligible student as defined in paragraph (b) of this section and is participating in an ESA program at an eligible school.
(d) "Parent" means a resident of this state who is a parent, legal guardian, custodian or other person with the authority to act on behalf of the eligible student.
(e) "Department" means the State Department of Education.
(f) "Home school district" means the public school district in which the student resides.
(g) "Eligible
school" means a state-accredited special purpose school, a state-accredited
nonpublic school, or a nonpublic school located in the state that has enrolled
a participating student and is providing services for the participating
student's disability or special education needs, or is providing services addressing
a participating student's IEP or ISP. An eligible school does not
include a home instruction program under Section 37-13-91 * * *.
(h) "Tutor" means a person who is certified or licensed by a state, regional, or national certification, licensing, or accreditation organization or who has earned a valid teacher's license or who has experience teaching at an eligible postsecondary institution.
(i) "Postsecondary institution" means a community college, college, or university accredited by a state, regional or national accrediting organization.
(j) "Educational
service provider" means an eligible school, tutor * * * or other person or organization that provides
education-related services and products to participating students.
(k) "Awarded ESA school year" means the duration of the school year in which ESA program funds are deposited in a student's ESA.
(l) Nothing in this section shall negate federal law requiring public school districts to identify and provide services to students with disabilities who live within the public school district, including those enrolled in nonpublic schools or home instruction programs.
(m) An eligible school shall provide notice to a participating student's home school district when the eligible student enrolls in the eligible school with an ESA. Furthermore, a public school district providing special education services to a participating student enrolled in an eligible school shall be reimbursed by the eligible school, or parent or guardian who submitted the ESA application, fair market value for any special education services rendered to the eligible student in an amount not to exceed the amount of ESA funds reimbursed to the eligible student during the awarded ESA school year.
(n) "Fund manager" means the Mississippi Office of the State Treasurer.
SECTION 119. Section 37-181-5, Mississippi Code of 1972, is amended as follows:
37-181-5. (1) An eligible student shall qualify to participate in the ESA program if the parent or guardian signs an agreement promising:
(a) To provide an organized, appropriate educational program with measurable annual goals to their participating student and to provide an education for the participating student in at least the subjects of reading, grammar, mathematics, social studies and science;
(b) To document their participating student's disability at intervals and in a manner required under subsection (8) of this section;
(c) Not to enroll their participating student in a public school and to acknowledge as part of the agreement that the eligible school has provided clear notice to the parent or guardian that the participating student has no individual entitlement to a free appropriate public education (FAPE) from their home school district, including special education and related services, for as long as the student is participating in the ESA program;
(d) Not to file for
their participating student a certificate of enrollment indicating
participation in a home instruction program under Section 37-13-91 * * *; and
(e) Not to participate in the Mississippi Dyslexia Therapy Scholarship for Students with Dyslexia Program or the Mississippi Speech-Language Therapy Scholarship for Students with Speech-Language Impairments Program while participating in the ESA program.
(2) A certified educational assistance organization(s) (CEAO) or vendors, at the direction of the parents or guardians shall use the funds deposited in a participating student's ESA for any of the following qualifying expenses, which shall be incurred within the awarded ESA school year, to educate the student using any of the below methods or combination of methods that meet the requirement in subsection (1)(a) of this section:
(a) Tuition and/or academic fees at an eligible school;
(b) Textbooks related to academic coursework;
(c) Payment to a tutor, as defined in Section 37-181-3(h);
(d) Payment for purchase of curriculum, including any supplemental materials required by the curriculum;
(e) Fees for nationally standardized norm-referenced achievement tests, including alternate assessments; and fees for Advanced Placement examinations or similar courses and any examinations related to college or university admission;
(f) Educational services or therapies from a licensed or certified practitioner or provider, including licensed or certified paraprofessionals or educational aides;
(g) Tuition and fees related to dual enrollment at a postsecondary institution;
(h) Textbooks related to academic coursework at a postsecondary institution;
(i) Surety bond payments if required by the department;
(j) No more than Fifty Dollars ($50.00) in annual consumable school supplies necessary for educational services and therapies, daily classroom activities, and tutoring;
(k) Computer hardware
and software and other technological devices if an eligible school, licensed or
certified tutor, licensed or certified educational service practitioner or
provider, or licensed medical professional verifies in writing that these items
are essential for the student to meet annual, measurable educational and
academic goals or goals within the scope of the eligible student's IEP. Once a
student is no longer participating in the ESA program, computer hardware and
software and other technological devices purchased with ESA funds shall be
donated to a public school or public library. Qualifying expenses for computer
hardware and software include only those expenses incurred within the awarded
ESA school year * * *;
and
(l) Fees charged by a certified educational assistance organization(s) (CEAO) or vendors to administer the accounts.
* * *
( * * *3) Neither a participating student,
nor anyone on the student's behalf, may receive cash or cash-equivalent items,
such as gift cards or store credit, from any refunds or rebates from any
provider of services or products in the ESA program. Any refunds or rebates
shall be credited directly to the participating student's ESA. The funds in an
ESA may only be used for education-related purposes as defined in this chapter.
( * * *4) (a) Eligible schools,
postsecondary institutions and educational service providers that serve
participating students shall provide the parent or guardian who submitted the
ESA program application with an original itemized receipt, including the
service provider's name and address, for all qualifying expenses. The parent
or guardian who submitted the ESA application shall provide the original
itemized receipt to the * * * department fund manager.
(b) In lieu of
providing the parent or guardian who submitted the ESA program application with
an original itemized receipt, the eligible schools, postsecondary institutions
and educational service providers may provide to the * * * fund manager an original
itemized receipt approved and signed off on by the parent or guardian who
submitted the ESA application, including the service provider's name and
address, for all qualifying expenses.
( * * *5) Payment for educational services
through an ESA shall not preclude parents or guardians from paying for
educational services using non-ESA funds.
( * * *6) For purposes of continuity of
educational attainment, students who enroll in the ESA program shall remain
eligible to receive * * *
monthly ESA payments until the participating student returns to a public
school, completes high school, completes the school year in which the student
reaches the age of twenty-one (21), or does not have eligibility verified by a
parent or guardian as required under subsection (8) of this section, whichever
occurs first. Any interest or other earnings attributable to unexpended
funds within a participating student's Magnolia Student Account shall be
credited to a student's account on a quarterly basis until such time that the
student is deemed no longer eligible for participation in the program as
determined under the provisions of Section 37-190-19, at which time any
remaining funds shall revert to the Education Freedom Fund as prescribed under
that section.
( * * *7) Any funds remaining in a student's
Education Scholarship Account upon completion of high school shall * * * remain
accessible to the student for the period prescribed in Section 37-190-15(2)(f),
and a failure to adhere to those provisions shall result in the student's ESA
being closed and any remaining monies shall be forfeited to the credit of the
Education Freedom Fund established in the State Treasury under Section 37-190-17.
( * * *8) Every three (3) years after initial
enrollment in the ESA program, a parent or guardian of a participating student,
except a student diagnosed as being a person with a permanent disability, shall
document that the student continues to be identified by the school district, a
federal or state government agency, or a licensed physician or psychometrist as
a child with a disability, as defined by the federal Individuals with
Disabilities Education Act (20 USCS Section 1401(3)).
( * * *9) An eligible student shall be
allowed to return to his home school district at any time after enrolling in
the ESA program, in compliance with regulations adopted by the department
providing for the least disruptive process for doing so. Upon the
participating student's return to his or her home school district, the
student's Education Scholarship Account shall be closed and any remaining funds
shall be distributed to the student's home school district at the end of the
awarded ESA school year.
(10) Each quarter, any interest or other earnings attributable to undisbursed money held by a certified educational assistance organization for purposes of this program shall be remitted to the fund manager for deposit in the Education Freedom Fund established under Section 37-190-23.
SECTION 120. Section 37-181-7, Mississippi Code of 1972, is amended as follows:
37-181-7. (1) New
enrollment in the ESA program created in this chapter shall be * * * available to all eligible students, as defined in Section 37-181-3.
Subject to appropriation from the General Fund, each student's ESA shall be
funded at * * * the student base amount as
determined under Section 37-151-203, and shall increase or decrease by the
same proportion as the student base amount under Section 37-151-203 is
increased or decreased. Beginning with the 2027-2028 school year and for
each subsequent year, an additional Two Thousand Dollars ($2,000.00) above the
base student cost for the applicable school year for eligible students.
(2) Subject to appropriation, eligible students shall be approved for participation in the ESA program as follows:
(a) Students shall be approved on a first-come, first-served basis, with applications being reviewed on a rolling basis; and
* * *
( * * *b) Participating students who remain
eligible for the ESA program are automatically approved for participation for
the following year * * *.
(3) No funds for an ESA may be expended from the total funding formula funds provided in this chapter, nor shall any school district be required to provide funding for an ESA.
SECTION 121. Section 37-181-9, Mississippi Code of 1972, is amended as follows:
37-181-9. (1) The * * * fund manager shall create a
standard form that parents or guardians of students submit to establish their
student's eligibility for an Education Scholarship Account. The * * * fund manager shall ensure
that the application is readily available to interested families through
various sources, including the department's and the Mississippi Office of
the State Treasurer's websites and the copy of procedural safeguards
annually given to parents or guardians. * * *
(2) The department and
the fund manager shall provide parents or guardians of participating
students with a written explanation of the allowable uses of Education
Scholarship Accounts, the responsibilities of parents and the duties of the * * * fund manager. This
information shall also be made available on the department's and the
Mississippi Office of the State Treasurer's websites.
(3) The fund manager
shall require the department * * * to annually notify all students
with an IEP of the existence of the ESA program and shall ensure that lower-income
families are made aware of their potential eligibility.
(4) The * * * fund manager * * *
shall receive an annual appropriation for the costs of overseeing the
funds and administering the ESA program, which such funds may also be used
to cover up to three percent (3%) of the cost assessed by a certified
educational assistance origination (CEAO) with whom the fund manager has
entered a contractual agreement to administer the program and ensure compliance
with state regulations.
(5) (a) The * * * fund manager shall make a
determination of eligibility, and shall approve the application, within twenty-one
(21) business days of receiving an application for participation in the ESA
program, subject to the provisions of Section 37-181-3(b). Upon approval of
a student's application for eligibility, the fund manager shall facilitate the
creation of an individual ESA for the newly approved student.
(b) The fund manager shall require the department shall provide for a procedure that children with a ruling of hearing impairment or children suspected of a hearing loss shall receive a comprehensive educational assessment which may include the areas of cognitive development, language/speech, audiological and academic achievement from the state-funded Mississippi Assistance Center for Hearing Loss. Children with a ruling of visual impairment or children suspected of a visual impairment shall receive a comprehensive low vision evaluation from the state-funded Low Vision Clinic.
(6) The home school district shall provide the parent or guardian of a participating student with a complete copy of the student's school records, while complying with the Family Educational Rights and Privacy Act of 1974 (20 USCS Section 1232(g)). The record shall be provided no later than thirty (30) days after a parent signs an agreement to participate in the ESA program.
SECTION 122. Section 37-181-11, Mississippi Code of 1972, is amended as follows:
37-181-11. (1) To ensure
that funds are spent appropriately, the * * * fund manager
shall adopt rules and policies necessary for the administration of the ESA
program, including the auditing of Education Scholarship Accounts, and shall
conduct or contract for random audits throughout the year.
(2) (a) The * * * fund manager shall develop a
system for payment of benefits, including, but not limited to, allowing
educational service providers to invoice the * * * fund manager for qualified
expenses consistent with Section 37-181-5(2), or allowing the parent or
guardian who submitted the ESA program application to seek reimbursement for
qualified expenses consistent with Section 37-181-5(2).
(b) The * * * certified educational assistance
organization(s) (CEAO) or vendors, at the direction of the parents or
guardians, may make payments to educational service providers * * * via check or warrant or electronic funds
transfer or any other means of payment deemed to be commercially viable or cost-effective.
(c) The * * * fund manager may also
establish by rule that some payments to educational service providers will be
made on a * * *
monthly basis, rather than an annual basis, if the educational services
will be rendered over an extended period of time.
(3) The * * * fund manager shall adopt a
process for removing educational service providers that defraud parents and for
referring cases of fraud to law enforcement.
* * *
SECTION 123. Section 37-181-15, Mississippi Code of 1972, is amended as follows:
37-181-15. * * * To ensure that students are treated fairly
and kept safe, all eligible schools shall:
(a) Comply with the nondiscrimination policies set forth in 42 USCS 1981;
(b) Prior to a participating student's application for enrollment, provide parents or guardians with details of the school's programs, record of student achievement, qualifications, experience, capacities to serve students with special needs, and capacity to serve the participating student within the scope of their IEP;
(c) Comply with all health and safety laws or codes that apply to nonpublic schools;
(d) Hold a valid occupancy permit if required by their municipality;
(e) Have no public record of fraud or malfeasance;
(f) Require participating students to take a pre-assessment at the beginning of the school year and a post-assessment at the end of the school year. The eligible school shall have the option to select their current assessment used to demonstrate academic progress, a nationally standardized norm-referenced achievement test, or a current state board-approved screener;
(g) Notify a parent or guardian applying for the ESA program that the parent or guardian waives the right of the participating student to an individual entitlement to a free and appropriate public education (FAPE) from their home school district, including special education and related services, for as long as the student is participating in the ESA program;
(h) Conduct criminal background checks on employees and:
(i) Exclude from employment any person not permitted by state law to work in a nonpublic school; and
(ii) Exclude from employment any person who might reasonably pose a threat to the safety of students; and
(i) An eligible school shall certify to the department upon enrollment of a participating student that the eligible school shall provide services for the participating student's disability or special education needs, or shall provide services addressing a participating student's IEP. Such certification must be received by the department before the ESA is reimbursed to an eligible student.
* * *
SECTION 124. Section 37-181-17, Mississippi Code of 1972, is amended as follows:
37-181-17. (1) An eligible nonpublic school is autonomous and not an agent of the state or federal government and therefore:
(a) The State Department of Education, Mississippi Office of the State Treasurer, acting in the capacity as fund manager or any other government agency shall not regulate the educational program of a nonpublic school, postsecondary institution or educational service provider that accepts funds from the parent or guardian of a participating student beyond the requirements of the ESA program as promulgated in this chapter;
(b) The creation of the Education Scholarship Account program does not expand the regulatory authority of the state, its officers, or any school district to impose any additional regulation of nonpublic schools, postsecondary institutions or educational service providers beyond those necessary to enforce the requirements of the ESA program; and
(c) Eligible schools, postsecondary institutions and educational service providers shall be given the maximum freedom to provide for the educational needs of their students without governmental control. No eligible school, postsecondary institution or educational service provider shall be required to alter its creed, practices, admission policies or curriculum in order to accept participating students.
(2) Eligible schools, or the parent or guardian who submitted the ESA application, must submit student performance data to the State Department of Education at the end of the school year, including the individual results of the pre-assessment and post-assessment required in Section 37-181-15(f). The department shall develop a uniformed reporting format for eligible schools to use when submitting assessment results.
(3) In any legal proceeding challenging the application of this chapter to an eligible school, postsecondary institution or educational service provider the state bears the burden of establishing that the law is necessary and does not impose any undue burden on the eligible school, postsecondary institution or educational service provider.
SECTION 125. Section 37-181-19, Mississippi Code of 1972, is amended as follows:
37-181-19. (1) The * * * Mississippi
Office of the State Treasurer in its capacity as fund manager may receive
and expend contributions from any public or private source to fund ESAs for
participating students.
(2) The fund manager may enter into a contractual agreement with a certified educational assistance organization(s) (CEAO) or vendors to administer the ESA program and ensure compliance with state regulations.
SECTION 126. Sections 126 through 133 of this act shall be known and cited as the "Aeronautics, Geospatial, Engineering, Nursing, and Technical Skills (AGENTS) of Excellence Program Act".
SECTION 127. The purpose of Aeronautics, Geospatial, Engineering, Nursing, and Technical Skills (AGENTS) of Excellence Program Act is to establish the AGENTS of Excellence Program to:
(a) Create specialized, regional academic programs for students in Grades 9 through 12, focused on high-demand disciplines, including:
(i) Aeronautics;
(ii) Geospatial studies;
(iii) Engineering;
(iv) Nursing; or
(v) Technical skills, trades and workforce development through credentialing and certification;
(b) Improve workforce readiness and postsecondary educational outcomes for students;
(c) Serve as on-campus schools modeled after the Mississippi School for Mathematics and Science, established in Section 37-139-1 et seq., and the Mississippi School of the Arts established in Section 37-140-1 et seq., offering rigorous academics and career-oriented training; and
(d) Enhance access to advanced education for underserved student populations by providing residential boarding options, subject to funding.
SECTION 128. As used in this act, the following terms have the meaning herein ascribed, unless the context of use clearly requires otherwise:
(a) "Boards" means:
(i) The Mississippi Community College Board of Education, vested with authority under Section 37-4-1 et seq.; and
(ii) The Board of Trustees of State Institutions of Higher Learning, vested with authority under Section 37-101-1 et seq.
(b) "Eligible students" means any student who resides within the geographical boundaries of this state and enrolled in Grades 9 through 12, whether in a public or nonpublic school.
(c) "Host institution" means a qualifying state institution of higher learning or community or junior college selected by the respective governing board to serve as the early-college high school or charter school for eligible students.
(d) "Program" means the Aeronautics, Geospatial, Engineering, Nursing, and Technical Skills (AGENTS) of Excellence Program established under this act.
SECTION 129. (1) The Aeronautics, Geospatial, Engineering, Nursing, and Technical Skills (AGENTS) of Excellence Program shall be jointly governed and administered by the Mississippi Community College Board and the Board of Trustees of State Institutions of Higher Learning, and shall oversee the development and implementation of on-campus early-college high schools or charter schools that emphasize curriculum on aeronautics, geospatial, engineering, nursing or technical skills, trades and workforce development which optimize credentialing and certification or any combination thereof.
(2) To solicit, encourage and guide the development of quality early-college high schools, the Mississippi Community College Board and the Board of Trustees of State Institutions of Higher Learning shall each issue and publicize a request for proposals to each of its member postsecondary educational institutions before December 1, 2026. The boards' requests for proposals must include the following:
(a) A clear statement of any preferences the boards wish to grant to applicants intended to help underserved students;
(b) A description of the performance framework that the respective boards have developed for early-college high school or charter school oversight and evaluation;
(c) The criteria that will guide the boards decisions to approve or deny applications of its member postsecondary educational institutions; and
(d) A clear statement of appropriately detailed questions, as well as guidelines, concerning the format and content essential for applicants to demonstrate the capacities necessary to establish and operate a successful early-college high school or charter school.
(3) In addition to all other requirements, the request for proposals must require applications to provide or describe thoroughly all of the following mandatory elements of the proposed school plan:
(a) An executive summary;
(b) The mission and vision of the proposed early-college high school or charter school, including identification of the targeted student population;
(c) Minimum, planned and maximum enrollment per grade per year;
(f) Evidence of need and community support for the proposed early-college high school or charter school;
(g) The host institution's proposed calendar, including the proposed opening and closing dates for the school term, and a sample daily schedule. The school must be kept in session no less than the minimum number of school days established for traditional public schools in Section 37-13-63;
(h) A description of the host institution's academic programs and associated curriculum;
(i) A description of the host institution's instructional design, including the type of learning environment, class size and structure, curriculum overview and teaching methods;
(j) The host institution's plan for using internal and external assessments to measure and report student progress on the performance framework developed by the host institution;
(k) The host institution's plan for identifying and successfully serving students with disabilities (including all of the proposed policies pursuant to the Individuals with Disabilities Education Improvement Act of 2004, 20 USCS Section 1400 et seq., Section 504 of the Rehabilitation Act of 1973, 29 USCS Section 794, and Title 11 of the Americans with Disabilities Act, 42 USCS Section 12101 et seq., and the school's procedures for securing and providing evaluations and related services pursuant to federal law), students who are English language learners, students who require academic remediation and gifted students;
(l) A description of cocurricular or extracurricular programs and how those programs will be funded and delivered;
(m) Plans and timelines for student recruitment and enrollment, including policies and procedures that ensure that every student has an equal opportunity to be considered for enrollment through the use of an equitable, randomized, transparent and impartial lottery process, so that students are accepted in a host institution's early-college high school or charter school without regard to disability, income level, race, religion or national origin;
(n) The host institution's student discipline policies, including those for special education students;
(o) A staffing chart for the early-college high school or charter school's first year, and a staffing plan for subsequent years of operation;
(p) The host institution's leadership and teacher employment policies, including performance evaluation plans;
(q) Proposed governing bylaws;
(r) Explanations of any partnerships or contractual relationships central to the early-college high school or charter school's operations or mission;
(s) The host institution's plans for providing transportation, food service and all other significant operational or ancillary services;
(t) A detailed school start-up plan, identifying tasks, timelines and responsible individuals;
(u) A description of the host institution's financial plans and policies, including financial controls and audit requirements; and
(v) A disclosure of all sources of private funding and all funds from foreign sources, including gifts from foreign governments, foreign legal entities and domestic entities affiliated with either foreign governments or foreign legal entities. For the purposes of this paragraph, the term "foreign" means a country or jurisdiction outside of any state or territory of the United States.
The boards shall have independent and exclusive autonomy to promulgate rules and regulations necessary for the operation, funding and governance of the AGENTS of Excellence Program by member postsecondary educational institutions approved by the appropriate board to serve as a host institution. If the boards' advertisements of requests for proposals is charter school-focused, each board shall act as the authorizer for the school, notwithstanding any provision to the contrary under the Mississippi Charter Schools Act of 2013, established under Section 37-28-1 et seq.
(4) The boards may utilize the staff of their respective organizations, State Department of Education and other state agencies as may be required for the implementation of this section. The department may employ any personnel deemed necessary by the boards for assisting in the development and implementation of the plan relating to the implementation, operation and funding the program. The boards may also contract or enter into agreements with other agencies or private entities deemed necessary to carry out the duties and functions relating to the opening and operation of early-college high schools or charter schools on the campus of an approved postsecondary educational institution.
(5) To the extent possible, the boards shall enter into agreements with each host institution for the dual enrollment of eligible students attending the program. The boards may develop and issue necessary regulations for the coordination of such courses for these students and the preparation and transfer of transcripts upon completion and graduation.
(6) Host institutions shall:
(a) Allocate space within existing facilities or construct appropriate facilities for classrooms, laboratories, and optional residential housing for students selected to participate in the AGENTS of Excellence Program; and
(b) Employ the requisite number of licensed teachers, administrators, staff and certified instructors with specific subject matter credentials in the content areas and subsidiary courses offered at each host institution to meet academic and operational requirements.
(7) Host institutions are encouraged to establish partnerships with local businesses, industries and educational organizations to provide mentorship, internships and career development opportunities for students to:
(a) Establish minimum standards governing annual increases in the academic performance indicators that are agreed upon with the board and each respective host institution;
(b) No later than thirty (30) days following the initial start of the school year, conduct ongoing assessments of student performance enrolled in the program, including an initial baseline assessment of knowledge and skills in each grade level and academic content area in which instruction is provided;
(c) Establish data-driven instructional programs;
(d) Provide curriculum that is aligned with state academic standards for college and career readiness;
(e) Develop appropriate educational goals for each student and offer differentiated instruction to meet the needs of all students;
(f) Provide academic support and interventions, including tutoring and other appropriate educational assistance, that are targeted for students who perform below proficiency standards on an academic performance indicator;
(g) Provide for a minimum of instructional hours as applicable, which may include any of the following:
(i) An extended school day;
(ii) An extended school year;
(iii) A minimum of four (4) weeks of summer school; and
(iv) Saturday instructional classes;
(h) Provide programs to improve professional development programs for administrators, teachers and support professionals that focus on communication centered upon students' academic and career goals;
(i) Formulate and implement programs designed to improve the learning environment and school culture, which shall include measures to ensure the safety of students and staff, and may include the following:
(i) Positive behavioral supports;
(ii) Professional development; and
(iii) Coordination with community partners.
SECTION 130. (1) Enrollment in the Aeronautics, Geospatial, Engineering, Nursing, and Technical Skills (AGENTS) of Excellence Program shall be open on a first-come, first-served basis to students in Grades 9 through 12. Priority shall be given to low-income students attending schools or enrolled in school districts with low academic performance as determined by Section 37-17-6.
(2) The program shall offer a rigorous academic curriculum and specialized focus areas which, at a minimum, shall include:
(a) Aeronautics and aviation technology;
(b) Geospatial technologies and geographic information systems (GIS);
(c) Engineering and robotics;
(d) Nursing and allied healthcare pathways;
(e) Skilled trades, including welding, coding, auto-mechanics, HVAC and advanced manufacturing;
(f) Dual enrollment opportunities with host institutions shall be provided in accordance with Section 37-15-38; or
(g) Any combination thereof of the preceding components.
(3) Additionally, the program shall ensure that tutoring, counseling, and career mentorship shall be available to all students.
(4) A residential option shall be offered to students accepted into the program and residing more than thirty (30) miles from the main campus of the host institution of enrollment, contingent upon funding. Provided that funding is made available to facilitate a residential boarding component of the program, such facilities shall include dormitories, dining services and staff supervision, adhering to safety standards prescribed under Section 45-11-101.
SECTION 131. (1) (a) Implementation and operation of the AGENTS of Excellence Program are contingent upon annual appropriations by the Legislature to the boards, which shall not exceed Five Million Dollars ($5,000,000.00) each, for a maximum aggregate not to exceed Ten Million Dollars ($10,000,000.00) annually for a period not to exceed five (5) years and an aggregate program total of Fifty Million Dollars ($50,000,000.00) to be apportioned equally amongst the boards.
(2) Joint annual budget estimates shall be prepared by the Board of Trustees of State Institutions of Higher Learning and the Mississippi Community College Board, and submitted to the Legislature. For the operation and support of the program, the boards or host institutions may receive contributions, donations, gifts, bequests of money, other forms of financial assistance and property, equipment, materials or manpower from persons, foundations, trust funds, corporations, organizations and other sources, public or private, to be expended and utilized by the boards in carrying out the AGENTS of Excellence Program.
SECTION 132. (1) The boards shall conduct a study and prepare an annual written report on the effectiveness of the program and shall submit the same to the Governor, the chairpersons of the Education Committees of the House and Senate and the chairpersons of the Universities and Colleges Committees of the House and Senate. The report shall include:
(a) Enrollment and demographic data;
(b) Academic and workforce outcomes; and
(c) Financial summaries and funding needs.
(2) A comprehensive program evaluation shall be conducted every three (3) years to assess effectiveness in improving academic performance and workforce readiness.
SECTION 133. Prior to the enrollment of students into the AGENTS of Excellence Program, the Mississippi Community College Board and the Board of Trustees of State Institutions of Higher Learning shall conduct a public meeting at each host institution, which shall include a presentation on the AGENTS of Excellence Program, distribution of information materials on the program's purpose, application process and benefits, and a question and answer session with parents and community members to address the implementation of the program. Upon being notified by the State Department of Education of a proposed meeting date, each school district within the affected counties of region of impact shall provide public notice for each community meeting.
SECTION 134. Section 37-13-81, Mississippi Code of 1972, is brought forward as follows:
37-13-81. There is created the Office of Compulsory School Attendance Enforcement within the Office of Dropout Prevention of the State Department of Education. The office shall be responsible for the administration of a statewide system of enforcement of the Mississippi Compulsory School Attendance Law (Section 37-13-91) and for the supervision of school attendance officers throughout the state.
SECTION 135. Section 37-13-83, Mississippi Code of 1972, is brought forward as follows:
37-13-83. The State
Superintendent of Public Education shall appoint a director for the Office of
Compulsory School Attendance Enforcement, who shall meet all qualifications
established for school attendance officer supervisors and any additional
qualifications that may be established by the State Superintendent of Public
Education or State Personnel Board. The director shall be responsible
for the proper administration of the Office of Compulsory School Attendance
Enforcement in conformity with the Mississippi Compulsory School Attendance Law
and any other regulations or policies that may be adopted by the State Board of
Education. The director shall report directly to the Director of the Office of
Dropout Prevention.
SECTION 136. Section 37-13-85, Mississippi Code of 1972, is brought forward as follows:
37-13-85. The Office of Compulsory School Attendance Enforcement shall have the following powers and duties, in addition to all others imposed or granted by law:
(a) To establish any policies or guidelines concerning the employment of school attendance officers which serve to effectuate a uniform system of enforcement under the Mississippi Compulsory School Attendance Law throughout the state, and to designate the number of school attendance officers which shall be employed to serve in each school district area;
(b) To supervise and assist school attendance officer supervisors in the performance of their duties;
(c) To establish minimum standards for enrollment and attendance for the state and each individual school district, and to monitor the success of the state and districts in achieving the required levels of performance;
(d) To provide to school districts failing to meet the established standards for enrollment and attendance assistance in reducing absenteeism or the dropout rates in those districts;
(e) To establish any qualifications, in addition to those required under Section 37-13-89, for school attendance officers as the office deems necessary to further the purposes of the Mississippi Compulsory School Attendance Law;
(f) To develop and implement a system under which school districts are required to maintain accurate records that document enrollment and attendance in such a manner that the records reflect all changes in enrollment and attendance, and to require school attendance officers to submit information concerning public school attendance on a monthly basis to the office;
(g) To prepare the form of the certificate of enrollment required under the Mississippi Compulsory School Attendance Law and to furnish a sufficient number of the certificates of enrollment to each school attendance officer in the state;
(h) To provide to the State Board of Education statistical information concerning absenteeism, dropouts and other attendance-related problems as requested by the State Board of Education;
(i) To provide for the certification of school attendance officers;
(j) To provide for a course of training and education for school attendance officers, and to require successful completion of the course as a prerequisite to certification by the office as school attendance officers;
(k) To adopt any guidelines or policies the office deems necessary to effectuate an orderly transition from the supervision of school attendance officers by district attorneys to the supervision by the school attendance officer supervisors;
(l) Beginning on July 1, 1998, to require school attendance officer supervisors to employ persons employed by district attorneys before July 1, 1998, as school attendance officers without requiring such persons to submit an application or interview for employment with the State Department of Education;
(m) To adopt policies or guidelines linking the duties of school attendance officers to the appropriate courts, law enforcement agencies and community service providers; and
(n) To adopt any other policies or guidelines that the office deems necessary for the enforcement of the Mississippi Compulsory School Attendance Law; however, the policies or guidelines shall not add to or contradict with the requirements of Section 37-13-91.
SECTION 137. Section 37-13-87, Mississippi Code of 1972, is brought forward as follows:
37-13-87. (1) The Director of the Office of Compulsory School Attendance Enforcement shall employ three (3) school attendance officer supervisors, each to maintain an office within a different Supreme Court district. Each supervisor shall be responsible for the enforcement of the Mississippi Compulsory School Attendance Law within his district and shall exercise direct supervision over the school attendance officers in the district. The supervisors, who shall report to the director of the office, shall assist the school attendance officers in the performance of their duties as established by law or otherwise.
(2) No person having less
than eight (8) years combined actual experience as a school attendance officer,
school teacher, school administrator, law enforcement officer possessing a
college degree with a major in a behavioral science or a related field, and/or
social worker in the state shall be employed as a school attendance
officer supervisor. Further, a school attendance officer supervisor
shall possess a college degree with a major in a behavioral science or a
related field or shall have actual experience as a school teacher, school
administrator, law enforcement officer possessing such degree or social worker;
however, these requirements shall not apply to persons employed as school
attendance officers before January 1, 1987. School attendance officers shall
meet any additional qualificationsestablished
by the State Personnel Board for school attendance officers or school
attendance officer supervisors. The school attendance officer supervisors
shall receive an annual salary to be set by the State Superintendent of Public
Education, subject to the approval of the State Personnel Board.
SECTION 138. Section 37-13-89, Mississippi Code of 1972, is brought forward as follows:
37-13-89. (1) In each school district within the state, there shall be employed the number of school attendance officers determined by the Office of Compulsory School Attendance Enforcement to be necessary to adequately enforce the provisions of the Mississippi Compulsory School Attendance Law; however, this number shall not exceed one hundred fifty-three (153) school attendance officers at any time. From and after July 1,1998, all school attendance officers employed pursuant to this section shall be employees of the State Department of Education. The State Department of Education shall employ all persons employed as school attendance officers by district attorneys before July 1, 1998, and shall assign them to school attendance responsibilities in the school district in which they were employed before July 1, 1998. The first twelve (12) months of employment for each school attendance officer shall be the probationary period of state service.
(2) (a) The State Department of Education shall obtain current criminal records background checks and current child abuse registry checks on all persons applying for the position of school attendance officer after July 2, 2002. The criminal records information and registry checks must be kept on file for any new hires. In order to determine an applicant's suitability for employment as a school attendance officer, the applicant must be fingerprinted. If no disqualifying record is identified at the state level, the Department of Public Safety shall forward the fingerprints to the Federal Bureau of Investigation (FBI) for a national criminal history record check. The applicant shall pay the fee, not to exceed Fifty Dollars ($50.00), for the fingerprinting and criminal records background check; however, the State Department of Education, in its discretion, may pay the fee for the fingerprinting and criminal records background check on behalf of any applicant. Under no circumstances may a member of the State Board of Education, employee of the State Department of Education or any person other than the subject of the criminal records background check disseminate information received through any such checks except insofar as required to fulfill the purposes of this subsection.
(b) If the fingerprinting or criminal records check discloses a felony conviction, guilty plea or plea of nolo contendere to a felony of possession or sale of drugs, murder, manslaughter, armed robbery, rape, sexual battery, sex offense listed in Section 45-33-23(h), child abuse, arson, grand larceny, burglary, gratification of lust or aggravated assault which has not been reversed on appeal or for which a pardon has not been granted, the applicant is not eligible to be employed as a school attendance officer. Any employment of an applicant pending the results of the fingerprinting and criminal records check is voidable if the new hire receives a disqualifying criminal records check. However, the State Board of Education, in its discretion, may allow an applicant aggrieved by an employment decision under this subsection to appear before the board, or before a hearing officer designated for that purpose, to show mitigating circumstances that may exist and allow the new hire to be employed as a school attendance officer. The State Board of Education may grant waivers for mitigating circumstances, which may include, but are not necessarily limited to:
(i) Age at which the crime was committed;
(ii) Circumstances surrounding the crime;
(iii) Length of time since the conviction and criminal history since the conviction;
(iv) Work history;
(v) Current employment and character references; and
(vi) Other evidence demonstrating the ability of the person to perform the responsibilities of a school attendance officer competently and that the person does not pose a threat to the health or safety of children.
(c) A member of the State Board of Education or employee of the State Department of Education may not be held liable in any employment discrimination suit in which an allegation of discrimination is made regarding an employment decision authorized under this section.
(3) Each school attendance officer shall possess a college degree with a major in a behavioral science or a related field or shall have no less than three (3) years combined actual experience as a school teacher, school administrator, law enforcement officer possessing such degree, and/or social worker; however, these requirements shall not apply to persons employed as school attendance officers before January 1, 1987. School attendance officers also shall satisfy any additional requirements that may be established by the State Personnel Board for the position of school attendance officer.
(4) It shall be the duty of each school attendance officer to:
(a) Cooperate with any public agency to locate and identify all compulsory-school-age children who are not attending school;
(b) Cooperate with all courts of competent jurisdiction;
(c) Investigate all cases of nonattendance and unlawful absences by compulsory-school-age children not enrolled in a nonpublic school;
(d) Provide appropriate counseling to encourage all school-age children to attend school until they have completed high school;
(e) Attempt to secure the provision of social or welfare services that may be required to enable any child to attend school;
(f) Contact the home or place of residence of a compulsory-school-age child and any other place in which the officer is likely to find any compulsory-school-age child when the child is absent from school during school hours without a valid written excuse from school officials, and when the child is found, the officer shall notify the parents and school officials as to where the child was physically located;
(g) Contact promptly the home of each compulsory-school-age child in the school district within the officer's jurisdiction who is not enrolled in school or is not in attendance at public school and is without a valid written excuse from school officials; if no valid reason is found for the nonenrollment or absence from the school, the school attendance officer shall give written notice to the parent, guardian or custodian of the requirement for the child's enrollment or attendance;
(h) Collect and maintain information concerning absenteeism, dropouts and other attendance-related problems, as may be required by law or the Office of Compulsory School Attendance Enforcement; and
(i) Perform all other duties relating to compulsory school attendance established by the State Department of Education or district school attendance supervisor, or both .
(5) While engaged in the performance of his duties, each school attendance officer shall carry on his person a badge identifying him as a school attendance officer under the Office of Compulsory School Attendance Enforcement of the State Department of Education and an identification card designed by the State Superintendent of Public Education and issued by the school attendance officer supervisor. Neither the badge nor the identification card shall bear the name of any elected public official.
(6) The State Personnel Board shall develop a salary scale for school attendance officers as part of the variable compensation plan. The various pay ranges of the salary scale shall be based upon factors including, but not limited to, education, professional certification and licensure, and number of years of experience. School attendance officers shall be paid in accordance with this salary scale. The minimum salaries under the scale shall be no less than the following:
(a) For school attendance officers holding a bachelor's degree or any other attendance officer who does not hold such a degree, the annual salary shall be based on years of experience as a school attendance officer or related field of service or employment, no less than as follows:
Years of Experience Salary
0 - 4 years $24,528.29
5 - 8 years 26,485.29
9 - 12 years 28,050.89
13 - 16 years 29,616.49
Over 17 years 31,182.09
(b) For school attendance officers holding a license as a social worker, the annual salary shall be based on years of experience as a school attendance officer or related field of service or employment, no less than as follows:
Years of Experience Salary
0 - 4 years $25,558.29
5 - 8 years 27,927.29
9 - 12 years 29,822.49
13 - 16 years 31,717.69
17 - 20 years 33,612.89
Over 21 years 35,415.39
(c) For school attendance officers holding a master's degree in a behavioral science or a related field, the annual salary shall be based on years of experience as a school attendance officer or related field of service or employment, no less than as follows:
Years of Experience Salary
0 - 4 years $26,382.29
5 - 8 years 29,008.79
9 - 12 years 31,109.99
13 - 16 years 33,211.19
17 - 20 years 35,312.39
Over 21 years 37,413.59
( * * *78) * * *(a) Each school attendance officer employed by a district attorney on June 30, 1998, who became an employee of the State Department of Education on July 1, 1998, shall be awarded credit for personal leave and major medical leave for his continuous service as a school attendance officer under the district attorney, and if applicable, the youth or family court or a state agency. The credit for personal leave shall be in an amount equal to one-third (1/3) of the maximum personal leave the school attendance officer could have accumulated had he been credited with such leave under Section 25-3-93 during his employment with the district attorney, and if applicable, the youth or family court or a state agency. The credit for major medical leave shall be in an amount equal to one-half (1/2) of the maximum major medical leave the school attendance officer could have accumulated had he been credited with such leave under Section 25-3-95 during his employment with the district attorney, and if applicable, the youth or family court or a state agency. However, if a district attorney who employed a school attendance officer on June 30, 1998, certifies, in writing, to the State Department of Education that the school attendance officer had accumulated, pursuant to a personal leave policy or major medical leave policy lawfully adopted by the district attorney, a number of days of unused personal leave or major medical leave, or both, which is greater than the number of days to which the school attendance officer is entitled under this paragraph, the State Department of Education shall authorize the school attendance officer to retain the actual unused personal leave or major medical leave, or both, certified by the district attorney, subject to the maximum amount of personal leave and major medical leave the school attendance officer could have accumulated had he been credited with such leave under Sections 25-3-93 and 25-3-95.
(b) For the purpose of determining the accrual rate for personal leave under Section 25-3-93 and major medical leave under Section 25-3-95, the State Department of Education shall give consideration to all continuous service rendered by a school attendance officer before July 1, 1998, in addition to the service rendered by the school attendance officer as an employee of the department.
(c) In order for a
school attendance officer to be awarded credit for personal leave and major
medical leave or to retain the actual unused personal leave and major medical
leave accumulated by him before July 1, 1998, the district attorney who
employed the school attendance officer must certify, in writing, to the State
Department of Education the hire date of the school attendance officer. For
each school attendance officer employed by the youth or family court or a state
agency before being designated an employee of the district attorney who has not
had a break in continuous service, the hire date shall be the date that the
school attendance officer was hired by the youth or family court or state
agency. The department shall prescribe the date by which the certification
must be received by the department and shall provide written notice to all
district attorneys of the certification requirement and the date by which the
certification must be received.
(8) (a) School attendance officers shall maintain regular office hours on a year-round basis; however, during the school term, on those days that teachers in all of the school districts served by a school attendance officer are not required to report to work, the school attendance officer also shall not be required to report to work. (For purposes of this subsection, a school district's school term is that period of time identified as the school term in contracts entered into by the district with licensed personnel.) A school attendance officer shall be required to report to work on any day recognized as an official state holiday if teachers in any school district served by that school attendance officer are required to report to work on that day, regardless of the school attendance officer's status as an employee of the State Department of Education, and compensatory leave may not be awarded to the school attendance officer for working during that day. However, a school attendance officer may be allowed by the school attendance officer's supervisor to use earned leave on such days.
(b) The State Department of Education annually shall designate a period of six (6) consecutive weeks in the summer between school years during which school attendance officers shall not be required to report to work. A school attendance officer who elects to work at any time during that period may not be awarded compensatory leave for such work and may not opt to be absent from work at any time other than during the six (6) weeks designated by the department unless the school attendance officer uses personal leave or major medical leave accrued under Section 25-3-93 or 25-3-95 for such absence.
(9) The State Department of Education shall provide all continuing education and training courses that school attendance officers are required to complete under state law or rules and regulations of the department.
SECTION 139. Section 37-13-91, Mississippi Code of 1972, is brought forward as follows:
37-13-91. (1) This section shall be referred to as the "Mississippi Compulsory School Attendance Law."
(2) The following terms as used in this section are defined as follows:
(a) "Parent" means the father or mother to whom a child has been born, or the father or mother by whom a child has been legally adopted.
(b) "Guardian" means a guardian of the person of a child, other than a parent, who is legally appointed by a court of competent jurisdiction.
(c) "Custodian" means any person having the present care or custody of a child, other than a parent or guardian of the child.
(d) "School day" means not less than five and one-half (5-1/2) and not more than eight (8) hours of actual teaching in which both teachers and pupils are in regular attendance for scheduled schoolwork.
(e) "School" means any public school, including a charter school, in this state or any nonpublic school in this state which is in session each school year for at least one hundred eighty (180) school days, except that the "nonpublic" school term shall be the number of days that each school shall require for promotion from grade to grade.
(f) "Compulsory-school-age child" means a child who has attained or will attain the age of six (6) years on or before September 1 of the calendar year and who has not attained the age of seventeen (17) years on or before September 1 of the calendar year; and shall include any child who has attained or will attain the age of five (5) years on or before September 1 and has enrolled in a full-day public school kindergarten program.
(g) "School attendance officer" means a person employed by the State Department of Education pursuant to Section 37-13-89.
(h) "Appropriate school official" means the superintendent of the school district, or his designee, or, in the case of a nonpublic school, the principal or the headmaster.
(i) "Nonpublic school" means an institution for the teaching of children, consisting of a physical plant, whether owned or leased, including a home, instructional staff members and students, and which is in session each school year. This definition shall include, but not be limited to, private, church, parochial and home instruction programs.
(3) A parent, guardian or custodian of a compulsory-school-age child in this state shall cause the child to enroll in and attend a public school or legitimate nonpublic school for the period of time that the child is of compulsory school age, except under the following circumstances:
(a) When a compulsory-school-age child is physically, mentally or emotionally incapable of attending school as determined by the appropriate school official based upon sufficient medical documentation.
(b) When a compulsory-school-age child is enrolled in and pursuing a course of special education, remedial education or education for children with physical or mental disadvantages or disabilities.
(c) When a compulsory-school-age child is being educated in a legitimate home instruction program.
The parent, guardian or custodian of a compulsory-school-age child described in this subsection, or the parent, guardian or custodian of a compulsory-school-age child attending any charter school or nonpublic school, or the appropriate school official for any or all children attending a charter school or nonpublic school shall complete a "certificate of enrollment" in order to facilitate the administration of this section.
The form of the certificate of enrollment shall be prepared by the Office of Compulsory School Attendance Enforcement of the State Department of Education and shall be designed to obtain the following information only:
(i) The name, address, telephone number and date of birth of the compulsory-school-age child;
(ii) The name, address and telephone number of the parent, guardian or custodian of the compulsory-school-age child;
(iii) A simple description of the type of education the compulsory-school-age child is receiving and, if the child is enrolled in a nonpublic school, the name and address of the school; and
(iv) The signature of the parent, guardian or custodian of the compulsory-school-age child or, for any or all compulsory-school-age child or children attending a charter school or nonpublic school, the signature of the appropriate school official and the date signed.
The certificate of enrollment shall be returned to the school attendance officer where the child resides on or before September 15 of each year. Any parent, guardian or custodian found by the school attendance officer to be in noncompliance with this section shall comply, after written notice of the noncompliance by the school attendance officer, with this subsection within ten (10) days after the notice or be in violation of this section. However, in the event the child has been enrolled in a public school within fifteen (15) calendar days after the first day of the school year as required in subsection (6), the parent or custodian may, at a later date, enroll the child in a legitimate nonpublic school or legitimate home instruction program and send the certificate of enrollment to the school attendance officer and be in compliance with this subsection.
For the purposes of this subsection, a legitimate nonpublic school or legitimate home instruction program shall be those not operated or instituted for the purpose of avoiding or circumventing the compulsory attendance law.
(4) An "unlawful absence" is an absence for an entire school day or during part of a school day by a compulsory-school-age child, which absence is not due to a valid excuse for temporary nonattendance. For purposes of reporting absenteeism under subsection (6) of this section, if a compulsory-school-age child has an absence that is more than thirty-seven percent (37%) of the instructional day, as fixed by the school board for the school at which the compulsory-school-age child is enrolled, the child must be considered absent the entire school day. Days missed from school due to disciplinary suspension shall not be considered an "excused" absence under this section. This subsection shall not apply to children enrolled in a nonpublic school.
Each of the following shall constitute a valid excuse for temporary nonattendance of a compulsory-school-age child enrolled in a noncharter public school, provided satisfactory evidence of the excuse is provided to the superintendent of the school district, or his designee:
(a) An absence is excused when the absence results from the compulsory-school-age child's attendance at an authorized school activity with the prior approval of the superintendent of the school district, or his designee. These activities may include field trips, athletic contests, student conventions, musical festivals and any similar activity.
(b) An absence is excused when the absence results from illness or injury which prevents the compulsory-school-age child from being physically able to attend school.
(c) An absence is excused when isolation of a compulsory-school-age child is ordered by the county health officer, by the State Board of Health or appropriate school official.
(d) An absence is excused when it results from the death or serious illness of a member of the immediate family of a compulsory-school-age child. The immediate family members of a compulsory-school-age child shall include children, spouse, grandparents, parents, brothers and sisters, including stepbrothers and stepsisters.
(e) An absence is excused when it results from a medical or dental appointment of a compulsory-school-age child.
(f) An absence is excused when it results from the attendance of a compulsory-school-age child at the proceedings of a court or an administrative tribunal if the child is a party to the action or under subpoena as a witness.
(g) An absence may be excused if the religion to which the compulsory-school-age child or the child's parents adheres, requires or suggests the observance of a religious event. The approval of the absence is within the discretion of the superintendent of the school district, or his designee, but approval should be granted unless the religion's observance is of such duration as to interfere with the education of the child.
(h) An absence may be excused when it is demonstrated to the satisfaction of the superintendent of the school district, or his designee, that the purpose of the absence is to take advantage of a valid educational opportunity such as travel, including vacations or other family travel. Approval of the absence must be gained from the superintendent of the school district, or his designee, before the absence, but the approval shall not be unreasonably withheld.
(i) An absence may be excused when it is demonstrated to the satisfaction of the superintendent of the school district, or his designee, that conditions are sufficient to warrant the compulsory-school-age child's nonattendance. However, no absences shall be excused by the school district superintendent, or his designee, when any student suspensions or expulsions circumvent the intent and spirit of the compulsory attendance law.
(j) An absence is excused when it results from the attendance of a compulsory-school-age child participating in official organized events sponsored by the 4-H or Future Farmers of America (FFA). The excuse for the 4-H or FFA event must be provided in writing to the appropriate school superintendent by the Extension Agent or High School Agricultural Instructor/FFA Advisor.
(k) An absence is excused when it results from the compulsory-school-age child officially being employed to serve as a page at the State Capitol for the Mississippi House of Representatives or Senate.
(5) Any parent, guardian or custodian of a compulsory-school-age child subject to this section who refuses or willfully fails to perform any of the duties imposed upon him or her under this section or who intentionally falsifies any information required to be contained in a certificate of enrollment, shall be guilty of contributing to the neglect of a child and, upon conviction, shall be punished in accordance with Section 97-5-39.
Upon prosecution of a parent, guardian or custodian of a compulsory-school-age child for violation of this section, the presentation of evidence by the prosecutor that shows that the child has not been enrolled in school within eighteen (18) calendar days after the first day of the school year of the public school which the child is eligible to attend, or that the child has accumulated twelve (12) unlawful absences during the school year at the public school in which the child has been enrolled, shall establish a prima facie case that the child's parent, guardian or custodian is responsible for the absences and has refused or willfully failed to perform the duties imposed upon him or her under this section. However, no proceedings under this section shall be brought against a parent, guardian or custodian of a compulsory-school-age child unless the school attendance officer has contacted promptly the home of the child and has provided written notice to the parent, guardian or custodian of the requirement for the child's enrollment or attendance.
(6) If a compulsory-school-age child has not been enrolled in a school within fifteen (15) calendar days after the first day of the school year of the school which the child is eligible to attend or the child has accumulated five (5) unlawful absences during the school year of the public school in which the child is enrolled, the school district superintendent, or his designee, shall report, within two (2) school days or within five (5) calendar days, whichever is less, the absences to the school attendance officer. The State Department of Education shall prescribe a uniform method for schools to utilize in reporting the unlawful absences to the school attendance officer. The superintendent, or his designee, also shall report any student suspensions or student expulsions to the school attendance officer when they occur.
(7) When a school attendance officer has made all attempts to secure enrollment and/or attendance of a compulsory-school-age child and is unable to effect the enrollment and/or attendance, the attendance officer shall file a petition with the youth court under Section 43-21-451 or shall file a petition in a court of competent jurisdiction as it pertains to parent or child. Sheriffs, deputy sheriffs and municipal law enforcement officers shall be fully authorized to investigate all cases of nonattendance and unlawful absences by compulsory-school-age children, and shall be authorized to file a petition with the youth court under Section 43-21-451 or file a petition or information in the court of competent jurisdiction as it pertains to parent or child for violation of this section. The youth court shall expedite a hearing to make an appropriate adjudication and a disposition to ensure compliance with the Compulsory School Attendance Law, and may order the child to enroll or re-enroll in school. The superintendent of the school district to which the child is ordered may assign, in his discretion, the child to the alternative school program of the school established pursuant to Section 37-13-92.
(8) The State Board of Education shall adopt rules and regulations for the purpose of reprimanding any school superintendents who fail to timely report unexcused absences under the provisions of this section.
(9) Notwithstanding any provision or implication herein to the contrary, it is not the intention of this section to impair the primary right and the obligation of the parent or parents, or person or persons in loco parentis to a child, to choose the proper education and training for such child, and nothing in this section shall ever be construed to grant, by implication or otherwise, to the State of Mississippi, any of its officers, agencies or subdivisions any right or authority to control, manage, supervise or make any suggestion as to the control, management or supervision of any private or parochial school or institution for the education or training of children, of any kind whatsoever that is not a public school according to the laws of this state; and this section shall never be construed so as to grant, by implication or otherwise, any right or authority to any state agency or other entity to control, manage, supervise, provide for or affect the operation, management, program, curriculum, admissions policy or discipline of any such school or home instruction program.
SECTION 140. Section 37-13-107, Mississippi Code of 1972, is brought forward as follows:
37-13-107. (1) Every school attendance officer shall be required annually to attend and complete a comprehensive course of training and education which is provided or approved by the Office of Compulsory School Attendance Enforcement of the State Department of Education. Attendance shall be required beginning with the first training seminar conducted after the school attendance officer is employed as a school attendance officer.
(2) The Office of Compulsory School Attendance Enforcement shall provide or approve a course of training and education for school attendance officers of the state. The course shall consist of at least twelve (12) hours of training per year. The content of the course of training and when and where it is to be conducted shall be approved by the office. A certificate of completion shall be furnished by the State Department of Education to those school attendance officers who complete the course. Each certificate shall be made a permanent record of the school attendance officer supervisor's office where the school attendance officer is employed.
(3) Upon the failure of any person employed as a school attendance officer to receive the certificate of completion from the State Department of Education within the first year of his employment, the person shall not be allowed to carry out any of the duties of a school attendance officer and shall not be entitled to compensation for the period of time during which the certificate has not been obtained.
SECTION 141. (1) For purposes of this section, the following terms shall have the meanings ascribed in this subsection, unless context of use clearly requires otherwise:
(a) "Assessment requirement" means the statutory or regulatory requirement under the Elementary and Secondary Education Act of 1965 (ESEA), as amended by the Every Student Succeeds Act (ESSA), requiring annual statewide assessments, including summative assessments, in reading/language arts and mathematics for students in Grades 3 through 8.
(b) "Board" means the State Board of Education.
(c) "Department" means the State Department of Education.
(d) "LEA" means a local school district in its role as the local educational agency.
(d) "SEA" means the State Department of Education in its role as the state educational agency.
(2) (a) The State Board and the SEA, jointly, shall prepare and submit to the United States Department of Education a waiver request under Section 8401 of the ESEA (or any successor provision), seeking to waive the assessment requirement for students in Grades 3 through 8 for all or part of the required assessments, as applicable, for as long as permitted under federal law.
(b) The waiver request shall be submitted no later than March 1, 2026, unless a later date is necessary to satisfy all federal requirements, in which case the deadline may be adjusted by rule of the State Board of Education upon a finding that such extension is necessary.
(3) The waiver request shall include, but not be limited to, all items required under Section 8401(b) of the ESEA, including:
(a) A clear description of which assessments and associated statutory or regulatory requirements are to be waived;
(b) A plan for how waiving such assessments will advance student academic achievement in reading/language arts and mathematics, especially for historically underserved and disadvantaged student subgroups;
(c) A description of how the state will monitor and regularly evaluate the effectiveness of the waiver during the waiver period, including metrics, alternative assessments or other indicators;
(d) Assurance that the same student populations currently served by the assessments will continue to be served under the waiver; and
(e) Transparent reporting to parents, the public, and school districts on student achievement, school performance, and subgroup performance, even during the waiver period.
(4) (a) Before submitting the waiver request, the SEA shall publish notice of its intent to submit the waiver request in a manner customary for such notices, and shall allow reasonable opportunity for public comment, including from school districts (LEAs), parents, teachers and other stakeholders.
(b) The SEA shall collect and document all comments received, respond to them, and include the summary of comments and responses in the waiver request to the United States Department of Education.
(5) (a) The SEA shall annually report to the board and to the Legislature on:
(i) The status of the waiver requests as pending, approved, denied or extended, etc.;
(ii) Interim findings on the impact of the waiver, if approved, including student achievement, subgroup performance, any unintended consequences and comparisons with prior assessments; and
(iii) Any modifications to instructional, assessment or accountability practices undertaken to compensate for the waiver.
(b) The SEA shall ensure that schools and LEAs continue to meet all other applicable federal and state accountability and reporting requirements, except those specifically waived.
SECTION 142. Section 25-11-103, Mississippi Code of 1972, is amended as follows:
25-11-103. (1) The following words and phrases as used in Articles 1 and 3, unless a different meaning is plainly required by the context, have the following meanings:
(a) "Accumulated contributions" means the sum of all the amounts deducted from the compensation of a member and credited to his or her individual account in the annuity savings account, together with regular interest as provided in Section 25-11-123.
(b) "Actuarial cost" means the amount of funds presently required to provide future benefits as determined by the board based on applicable tables and formulas provided by the actuary.
(c) "Actuarial equivalent" means a benefit of equal value to the accumulated contributions, annuity or benefit, as the case may be, when computed upon the basis of such mortality tables as adopted by the board of trustees, and regular interest.
(d) "Actuarial tables" mean such tables of mortality and rates of interest as adopted by the board in accordance with the recommendation of the actuary.
(e) "Agency" means any governmental body employing persons in the state service.
(f) "Average
compensation" means, for persons who became members of the system before
March 1, 2026, the average of the four (4) highest years of earned compensation
reported for an employee in a fiscal or calendar year period, or combination
thereof that do not overlap, or the last forty-eight (48) consecutive months of
earned compensation reported for an employee. The four (4) years need not be
successive or joined years of service. "Average compensation" means,
for persons who became members of the system on or after March 1, 2026, the
average of the * * * four (4) highest consecutive years of earned compensation
reported for an employee in a fiscal or calendar year period, or of the last * * * forty-eight (48)
consecutive months of earned compensation reported for an employee, whichever
is greater.
In computing the average compensation for retirement, disability or survivor benefits, any amount lawfully paid in a lump sum for personal leave or major medical leave shall be included in the calculation to the extent that the amount does not exceed an amount that is equal to thirty (30) days of earned compensation and to the extent that it does not cause the employee's earned compensation to exceed the maximum reportable amount specified in paragraph (k) of this subsection; however, this thirty-day limitation shall not prevent the inclusion in the calculation of leave earned under federal regulations before July 1, 1976, and frozen as of that date as referred to in Section 25-3-99. In computing the average compensation, no amounts shall be used that are in excess of the amount on which contributions were required and paid, and no nontaxable amounts paid by the employer for health or life insurance premiums for the employee shall be used. If any member who is or has been granted any increase in annual salary or compensation of more than eight percent (8%) retires within twenty-four (24) months from the date that the increase becomes effective, then the board shall exclude that part of the increase in salary or compensation that exceeds eight percent (8%) in calculating that member's average compensation for retirement purposes. The board may enforce this provision by rule or regulation. However, increases in compensation in excess of eight percent (8%) per year granted within twenty-four (24) months of the date of retirement may be included in the calculation of average compensation if satisfactory proof is presented to the board showing that the increase in compensation was the result of an actual change in the position held or services rendered, or that the compensation increase was authorized by the State Personnel Board or was increased as a result of statutory enactment, and the employer furnishes an affidavit stating that the increase granted within the last twenty-four (24) months was not contingent on a promise or agreement of the employee to retire. Nothing in Section 25-3-31 shall affect the calculation of the average compensation of any member for the purposes of this article. The average compensation of any member who retires before July 1, 1992, shall not exceed the annual salary of the Governor.
(g) "Beneficiary" means any person entitled to receive a retirement allowance, an annuity or other benefit as provided by Articles 1 and 3. The term "beneficiary" may also include an organization, estate, trust or entity; however, a beneficiary designated or entitled to receive monthly payments under an optional settlement based on life contingency or under a statutory monthly benefit may only be a natural person. In the event of the death before retirement of any member who became a member of the system before July 1, 2007, and whose spouse and/or children are not entitled to a retirement allowance on the basis that the member has less than four (4) years of membership service credit, or who became a member of the system on or after July 1, 2007, and whose spouse and/or children are not entitled to a retirement allowance on the basis that the member has less than eight (8) years of membership service credit, and/or has not been married for a minimum of one (1) year or the spouse has waived his or her entitlement to a retirement allowance under Section 25-11-114, the lawful spouse of a member at the time of the death of the member shall be the beneficiary of the member unless the member has designated another beneficiary after the date of marriage in writing, and filed that writing in the office of the executive director of the board of trustees. No designation or change of beneficiary shall be made in any other manner.
(h) "Board" means the board of trustees provided in Section 25-11-15 to administer the retirement system created under this article.
(i) "Creditable service" means "prior service," "retroactive service" and all lawfully credited unused leave not exceeding the accrual rates and limitations provided in Section 25-3-91 et seq., as of the date of withdrawal from service plus "membership service" and other service for which credit is allowable as provided in Section 25-11-109. Except to limit creditable service reported to the system for the purpose of computing an employee's retirement allowance or annuity or benefits provided in this article, nothing in this paragraph shall limit or otherwise restrict the power of the governing authority of a municipality or other political subdivision of the state to adopt such vacation and sick leave policies as it deems necessary.
(j) "Child" means either a natural child of the member, a child that has been made a child of the member by applicable court action before the death of the member, or a child under the permanent care of the member at the time of the latter's death, which permanent care status shall be determined by evidence satisfactory to the board. For purposes of this paragraph, a natural child of the member is a child of the member that is conceived before the death of the member.
(k) "Earned compensation" means the full amount earned during a fiscal year by an employee not to exceed the employee compensation limit set pursuant to Section 401(a)(17) of the Internal Revenue Code for the calendar year in which the fiscal year begins and proportionately for less than one (1) year of service. Except as otherwise provided in this paragraph, the value of maintenance furnished to an employee shall not be included in earned compensation. Earned compensation shall not include any amounts paid by the employer for health or life insurance premiums for an employee. Earned compensation shall be limited to the regular periodic compensation paid, exclusive of litigation fees, bond fees, performance-based incentive payments, and other similar extraordinary nonrecurring payments. In addition, any member in a covered position, as defined by Public Employees' Retirement System laws and regulations, who is also employed by another covered agency or political subdivision shall have the earnings of that additional employment reported to the Public Employees' Retirement System regardless of whether the additional employment is sufficient in itself to be a covered position. In addition, computation of earned compensation shall be governed by the following:
(i) In the case of constables, the net earnings from their office after deduction of expenses shall apply, except that in no case shall earned compensation be less than the total direct payments made by the state or governmental subdivisions to the official.
(ii) In the case of chancery or circuit clerks, the net earnings from their office after deduction of expenses shall apply as expressed in Section 25-11-123(f)(4).
(iii) In the case of members of the State Legislature, all remuneration or amounts paid, except mileage allowance, shall apply.
(iv) The amount by which an eligible employee's salary is reduced under a salary reduction agreement authorized under Section 25-17-5 shall be included as earned compensation under this paragraph, provided this inclusion does not conflict with federal law, including federal regulations and federal administrative interpretations under the federal law, pertaining to the Federal Insurance Contributions Act or to Internal Revenue Code Section 125 cafeteria plans.
(v) Compensation in addition to an employee's base salary that is paid to the employee under the vacation and sick leave policies of a municipality or other political subdivision of the state that employs him or her that exceeds the maximums authorized by Section 25-3-91 et seq. shall be excluded from the calculation of earned compensation under this article.
(vi) The maximum salary applicable for retirement purposes before July 1, 1992, shall be the salary of the Governor.
(vii) Nothing in Section 25-3-31 shall affect the determination of the earned compensation of any member for the purposes of this article.
(viii) The value of maintenance furnished to an employee before July 1, 2013, for which the proper amount of employer and employee contributions have been paid, shall be included in earned compensation. From and after July 1, 2013, the value of maintenance furnished to an employee shall be reported as earned compensation only if the proper amount of employer and employee contributions have been paid on the maintenance and the employee was receiving maintenance and having maintenance reported to the system as of June 30, 2013. The value of maintenance when not paid in money shall be fixed by the employing state agency, and, in case of doubt, by the board of trustees as defined in Section 25-11-15.
(ix) Except as otherwise provided in this paragraph, the value of any in-kind benefits provided by the employer shall not be included in earned compensation. As used in this subparagraph, "in-kind benefits" shall include, but not be limited to, group life insurance premiums, health or dental insurance premiums, nonpaid major medical and personal leave, employer contributions for social security and retirement, tuition reimbursement or educational funding, day care or transportation benefits.
(l) "Employee" means any person legally occupying a position in the state service, and shall include the employees of the retirement system created under this article.
(m) "Employer" means the State of Mississippi or any of its departments, agencies or subdivisions from which any employee receives his or her compensation.
(n) "Executive director" means the secretary to the board of trustees, as provided in Section 25-11-15(9), and the administrator of the Public Employees' Retirement System and all systems under the management of the board of trustees. Wherever the term "Executive Secretary of the Public Employees' Retirement System" or "executive secretary" appears in this article or in any other provision of law, it shall be construed to mean the Executive Director of the Public Employees' Retirement System.
(o) "Fiscal year" means the period beginning on July 1 of any year and ending on June 30 of the next succeeding year.
(p) "Medical board" means the board of physicians or any governmental or nongovernmental disability determination service designated by the board of trustees that is qualified to make disability determinations as provided for in Section 25-11-119.
(q) "Member" means any person included in the membership of the system as provided in Section 25-11-105. For purposes of Sections 25-11-103, 25-11-105, 25-11-109, 25-11-111, 25-11-113, 25-11-114, 25-11-115 and 25-11-117, if a member of the system withdrew from state service and received a refund of the amount of the accumulated contributions to the credit of the member in the annuity savings account before July 1, 2007, and the person reenters state service and becomes a member of the system again on or after July 1, 2007, and repays all or part of the amount received as a refund and interest in order to receive creditable service for service rendered before July 1, 2007, the member shall be considered to have become a member of the system on or after July 1, 2007, subject to the eight-year membership service requirement, as applicable in those sections. For purposes of Sections 25-11-103, 25-11-111, 25-11-114 and 25-11-115, if a member of the system withdrew from state service and received a refund of the amount of the accumulated contributions to the credit of the member in the annuity savings account before July 1, 2011, and the person reenters state service and becomes a member of the system again on or after July 1, 2011, and repays all or part of the amount received as a refund and interest in order to receive creditable service for service rendered before July 1, 2011, the member shall be considered to have become a member of the system on or after July 1, 2011. If a member of the system withdrew from state service and received a refund of the amount of the accumulated contributions to the credit of the member in the annuity savings account before March 1, 2026, and the person reenters state service and becomes a member of the system again on or after March 1, 2026, the member shall be considered to have become a member of the system on or after March 1, 2026, and may not receive creditable service for service rendered before March 1, 2026.
(r) "Membership service" means service as an employee in a covered position rendered while a contributing member of the retirement system.
(s) "Position" means any office or any employment in the state service, or two (2) or more of them, the duties of which call for services to be rendered by one (1) person, including positions jointly employed by federal and state agencies administering federal and state funds. The employer shall determine upon initial employment and during the course of employment of an employee who does not meet the criteria for coverage in the Public Employees' Retirement System based on the position held, whether the employee is or becomes eligible for coverage in the Public Employees' Retirement System based upon any other employment in a covered agency or political subdivision. If or when the employee meets the eligibility criteria for coverage in the other position, then the employer must withhold contributions and report wages from the noncovered position in accordance with the provisions for reporting of earned compensation. Failure to deduct and report those contributions shall not relieve the employee or employer of liability thereof. The board shall adopt such rules and regulations as necessary to implement and enforce this provision.
(t) "Prior service" means:
(i) For persons who became members of the system before July 1, 2007, service rendered before February 1, 1953, for which credit is allowable under Sections 25-11-105 and 25-11-109, and which shall allow prior service for any person who is now or becomes a member of the Public Employees' Retirement System and who does contribute to the system for a minimum period of four (4) years.
(ii) For persons who became members of the system on or after July 1, 2007, service rendered before February 1, 1953, for which credit is allowable under Sections 25-11-105 and 25-11-109, and which shall allow prior service for any person who is now or becomes a member of the Public Employees' Retirement System and who does contribute to the system for a minimum period of eight (8) years.
(u) "Regular interest" means interest compounded annually at such a rate as determined by the board in accordance with Section 25-11-121.
(v) "Retirement allowance" means an annuity for life as provided in this article, payable each year in twelve (12) equal monthly installments beginning as of the date fixed by the board. The retirement allowance shall be calculated in accordance with Section 25-11-111. However, any spouse who received a spouse retirement benefit in accordance with Section 25-11-111(d) before March 31, 1971, and those benefits were terminated because of eligibility for a social security benefit, may again receive his or her spouse retirement benefit from and after making application with the board of trustees to reinstate the spouse retirement benefit.
(w) "Retroactive service" means service rendered after February 1, 1953, for which credit is allowable under Section 25-11-105(b) and Section 25-11-105(k).
(x) "System" means the Public Employees' Retirement System of Mississippi established and described in Section 25-11-101.
(y) "State" means the State of Mississippi or any political subdivision thereof or instrumentality of the state.
(z) "State service" means all offices and positions of trust or employment in the employ of the state, or any political subdivision or instrumentality of the state, that elect to participate as provided by Section 25-11-105(f), including the position of elected or fee officials of the counties and their deputies and employees performing public services or any department, independent agency, board or commission thereof, and also includes all offices and positions of trust or employment in the employ of joint state and federal agencies administering state and federal funds and service rendered by employees of the public schools. Effective July 1, 1973, all nonprofessional public school employees, such as bus drivers, janitors, maids, maintenance workers and cafeteria employees, shall have the option to become members in accordance with Section 25-11-105(b), and shall be eligible to receive credit for services before July 1, 1973, provided that the contributions and interest are paid by the employee in accordance with that section; in addition, the county or municipal separate school district may pay the employer contribution and pro rata share of interest of the retroactive service from available funds. "State service" shall not include the President of the Mississippi Lottery Corporation and personnel employed by the Mississippi Lottery Corporation. From and after July 1, 1998, retroactive service credit shall be purchased at the actuarial cost in accordance with Section 25-11-105(b).
(aa) "Withdrawal from service" or "termination from service" means complete severance of employment in the state service of any member by resignation, dismissal or discharge.
(bb) The masculine pronoun, wherever used, includes the feminine pronoun.
(2) For purposes of this article, the term "political subdivision" shall have the meaning ascribed to such term in Section 25-11-5 and shall also include public charter schools.
SECTION 143. Section 25-11-109, Mississippi Code of 1972, is brought forward as follows:
25-11-109. (1) Under such rules and regulations as the board of trustees shall adopt, each person who becomes a member of this retirement system, as provided in Section 25-11-105, on or before July 1, 1953, or who became a member of the system before July 1, 2007, and contributes to the system for a minimum period of four (4) years, or who became a member of the system on or after July 1, 2007, and contributes to the system for a minimum period of eight (8) years, shall receive credit for all state service rendered before February 1, 1953. To receive that credit, the member shall file a detailed statement of all services as an employee rendered by him in the state service before February 1, 1953. For any member who joined the system after July 1, 1953, and before July 1, 2007, any creditable service for which the member is not required to make contributions shall not be credited to the member until the member has contributed to the system for a minimum period of at least four (4) years. For any member who joined the system on or after July 1, 2007, but before March 1, 2026, any creditable service for which the member is not required to make contributions shall not be credited to the member until the member has contributed to the system for a minimum period of at least eight (8) years.
(2) (a) (i) In the computation of creditable service for service rendered before July 1, 2017, under the provisions of this article, the total months of accumulative service during any fiscal year shall be calculated in accordance with the schedule as follows: ten (10) or more months of creditable service during any fiscal year shall constitute a year of creditable service; seven (7) months to nine (9) months inclusive, three-quarters (3/4) of a year of creditable service; four (4) months to six (6) months inclusive, one-half (1/2) year of creditable service; one (1) month to three (3) months inclusive, one-quarter (1/4) of a year of creditable service.
(ii) In the computation of creditable service rendered on or after July 1, 2017, under the provisions of this article, service credit shall be awarded in monthly increments in a manner prescribed by regulations of the board.
(b) In no case shall credit be allowed for any period of absence without compensation except for disability while in receipt of a disability retirement allowance, nor shall less than fifteen (15) days of service in any month, or service less than the equivalent of one-half (1/2) of the normal working load for the position and less than one-half (1/2) of the normal compensation for the position in any month, constitute a month of creditable service, nor shall more than one (1) year of service be creditable for all services rendered in any one (1) fiscal year; however, for a school employee, substantial completion of the legal school term when and where the service was rendered shall constitute a year of service credit. Any state or local elected official shall be deemed a full-time employee for the purpose of creditable service. However, an appointed or elected official compensated on a per diem basis only shall not be allowed creditable service for terms of office.
(c) In the computation of any retirement allowance or any annuity or benefits provided in this article, any fractional period of service of less than one (1) year shall be taken into account and a proportionate amount of such retirement allowance, annuity or benefit shall be granted for any such fractional period of service.
(d) (i) In the computation of unused leave for creditable service authorized in Section 25-11-103, the following shall govern for members who retire before July 1, 2017: twenty-one (21) days of unused leave shall constitute one (1) month of creditable service and in no case shall credit be allowed for any period of unused leave of less than fifteen (15) days. The number of months of unused leave shall determine the number of quarters or years of creditable service in accordance with the above schedule for membership and prior service.
(ii) In the computation of unused leave for creditable service authorized in Section 25-11-103, the following shall govern for members who retire on or after July 1, 2017: creditable service for unused leave shall be calculated in monthly increments in which one (1) month of service credit shall be awarded for each twenty-one (21) days of unused leave, except that the first fifteen (15) to fifty-seven (57) days of leave shall constitute three (3) months of service for those who became a member of the system before July 1, 2017.
(iii) In order for the member to receive creditable service for the number of days of unused leave under this paragraph, the system must receive certification from the governing authority.
(iv) For anyone who becomes a member of the system on or after March 1, 2026, no service credit shall be awarded for unused leave.
(e) For the purposes of this subsection, members of the system who retire on or after July 1, 2010, shall receive credit for one-half (1/2) day of leave for each full year of membership service accrued after June 30, 2010. The amount of leave received by a member under this paragraph shall be added to the lawfully credited unused leave for which creditable service is provided under Section 25-11-103(i).
(f) For the purpose of this subsection, for members of the system who are elected officers and who retire on or after July 1, 1987, the following shall govern:
(i) For service before July 1, 1984, the members shall receive credit for leave (combined personal and major medical) for service as an elected official before that date at the rate of thirty (30) days per year.
(ii) For service on and after July 1, 1984, the member shall receive credit for personal and major medical leave beginning July 1, 1984, at the rates authorized in Sections 25-3-93 and 25-3-95, computed as a full-time employee.
(iii) If a member is employed in a covered nonelected position and a covered elected position simultaneously, that member may not receive service credit for accumulated unused leave for both positions at retirement for the period during which the member was dually employed. During the period during which the member is dually employed, the member shall only receive credit for leave as provided for in this paragraph for an elected official.
(iv) For any elected official who becomes a member of the system on or after March 1, 2026, no service credit shall be awarded for leave.
(3) Subject to the above restrictions and to such other rules and regulations as the board may adopt, the board shall verify, as soon as practicable after the filing of such statements of service, the services therein claimed.
(4) Upon verification of the statement of prior service, the board shall issue a prior service certificate certifying to each member the length of prior service for which credit shall have been allowed on the basis of his statement of service. So long as membership continues, a prior service certificate shall be final and conclusive for retirement purposes as to such service, provided that any member may within five (5) years from the date of issuance or modification of such certificate request the board of trustees to modify or correct his prior service certificate. Any modification or correction authorized shall only apply prospectively.
When membership ceases, such prior service certificates shall become void. Should the employee again become a member, he shall enter the system as an employee not entitled to prior service credit except as provided in Sections 25-11-105(I), 25-11-113 and 25-11-117.
(5) Creditable service at retirement, on which the retirement allowance of a member shall be based, shall consist of the membership service rendered by him since he last became a member, and also, if he has a prior service certificate that is in full force and effect, the amount of the service certified on his prior service certificate.
(6) Any member who served on active duty in the Armed Forces of the United States, who served in the Commissioned Corps of the United States Public Health Service before 1972 or who served in maritime service during periods of hostility in World War II, shall be entitled to creditable service at no cost for his service on active duty in the Armed Forces, in the Commissioned Corps of the United States Public Health Service before 1972 or in such maritime service, provided he entered state service after his discharge from the Armed Forces or entered state service after he completed such maritime service. The maximum period for such creditable service for all military service as defined in this subsection (6) shall not exceed four (4) years unless positive proof can be furnished by such person that he was retained in the Armed Forces during World War II or in maritime service during World War II by causes beyond his control and without opportunity of discharge. The member shall furnish proof satisfactory to the board of trustees of certification of military service or maritime service records showing dates of entrance into active duty service and the date of discharge. From and after July 1, 1993, no creditable service shall be granted for any military service or maritime service to a member who qualifies for a retirement allowance in another public retirement system administered by the Board of Trustees of the Public Employees' Retirement System based, in whole or in part, on such military or maritime service. In no case shall the member receive creditable service if the member received a dishonorable discharge from the Armed Forces of the United States.
(7) (a) Any member of the Public Employees' Retirement System whose membership service is interrupted as a result of qualified military service within the meaning of Section 414(u)(5) of the Internal Revenue Code, and who has received the maximum service credit available under subsection (6) of this section, shall receive creditable service for the period of qualified military service that does not qualify as creditable service under subsection (6) of this section upon reentering membership service in an amount not to exceed five (5) years if:
(i) The member pays the contributions he would have made to the retirement system if he had remained in membership service for the period of qualified military service based upon his salary at the time his membership service was interrupted;
(ii) The member returns to membership service within ninety (90) days of the end of his qualified military service; and
(iii) The employer at the time the member's service was interrupted and to which employment the member returns pays the contributions it would have made into the retirement system for such period based on the member's salary at the time the service was interrupted.
(b) The payments required to be made in paragraph (a)(i) of this subsection may be made over a period beginning with the date of return to membership service and not exceeding three (3) times the member's qualified military service; however, in no event shall such period exceed five (5) years.
(c) The member shall furnish proof satisfactory to the board of trustees of certification of military service showing dates of entrance into qualified service and the date of discharge as well as proof that the member has returned to active employment within the time specified.
(8) Any member of the Public Employees' Retirement System who became a member of the system before July 1, 2007, and who has at least four (4) years of membership service credit, or who became a member of the system on or after July 1, 2007, but before March 1, 2026, and who has at least eight (8) years of membership service credit, shall be entitled to receive a maximum of five (5) years' creditable service for service rendered in another state as a public employee of such other state, or a political subdivision, public education system or other governmental instrumentality thereof, or service rendered as a teacher in American overseas dependent schools conducted by the Armed Forces of the United States for children of citizens of the United States residing in areas outside the continental United States, provided that:
(a) The member shall furnish proof satisfactory to the board of trustees of certification of such services from the state, public education system, political subdivision or retirement system of the state where the services were performed or the governing entity of the American overseas dependent school where the services were performed; and
(b) The member is not receiving or will not be entitled to receive from the public retirement system of the other state or from any other retirement plan, including optional retirement plans, sponsored by the employer, a retirement allowance including such services; and
(c) The member shall pay to the retirement system on the date he or she is eligible for credit for such out-of-state service or at any time thereafter before the date of retirement the actuarial cost as determined by the actuary for each year of out-of-state creditable service. The provisions of this subsection are subject to the limitations of Section 415 of the Internal Revenue Code and regulations promulgated under that section.
(9) Any member of the Public Employees' Retirement System who became a member of the system before July 1, 2007, and has at least four (4) years of membership service credit, or who became a member of the system on or after July 1, 2007, but before March 1, 2026, and has at least eight (8) years of membership service credit, and who receives, or has received, professional leave without compensation for professional purposes directly related to the employment in state service shall receive creditable service for the period of professional leave without compensation provided:
(a) The professional leave is performed with a public institution or public agency of this state, or another state or federal agency;
(b) The employer approves the professional leave showing the reason for granting the leave and makes a determination that the professional leave will benefit the employee and employer;
(c) Such professional leave shall not exceed two (2) years during any ten-year period of state service;
(d) The employee shall serve the employer on a full-time basis for a period of time equivalent to the professional leave period granted immediately following the termination of the leave period;
(e) The contributing member shall pay to the retirement system the actuarial cost as determined by the actuary for each year of professional leave. The provisions of this subsection are subject to the regulations of the Internal Revenue Code limitations;
(f) Such other rules and regulations consistent herewith as the board may adopt and in case of question, the board shall have final power to decide the questions.
Any actively contributing member participating in the School Administrator Sabbatical Program established in Section 37-9-77 shall qualify for continued participation under this subsection (9).
(10) Any member of the Public Employees' Retirement System who became a member of the system before July 1, 2007, and has at least four (4) years of credited membership service, or who became a member of the system on or after July 1, 2007, but before March 1, 2026, and has at least eight (8) years of credited membership service, shall be entitled to receive a maximum of ten (10) years creditable service for:
(a) Any service rendered as an employee of any political subdivision of this state, or any instrumentality thereof, that does not participate in the Public Employees' Retirement System; or
(b) Any service rendered as an employee of any political subdivision of this state, or any instrumentality thereof, that participates in the Public Employees' Retirement System but did not elect retroactive coverage; or
(c) Any service rendered as an employee of any political subdivision of this state, or any instrumentality thereof, for which coverage of the employee's position was or is excluded; provided that the member pays into the retirement system the actuarial cost as determined by the actuary for each year, or portion thereof, of such service. After a member has made full payment to the retirement system for all or any part of such service, the member shall receive creditable service for the period of such service for which full payment has been made to the retirement system.
SECTION 144. Section 25-11-111, Mississippi Code of 1972, is amended as follows:
25-11-111. (a) (1) Any member who became a member of the system before July 1, 2007, upon withdrawal from service upon or after attainment of the age of sixty (60) years who has completed at least four (4) years of membership service, or any member who became a member of the system before July 1, 2011, upon withdrawal from service regardless of age who has completed at least twenty-five (25) years of creditable service, shall be entitled to receive a retirement allowance, which shall begin on the first of the month following the date the member's application for the allowance is received by the board, but in no event before withdrawal from service.
(2) Any member who
became a member of the system on or after July 1, 2007, * * * upon withdrawal from
service upon or after attainment of the age of sixty (60) years who has
completed at least eight (8) years of membership service, or any member who
became a member of the system on or after July 1, 2011, * * * upon withdrawal from
service regardless of age who has completed at least thirty (30) years of
creditable service, shall be entitled to receive a retirement allowance, which
shall begin on the first of the month following the date the member's
application for the allowance is received by the board, but in no event before
withdrawal from service.
* * *
(b) (1) Any member who became a member of the system before July 1, 2007, whose withdrawal from service occurs before attaining the age of sixty (60) years who has completed four (4) or more years of membership service and has not received a refund of his accumulated contributions, shall be entitled to receive a retirement allowance, beginning upon his attaining the age of sixty (60) years, of the amount earned and accrued at the date of withdrawal from service. The retirement allowance shall begin on the first of the month following the date the member's application for the allowance is received by the board, but in no event before withdrawal from service.
(2) Any member who
became a member of the system on or after July 1, 2007, * * * whose withdrawal from
service occurs before attaining the age of sixty (60) years who has completed
eight (8) or more years of membership service and has not received a refund of
his accumulated contributions, shall be entitled to receive a retirement
allowance, beginning upon his attaining the age of sixty (60) years, of the
amount earned and accrued at the date of withdrawal from service. The
retirement allowance shall begin on the first of the month following the date
the member's application for the allowance is received by the board, but in no
event before withdrawal from service.
* * *
(c) Any member in service who has qualified for retirement benefits may select any optional method of settlement of retirement benefits by notifying the Executive Director of the Board of Trustees of the Public Employees' Retirement System in writing, on a form prescribed by the board, of the option he has selected and by naming the beneficiary of the option and furnishing necessary proof of age. The option, once selected, may be changed at any time before actual retirement or death, but upon the death or retirement of the member, the optional settlement shall be placed in effect upon proper notification to the executive director.
(d) Any member who became a member of the system before July 1, 2011, shall be entitled to an annual retirement allowance which shall consist of:
(1) A member's annuity, which shall be the actuarial equivalent of the accumulated contributions of the member at the time of retirement computed according to the actuarial table in use by the system; and
(2) An employer's annuity, which, together with the member's annuity provided above, shall be equal to two percent (2%) of the average compensation for each year of service up to and including twenty-five (25) years of creditable service, and two and one-half percent (2-1/2%) of the average compensation for each year of service exceeding twenty-five (25) years of creditable service.
(3) Any retired member or beneficiary thereof who was eligible to receive a retirement allowance before July 1, 1991, and who is still receiving a retirement allowance on July 1, 1992, shall receive an increase in the annual retirement allowance of the retired member equal to one-eighth of one percent (1/8 of 1%) of the average compensation for each year of state service in excess of twenty-five (25) years of membership service up to and including thirty (30) years. The maximum increase shall be five-eighths of one percent (5/8 of 1%). In no case shall a member who has been retired before July 1, 1987, receive less than Ten Dollars ($10.00) per month for each year of creditable service and proportionately for each quarter year thereof. Persons retired on or after July 1, 1987, shall receive at least Ten Dollars ($10.00) per month for each year of service and proportionately for each quarter year thereof reduced for the option selected. However, such Ten Dollars ($10.00) minimum per month for each year of creditable service shall not apply to a retirement allowance computed under Section 25-11-114 based on a percentage of the member's average compensation.
(e) Any member who became a member of the system on or after July 1, 2011, but before March 1, 2026, shall be entitled to an annual retirement allowance which shall consist of:
(1) A member's annuity, which shall be the actuarial equivalent of the accumulated contributions of the member at the time of retirement computed according to the actuarial table in use by the system; and
(2) An employer's annuity, which, together with the member's annuity provided above, shall be equal to two percent (2%) of the average compensation for each year of service up to and including thirty (30) years of creditable service, and two and one-half percent (2-1/2%) of average compensation for each year of service exceeding thirty (30) years of creditable service.
(f) Any member who became a member of the system on or after July 1, 2011, but before March 1, 2026, upon withdrawal from service upon or after attaining the age of sixty (60) years who has completed at least eight (8) years of membership service, or any such member upon withdrawal from service regardless of age who has completed at least thirty (30) years of creditable service, shall be entitled to receive a retirement allowance computed in accordance with the formula set forth in subsection (e) of this section. In the case of the retirement of any member who has attained age sixty (60) but who has not completed at least thirty (30) years of creditable service, the retirement allowance shall be computed in accordance with the formula set forth in subsection (e) of this section except that the total annual retirement allowance shall be reduced by an actuarial equivalent factor for each year of creditable service below thirty (30) years or the number of years in age that the member is below age sixty-five (65), whichever is less.
(g) Any member who became a
member of the system on or after March 1, 2026, upon withdrawal from service
upon or after attainment of the age of * * * sixty (60) years
who has completed at least eight (8) years of membership service, * * *
or upon withdrawal from service regardless of age who has completed at least * * * thirty (30) years
of creditable service, shall be entitled to an annual retirement allowance
which shall consist of a member's annuity, which annuity shall be equal to one
percent (1%) of the average compensation for each year of creditable service.
In the case of the retirement of any member who has attained the age of * * * sixty (60) but has
not completed at least thirty (30) years of creditable service, the total
annual retirement allowance specified in this subsection (g) shall be reduced
by an actuarial equivalent factor for each year of creditable service below
thirty (30) years or the number of years in age that the member is below age
sixty-five (65), whichever is less.
(h) No member, except members excluded by the Age Discrimination in Employment Act Amendments of 1986 (Public Law 99-592), under either Article 1 or Article 3 in state service shall be required to retire because of age.
(i) No payment on account of any benefit granted under the provisions of this section shall become effective or begin to accrue until January 1, 1953.
(j) (1) A retiree or beneficiary may, on a form prescribed by and filed with the retirement system, irrevocably waive all or a portion of any benefits from the retirement system to which the retiree or beneficiary is entitled. The waiver shall be binding on the heirs and assigns of any retiree or beneficiary and the same must agree to forever hold harmless the Public Employees' Retirement System of Mississippi from any claim to the waived retirement benefits.
(2) Any waiver under this subsection shall apply only to the person executing the waiver. A beneficiary shall be entitled to benefits according to the option selected by the member at the time of retirement. However, a beneficiary may, at the option of the beneficiary, execute a waiver of benefits under this subsection.
(3) The retirement system shall retain in the annuity reserve account amounts that are not used to pay benefits because of a waiver executed under this subsection.
(4) The board of trustees may provide rules and regulations for the administration of waivers under this subsection.
SECTION 145. Section 25-11-112, Mississippi Code of 1972, is brought forward as follows:
25-11-112. (1) Any member who became a member of the system before March 1, 2026, and is receiving a retirement allowance for service or disability retirement, or any beneficiary thereof, who has received a monthly benefit for at least one (1) full fiscal year, shall be eligible to receive an additional benefit, on December 1 or July 1 of the year as provided in subsection (3) of this section, equal to an amount calculated under paragraph (a) or (b) below:
(a) For any member who became a member of the system before July 1, 2011, the sum of:
(i) An amount equal to three percent (3%) of the annual retirement allowance multiplied by the number of full fiscal years in retirement before the end of the fiscal year in which the member reaches age fifty-five (55), plus
(ii) An additional amount equal to three percent (3%) compounded by the number of full fiscal years in retirement beginning with the fiscal year in which the member reaches age fifty-five (55), multiplied by the amount of the annual retirement allowance.
(b) For any member who became a member of the system on or after July 1, 2011, but before March 1, 2026, the sum of:
(i) An amount equal to three percent (3%) of the annual retirement allowance multiplied by the number of full fiscal years in retirement before the end of the fiscal year in which the member reaches age sixty (60), plus
(ii) An additional amount equal to three percent (3%) compounded by the number of full fiscal years in retirement beginning with the fiscal year in which the member reaches age sixty (60), multiplied by the amount of the annual retirement allowance.
(2) The calculation of the beneficiary's additional benefit under subsection (1)(a) or (b) of this section shall be based on the member's age and full fiscal years in retirement as if the member had lived.
(3) (a) The additional benefit provided for under this section shall be paid in one (1) payment in December of each year to those persons who are receiving a retirement allowance on December 1 of that year, unless an election is made under this subsection. However, if a retiree who is receiving a retirement allowance that will terminate upon the retiree's death is receiving the additional benefit in one (1) payment and dies on or after July 1 but before December 1, the beneficiary designated on the retirement application, if any, shall receive in a single payment a fractional part of the additional benefit based on the number of months in which a retirement allowance was received during the fiscal year. Likewise, if a retiree is receiving a retirement allowance that will terminate upon his or her death in two (2) to six (6) monthly installments, any remaining payments of the additional benefit will be paid in a lump sum to the beneficiary designated on the application, or if none, pursuant to Section 25-11-117.1(1). Any similar remaining payments of additional benefits payable under this section to a deceased beneficiary who was receiving a monthly benefit shall be payable in accordance with the provisions of Section 25-11-117.1(2). If the additional monthly benefit is being received in one (1) payment, the additional benefit shall also be prorated based on the number of months in which a retirement allowance was received during the fiscal year when (i) the monthly benefit payable to a beneficiary terminates due to the expiration of an option, remarriage or cessation of dependent status or due to the retiree's return to covered employment, and (ii) the monthly benefit terminates on or after July 1 and before December 1. The board may, in its discretion, allow a retired member or a beneficiary thereof who is receiving the additional annual payment in the manner provided for in this paragraph to change the manner in which the additional annual payment is received to that provided for in paragraph (b) of this subsection if the retired member or beneficiary submits satisfactory documentation that the continued receipt of the additional annual payment as provided for in this paragraph will cause a financial hardship to the retired member or beneficiary.
(b) Retired members or beneficiaries thereof who on July 1, 1999, or July 1 of any fiscal year thereafter, are receiving a retirement allowance, may elect by an irrevocable agreement in writing filed in the Office of the Public Employees' Retirement System no less than thirty (30) days before July 1 of the appropriate year, to begin receiving the additional benefit provided for under this section in twelve (12) equal monthly installments beginning July 1, 1999, or July 1 of any fiscal year thereafter. This irrevocable agreement shall be binding on the member and subsequent beneficiaries. Payment of those monthly installments shall not extend beyond the month in which a retirement allowance is due and payable. The board may, in its discretion, allow a retired member or a beneficiary thereof who is receiving the additional annual payment in the manner provided for in this paragraph to change the manner in which the additional annual payment is received to that provided for in paragraph (a) of this subsection if the retired member or beneficiary submits satisfactory documentation that the continued receipt of the additional annual payment as provided for in this paragraph will cause a financial hardship to the retired member or beneficiary.
(4) The additional payment or payments provided for under this section are for the fiscal year in which they are paid.
(5) (a) The amount provided for under subsection (1) (a)(ii) of this section is calculated using the following formula:
[(1.03)n - 1] x [annual retirement allowance],
where n is the number of full fiscal years in retirement beginning with the fiscal year in which the member reaches age fifty-five (55).
(b) The amount provided for under subsection (1)(b)(ii) of this section is calculated using the following formula:
[(1.03)n - 1] x [annual retirement allowance],
where n is the number of full fiscal years in retirement beginning with the fiscal year in which the member reaches age sixty (60).
(6) Any retired member or beneficiary thereof who has previously elected to receive the additional annual payment in monthly installments may elect, upon application on a form prescribed by the board of trustees, to have that payment made in one (1) additional payment each year. This written election must be filed in the Office of the Public Employees' Retirement System before June 1, 2000, and shall be effective for the fiscal year beginning July 1, 2000.
(7) In the event of death of a retired member or a beneficiary thereof who is receiving the additional annual payment in two (2) to six (6) monthly installments pursuant to an election made before July 1, 1999, and who would otherwise be eligible to receive the additional benefit provided for under this section in one (1) payment in December of the current fiscal year, any remaining amounts shall be paid in a lump sum to the designated beneficiary.
(8) When a member retires after July 1 and has previously received a retirement allowance for one or more full fiscal years, the retired member shall be eligible immediately for the additional benefit. The additional benefit shall be based on the current retirement allowance and the number of full fiscal years in retirement and shall be prorated and paid in monthly installments based on the number of months a retirement allowance is paid during the fiscal year.
(9) A member who became a member of the system on or after March 1, 2026, is not entitled to the additional annual benefit under this section; however, the Legislature may provide an additional benefit for a specific year.
SECTION 146. Section 25-11-114, Mississippi Code of 1972, is amended as follows:
25-11-114. (1) The applicable benefits provided in subsections (2) and (3) of this section shall be paid to eligible beneficiaries of any member who became a member of the system before July 1, 2007, and has completed four (4) or more years of membership service, or who became a member of the system on or after July 1, 2007, and has completed eight (8) or more years of membership service, and who dies before retirement and who has not filed a Pre-Retirement Optional Retirement Form as provided in Section 25-11-111.
(2) (a) The surviving spouse of a member who dies before retirement shall receive a monthly benefit computed in accordance with paragraph (d) of this subsection (2) as if the member had nominated his spouse as beneficiary if:
(i) The member
completed the requisite minimum number of years of membership service to
qualify for a retirement allowance at age sixty (60) * * *;
(ii) The spouse has been married to the member for not less than one (1) year preceding the death of the member;
(iii) The member has not exercised any other option.
(b) If, at the time of the member's death, there are no dependent children, and the surviving spouse, who otherwise would receive the annuity under this subsection (2), has filed with the system a signed written waiver of his or her rights to the annuity and that waiver was in effect at the time of the member's death, a lump-sum distribution of the deceased member's accumulated contributions shall be refunded in accordance with Section 25-11-117.
(c) The spouse annuity shall begin on the first day of the month following the date of the member's death, but in case of late filing, retroactive payments will be made for a period of not more than one (1) year.
(d) The spouse of a member who is eligible to receive a monthly benefit under paragraph (a) of this subsection (2) shall receive a benefit for life equal to the higher of the following:
(i) The greater of twenty percent (20%) of the deceased member's average compensation as defined in Section 25-11-103 at the time of death or Fifty Dollars ($50.00) monthly; or
(ii) Benefits calculated under Option 2 of Section 25-11-115. The method of calculating the retirement benefits shall be on the same basis as provided in Section 25-11-111(d), (e) or (g), as applicable. However, if the member dies before being qualified for a full, unreduced retirement allowance, then the benefits shall be reduced by an actuarially determined percentage or factor based on the lesser of either the number of years of service credit or the number of years in age required to qualify for a full, unreduced retirement allowance in Section 25-11-111(d), (e) or (g), as applicable.
(e) The surviving spouse of a deceased member who previously received spouse retirement benefits under paragraph (d)(i) of this subsection from and after July 1, 1992, and whose benefits were terminated before July 1, 2004, because of remarriage, may again receive the retirement benefits authorized under paragraph (d)(i) of this subsection by making application with the board to reinstate those benefits. Any reinstatement of the benefits shall be prospective only and shall begin after the first of the month following the date of the application for reinstatement, but no earlier than July 1, 2004. From and after July 1, 2010, any spouse who chose Option 2 from and after July 1, 1992, but before July 1, 2004, where the benefit, although payable for life, was less than the benefit available under the calculation in paragraph (d)(i) of this subsection shall have his or her benefit increased to the amount which provides the greater benefit.
(3) (a) Subject to the maximum limitation provided in this paragraph, the member's dependent children each shall receive an annuity of the greater of ten percent (10%) of the member's average compensation as defined in Section 25-11-103 at the time of the death of the member or Fifty Dollars ($50.00) monthly; however, if there are more than three (3) dependent children, each dependent child shall receive an equal share of a total annuity equal to thirty percent (30%) of the member's average compensation, provided that the total annuity shall not be less than One Hundred Fifty Dollars ($150.00) per month for all children.
(b) A child shall be considered to be a dependent child until marriage, or the attainment of age nineteen (19), whichever comes first; however, this age limitation shall be extended beyond age nineteen (19), but in no event beyond the attainment of age twenty-three (23), as long as the child is a student regularly pursuing a full-time course of resident study or training in an accredited high school, trade school, technical or vocational institute, junior or community college, college, university or comparable recognized educational institution duly licensed by a state. A student child who is receiving a retirement allowance as of June 30, 2016, whose birthday falls during the school year (September 1 through June 30) is considered not to reach age twenty-three (23) until the July 1 following the actual twenty-third birthday. A full-time course of resident study or training means a day or evening noncorrespondence course that includes school attendance at the rate of at least thirty-six (36) weeks per academic year or other applicable period with a subject load sufficient, if successfully completed, to attain the educational or training objective within the period generally accepted as minimum for completion, by a full-time day student, of the academic or training program concerned. Any child who is physically or mentally incompetent, as adjudged by either a Mississippi court of competent jurisdiction or by the board, shall receive benefits for as long as the incompetency exists.
(c) If there are more than three (3) dependent children, upon a child's ceasing to be a dependent child, his annuity shall terminate and there shall be a redetermination of the amounts payable to any remaining dependent children.
(d) Annuities payable under this subsection (3) shall begin the first day of the month following the date of the member's death or in case of late filing, retroactive payments will be made for a period of not more than one (1) year. Those benefits may be paid to a surviving parent or the lawful custodian of a dependent child for the use and benefit of the child without the necessity of appointment as guardian.
(4) (a) Death benefits in the line of duty. Regardless of the number of years of the member's creditable service, the spouse and/or the dependent children of an active member who is killed or dies as a direct result of a physical injury sustained from an accident or a traumatic event caused by external violence or physical force occurring in the line of performance of duty shall qualify, on approval of the board, for a retirement allowance on the first of the month following the date of death, but in the case of late filing, retroactive payments will be made for a period of not more than one (1) year. The spouse shall receive a retirement allowance for life equal to one-half (1/2) of the average compensation as defined in Section 25-11-103. In addition to the retirement allowance for the spouse, or if there is no surviving spouse, the member's dependent child shall receive a retirement allowance in the amount of one-fourth (1/4) of the member's average compensation as defined in Section 25-11-103; however, if there are two (2) or more dependent children, each dependent child shall receive an equal share of a total annuity equal to one-half (1/2) of the member's average compensation. If there are more than two (2) dependent children, upon a child's ceasing to be a dependent child, his annuity shall terminate and there shall be a redetermination of the amounts payable to any remaining dependent children. Those benefits shall cease to be paid for the support and maintenance of each child upon the child attaining the age of nineteen (19) years; however, the spouse shall continue to be eligible for the aforesaid retirement allowance. Those benefits may be paid to a surviving parent or lawful custodian of the children for the use and benefit of the children without the necessity of appointment as guardian. Any spouse who received spouse retirement benefits under this paragraph (a) from and after April 4, 1984, and whose benefits were terminated before July 1, 2004, because of remarriage, may again receive the retirement benefits authorized under this paragraph (a) by making application with the board to reinstate those benefits. Any reinstatement of the benefits shall be prospective only and shall begin after the first of the month following the date of the application for reinstatement, but not earlier than July 1, 2004.
(b) A child shall be considered to be a dependent child until marriage, or the attainment of age nineteen (19), whichever comes first; however, this age limitation shall be extended beyond age nineteen (19), but in no event beyond the attainment of age twenty-three (23), as long as the child is a student regularly pursuing a full-time course of resident study or training in an accredited high school, trade school, technical or vocational institute, junior or community college, college, university or comparable recognized educational institution duly licensed by a state. A student child who is receiving a retirement allowance as of June 30, 2016, whose birthday falls during the school year (September 1 through June 30) is considered not to reach age twenty-three (23) until the July 1 following the actual twenty-third birthday. A full-time course of resident study or training means a day or evening noncorrespondence course that includes school attendance at the rate of at least thirty-six (36) weeks per academic year or other applicable period with a subject load sufficient, if successfully completed, to attain the educational or training objective within the period generally accepted as minimum for completion, by a full-time day student, of the academic or training program concerned. Any child who is physically or mentally incompetent, as adjudged by either a Mississippi court of competent jurisdiction or by the board, shall receive benefits for as long as the incompetency exists.
(5) If all the annuities provided for in this section payable on account of the death of a member terminate before there has been paid an aggregate amount equal to the member's accumulated contributions standing to the member's credit in the annuity savings account at the time of the member's death, the difference between the accumulated contributions and the aggregate amount of annuity payments shall be paid to the person that the member has nominated by written designation duly executed and filed with the board. If there is no designated beneficiary surviving at termination of benefits, the difference shall be payable under Section 25-11-117.1(1).
(6) Regardless of the number of years of creditable service, upon the application of a member or employer, any active member who becomes disabled as a direct result of a physical injury sustained from an accident or traumatic event caused by external violence or physical force occurring in the line of performance of duty, provided that the medical board or other designated governmental agency after a medical examination certifies that the member is mentally or physically incapacitated for the further performance of duty and the incapacity is likely to be permanent, may be retired by the board of trustees on the first of the month following the date of filing the application but in no event shall the retirement allowance begin before the termination of state service. If a member who has been approved for a retirement allowance under this subsection does not terminate state service within ninety (90) days after the approval, the retirement allowance and the application for the allowance shall be void. The retirement allowance shall equal the allowance on disability retirement as provided in Section 25-11-113 but shall not be less than fifty percent (50%) of average compensation. Line of duty disability benefits under this section shall be administered in accordance with the provisions of Section 25-11-113(1)(b), (c), (d), (e) and (f), (3), (4), (5) and (6).
(7) For purposes of determining death or disability benefits under this section, the following shall apply:
(a) Death or permanent and total disability resulting from a cardiovascular, pulmonary or musculoskeletal condition that was not a direct result of a physical injury sustained from an accident or a traumatic event caused by external violence or physical force occurring in the performance of duty shall be deemed a natural death or an ordinary disability.
(b) A mental disability based exclusively on employment duties occurring on an ongoing basis shall be deemed an ordinary disability.
(8) If the deceased or disabled member has less than four (4) years of membership service, the average compensation as defined in Section 25-11-103 shall be the average of all annual earned compensation in state service for the purposes of benefits provided in this section.
(9) In case of death or total and permanent disability under subsection (4) or subsection (6) of this section and before the board shall consider any application for a retirement allowance, the employer must certify to the board that the member's death or disability was a direct result of an accident or a traumatic event occurring during and as a result of the performance of the regular and assigned duties of the employee and that the death or disability was not the result of the willful negligence of the employee.
(10) The application for the retirement allowance must be filed within one (1) year after death of an active member who is killed in the line of performance of duty or dies as a direct result of an accident occurring in the line of performance of duty or traumatic event; but the board of trustees may consider an application for disability filed after the one-year period if it can be factually demonstrated to the satisfaction of the board of trustees that the disability is due to the accident and that the filing was not accomplished within the one-year period due to a delayed manifestation of the disability or to circumstances beyond the control of the member. However, in case of late filing, retroactive payments will be made for a period of not more than one (1) year only.
(11) (a) Notwithstanding any other section of this article and in lieu of any payments to a designated beneficiary for a refund of contributions under Section 25-11-117, the spouse and/or children shall be eligible for the benefits payable under this section, and the spouse may elect, for both the spouse and/or children, to receive benefits in accordance with either subsections (2) and (3) or subsection (4) of this section; otherwise, the contributions to the credit of the deceased member shall be refunded in accordance with Section 25-11-117.
(b) Notwithstanding any other section of this article, a spouse who is entitled to receive a monthly benefit under either subsection (2) or (4) of this section and who is also the named beneficiary for a refund of accumulated contributions in the member's annuity savings account, may, after the death of the member, elect to receive a refund of accumulated contributions in lieu of a monthly allowance, provided that there are no dependent children entitled to benefits under subsection (3) of this section.
(12) If the member has previously received benefits from the system to which he was not entitled and has not repaid in full all amounts payable by him to the system, the annuity amounts otherwise provided by this section shall be withheld and used to effect repayment until the total of the withholdings repays in full all amounts payable by him to the system.
SECTION 147. Section 25-11-115, Mississippi Code of 1972, is brought forward as follows:
25-11-115. (1) Upon application for superannuation or disability retirement, any member may elect to receive his or her benefit in a retirement allowance payable throughout life with no further payments to anyone at the member's death, except that if the member's total retirement payments under this article do not equal the member's total contributions under this article, the named beneficiary shall receive the difference in cash at the member's death. Or the member may elect upon retirement, or upon becoming eligible for retirement, to receive the actuarial equivalent subject to the provisions of subsection (3) of this section of his or her retirement allowance in a reduced retirement allowance payable throughout life with the provision that:
Option 1. If the retired member dies before he or she has received in annuity payment the value of the member's annuity savings account as it was at the time of the member's retirement, the balance shall be paid to the legal representative or to such person as the member has nominated by written designation duly acknowledged and filed with the board;
Option 2. Upon the retired member's death, his or her reduced retirement allowance shall be continued throughout the life of, and paid to, such person as the member has nominated by written designation duly acknowledged and filed with the board of trustees at the time of his or her retirement;
Option 3. Upon the retired member's death, one-half (1/2) of his or her reduced retirement allowance shall be continued throughout the life of, and paid to, such person as the member has nominated by written designation duly acknowledged and filed with the board of trustees at the time of his or her retirement, and the other one-half (1/2) of his or her reduced retirement allowance to some other designated beneficiary;
Option 4. Upon the retired member's death, three-fourths (3/4) of his or her reduced retirement allowance, or such other specified amount, shall be continued throughout the life of, and paid to, such person as the member has nominated by written designation duly acknowledged and filed with the board of trustees at the time of his or her retirement;
Option 4-A. Upon the retired member's death, one-half (1/2) of his or her reduced retirement allowance, or such other specified amount, shall be continued throughout the life of, and paid to, such person as the member has nominated by written designation duly acknowledged and filed with the board of trustees at the time of his or her retirement;
Option 4-B. A reduced retirement allowance shall be continued throughout the life of the retirant, but with the further guarantee of payments to the named beneficiary or beneficiaries for a specified number of years certain. If the retired member or the last designated beneficiary both die before receiving all guaranteed payments due, the actuarial equivalent of the remaining payments shall be paid to the successors of the retired member under Section 25-11-117.1(1);
Option 6. Any member who became a member of the system before July 1, 2007, and who has at least twenty-eight (28) years of creditable service at the time of retirement or who is at least sixty-three (63) years of age and eligible to retire, may select the maximum retirement benefit or an optional benefit as provided in this subsection together with a partial lump-sum distribution. Any member who became a member of the system on or after July 1, 2007, but before July 1, 2011, and who has at least twenty-eight (28) years of creditable service at the time of retirement may select the maximum retirement benefit or any optional benefit as provided in this subsection together with a partial lump-sum distribution. Any member who became a member of the system on or after July 1, 2011, but before March 1, 2026, and who has at least thirty-three (33) years of creditable service at the time of retirement may select the maximum retirement benefit or any optional benefit as provided in this subsection together with a partial lump-sum distribution. Any member who became a member of the system on or after March 1, 2026, shall not be eligible for a partial lump-sum distribution. The amount of the lump-sum distribution under this option shall be equal to the maximum monthly benefit multiplied by twelve (12), twenty-four (24) or thirty-six (36) as selected by the member. The maximum retirement benefit shall be actuarially reduced to reflect the amount of the lump-sum distribution selected and further reduced for any other optional benefit selected. The annuity and lump-sum distribution shall be computed to result in no actuarial loss to the system. The lump-sum distribution shall be made as a single payment payable at the time the first monthly annuity payment is paid to the retiree. The amount of the lump-sum distribution shall be deducted from the member's annuity savings account in computing what contributions remain at the death of the retiree and/or a beneficiary. The lump-sum distribution option may be elected only once by a member upon initial retirement, and may not be elected by a retiree, by members applying for a disability retirement annuity, or by survivors.
(2) No change in the option selected shall be permitted after the member's death or after the member has received his or her first retirement check except as provided in subsections (3) and (4) of this section and in Section 25-11-127. Members who are pursuing a disability retirement allowance and simultaneously or later elect to begin to receive a service retirement allowance while continuing to pursue a disability retirement allowance, shall not be eligible to select Option 6 and that option may not be selected at a later time if the application for a disability retirement allowance is voided or denied. However, any retired member who is receiving a retirement allowance under Option 2 or Option 4-A upon July 1, 1992, and whose designated beneficiary predeceased him or her or whose marriage to a spouse who is his or her designated beneficiary is terminated by divorce or other dissolution, upon written notification to the retirement system of the death of the designated beneficiary or of the termination of the retired member's marriage to the designated beneficiary, the retirement allowance payable to the member after receipt of that notification by the retirement system shall be equal to the retirement allowance that would have been payable if the member had not elected the option. In addition, any retired member who is receiving the maximum retirement allowance for life, a retirement allowance under Option 1 or who is receiving a retirement allowance under Option 2 or Option 4-A on July 1, 1992, may elect to provide survivor benefits under Option 2 or Option 4-A to a spouse who was not previously the member's beneficiary and whom the member married before July 1, 1992.
(3) Any retired member who is receiving a reduced retirement allowance under Option 2, Option 4 or Option 4-A whose designated beneficiary predeceases him or her, or whose marriage to a spouse who is his or her designated beneficiary is terminated by divorce or other dissolution, may elect to cancel the reduced retirement allowance and receive the maximum retirement allowance for life in an amount equal to the amount that would have been payable if the member had not elected Option 2, Option 4 or Option 4-A. That election must be made in writing to the office of the executive director of the system on a form prescribed by the board. Any such election shall be effective the first of the month following the date the election is received by the system; however, the election may be applied retroactively for not more than three (3) months but no earlier than the first of the month following the date of the death of the beneficiary.
(4) Any retired member who is receiving the maximum retirement allowance for life, or a retirement allowance under Option 1, and who marries after his or her retirement may elect to cancel the maximum retirement allowance and receive a reduced retirement allowance under Option 2, Option 4 or Option 4-A to provide continuing lifetime benefits to his or her spouse. That election must be made in writing to the office of the executive director of the system on a form prescribed by the board not earlier than the date of the marriage and not later than one (1) year from the date of the marriage. Any such election shall be effective the first of the month following the date the election is received by the system.
(5) (a) Except as otherwise provided in this subsection, if the election of an optional benefit is made after the member has attained the age of sixty-five (65) years, the actuarial equivalent factor shall be used to compute the reduced retirement allowance as if the election had been made on his or her sixty-fifth birthday; however, from and after January 1, 2003, if there is an election of Option 6 after the member has attained the age of sixty-five (65) years, the actuarial equivalent factor based on the retiree's age at the time of retirement shall be used to compute the reduced maximum monthly retirement allowance. However, if a retiree marries or remarries after retirement and elects either Option 2 or Option 4-A as provided in subsection (2) or (4) of this section, the actuarial equivalent factor used to compute the reduced retirement allowance shall be the factor for the age of the retiree and his or her beneficiary at the time such election for recalculation of benefits is made.
(b) For members who retire on or after July 1, 2012, the actuarial equivalent factor used to compute the reduced retirement allowance at retirement or upon any subsequent recalculation of the benefit shall be the factor for the age of the retiree and his or her beneficiary at the time of retirement or at the time an election for recalculation of benefits is made.
(6) Notwithstanding any provision of Section 25-11-1 et seq., no payments may be made for a retirement allowance on a monthly basis for a period of time in excess of that allowed by federal law.
(7) If a retirant and his or her eligible beneficiary, if any, both die before they have received in annuity payments a total amount equal to the accumulated contributions standing to the retirant's credit in the annuity savings account at the time of his or her retirement, the difference between the accumulated contributions and the total amount of annuities received by them shall be paid to such persons as the retirant has nominated by written designation duly executed and filed in the office of the executive director. If no designated person survives the retirant and his or her beneficiary, the difference, if any, shall be paid under Section 25-11-117.1(1).
(8) Any retired member who retired on Option 2(5) or 4-A(5) before July 1, 1992, who is still receiving a retirement allowance on July 1, 1994, shall receive an increase in the annual retirement allowance effective July 1, 1994, equal to the amount they would have received under Option 2 or Option 4-A without a reduction for Option 5 based on the ages at retirement of the retiree and beneficiary and option factors in effect on July 1, 1992. That increase shall be prospective only.
SECTION 148. Section 25-11-117, Mississippi Code of 1972, is brought forward as follows:
25-11-117. (1) A member may be paid a refund of the amount of accumulated contributions to the credit of the member in the annuity savings account, provided that the member has withdrawn from state service and has not returned to state service on the date the refund of the accumulated contributions would be paid. That refund of the contributions to the credit of the member in the annuity savings account shall be paid within ninety (90) days from receipt in the office of the retirement system of the properly completed form requesting the payment. In the event of death before retirement of any member whose spouse and/or children are not entitled to a retirement allowance, the accumulated contributions to the credit of the deceased member in the annuity savings account shall be paid to the designated beneficiary on file in writing in the office of the executive director of the board of trustees within ninety (90) days from receipt of a properly completed form requesting the payment. If there is no such designated beneficiary on file for the deceased member in the office of the system, upon the filing of a proper request with the board, the contributions to the credit of the deceased member in the annuity savings account shall be refunded under Section 25-11-117.1(1). The payment of the refund shall discharge all obligations of the retirement system to the member on account of any creditable service rendered by the member before the receipt of the refund. By the acceptance of the refund, the member shall waive and relinquish all accrued rights in the system.
(2) Under the Unemployment Compensation Amendments of 1992 (Public Law 102-318 (UCA)), a member or the spouse of a member who is an eligible beneficiary entitled to a refund under this section may elect, on a form prescribed by the board under rules and regulations established by the board, to have an eligible rollover distribution of accumulated contributions payable under this section paid directly to an eligible retirement plan, as defined under applicable federal law, or an individual retirement account. If the member or the spouse of a member who is an eligible beneficiary makes that election and specifies the eligible retirement plan or individual retirement account to which the distribution is to be paid, the distribution will be made in the form of a direct trustee-to-trustee transfer to the specified eligible retirement plan. A nonspouse beneficiary may elect to have an eligible rollover distribution paid in the form of a direct trustee-to-trustee transfer to an individual retirement account established to receive the distribution on behalf of the nonspouse beneficiary. Flexible rollovers under this subsection shall not be considered assignments under Section 25-11-129.
(3) (a) If any person who has received a refund, reenters the state service and again becomes a member of the system before July 1, 2007, the member may repay all or part of the amounts previously received as a refund, together with regular interest covering the period from the date of refund to the date of repayment; however, the amounts that are repaid by the member and the creditable service related thereto shall not be used in any benefit calculation or determination until the member has remained a contributor to the system for a period of at least four (4) years after the member's reentry into state service. Repayment for that time shall be made beginning with the most recent service for which refund has been made. Upon the repayment of all or part of that refund and interest, the member shall again receive credit for the period of creditable service for which full repayment has been made to the system.
(b) If any person who has received a refund, reenters the state service and again becomes a member of the system on or after July 1, 2007, but before March 1, 2026, the member may repay all or part of the amounts previously received as a refund, together with regular interest covering the period from the date of refund to the date of repayment; however, the amounts that are repaid by the member and the creditable service related thereto shall not be used in any benefit calculation or determination until the member has remained a contributor to the system for a period of at least eight (8) years after the member's reentry into state service. Repayment for that time shall be made beginning with the most recent service for which refund has been made. Upon the repayment of all or part of that refund and interest, the member shall again receive credit for the period of creditable service for which full repayment has been made to the system.
(c) If any person who has received a refund reenters state service and again becomes a member of the system on or after March 1, 2026, the member shall not be eligible to repay any portion of amounts previously received as a refund and may not receive creditable service for service rendered before March 1, 2026.
(4) (a) In order to provide a source of income to members who have applied for disability benefits under Section 25-11-113 or 25-11-114, the board may provide, at the employee's election, a temporary benefit to be paid from the member's accumulated contributions, if any, without forfeiting the right to pursue disability benefits, provided that the member has exhausted all personal and medical leave and has terminated his or her employment. The board may prescribe rules and regulations for carrying out the provisions of this subsection (4).
(b) If a member who has elected to receive temporary benefits under this subsection later applies for a refund of his or her accumulated contributions, all amounts paid under this subsection shall be deducted from the accumulated contributions and the balance will be paid to the member. If a member who has elected to receive temporary benefits under this subsection is later approved for a disability retirement allowance, and a service retirement allowance or survivor benefits are paid on the account, the board shall adjust the benefits in such a manner that no more than the actuarial equivalent of the benefits to which the member or beneficiary was or is entitled shall be paid.
(c) The board may study, develop and propose a disability benefit structure, including short- and long-term disability benefits, provided that it is the actuarial equivalent of the benefits currently provided in Section 25-11-113 or 25-11-114.
SECTION 149. Section 25-11-123, Mississippi Code of 1972, is amended as follows:
25-11-123. All of the assets of the system shall be credited according to the purpose for which they are held to one (1) of four (4) reserves; namely, the annuity savings account, the annuity reserve, the employer's accumulation account, and the expense account; however, any employee who became a member of the system on or after March 1, 2026, shall also have a defined contribution plan administered by the system, as provided in Section 25-11-147.
(a) Annuity savings account. In the annuity savings account shall be accumulated the contributions made by members to provide for their annuities, including interest thereon which shall be posted monthly. Credits to and charges against the annuity savings account shall be made as follows:
(1) Beginning July 1, 2010, except as otherwise provided in Section 25-11-126, the employer shall cause to be deducted from the salary of each member on each and every payroll of the employer for each and every payroll period nine percent (9%) of earned compensation as defined in Section 25-11-103; however, for any employee who became a member of the system on or after March 1, 2026, only four percent (4%) of such earned compensation shall be deposited into the annuity savings account, with the remaining five percent (5%), to be deposited into the employee's defined contribution account authorized in Section 25-11-147. Future contributions shall be fixed biennially by the board on the basis of the liabilities of the retirement system for the various allowances and benefits as shown by actuarial valuation; however, any member earning at a rate less than Sixteen Dollars and Sixty-seven Cents ($16.67) per month, or Two Hundred Dollars ($200.00) per year, shall contribute not less than One Dollar ($1.00) per month, or Twelve Dollars ($12.00) per year.
(2) The deductions provided in paragraph (1) of this subsection shall be made notwithstanding that the minimum compensation provided by law for any member is reduced by the deduction. Every member shall be deemed to consent and agree to the deductions made and provided for in paragraph (1) of this subsection and shall receipt for his full salary or compensation, and payment of salary or compensation less the deduction shall be a full and complete discharge and acquittance of all claims and demands whatsoever for the services rendered by the person during the period covered by the payment, except as to the benefits provided under Articles 1 and 3. The board shall provide by rules for the methods of collection of contributions from members and the employer. The board shall have full authority to require the production of evidence necessary to verify the correctness of amounts contributed.
(b) Annuity reserve. The annuity reserve shall be the account representing the actuarial value of all annuities in force, and to it shall be charged all annuities and all benefits in lieu of annuities, payable as provided in this article. If a beneficiary retired on account of disability is restored to active service with a compensation not less than his average final compensation at the time of his last retirement, the remainder of his contributions shall be transferred from the annuity reserve to the annuity savings account and credited to his individual account therein, and the balance of his annuity reserve shall be transferred to the employer's accumulation account.
(c) Employer's accumulation account. The employer's accumulation account shall represent the accumulation of all reserves for the payment of all retirement allowances and other benefits payable from contributions made by the employer, and against this account shall be charged all retirement allowances and other benefits on account of members. Credits to and charges against the employer's accumulation account shall be made as follows:
(1) (i) On account of each member who became a member of the system before March 1, 2026, there shall be paid monthly into the employer's accumulation account by the employers for the preceding fiscal year an amount equal to a certain percentage of the total earned compensation, as defined in Section 25-11-103, of each member. From and after May 9, 2024, the increase in the employer's contribution rate scheduled to take effect on July 1, 2024, is rescinded and shall not take effect; however, on July 1 of each year from 2024 through 2028, the employer's contribution rate shall be increased by one-half percent (1/2%). For each member who became a member of the system on or after March 1, 2026, except as provided in Section 25-11-147, the employer's monthly payment under this paragraph (1) shall be applied to the accrued liability contribution fund.
(ii) Persons who choose to continue receiving a retirement allowance during their employment as teachers as authorized by Section 25-11-126, the percentage rate of the contributions to be paid into the employer's accumulation account by the employers of those persons shall be twenty-seven and four tenths percent (27.4%) of the total earned compensation of those persons as of July 1, 2025, and shall be increased by one-half percent (1/2%) through July 1, 2028 in accordance with the requirements of subparagraph (i) of this paragraph (1). However, if after January 1, 2029, the Legislature increases the percentage rate of the employer's contribution required under the provisions of subparagraph (i) of this paragraph (1), or the Legislature increases the percentage rate of the contribution required under subsection (a)(1) of this section, or the Legislature increases both of those percentage rates, then the percentage rate of the contributions to be paid into the employer's accumulation account by the employers of those persons under this subparagraph (ii) shall be increased by the total amount of the increase or increases in the percentage rate or rates made by the Legislature.
(2) For the public good, any recommendation by the board to adjust the employer contributions may be accompanied by at least two (2) assessments from actuaries who are independent from each other and the retirement plan. The actuaries shall analyze the economic impact of any such recommendation to the system and state, including, but not limited to, information showing the fiscal impact to every agency and arm of the state, including, but not limited to, state agencies, cities, counties and school districts. The actuarial assessments, with any such recommendation to adjust the employer contributions, shall be submitted to the Lieutenant Governor, Speaker of the House, Chairman of the Senate Appropriations Committee and Chairman of the House Appropriations Committee.
(3) The board shall have the authority to make recommendations regarding additional funding sources for the retirement plan, including employer contribution increases, based on the assets and liabilities of the retirement plan, and the analyses required by paragraph (2) of this subsection (c). The Legislature shall have the sole authority to implement any such recommendations. It is the intent of the Legislature that, in the 2025 Regular Session, a law be enacted to create a new tier for future members of the system, in furtherance of the system's continued financial stability and sustainability.
(4) This section shall not be construed to provide authority to reduce or eliminate any earned benefits to be provided by the state to persons who, before July 1, 2025, are drawing a retirement allowance or are members of the system.
(5) On the basis of regular interest and of such mortality and other tables as are adopted by the board of trustees, the actuary engaged by the board to make each valuation required by this article during the period over which the accrued liability contribution is payable, immediately after making that valuation, shall determine the uniform and constant percentage of the earnable compensation of each member which, if contributed by the employer on the basis of compensation of the member throughout his entire period of membership service, would be sufficient to provide for the payment of any retirement allowance payable on his account for that service. The percentage rate so determined shall be known as the "normal contribution rate." After the accrued liability contribution has ceased to be payable, the normal contribution rate shall be the percentage rate of the salary of all members obtained by deducting from the total liabilities on account of membership service the amount in the employer's accumulation account, and dividing the remainder by one percent (1%) of the present value of the prospective future salaries of all members as computed on the basis of the mortality and service tables adopted by the board of trustees and regular interest. The normal rate of contributions shall be determined by the actuary after each valuation.
(6) The total amount payable in each year to the employer's accumulation account shall not be less than the sum of the percentage rate known as the "normal contribution rate" and the "accrued liability contribution rate" of the total compensation earnable by all members during the preceding year, provided that the payment by the employer shall be sufficient, when combined with the amounts in the account, to provide the allowances and other benefits chargeable to this account during the year then current.
(7) The accrued liability contribution shall be discontinued as soon as the accumulated balance in the employer's accumulation account shall equal the present value, computed on the basis of the normal contribution rate then in force, or the prospective normal contributions to be received on account of all persons who are at that time members.
(8) All allowances and benefits in lieu thereof, with the exception of those payable on account of members who receive no prior service credit, payable from contributions of the employer, shall be paid from the employer's accumulation account.
(9) Upon the retirement of a member, an amount equal to his retirement allowance shall be transferred from the employer's accumulation account to the annuity reserve.
(10) The employer's accumulation account shall be credited with any assets authorized by law to be credited to the account.
(d) Expense account. The expense account shall be the account to which the expenses of the administration of the system shall be charged, exclusive of amounts payable as retirement allowances and as other benefits provided herein. The Legislature shall make annual appropriations in amounts sufficient to administer the system, which shall be credited to this account. There shall be transferred to the State Treasury from this account, not less than once per month, an amount sufficient for payment of the estimated expenses of the system for the succeeding thirty (30) days. Any interest earned on the expense account shall accrue to the benefit of the system. However, notwithstanding the provisions of Sections 25-11-15(10) and 25-11-105(f)(v)5, all expenses of the administration of the system shall be paid from the interest earnings, provided the interest earnings are in excess of the actuarial interest assumption as determined by the board, and provided the present cost of the administrative expense fee of two percent (2%) of the contributions reported by the political subdivisions and instrumentalities shall be reduced to one percent (1%) from and after July 1, 1983, through June 30, 1984, and shall be eliminated thereafter.
(e) Collection of contributions. The employer shall cause to be deducted on each and every payroll of a member for each and every payroll period, beginning subsequent to January 31, 1953, the contributions payable by the member as provided in Articles 1 and 3.
The employer shall make deductions from salaries of employees as provided in Articles 1 and 3 and shall transmit monthly, or at such time as the board of trustees designates, the amount specified to be deducted to the Executive Director of the Public Employees' Retirement System. The executive director, after making a record of all those receipts, shall deposit such amounts as provided by law.
(f) (1) The sum of the normal contribution rate and the accrued liability contribution rate shall be known as the "employer's contribution rate."
(2) The amount payable by the employer on account of normal and accrued liability contributions shall be determined by applying the employer's contribution rate to the amount of compensation earned by employees who are members of the system. Monthly, or at such time as the board of trustees designates, each department or agency shall compute the amount of the employer's contribution payable, with respect to the salaries of its employees who are members of the system, and shall cause that amount to be paid to the board of trustees from the personal service allotment of the amount appropriated for the operation of the department or agency, or from funds otherwise available to the agency, for the payment of salaries to its employees.
(3) Except as otherwise provided in Section 25-11-106:
(i) Constables shall pay employer and employee contributions on their net fee income as well as the employee contributions on all direct treasury or county payroll income.
(ii) The county shall be responsible for the employer contribution on all direct treasury or county payroll income of constables.
(4) Except as otherwise provided in Section 25-11-106.1, chancery and circuit clerks shall be responsible for both the employer and employee share of contributions on the proportionate share of net income attributable to fees, as well as the employee share of net income attributable to direct treasury or county payroll income, and the employing county shall be responsible for the employer contributions on the net income attributable to direct treasury or county payroll income.
(5) Once each year, under procedures established by the system, each employer shall submit to the Public Employees' Retirement System a copy of their report to Social Security of all employees' earnings.
(6) The board shall provide by rules for the methods of collection of contributions of employers and members. The amounts determined due by an agency to the various funds as specified in Articles 1 and 3 are made obligations of the agency to the board and shall be paid as provided herein. Failure to deduct those contributions shall not relieve the employee and employer from liability thereof. Delinquent employee contributions and any accrued interest shall be the obligation of the employee and delinquent employer contributions and any accrued interest shall be the obligation of the employer. The employer may, in its discretion, elect to pay any or all of the interest on delinquent employee contributions. From and after July 1, 1996, under rules and regulations established by the board, all employers are authorized and shall transfer all funds due to the Public Employees' Retirement System electronically and shall transmit any wage or other reports by computerized reporting systems.
SECTION 150. Section 25-11-147, Mississippi Code of 1972, is brought forward as follows:
25-11-147. (1) Each person becoming a member of the system on or after March 1, 2026, shall have, in addition to the defined benefit plan under this article, a defined contribution plan meeting the requirements of Section 401(a) of the Internal Revenue Code. A portion of the employee's contributions shall be deposited into the employee's defined contribution account, as provided in Section 25-11-123, and in addition, the employer may elect to contribute an amount up to the maximum pretax amount allowable under federal law for plans under Section 401(a) of the Internal Revenue Code. Members shall be vested immediately in the defined contribution plan.
(2) (a) Pursuant to Section 401(a) of the Internal Revenue Code, the board may establish a defined contribution, qualified plan under which a portion of the employee's mandatory contributions shall be deposited and which meets all requirements under federal and state law. To the extent state law conflicts with federal law, federal law shall govern the plan document to maintain the federal tax qualified status. The board, in its fiduciary capacity, may seek approval from the Internal Revenue Service.
(b) The administration of the defined contribution plan shall be under the direction of the system. The defined contribution plan shall be operated in accordance with the guidelines established by the Internal Revenue Service for Section 401(a) plans as reflected in the plan document, as may be modified from time to time by the board of trustees, and including optional variable employer contributions and a process for hardship withdrawals by members. Payroll reductions shall be made, in each instance, by the appropriate payroll officer. The administrator of the defined contribution plan may contract with a private corporation or institution for providing consolidated billing and other administrative services if deemed necessary by the administrator.
(c) The board of trustees may assess the employer an amount, out of the employer's contribution rate under Section 25-11-123, up to two-tenths percent (0.2%) of the participant's total earned compensation as defined in Section 25-11-103 to provide for the administrative expenses of operating the defined contribution plan, including, but not limited to, the services of auditors, consultants, money managers and third-party administrators.
(3) Each participating member shall direct the investment of the individual's accumulated employer and employee contributions and earnings to one or more investment choices within available categories of investment provided by the board. The board shall provide an investment menu of investment options. In establishing the investment options, the board shall:
(a) Include predetermined investment portfolio options constructed to reflect different risk profiles that automatically reallocate and rebalance contributions as a participating member ages; and
(b) Allow a participating member to construct an investment portfolio using some or all of the investment options.
SECTION 151. Section 25-9-127, Mississippi Code of 1972, is amended as follows:
25-9-127. (1) No employee of any department, agency or institution who is included under this chapter or hereafter included under its authority, and who is subject to the rules and regulations prescribed by the state personnel system, may be dismissed or otherwise adversely affected as to compensation or employment status except for inefficiency or other good cause, and after written notice and hearing within the department, agency or institution as shall be specified in the rules and regulations of the State Personnel Board complying with due process of law; and any employee who has by written notice of dismissal or action adversely affecting his compensation or employment status shall, on hearing and on any appeal of any decision made in such action, be required to furnish evidence that the reasons stated in the notice of dismissal or action adversely affecting his compensation or employment status are not true or are not sufficient grounds for the action taken; however, this provision shall not apply: (a) to persons separated from any department, agency or institution due to curtailment of funds or reduction in staff when such separation is in accordance with rules and regulations of the state personnel system; (b) during the probationary period of state service of twelve (12) months; and (c) to an executive officer of any state agency who serves at the will and pleasure of the Governor, board, commission or other appointing authority.
(2) The operation of a state-owned motor vehicle without a valid Mississippi driver's license by an employee of any department, agency or institution that is included under this chapter and that is subject to the rules and regulations of the state personnel system shall constitute good cause for dismissal of such person from employment.
(3) Beginning July 1, 1999, every male between the ages of eighteen (18) and twenty-six (26) who is required to register under the federal Military Selective Service Act, 50 USCS App. 453, and who is an employee of the state shall not be promoted to any higher position of employment with the state until he submits to the person, commission, board or agency by which he is employed satisfactory documentation of his compliance with the draft registration requirements of the Military Selective Service Act. The documentation shall include a signed affirmation under penalty of perjury that the male employee has complied with the requirements of the Military Selective Service Act.
(4) For a period of two (2) years beginning July 1, 2014, the provisions of subsection (1) shall not apply to the personnel actions of the State Department of Education that are subject to the rules and regulations of the State Personnel Board, and all employees of the department shall be classified as nonstate service during that period. However, any employee hired after July 1, 2014, by the department shall meet the criteria of the State Personnel Board as it presently exists for employment. The State Superintendent of Public Education and the State Board of Education shall consult with the Office of the Attorney General before taking personnel actions authorized by this section to review those actions for compliance with applicable state and federal law.
It is not the intention or effect of this section to include any school attendance officer in any exemption from coverage under the State Personnel Board policy or regulations, including, but not limited to, termination and conditions of employment.
(5) (a) For a period of two (2) years beginning July 1, 2015, the provisions of subsection (1) shall not apply to the personnel actions of the Department of Corrections, and all employees of the department shall be classified as nonstate service during that period. However, any employee hired after July 1, 2015, by the department shall meet the criteria of the State Personnel Board as it presently exists for employment.
(b) Additionally, for a period of one (1) year beginning July 1, 2016, the personnel actions of the Commissioner of the Department of Corrections shall be exempt from State Personnel Board rules, regulations and procedures in order to give the commissioner flexibility in making an orderly, effective and timely reorganization and realignment of the department.
(c) The Commissioner of Corrections shall consult with the Office of the Attorney General before personnel actions authorized by this section to review those actions for compliance with applicable state and federal law.
(6) Through July 1, 2020, the provisions of subsection (1) of this section shall not apply to the personnel actions of the Department of Human Services that are subject to the rules and regulations of the State Personnel Board, and all employees of the department shall be classified as nonstate service during that period. Any employee hired on or after July 1, 2020, by the department shall meet the criteria of the State Personnel Board as it presently exists for employment. The Executive Director of Human Services shall consult with the Office of the Attorney General before taking personnel actions authorized by this section to review those actions for compliance with applicable state and federal law.
(7) Through July 1, 2020, the provisions of subsection (1) of this section shall not apply to the personnel actions of the Department of Child Protection Services that are subject to the rules and regulations of the State Personnel Board, and all employees of the department shall be classified as nonstate service during that period. Any employee hired on or after July 1, 2020, by the division shall meet the criteria of the State Personnel Board as it presently exists for employment. The Commissioner of Child Protection Services shall consult with the Office of the Attorney General before taking personnel actions authorized by this section to review those actions for compliance with applicable state and federal law.
(8) Any agency requesting an exemption from the State Personnel Board as it presently exists for employment shall submit to the Legislature and State Personnel Board a written plan describing the justification for the requested exemption and the actions the agency plans to implement if granted the exemption. The written plan shall include:
(a) Justification for the requested exemption, including the identification of issues the agency intends to address;
(b) Actions to be taken during the exemption period including the reasons for such actions; and
(c) The number of affected positions, associated costs and the source of funds to pay for each action.
(9) Any state agency whose personnel actions are exempted in this section from the rules, regulations and procedures of the State Personnel Board shall file with the State Personnel Board, Lieutenant Governor, Speaker of the House of Representatives, Legislative Budget Office, Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER), and the members of the Senate and House Accountability, Efficiency and Transparency Committees an annual report no later than July 1 of each year while under the exemption. Such annual report shall contain the following information:
(a) The number of current employees who received an increase in salary during the past fiscal year and the amount of the increase;
(b) The number of employees who were dismissed from the agency or otherwise adversely affected as to compensation or employment status during the past fiscal year, including a description of such adverse effects;
(c) The number of new employees hired during the past fiscal year and the starting salaries of each new employee;
(d) Quantifiable measures showing that the actions taken under authority of an exemption granted by this section have improved efficiency or effectiveness, or both, of the agency's operations;
(e) The number of staff hired or promoted without the minimum qualifications for their positions during the exemption period; and
(f) Evidence to demonstrate that staff hired without minimum qualifications are competent to perform their job duties.
(10) Upon fulfilling the requirements of subsection (8) of this section, the personnel actions of the Office of the State Treasurer, for a period of one (1) year following the effective date of this act, shall be exempt from the provisions of subsection (1) of this section and any applicable rules and regulations of the State Personnel Board, as such exemption applies to the State Treasurer's administration of the Mississippi Education Freedom Act established under Sections 37-190-1 through 37-190-17, and all employees of the office hired during that period shall be classified as nonstate service. However, any employee hired by the office after the one-year period the department shall meet the criteria of the State Personnel Board as it presently exists for employment.
SECTION 152. Section 7-9-5, Mississippi Code of 1972, is amended as follows:
7-9-5. The State Treasurer shall be entitled to a bookkeeper, a chief clerk, a bond clerk, and a stenographer to assist him in the discharge of the duties of his office; and he may appoint a deputy who shall possess all the powers and may perform any of the duties of the treasurer. If a deputy treasurer be appointed, he shall also perform all the duties of the chief clerk and shall receive the salary of such clerk, and thereafter no chief clerk shall be employed. The bond of the said deputy shall be One Hundred Thousand Dollars ($100,000.00), and the premium thereon shall be paid as other premiums of state officers. However, if for any reason within the one (1) year of the effective date of this act, the State Treasurer, in his or her capacity as fund manager of Magnolia Student Accounts, employs personnel for the purpose of assisting with the administration of the Mississippi Educational Freedom Act established under Sections 37-190-1 through 37-190-17, the employment of such persons shall not be subject to the rules and regulations of the State Personnel Board, except as otherwise provided in Section 25-9-127(10).
SECTION 153. Section 31-7-401, Mississippi Code of 1972, is brought forward as follows:
31-7-401. Except as otherwise provided by law, the provisions of Sections 31-7-401 through 31-7-423 shall apply to every procurement of commodities, supplies, equipment, construction, technology, personal and professional services other than those in Section 27-104-7(2)(f) and (8), state agency employee benefits, supplemental insurance and cafeteria plans, that are solicited by any state agency by a request for proposals or request for qualifications, except any personal or professional services contract entered into by an agency for the design, operation or maintenance of museum exhibits, purchases made by an agency related to the fabrication, construction, installation or refurbishing of museum exhibits. The following provisions are intended to ensure that the best practices for soliciting requests for proposals or requests for qualifications are implemented. Any agency that is required to receive approval by the Public Procurement Review Board before entering into a personal or professional services contract as provided in subsection (2)(g) of Section 27-104-7 shall implement the best practices specified in Sections 31-7-401 through 31-7-423. The Public Procurement Review Board shall promulgate any necessary rules and regulations to administer the provisions of Sections 31-7-401 through 31-7-423.
SECTION 154. Section 31-7-403, Mississippi Code of 1972, is brought forward as follows:
31-7-403. Conditions for use. (1) Competitive sealed bidding is the preferred method of procurement; however, if it is not practicable and advantageous, a request for proposals or request for qualifications may be used. The terms "practicable" and "advantageous" are to be given ordinary dictionary meanings. The term "practicable" denotes what may be accomplished or put into practical application. "Advantageous" denotes a judgmental assessment of what is in the state's best interest.
(2) The following factors shall be considered when determining advantageousness:
(a) The need for flexibility;
(b) The type of evaluations that will be needed after offers are received;
(c) Whether the evaluation factors involve the relative abilities of offerers to perform, including degrees of technical or professional experience or expertise;
(d) Whether the type of need to be satisfied involves weighing artistic and aesthetic values to the extent that price is a secondary consideration;
(e) Whether the types of supplies, services or construction may require the use of comparative judgmental evaluations to evaluate them adequately; and
(f) Whether prior procurements indicate that a request for proposals may result in more beneficial contracts for the state.
(3) The following factors shall be considered when determining practicability:
(a) Whether the contract needs to be a contract other than a fixed-price type contract;
(b) Whether oral or written discussions may need to be conducted with offerers concerning technical and price aspects of their proposals;
(c) Whether offerers may need to be afforded the opportunity to revise their proposals, including price;
(d) Whether the award may need to be based upon a comparative evaluation of differing price and contractual factors as well as quality factors that include technical and performance capability and the content of the technical proposal; and
(e) Whether the primary consideration in determining award may not be price.
(4) On or before January 1 of each year, and every time a chief procurement officer is hired, each state agency shall provide to the state purchasing agent the name of the state agency's chief procurement officer and information identifying the state agency's central purchasing office, if applicable. If the chief procurement officer of an agency or his or her designee determines, in writing, that the use of competitive sealed bidding is either not practicable or not advantageous to the state, he or she shall submit a detailed explanation of the reasons for that determination to the Public Procurement Review Board. If the Public Procurement Review Board determines that competitive sealed bidding is either not practicable or not advantageous to the state, then a contract may be entered into for the procurement of commodities, supplies, equipment, construction, technology, personal and professional services, state agency purchased employee benefits or state agency supplemental insurance and cafeteria plans, by a request for proposals or request for qualifications. However, these procurements contracted for through a request for proposals or request for qualifications may not be combined or included in a contract with other procurements that are required to be procured through competitive sealed bidding so as to avoid the statutory obligation for procurement through competitive sealed bidding. The board may modify or revoke its determination at any time, and the determination should be reviewed for current applicability from time to time.
In addition to determining whether a request for proposals or request for qualifications would be practicable and advantageous to the state, when making the decision to use a request for proposals or request for qualifications, the chief procurement officer shall consider the following factors:
(a) Whether quality, availability or capability is overriding in relation to price in procurements for research and development, technical supplies or services;
(b) Whether the initial installation needs to be evaluated together with later maintenance and service capabilities and what priority should be given to these requirements in the best interests of the state; and
(c) Whether the marketplace will respond better to a solicitation permitting not only a range of alternative proposals but evaluation and discussion of them before making the award.
SECTION 155. Section 31-7-405, Mississippi Code of 1972, is brought forward as follows:
31-7-405. Content of the request for proposals or request for qualifications. (1) The request for proposals or request for qualifications shall include the following:
(a) Instructions and information to offerers concerning the request for proposals or request for qualifications submission requirements, including the time and date set for receipt of proposals or qualifications, the address of the office to which proposals or qualifications are to be delivered, the maximum time for proposal or qualification acceptance by the state, the manner in which proposals or qualifications are to be submitted, including any forms for that purpose and any other special information;
(b) The purchase description, evaluation factors, delivery or performance schedule and any inspection and acceptance requirements that are not included in the purchase description;
(c) The contract terms and conditions, including warranty and bonding or other security requirements, as applicable;
(d) A statement that discussions may be conducted with offerers who submit proposals or qualifications determined to be reasonably susceptible of being selected for the award, but that proposals or qualifications may be accepted without such discussions; and
(e) A statement of when and how price should be submitted.
(2) The request for proposals or request for qualifications may incorporate documents by reference provided that the request for proposals or request for qualifications specifies where those documents can be obtained.
(3) Proposal or qualification preparation time shall be set to provide offerers a reasonable time to prepare their proposals or qualifications. A minimum of thirty (30) days shall be provided unless a shorter time is deemed necessary for a particular procurement as determined in writing by the chief procurement officer of the requesting agency.
SECTION 156. Section 31-7-407, Mississippi Code of 1972, is brought forward as follows:
31-7-407. Public notice. (1) In addition to any method of public notice regarding the solicitation of requests for proposals or requests for qualifications currently being used by state agencies, the chief procurement officer shall also have posted on the Mississippi procurement portal and on the soliciting agency's website, public notification of a pending procurement through request for proposals or request for qualifications. The notice shall include the following:
(a) The due date for responses;
(b) The name and phone number of the officer conducting the procurement; and
(c) The means of obtaining the solicitation.
(2) The notice shall be posted at least thirty (30) days before the date that proposals or qualifications are to be submitted to the chief procurement officer, unless a shorter time is deemed necessary for a particular procurement as determined in writing by the chief procurement officer of the requesting agency.
(3) Each chief procurement officer may determine that other methods of public notification are best for that particular agency or that particular request for proposals or request for qualifications. If such a determination is made, the chief procurement officer may provide notice in an alternative manner about the request for proposals or request for qualifications in addition to the methods provided for in Sections 31-7-401 through 31-7-423.
(4) The Department of Finance and Administration (DFA) shall monitor agency websites and the Mississippi procurement portal to ensure that the agencies are posting the required notice. DFA shall audit agencies and report its findings to the Chairs of the House of Representatives and Senate Accountability, Efficiency and Transparency Committees and House of Representatives and Senate Appropriations Committees by December 31 of each year.
SECTION 157. (1) Local law enforcement agencies having primary law enforcement authority over all public and nonpublic schools within their jurisdiction, in conjunction with the governing boards of independent nonpublic schools within the State of Mississippi, through a Memorandum of Understanding (MOU), signed by the law enforcement executive and the appropriate school official(s), shall employ individuals to serve as school resource officers (SROs) at independent nonpublic schools, under the authority of Section 21-19-49(2), provided that the MOU shall require a minimum of one (1) school resource officer to be assigned to each independent nonpublic school campus operating under the authority and control of the governing board of the independent nonpublic school.
(2) Any person employed, under the authority of Section
21-19-49(2), by the governing board of the independent nonpublic school as a security guard or school resource officer (SRO) or in any other position that has the powers of a peace officer, who is not a sworn law enforcement officer, must receive a minimum level of basic law enforcement training, as determined and prescribed by the Board on Law Enforcement Officer Standards and Training, within two (2) years of the person's initial employment in such position. The failure of any person employed in such position to receive the required training within the designated time will result in the withdrawal of that person's authority to exercise the powers of a peace officer in or on the property of the independent nonpublic school.
(3) For purposes of this section, the following terms shall have the meanings ascribed in this subsection unless context of use requires otherwise:
(a) "Independent nonpublic school" means a nonpublic school operating within the State of Mississippi that:
(i) Is a member of the Midsouth Association of Independent Schools (MAIS) and located in the State of Mississippi;
(ii) Is accredited by a state, regional or national accrediting organization, including the State Board of Education; and
(iii) Is not subject to the purview of authority of the State Board of Education, unless such school is accredited by the board.
(b) "Governing board" means the board or other governing body of an accredited independent nonpublic school, as such governing body is prescribed in the charter, bylaws or other governing documents of the independent nonpublic school.
(c) "School resource officer" or "SRO" means a sworn law enforcement officer employed by a local law enforcement agency and assigned to independent nonpublic elementary or secondary school campuses to provide community policing efforts to combat school violence and improve student and school safety in or on the property of the school campus to which he or she is assigned.
SECTION 158. Section 21-19-49, Mississippi Code of 1972, is amended as follows:
21-19-49. (1) The governing authority of any municipality or the board of supervisors of any county are hereby authorized and empowered to appropriate money or dedicate and convey municipally-owned buildings and property or county-owned buildings and property, as the case may be, to the school district or districts situated within that municipality or county for the purpose of erecting, purchasing or otherwise providing the school building or a site for such school building of such school district, in cases where the governing authority or board of supervisors are of the opinion that the location of such school building within the corporate limits of the municipality or the county, or in close proximity thereto, will be of special benefit to the inhabitants of the municipality or county.
(2) Municipalities, municipal police departments and the sheriffs' departments may contract with the school board of any school district or the governing board of any independent nonpublic school to provide additional Law Enforcement Officers Training Academy-certified police protection to said school district or independent nonpublic school on such terms and for such reimbursement as the school district or independent nonpublic school and the entity may agree in their discretion.
(3) (a) The governing
authority of any municipality or the board of supervisors of any county may
allow off-duty municipal or county law enforcement officers who are hired
individually for security purposes by the school district * * *, districts or nonpublic schools
within that municipality or county to use municipal or county law enforcement
uniforms and equipment, which includes vehicles, during such off-duty
employment.
(b) If the person or entity, and the person's or entity's insurer, fails or refuses to endorse, indemnify and hold harmless the employing jurisdiction, the employing jurisdiction shall not approve the use of the official vehicle of the employing jurisdiction for private security services.
(4) The governing authority of any municipality, in its discretion, may donate funds, equipment or in-kind services to any school district or independent nonpublic school located within the boundaries of the municipality to assist the voluntary character development or public service programs of that school district or independent nonpublic school.
SECTION 159. Section 17-25-11, Mississippi Code of 1972, is amended as follows:
17-25-11. (1) Certified law enforcement officers or certified part-time law enforcement officers, as defined in Section 45-6-3, who are employed by a county, municipality or the Department of Public Safety may wear the official uniform and may utilize the official firearm and the official vehicle issued by the employing jurisdiction while in the performance of private security services in off-duty hours. The governing authority of a municipality must approve of such use of the uniform, official weapon and vehicle by municipal law enforcement officers by act spread upon the minutes of such board and approved by the chief executive. The sheriff of a county must approve such use of the uniform, official weapon and vehicle by deputy sheriffs. The Commissioner of the Department of Public Safety must approve such use of the uniform, official weapon and vehicle by officers of the department. Approval shall be on an employee-by-employee basis and not by general order. Any proceedings regarding application or approval and the minutes regarding same shall be a public record.
(2) Each governing board and chief executive, sheriff or the Commissioner of the Department of Public Safety shall determine before the use of the official uniform, weapon and vehicle is approved that the proposed employment is not likely to bring disrepute to the employing jurisdiction or its law enforcement agency, the officer at issue, or law enforcement generally, and that the use of the official uniform, weapon and vehicle in the discharge of the officer's private security endeavor promotes the public interest.
(3) (a) Acts and omissions of an officer in discharge of private security employment shall be deemed to be the acts and omissions of the person or entity who hires or enters into any independent contractual service agreement with an officer for the private security services, and not the acts and omissions of the employing jurisdiction whose uniform, weapon and vehicle are approved for the private security use.
(b) The person or entity, and the person's or entity's insurer, who hires or enters into any independent contractual service agreement with an officer for private security services shall:
(i) Hold harmless the employing jurisdiction and fully indemnify the employing jurisdiction for any expense or loss, including attorney's fees and any damage to the official vehicle, which results from any action taken against the employing jurisdiction arising out of the acts or omissions of the officer in discharge of private security services while wearing the official uniform or using the official weapon or vehicle; and
(ii) Name the employing jurisdiction as a named insured on its general liability and automobile liability policies for at least the amount of recovery provided for in Section 11-46-15 for any damage to the official vehicle.
(c) If the person or entity, and the person's or entity's insurer, fails or refuses to endorse, indemnify and hold harmless the employing jurisdiction, the employing jurisdiction shall not approve the use of the official vehicle of the employing jurisdiction for private security services.
(d) Neither the state nor any subdivision thereof shall be liable for a claim or injury arising from the acts or omissions of an officer in the discharge of any private security employment duties under this section, including travel to and from private security employment duties in the official vehicle.
(e) The provisions of paragraphs (a) through (d) of this subsection shall not apply to any municipal or county law enforcement officers employed in the capacity as a school resource officer at a nonpublic school under the authority granted to municipalities, municipal police departments and sheriffs' departments to contract with the school board of any school district or the governing board of any independent nonpublic school for such services as prescribed in Section 21-19-49(2).
(4) Certified police officers performing private jobs during their off-duty hours are required to notify the appropriate law enforcement agency of the place of employment, the hours to be worked, and the type of employment.
(5) The official uniform, weapon and vehicle may be worn and utilized only at locations which are within the jurisdiction of the governmental entity whose uniform, weapon and vehicle are involved.
SECTION 160. (1) There is established the National Defense Cadet Corps (NDCC) Pilot Program to provide financial grant assistance for the purpose of expanding Junior Reserve Officer Training Corps (JROTC) programs in school districts throughout the State of Mississippi. The State Department of Education and the Adjutant General of the Mississippi National Guard shall cooperate in the promulgation of rules and regulations for the joint administration of the program, which shall include the establishment of an application process and qualifying criteria to be used in determining the priority of issuance of grants under the pilot program.
(2) The National Defense Cadet Corps (NDCC) Pilot Program shall:
(a) Be operated for a period of three (3) consecutive years beginning on July 1, 2026, and continuing through July 1, 2029;
(b) Require the State Department of Education and the Mississippi National Guard to receive and review grant applications immediately upon the commencement of the program;
(c) Require the State Department of Education and the Mississippi National Guard to determine the number of grants to be administered during the pilot program, which shall award selected grantees for a period of three (3) from the date of application approval, provided that there shall be an equal number of grantees represented in each of the state's four (4) Congressional Districts, as those districts existed on January 1, 2026, as funds are appropriated by the legislature for such purposes; and
(d) Require school district that receive grant funds to transition to a self-funded program at the end of the three-year pilot program period, until such time that the school district is able to demonstrate the viability of its program to the servicing command of the military branch with which its program is affiliated.
(3) Upon a demonstration of program viability as a self-funded program, as required under subsection (2)(d), the school district shall make application to the servicing command of the military branch with which its program is affiliated, seeking approval for federal assistance from the Department of War to become a fully service JROTC funded program by the appropriate servicing command.
(4) To receive assistance from the NDCC Pilot Program, the applying school district must be assessed according to the guidelines developed by the State Department of Education and the Mississippi National Guard to determine the need for such programs and the priority of approving grant applications.
(5) The State JROTC Coordinator within the State Department of Education shall submit a report to the Legislature on or before January 1, 2027, and on or before January 1st of each year thereafter until the end of the pilot program period. The report shall include, but is not limited to, the following information:
(a) Total spent on program funding;
(b) The amount of administrative costs to operate the program; and
(c) The number of school districts served by the program, and which Congressional District the programs are located; and
(d) The efficacy of the program.
(6) The Legislature shall appropriate funds to implement the "National Defense Cadet Corps (NDCC) Pilot Program" on a phased-in basis with each phase based on a state appropriation of not less than Ten Million Dollars ($10,000,000.00) for each fiscal year of the pilot program, which shall be allocated to approved grantee school districts based on total number of applicated received and approved in accordance with the criteria established by the State Department of Education and the Mississippi National Guard.
SECTION 161. Section 37-15-29, Mississippi Code of 1972, is brought forward as follows:
37-15-29. (1) Except as provided in subsections (2), (3), (4) and (5) of this section, no minor child may enroll in or attend any school except in the school district of his residence, unless such child be lawfully transferred from the school district of his residence to a school in another school district in accord with the statutes of this state now in effect or which may be hereafter enacted.
(2) Those children whose parent(s) or legal guardian(s) are instructional personnel or certificated employees of a school district may at such employee's discretion enroll and attend the school or schools of their parent's or legal guardian's employment regardless of the residence of the child.
(3) No child shall be required to be transported in excess of thirty (30) miles on a school bus from his or her home to school, or in excess of thirty (30) miles from school to his or her home, if there is another school in an adjacent school district located on a shorter school bus transportation route by the nearest traveled road. Those children residing in such geographical situations may, at the discretion of their parent(s) or legal guardian(s), enroll and attend the nearer school, regardless of the residence of the child. In the event the parent or legal guardian of such child and the school board are unable to agree on the school bus mileage required to transport the child from his or her home to school, an appeal shall lie to the State Board of Education, or its designee, whose decision shall be final. The school districts involved in the appeal shall provide the Mississippi Department of Education with any school bus route information requested, including riding the buses as necessary, in order to measure the bus routes in question, as needed by the State Board of Education in considering the appeal.
(4) Those children lawfully transferred from the school district of his residence to a school in another school district prior to July 1, 1992, may, at the discretion of their parent(s) or legal guardian(s), continue to enroll and attend school in the transferee school district. Provided further, that the brother(s) and sister(s) of said children lawfully transferred prior to July 1, 1992, may also, at the discretion of their parent(s) or legal guardian(s), enroll and attend school in the transferee school district.
(5) (a) Those children whose parent(s) or legal guardian(s) are active duty, or Active Guard and Reserve duty, members of the United States Armed Forces, but not those who are performing inactive duty training, may, at the discretion of their parent(s) or legal guardian(s), enroll and attend the school district and school campus of their parent's or legal guardian's choosing, regardless of the residence of the child.
(b) Those children whose parent(s) or legal guardian(s) are civilian military personnel and reside on a military base may, at the discretion of their parent(s) or legal guardian(s), enroll and attend the school district and school campus of their parent's or legal guardian's choosing, regardless of the residence of the child.
(c) For purposes of paragraphs (a) and (b) of this subsection (5):
(i) A school district is not required to provide transportation to a student who enrolls in or transfers to another school district or school campus within the district of chosen attendance;
(ii) A student eligible for enrollment or transfer shall be allowed only one (1) school transfer per academic year;
(iii) Once admitted, and unless expelled, the parent(s) or legal guardian(s) of students transferring under the authority of this subsection shall not be required to reapply for admission for continued enrollment in the school district or school campus of last attendance for any subsequent years of attendance therein; and
(iv) If the school district is unable to accommodate a request for enrollment for transfer due to a lack of capacity to accept the student in to the district or a specific school campus, the school board shall deny the request and spread the same upon its minutes.
(d) (i) As used in this subsection (5), "active duty" means full-time duty in the active military service of the United States.
(ii) As used in this subsection (5), "Active Guard and Reserve duty" means active duty or full-time National Guard duty performed by a member of a reserve component of the Army, Navy, Air Force, Space Force or Marine Corps, which is pursuant to an order to active duty or full-time National Guard duty for a period of one hundred eighty (180) consecutive days or more.
(iii) Before enrolling his or her child in the selected school of choice, the service member shall provide the school of enrollment with a copy of his or her Department of Defense photo identification, and a "Statement of Service" from the installation adjutant general or official letter from a commander above the Lieutenant Colonel rank signifying that the service member is on active duty, or Active Guard and Reserve duty, assignment or has been mobilized within the state.
SECTION 162. The following shall be codified as Section 37-7-104.10, Mississippi Code of 1972:
37-7-104.10. (1) In Copiah County, Mississippi, in which are located, as of January 1, 2026, two (2) school districts, there shall be an administrative restructuring of all of those school districts in the county into one (1) new countywide school district to be designated as the Copiah County School District which shall consist of the territory of the former Copiah County School District and the Hazlehurst City School District, effective on July 1, 2028. At such time that the administrative restructuring becomes effective, the central administrative office of the Copiah County School District shall be located in Hazlehurst, Mississippi.
(2) Within two (2) years prior to the date of restructuring, or as soon as practicable after July 1, 2026, a financial advisor and/or other facilitator with school district experience may be assigned by the Mississippi Department of Education to oversee the budgeting and financial matters relating to the restructuring of the districts slated for restructuring. The financial advisor and/or facilitator may, at the discretion of the Mississippi Department of Education, continue duties for one (1) year after the restructuring to ensure that all financial matters are in place. All financial expenditures of districts that are closing must be approved by the financial advisor and/or facilitator. If the superintendent and/or school board approves expenditures outside of this approval, they shall be personally liable for the excess expenditures. The State Board of Education shall determine the compensation to be paid to the financial advisor and/or facilitator which shall be paid by the local school district to which the financial advisor and/or facilitator is assigned.
(3) (a) On or before July 1, 2027, the State Board of Education shall serve the local school boards of the Copiah County School District and the Hazlehurst City School District with notice and instructions regarding the timetable for action to be taken to comply with the administrative restructuring required in this section. The State Board of Education shall provide for the administrative restructuring of Copiah County School District and the Hazlehurst City School District on or before July 1, 2028. In the new Copiah County School District, there shall be a new county board of education elected in a November 2027 special election, which shall be called by the Governor for that purpose. The new county board of education shall be elected and the terms of office established as provided in Section 37-5-7(3). The State Board of Education shall declare that the territory embraced by Copiah County, Mississippi, shall be the boundary lines for the territory of the new Copiah County School District and shall spread a legal description of the new school district on the minutes of its August 2027 meeting and shall serve the applicable school boards and the board of supervisors with an adequate legal description of these new boundaries. It shall be the responsibility of the board of supervisors of such county to apportion the newly restructured school district into five (5) new single member board of education election districts, which shall be consistent with the supervisors district lines in the county. The board of supervisors of the county shall thereafter publish the same in some newspaper of general circulation in the county for at least three (3) consecutive weeks and after having given notice of publication and recording the same upon the minutes of the school boards of each appropriate school district in the county, the new district lines will thereafter be effective for the November 2027 special election.
(b) Any school district affected by the required administrative restructuring in Copiah County that does not voluntarily consolidate as ordered by the State Board of Education shall be administratively restructured by the State Board of Education, to be effective on July 1 following the November 2027 special election of the new school board members. The State Board of Education shall promptly move on its own motion to administratively consolidate a school district which does not voluntarily consolidate in order to enable the affected school districts to reasonably accomplish the resulting administrative restructuring into the Copiah County School District by July 1, 2028, following the election of the new board of trustees. The affected school districts shall comply with any restructuring order issued by the State Board of Education on or before July 1 following the election of the new board of trustees.
(4) (a) On July 1, 2028, following the election of the new board of trustees of the Copiah County School District, the former county board of education for Copiah County and the former board of trustees of the Hazlehurst City School Districts shall be abolished. All real and personal property which is owned or titled in the name of the school district located in such former school districts shall be transferred to the new Copiah County School District.
(b) The new board of trustees of the Copiah County School District shall be responsible for establishing the contracts for teachers, principals, clerical and administrative staff personnel for the 2028-2029 school year and each school year thereafter.
(c) The new board of trustees for the Copiah County School District shall appoint the superintendent of schools for the school district. The superintendent of schools for the Copiah County School District may appoint an assistant superintendent of schools for the district, but in no instance shall the administrative leadership of the Copiah County School District have more than one (1) assistant superintendent of education. The subsequent superintendent of schools of the restructured school district shall not be elected, but shall continue to be appointed by the successor board of trustees in the manner provided in Section 37-9-25. It shall be the responsibility of the successor board of trustees to prepare and approve the budget of the new restructured district, and the successor board of trustees may use staff from the former school districts to prepare the budget. Any proposed order of the State Board of Education directing the transfer of the assets, real or personal property of an affected school district in the county, shall be final and conclusive for the purposes of the transfer of property required by such administrative restructuring.
(d) Any person or school district aggrieved by an order of the successor newly selected board of trustees of the Copiah County School District pursuant to the required administrative restructuring may appeal therefrom within ten (10) days from the date of the adjournment of the meeting at which such order is entered. The appeal shall be taken in the same manner as appeals are taken from judgments or decisions of the board of supervisors as provided in Section 11-51-75, the provisions of which shall be fully applicable to appeals taken hereunder. The board of trustees of the Copiah County School District shall not pass upon or approve or disapprove any such order until the time for an appeal therefrom has expired, nor shall the board pass upon or approve or disapprove any such order from which an appeal is taken until said appeal has been finally determined.
(5) Nothing in this section shall be construed to require the closing of any school or school facility, unless the facility is an unneeded administrative office located within a school district which has been abolished under the provisions of this section. All administrative restructuring under this section shall be accomplished so as not to delay or in any manner negatively affect the desegregation of another school district in the county pursuant to court order.
(6) The State Board of Education shall promulgate rules and regulations to facilitate the administrative restructuring of the school districts in Copiah County pursuant to this section. The restructured districts shall make an election within one (1) year of restructuring concerning the group term life insurance described in subsection (6) of Section 25-15-9.
(7) The County Board of Education and the Superintendent of Education of the former Copiah County School District and the local school board and Superintendent of Schools of the Hazlehurst City School District shall cooperate with the State Department of Education, as soon as practicable after the effective date of this act, for the planning and transition of programs, services and alignment of curriculum for the administratively restructured school districts.
SECTION 163. Section 37-7-103, Mississippi Code of 1972, is amended as follows:
37-7-103. From and after
July 1, 1987, the school board of any school district shall have full
jurisdiction, power and authority, at any regular meeting thereof or at any
special meeting called for that purpose, to abolish such existing district, or
to reorganize, change or alter the boundaries of any such district. In
addition thereto, with the consent of the school board of the school district
involved, the school board may add to such school district any part of the
school district adjoining same, and with the consent of the school board of the
school district involved, may detach territory from such school district and
annex same to an adjoining district. Provided, however, that the consent of
the school board of the school districts involved in implementing the
provisions of Section 37-7-104, 37-7-104.2, 37-7-104.3, 37-7-104.4, 37-7-104.5, 37-7-104.6, 37-7-104.7 * * *, 37-7-104.8 or 37-104.10 shall
not be required for the administrative * * * restructuring of such
school districts pursuant to the order of the State Board of Education.
SECTION 164. Section 37-5-7, Mississippi Code of 1972, is amended as follows:
37-5-7. (1) On the first
Tuesday after the first Monday in May * * * 1954, an election shall be held in each
county in this state in the same manner as general state and county elections
are held and conducted, which election shall be held for the purpose of
electing the county boards of education established under the provisions of
this chapter. At such election, the members of the said board from Supervisors
Districts * * *
1 and * * *
2 shall be elected for the term expiring on the first Monday of January * * * 1957; members of the board from Supervisors
Districts * * *
3 and * * *
4 shall be elected for a term expiring on the first Monday of January * * * 1959; and the member of the board from
Supervisors District * * * 5 shall be elected for a term expiring on the first
Monday of January * * *
1955. Except as otherwise provided in subsection (2), all subsequent members
of the board shall be elected for a term of six (6) years at the regular
general election held on the first Monday in November next preceding the
expiration of the term of office of the respective member or members of such
board. All members of the county board of education as herein constituted,
shall take office on the first Monday of January following the date of their
election.
(2) On the first Tuesday
after the first Monday in November, in any year in which any county shall elect
to utilize the authority contained in Section 37-5-1(2), an election shall be
held in each such county in this state for the purpose of electing the county
boards of education in such counties. At said election the members of the said
county board of education from Districts * * * 1 and * * * 2 shall be elected for a term of four
(4) years, the members from Districts * * * 3 and * * * 4 shall be elected for a term of
six (6) years, and the member from District * * * 5 shall be elected for a term of
two (2) years. Thereafter, members shall be elected at general elections as
vacancies occur for terms of six (6) years each. All members of the county
board of education shall take office on the first Monday of January following
the date of their election.
(3) (a) Current members of the Board of Trustees of the Greenwood Public School District serving on November 1, 2017, shall continue in office as the new County Board of Education of the Greenwood-Leflore School District until their successors are elected as follows:
(i) The two (2) appointed board members of the Greenwood Public School District whose terms are nearest to expiration shall expire on January 1, 2019, and thereafter become permanently elected positions to be filled by persons elected as board members from Supervisors Districts 2 and 3 in a November 2018 election held for that purpose, in the manner prescribed in Section 37-7-203, and the newly elected members will take office on January 1, 2019, for a term of four (4) years;
(ii) The final two (2) appointed board members of the Greenwood Public School District whose terms are the farthest removed from expiration shall expire on January 1, 2020, and thereafter become permanently elected positions to be filled by persons elected as board members from Supervisors Districts 4 and 5 in a November 2019 election held for that purpose, in the manner prescribed in Section 37-7-203, and the newly elected members will take office on January 1, 2020, for a term of four (4) years; and
(iii) One (1) appointed board member of the Greenwood Public School District whose term is next nearest to expiration shall expire on January 1, 2021, and thereafter become a permanently elected position to be filled by a person elected as a board member from Supervisors District 1 in a November 2020 election held for that purpose, in the manner prescribed in Section 37-7-203, and the newly elected members will take office on January 1, 2021, for a term of four (4) years.
(b) All subsequent members shall be elected for a term of four (4) years at the regular general election held on the first Monday in November next preceding the expiration of the term of office of the respective members, and shall take office on January 1 next succeeding the election.
(4) On the first Tuesday after the first Monday in November 2017, an election shall be held in Holmes County for the purpose of electing the county board of education in the new Holmes County Consolidated School District. At the election, the members of the said county board of education shall be elected from single member board of education districts, which shall be consistent with the supervisors district lines in the county, and shall be elected for an initial term of six (6) years. Subsequent elections for the Holmes County Board of Education shall be held on the first Tuesday after the first Monday in November 2023 and every four (4) years thereafter at the same time and manner as other general elections are held, and the member shall be elected for a term of four (4) years. All members of the county board of education in the new Holmes County Consolidated School District shall take office on the first Monday of January following the date of their election.
(5) On the first Tuesday after the first Monday in November 2023, an election shall be held in Chickasaw County for the purpose of electing the county board of education in the new Chickasaw County School District. The board of supervisors shall declare and designate posts for each member of the new board. At said election, the members of the said county board of education from Posts One and Two shall be elected for a term of four (4) years, the members from Posts Three and Four shall be elected for a term of three (3) years and the member from Post Five shall be elected for a term of two (2) years. Thereafter, members shall be elected at general elections as vacancies occur for terms of four (4) years each. All members of the county board of education in the new Chickasaw County School District shall take office on the first Monday of January following the date of their election.
(6) On the first Tuesday after the first Monday in November 2027, an election shall be held in Copiah County for the purpose of electing the county board of education in the new Copiah County School District. The board of supervisors shall declare and designate posts for each member of the new board. At the election, the members of the said county board of education shall be elected from single member board of education districts, which shall be consistent with the supervisors district lines in the county, and shall be elected for an initial term of six (6) years. Subsequent elections for the Copiah County Board of Education shall be held on the first Tuesday after the first Monday in November 2033 and every four (4) years thereafter at the same time and manner as other general elections are held, and the member shall be elected for a term of four (4) years. All members of the county board of education in the new Copiah County School District shall take office on the first Monday of January following the date of their election.
SECTION 165. Section 37-13-8, Mississippi Code of 1972, is amended as follows:
37-13-8. (1) In each
public school classroom, the local school governing board may * * * designate a * * * period of * * * reflection * * * at the
opening of school upon every school day in which nonsectarian,
nonproselytizing student-initiated prayer must be allowed in silence or audible
communication for those students desiring to voluntarily participate.
(2) The moment of * * * reflection authorized by subsection (1)
of this section is not intended to be and shall not be conducted as a religious
service or exercise but is considered an opportunity for a moment of * * * reflection that does not conflict
with the authority granted under Sections 37-13-4 and 37-13-4.1.
SECTION 166. Section 37-13-4, Mississippi Code of 1972, is brought forward as follows:
37-13-4. It shall be lawful for any teacher or school administrator in any of the schools of the state which are supported, in whole or in part, by the public funds of the state, to permit the voluntary participation by students or others in prayer. Nothing contained in this section shall authorize any teacher or other school authority to prescribe the form or content of any prayer. The provisions of this section shall not be construed to amend or repeal the provisions of Section 37-13-4.1 but shall be considered as supplemental and in addition to the provisions of Section 37-13-4.1.
SECTION 167. Section 37-13-4.1, Mississippi Code of 1972, is amended as follows:
37-13-4.1. (1) The legislative intent and purpose for this section is to protect the freedom of speech guaranteed by the First Amendment to the United States Constitution, to define for the citizens of Mississippi the rights and privileges that are accorded them on public school property, other public property or other property at school-related events; and to provide guidance to public school officials on the rights and requirements of law that they must apply. The intent and purpose of the Legislature is to accommodate the free exercise of religious rights of its student citizens in the public schools and at public school events as provided to them by the First Amendment to the United States Constitution and the judicial interpretations thereof as given by the United States Supreme Court.
(2) On public school property, other public property or other property, invocations, benedictions or nonsectarian, nonproselytizing student-initiated voluntary prayer shall be permitted during compulsory or noncompulsory school-related student assemblies, student sporting events, graduation or commencement ceremonies and other school-related student events. The local school board may designate a period of reflection or prayer during school-related student events at which prayer is permitted under this subsection.
(3) This section shall not diminish the right of any student or person to exercise his rights of free speech and religion, including prayer, as permitted by the United States Constitution, on public school property, other public property or other property, at times or events other than those stated in subsection (2) of this section.
(4) The exercise of the rights guaranteed under subsection (2) of this section shall not be construed to indicate any support, approval or sanction of the contents of any such prayer, invocation, benediction or other activity, or be construed as an unconstitutional use of any public property or other property by the State of Mississippi or any agency, department, board, commission, institution or other instrumentality thereof or any political subdivision of the state, including any county or municipality and any instrumentality thereof. The exercise of these rights on public school property, other public property or on other property for school-related activities, by students or others, shall not be construed as the promotion or establishment of any religion or religious belief.
(5) The provisions of this section are severable. If any part of this section is declared invalid or unconstitutional, that declaration shall not affect the part or parts that remain.
SECTION 168. Section 7-9-9, Mississippi Code of 1972, is amended as follows:
7-9-9. (1) It shall
be the duty of the State Treasurer to receive and keep the * * * monies of the state in the manner
provided by law, to disburse the same agreeably to law, and to take receipts or
vouchers for * * *
monies which he shall disburse. He shall:
(a) Keep
regular, fair * * *
and proper accounts of the receipts and expenditures of the public money; * * *
(b) Keep
accounts in his books in the name of the state, in which he shall enter the
amount of all money, stock, securities * * * and all other property in the Treasury or
which may at any time be received by him, keeping the receipts and
disbursements of each fiscal year in separate accounts, and closing the same
with the close of the fiscal year; and * * *
(c) Open and keep accounts in his books for all appropriations of money made by law, so that the appropriation of money and the application thereof in conformity thereto may clearly and distinctly appear on the books of the Treasury.
(2) In addition to the duties prescribed in subsection (1) of this section, the State Treasurer shall administer the Mississippi Education Freedom Act, established under the provisions of Sections 37-190-1 et seq., and take any necessary actions to ensure the fidelity of the program through the promulgation of rules and regulations for purposes thereof.
SECTION 169. Section 37-15-30, Mississippi Code of 1972, is amended as follows:
37-15-30. (1) Notwithstanding any provision of law, a pupil complies with the residency requirements for school attendance in a school district if the parent of the pupil is transferred to, or is pending transfer to, a military installation within this state while on active military duty pursuant to an official military order.
(2) A school district shall accept an application for enrollment and course registration by electronic means for a pupil who meets the requirements prescribed in subsection (1) of this section, including enrollment in a specific school or program within the school district.
(3) The parent of a pupil
who meets the requirement prescribed in subsection (1) of this section shall
provide proof of residence to the school district within ten (10) days after
the published arrival date provided on official documentation * * *, in the following manners:
(a) The parent may use the address of any of the following as proof of residence for the purposes of this subsection:
( * * *i) A temporary on-base billeting
facility * * *;
( * * *ii) A purchased or leased home or
apartment * * *;
or
( * * *iii) Any federal government housing or
off-base military housing, including off-base military housing that may be
provided through a public-private venture * * *; and
(b) (i) To further establish proof of residence, the parent or legal guardian with whom the student resides shall provide a current, valid Mississippi automobile registration issued in the name of the parent or legal guardian and reflecting the residential address at which the student resides. The automobile registration shall constitute acceptable proof of residence, subject to verification by the school district. Additionally, the school district shall require the submission of any two (2) additional documentation it deems necessary to accurately verify residency.
(ii) If the parent or legal guardian with whom the student resides does not own a motor vehicle, he or she shall submit a signed affidavit, under penalty of perjury, attesting that no motor vehicle is owned and affirming the student's actual residence at the stated address within the enrolling school district. Additionally, the school district shall require the submission of any two (2) additional documentation it deems necessary to accurately verify residency, including, but not limited to, utility bills, lease or rental agreements, mortgage statements, property tax receipts, voter registration records and precinct identification, government benefit correspondence or other reliable evidence of domicile within the enrolling school district.
(4) For the purposes of this section:
(a) "Active military duty" means full-time military duty status in the active uniformed service of the United States, including members of the National Guard and the State Military Reserve on active duty orders.
(b) "Military installation" means a base, camp, post, station, yard, center, homeport facility for any ship, or other installation under the jurisdiction of the United States Department of Defense or the United States Coast Guard.
SECTION 170. If any one or more sections, clauses, sentences or parts of this act shall for any reason be questioned in any court and shall be adjudged unconstitutional or invalid, such judgment shall not affect, impair or invalidate the remaining provisions of this act, but shall be confined in its operations to the specific provisions so held invalid, and inapplicability or invalidity of any such section, clause, provision or part shall not be taken to affect or prejudice in any way the remaining part or parts of this act.
SECTION 171. This act shall take effect and be in force from and after July 1, 2026.