,i #aacth ,,congress #ast ,session ,h4 ,r4 #bbif ,,in ,,the ,,house ,,of ,,representatives ,june #f1 #bjac ,mrs4 ,noem 7for herself and ,mr4 ,larsen of ,washington7 introduced the following bill2 which was referred to the ,committee on ,education and the ,workforce ,a ,,bill ,to reauthorize the impact aid program under the ,elementary and ,secondary ,education ,act of #aife4 #a4 ,short title ,this ,act may be cited as the ,local ,taxpayer ,relief ,act4 #b4 ,making permanent the amendments made by the ,impact ,aid ,improvement ,act of #bjab ,subsection 7c7 of the ,impact ,aid ,improvement ,act of #bjab 7#bj ,u4,s4,c4 #fcja note7 is amended-- 7#a7 by striking paragraphs 7#a7 and 7#d72 and 7#b7 by redesignating paragraphs 7#b7 and 7#c7 as paragraphs 7#a7 and 7#b71 respectively4 #c4 ,purpose ,section #hjja 7#bj ,u4,s4,c4 #ggja7 is amended1 in the matter preceding paragraph 7#a71 by striking challenging ,state standards and inserting college and career ready ,state academic content and student academic achievement standards under section #aaaa7;a77#a74 #d4 ,payments relating to ,federal acquisition of real property 7a7 ,amendments ,section #hjjb of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ggjb7 is amended-- 7#a7 in subsection 7f71 by striking paragraphs 7#d7 and 7#e72 7#b7 by striking subsection 7g7 and inserting the following3 7g7 ,former districts 7#a7 ,consolidations ,for fiscal year #bjjf and all succeeding fiscal years1 if a local educational agency described in paragraph 7#b7 is formed at any time after #aich by the consolidation of #b or more former school districts1 the local educational agency may elect to have the ,secretary determine its eligibility and any amount for which the local educational agency is eligible under this section for any fiscal year on the basis of one or more of those former districts1 as designated by the local educational agency4 7#b7 ,eligible local educational agencies ,a local educational agency referred to in paragraph 7#a7 is-- 7,a7 any local educational agency that1 for fiscal year #aiid or any preceding fiscal year1 applied1 and was determined to be eligible under1 section #b7;c7 of the ,act of ,september #bj1 #aiej 7,public ,law #hgd1 #hast ,congress71 as that section was in effect for that fiscal year2 or 7,b7 a local educational agency formed by the consolidation of #b or more districts1 at least #a of which was eligible for assistance under this section for the fiscal year preceding the year of the consolidation1 if-- 7i7 for fiscal years #bjjf through #bjac1 the local educational had notified the ,secretary of the designation not later than #cj days after the date of enactment of the ,local ,taxpayer ,relief ,act2 and 7ii7 for fiscal year #bjad and any subsequent fiscal year1 the local educational agency includes the designation in its application under section #hjje or any timely amendment to such application4 7#c7 ,availability of funds ,notwithstanding any other provision of law limiting the period during which the ,secretary may obligate funds appropriated for any fiscal year after #bjje1 the ,secretary may obligate funds remaining after final payments have been made from any of such fiscal years to carry out this subsection4 2 7#c7 by striking subsections 7k7 and 7m72 and 7#d7 by redesignating subsections 7l7 and 7n7 as subsections 7j7 and 7k71 respectively4 7b7 ,effective date ,notwithstanding the date of enactment of this ,act1 the amendments made by this section shall apply to applications submitted for fiscal year #bjaj and all succeeding fiscal years4 #e4 ,payments for eligible federally connected children ,section #hjjc of that ,act 7#bj ,u4,s4,c4 #ggjc7 is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#a71 in the matter preceding subparagraph 7,a71 by inserting after such agency1 the following3 including those children enrolled in a ,state that has a ,state open enrollment policy 7but not including those children enrolled in a distance learning program not residing within the defined boundaries of the agency712 and 7,b7 in paragraph 7#e77;,a71 by striking to be and all the follows through situated and inserting the following3 or under lease of off-base property under subchapter ,,iv of chapter #afi of title #aj1 ,united ,states ,code1 to be children described under paragraph 7#a77;,b7 if the property described is within the fenced security perimeter of the military facility or attached to and under any type of force protection agreement with the military installation upon which such housing is situated42 7#b7 in subsection 7b77#b7-- 7,a7 in subparagraph 7,b7-- 7i7 in the subparagraph heading by striking continuing2 7ii7 by amending clause 7i7 to read as follows3 7i7 ,in general ,a heavily impacted local educational agency is eligible to receive a basic support payment under subparagraph 7,a7 with respect to a number of children determined under subsection 7a77#a7 if the agency-- 7,i7 is a local educational agency whose boundaries are the same as a ,federal military installation or the boundaries are the same as island property designated by the ,secretary of the ,interior to be property that is held in trust by the ,federal ,government and the agency has no taxing authority2 7,,ii7 is a local educational agency-- 7aa7 that has an enrollment of children described in subsection 7a77#a7 that constitutes a percentage of the total student enrollment of the agency that is not less than #de percent2 7bb7 that has a per-pupil expenditure that is less than-- 7,,aa7 for an agency that has a total student enrollment of #ejj or more students1 #abe percent of the average per-pupil expenditure of the ,state in which the agency is located2 or 7,,bb7 for an agency that has a total student enrollment of less than #ejj1 #aej percent of the average per-pupil expenditure of the ,state in which the agency is located1 or the average per pupil expenditure of #c or more comparable local educational agencies in the ,state in which the agency is located2 and 7cc7 that is an agency that-- 7,,aa7 has a tax rate for general fund purposes that is at least #ie percent of the average tax rate for general fund purposes of comparable local educational agencies in the ,state2 or 7,,bb7 was eligible to receive a payment under this subsection for fiscal year #bjac and is located in a ,state that by ,state law has eliminated ad valorem tax as a revenue source for local educational agencies2 7,,iii7 is a local educational agency that has a total student enrollment of not less than #be1jjj students1 of which not less than #ej percent are children described in subsection 7a77#a7 and not less than #e1ejj of such children are children described in subparagraphs 7,a7 and 7,b7 of subsection 7a77#a72 or 7,,iv7 is a local educational agency that was eligible for and received a payment under this paragraph in fiscal year #bjab and-- 7aa7 has an enrollment of children described in subsection 7a77#a7 that constitutes a percentage of the total student enrollment of the agency that is not less than #bj percent2 7bb7 for the #c fiscal years preceding the fiscal year for which the determination is made1 the average enrollment of children who are not described in subsection 7a77#a7 and who are eligible for a free or reduced price lunch under the ,richard ,b4 ,russell ,national ,school ,lunch ,act constitutes a percentage of the total student enrollment of the agency that is not less than #fe percent2 and 7cc7 has a tax rate for general fund purposes which is not less than #a4be percent of the average tax rate for general fund purposes for comparable local educational agencies in the ,state4 2 7iii7 by amending clause 7ii7 to read as follows3 7ii7 ,loss of eligibility 7,i7 ,in general ,subject to subclause 7,,ii71 a heavily impacted local educational agency that met the requirements of clause 7i7 for a fiscal year shall be ineligible to receive a basic support payment under subparagraph 7,a7 if the agency fails to meet the requirements of clause 7i7 for a subsequent fiscal year1 except that such agency shall continue to receive a basic support payment under this paragraph for the fiscal year for which the ineligibility determination is made4 7,,ii7 ,exception ,for a local educational agency that is eligible under subparagraph 7,a7 but whose tax rate for general fund purposes falls below #ie percent of the average tax rate for general fund purposes of local educational agencies in the ,state for two consecutive years shall lose its eligibility and be subject to subclause 7,i74 2 7iv7 by amending clause 7iii7 to read as follows3 7iii7 ,application ,with respect to the first year for which a heavily impacted local educational agency described in clause 7i7 applies for a basic support payment under subparagraph 7,a71 or with respect to the first fiscal year for which a heavily impacted local educational agency applies for a basic support payment under subparagraph 7,a7 after becoming ineligible under clause 7i7 for #a or more preceding fiscal years1 the agency shall apply for such payment at least #a year prior to the start of that fiscal year4 2 and 7v7 by adding at the end the following new clause3 7iv7 ,special rule ,notwithstanding clause 7i77,,ii71 a local educational agency shall be considered eligible to receive a basic support payment under subparagraph 7,a7 with respect to the number of children determined under subsection 7a77#a7 if the agency-- 7,i7 has an enrollment of children described in subsection 7a77#a71 including1 for purposes of determining eligibility1 those children described in subparagraphs 7,f7 and 7,g7 of such subsection1 that constitutes a percentage of the total student enrollment of the agency that is not less than #ce percent2 and 7,,ii7 was eligible to receive assistance under subsection 7b77#b7 for fiscal year #bjja4 2 7,b7 by amending subparagraph 7,c7 to read as follows3 7,c7 ,maximum amount for heavily impacted local educational agencies 7i7 ,in general ,the maximum amount that a heavily impacted local educational agency is eligible to receive under this paragraph for any fiscal year is the sum of the total weighted student units1 as computed under subsection 7a77#b7 and subject to clause 7ii71 multiplied by the greater of-- 7,i7 four-fifths of the average per-pupil expenditure of the ,state in which the local educational agency is located for the third fiscal year preceding the fiscal year for which the determination is made2 or 7,,ii7 four-fifths of the average per-pupil expenditure of all of the ,states for the third fiscal year preceding the fiscal year for which the determination is made4 7ii7 ,special rule 7,i7 7aa7 ,for a local educational agency with respect to which #ce percent or more of the total student enrollment of the schools of the agency are children described in subparagraph 7,d7 or 7,e7 7or a combination thereof7 of subsection 7a77#a71 and has an enrollment of children described in subparagraph 7,a71 7,b71 or 7,c7 of such subsection equal to at least #aj percent of the agency's total enrollment1 the ,secretary shall calculate the weighted student units of those children described in subparagraph 7,d7 or 7,e7 of such subsection by multiplying the number of such children by a factor of #j4ee4 7bb7 ,for any local educational agency that received a payment under this clause in fiscal year #bjab1 the local educational agency shall not be required to have an enrollment of children described in subparagraph 7,a71 7,b71 or 7,c7 of such subsection equal to at least #aj percent of the agency's total enrollment4 7,,ii7 ,for a local educational agency that has an enrollment of #ajj or fewer children described in subsection 7a77#a71 the ,secretary shall calculate the total number of weighted student units for purposes of subsection 7a77#b7 by multiplying the number of such children by a factor of #a4ge4 7,,iii7 ,for a local educational agency that does not qualify under subparagraph 7,b77i77,i7 of this subsection and has an enrollment of more than #ajj but not more than #a1jjj children described in subsection 7a77#a71 the ,secretary shall calculate the total number of weighted student units for purposes of subsection 7a77#b7 by multiplying the number of such children by a factor of #a4be4 2 7,c7 by amending subparagraph 7,d7 to read as follows3 7,d7 ,maximum amount for large heavily impacted local educational agencies 7i7 7,i7 ,subject to clause 7ii71 the maximum amount that a heavily impacted local educational agency described in subclause 7,,ii7 is eligible to receive under this paragraph for any fiscal year shall be determined in accordance with the formula described in paragraph 7#a77;,c74 7,,ii7 ,a heavily impacted local educational agency described in this subclause is a local educational agency that has a total student enrollment of not less than #be1jjj students1 of which not less than #ej percent are children described in subsection 7a77#a7 and not less than #e1ejj of such children are children described in subparagraphs 7,a7 and 7,b7 of subsection 7a77#a74 7ii7 ,for purposes of calculating the maximum amount described in clause 7i71 the factor used in determining the weighted student units under subsection 7a77#b7 with respect to children described in subparagraphs 7,a7 and 7,b7 of subsection 7a77#a7 shall be #a4ce4 2 7,d7 by striking subparagraph 7,e72 7,e7 by redesignating subparagraph 7,f7 as subparagraph 7,e72 7,f7 in subparagraph 7,e7 7as so redesignated by subparagraph 7,g77-- 7i7 by striking clause 7ii72 7ii7 by striking 2 and at the end of clause 7i7 and inserting a period2 and 7iii7 by striking the ,secretary and all that follows through shall use and inserting the ,secretary shall use2 7,g7 by redesignating subparagraph 7,g7 as subparagraph 7,f72 7,h7 in subparagraph 7,f7 7as so redesignated by subparagraph 7,i71 in the matter preceding clause 7i71 by striking 7,c77i77,,ii77bb7 and inserting 7,b77i77,,ii77bb77,,bb72 7,i7 by redesignating subparagraph 7,h7 as subparagraph 7,g72 and 7,j7 in subparagraph 7,g7 7as so redesignated by subparagraph 7,k7-- 7i7 in clause 7i7-- 7,i7 by striking 7,b71 7,c71 7,d74 or 7,e71 and inserting 7,b71 7,c71 or 7,d712 7,,ii7 by striking by reason of and inserting due to2 7,,iii7 by inserting after clause 7iii71 the following3 or as the direct result of base realignment and closure or modularization as determined by the ,secretary of ,defense and force structure change or force relocation12 and 7,,iv7 by inserting before the period at the end the following3 or during such time as activities associated with base closure and realignment1 modularization1 force structure change1 or force relocation is ongoing2 and 7ii7 in clause 7ii71 by striking 7,d7 or 7,e7 in both places such term appears and inserting 7,c7 or 7,d72 7#c7 in subsection 7b77#c77;,b7-- 7,a7 by redesignating clause 7iv7 as clause 7v72 and 7,b7 by inserting after clause 7iii7 the following3 7iv7 ,for any local educational agency that is providing a program of distant learning to children not residing within the legally defined boundaries of the agency1 the ,secretary shall disregard such children from such agency's total enrollment when calculating the percentage under subclause 7,i7 of clause 7i7 and shall disregard any funds received for such children when calculating the total current expenditures attributed to the operation of such agency when calculating the percentage under subclause 7,,ii7 of clause 7i74 2 7#d7 in subsection 7b77#c77;,c71 by striking or 7,e7 of paragraph 7#b71 as the case may be and inserting of paragraph 7#b72 7#e7 by amending subsection 7b77#c77;,d7 to read as follows3 7,d7 ,ratable distribution ,for any fiscal year described in subparagraph 7,a7 for which the sums available exceed the amount required to pay each local educational agency #ajj percent of its threshold payment the ,secretary shall distribute the excess sums to each eligible local educational agency that has not received its full amount computed under paragraph 7#a7 or 7#b7 7as the case may be7 by multiplying-- 7i7 a percentage1 the denominator of which is the difference between the full amount computed under paragraph 7#a7 or 7#b7 7as the case may be7 for all local educational agencies and the amount of the threshold payment as calculated under subparagraphs 7,b7 and 7,c7 of all local educational agencies1 and the numerator of which is the aggregate amount of the excess sums by-- 7ii7 the difference between the full amount computed under paragraph 7#a7 or 7#b7 7as the case may be7 for the agency and the amount of the threshold payment as calculated under subparagraphs 7,b7 and 7,c7 of the agency4 2 7#f7 in subsection 7c71 by amending paragraph 7#b7 to read as follows3 7#b7 ,exception ,calculation of payments for a local educational agency shall be based on data from the fiscal year for which the agency is making an application for payment if such agency-- 7,a7 is newly established by a ,state1 for the first year of operation of such agency only2 7,b7 was eligible to receive a payment under this section for the previous fiscal year and has had an overall increase in enrollment 7as determined by the ,secretary in consultation with the ,secretary of ,defense1 the ,secretary of ,interior or other ,federal agencies7-- 7i7 of not less than #aj percent1 or #ajj students1 of children described in-- 7,i7 subparagraph 7,a71 7,b71 7,c71 or 7,d7 of subsection 7a77#a72 or 7,,ii7 subparagraph 7,f7 or 7,g7 of subsection 7a77#a71 but only to the extent such children are civilian dependents of employees of the ,department of ,defense or the ,department of ,interior2 and 7ii7 that is the direct result of closure or realignment of military installations under the base closure process or the relocation of members of the ,armed ,forces and civilian employees of the ,department of ,defense as part of force structure changes or movements of units or personnel between military installations or because of actions initiated by the ,secretary of ,interior or head of another ,federal agency2 and 7,c7 was eligible to receive a payment under this section for the previous fiscal year and has had an overall increase in enrollment 7as determined by the ,secretary7-- 7i7 of not less than #aj percent1 or #ajj students1 of children described in subsection 7a77#a72 and 7ii7 that is the direct result of the closure of a local educational agency that received a payment under subsection 7b77#a7 or 7b77#b7 in the previous fiscal year4 2 7#g7 by amending subsection 7e7 to read as follows3 7e7 ,hold harmless 7#a7 ,in general ,subject to paragraph 7#b7 the total amount the ,secretary shall pay a local education agency under subsection 7b7-- 7,a7 for fiscal year #bjad shall not be less than #iepercent of the total amount that the local educational agency received under subsection 7b77#a71 7b77#b7 or 7b77#b77;,b77ii7 for fiscal year #bjac2 7,b7 for fiscal year #bjae shall not be less than #ij percent of the total amount that the local educational agency received under subsection 7b77#a71 7b77#b7 or 7b77#b77;,b77ii7 for fiscal year #bjac2 and 7,c7 for fiscal year #bjaf shall not be less than #he percent of the total amount that the local educational agency received under subsection 7b77#a71 7b77#b7 or 7b77#b77;,b77ii7 for fiscal year #bjac4 7#b7 ,maximum payment ,the total amount provided to a local educational agency under subparagraph 7,a71 7,b71 or 7,c7 of paragraph 7#a7 for a fiscal year shall not exceed the maximum basic support amount for such agency determined under paragraph 7#a7 or 7#b7 of subsection 7b71 as the case may be4 7#c7 ,ratable reduction 7,a7 ,in general ,if the sums made available under this title for any fiscal year are insufficient to pay the full amounts that all local educational agencies in all ,states are eligible to receive under paragraph 7#a7 for such year1 then the ,secretary shall ratably reduce the payments to all such agencies for such year4 7,b7 ,additional funds ,if additional funds become available for making payments under paragraph 7#a7 for such fiscal year1 payments that were reduced under subparagraph 7,a7 shall be increased on the same basis as such payments were reduced4 2 and 7#h7 by striking subsection 7g74 #f4 ,application for payments under sections #hjjb and #hjjc ,section #hjje of that ,act 7#bj ,u4,s4,c4 #ggje7 is amended by adding at the end the following3 7e7 ,student count ,for the purpose of meeting the requirements of section #bbb4ce of the ,code of the ,federal ,regulations1 the ,secretary shall establish a third option for an applicant when counting its federally connected children by using the date established by the applicant to register the students of such applicant for the fiscal year for which the application is filed4 4 #g4 ,construction ,section #hjjg of that ,act 7#bj ,u4,s4,c4 #ggjg7 is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#a71 by striking #dj percent and inserting #hj percent2 7,b7 in paragraph 7#b7 by adding at the end the following3 7,c7 ,the agency is eligible under section #hjjc7;b77#b7 or is receiving a basic support payment under circumstances described in section #hjjc7;b77#b77;,b77ii74 2 and 7,c7 by striking paragraph 7#c7 and inserting the following3 7#c7 ,amount of payments 7,a7 ,local education agencies impacted by military dependent children ,the amount of a payment to each local educational agency described in this subsection that is impacted by military dependent children for a fiscal year shall be equal to-- 7i7 7,i7 #dj percent of the amount appropriated under section #hjad7;e7 for such fiscal year2 divided by 7,,ii7 the number of children described in subparagraphs 7,b7 and 7,d77i7 of section 7#hjjc77;a77#a7 who were in average daily attendance for all local educational agencies described in paragraph 7#b71 including the number of children attending a school facility described in section #hjjh7;a7 if the ,secretary does not provide assistance for the school facility under that section for the fiscal year2 multiplied by 7ii7 the number of children determined for such agency2 7,i7 but not less than #be1jjj1 except that this subparagraph shall not apply if the amount available to carry out paragraph 7#a7 for such fiscal year is less than #cb1jjj1jjj2 and 7,,ii7 not more than #d1jjj1jjj4 7,b7 ,local educational agencies impacted by children who reside on ,indian lands ,the amount of a payment to each local educational agency described in the subsection that is impacted by children who reside on ,indian lands for a fiscal year shall be equal to-- 7i7 7,i7 #dj percent of the amount appropriated under section #hjad7;e7 for such fiscal year2 divided by 7,,ii7 the number of children described in section #hjjc7;a77#a77;,c7 who were in average daily attendance for all local educational agencies described in paragraph 7#b72 multiplied by 7ii7 the number of children determined for such agency2 7,i7 but not less than #be1jjj1 except that this subparagraph shall not apply if the amount available to carry out paragraph 7#a7 for such fiscal year is less than #cb1jjj1jjj2 and 7,,ii7 not more than #d1jjj1 #jjj4 2 and 7#b7 in subsection 7b7-- 7,a7 in paragraph 7#a71 in the matter preceding subparagraph 7,a71 by striking #fj percent and inserting #bj percent2 7,b7 in paragraph 7#c77;,a71 in the matter preceding clause 7i71 by inserting after an emergency grant under paragraph 7#b77;,a7 the following3 if the agency is covered by paragraph 7#g71 or2 7,c7 in paragraph 7#c77;,c77i77,i71 by striking the agency meets at least one and all that follows through the period at the end and inserting the number of children determined under section #hjjc7;a77#a77;,c7 for the agency for the preceding school year constituted at least #dj percent of the total student enrollment in the schools of the agency during the preceding school year42 7,d7 by striking paragraph 7#c77;,d77ii77,,ii7 and inserting the following3 7,,ii7 ,the number of children determined under section #hjjc7;a77#a77;,c7 for the school for the preceding school year constituted at least #dj percent of the total student enrollment in the school during the preceding school year4 2 7,e7 in paragraph 7#d77;,c71 by striking 7,a71 7,b71 7,c71 and 7,d7 and inserting 7,a7 and 7,c72 7,f7 by redesignating paragraph 7#g7 as paragraph 7#h72 and 7,g7 by inserting after paragraph 7#f7 the following3 7#g7 ,special rule ,notwithstanding paragraphs 7#c77;,c77i77,i7 and 7#c77;,d77ii77,,ii71 a local educational agency is eligible to receive a grant under this subsection not to exceed #d1jjj1jjj in any one fiscal year if such agency-- 7,a7 was eligible to receive a payment under section #hjjc for the fiscal year prior to the year for which the application is made2 and 7,b7 has had an overall increase in enrollment-- 7i7 during the period between the end of the school year preceding the fiscal year for which the application is made and the beginning of the school year immediately preceding that school year2 7ii7 of not less than #bej students or #aj percent 7whichever is lower71 are children described in-- 7,i7 subparagraph 7,a71 7,b71 7,c71 or 7,d7 of section #hjjc7;a77#a72 or 7,,ii7 subparagraph 7,f7 or 7,g7 of section #hjjc7;a77#a71 but only to the extent such children are civilian dependents of employees of the ,department of ,defense2 and 7iii7 that is the direct result of one or more of the following3 7,i7 ,base realignment and closure or global rebasing1 as determined by the ,secretary of ,defense4 7,,ii7 ,force structure changes or force reductions4 7,,iii7 ,an action initiated by the ,secretary of ,interior or head of another ,federal agency4 4 #h4 ,state consideration of payments in providing ,state aid ,section #hjji of that ,act 7#bj ,u4,s4,c4 #ggji7 is amended-- 7#a7 in subsection 7b77#a71 by inserting before the period at the end the following3 and for which the average per pupil expenditure is equal to or greater than the average per pupil expenditure of all the ,states in the third fiscal year preceding the fiscal year for which the ,state is applying for equalization under the section2 7#b7 by amending subsection 7b77#b7 to read as follows3 7#b7 ,computation 7,a7 ,state currently qualifying 7i7 ,in general ,for purposes of paragraph 7#a71 a program of ,state aid for any ,state qualifying under this section for fiscal year #bjjf equalizes expenditures among local educational agencies if1 in the second fiscal year preceding the fiscal year for which the determination is made the amount of per-pupil expenditures made by1 or per-pupil revenues available to1 the local educational agency in the ,state with the highest such per-pupil expenditures or revenues did not exceed the amount of such per-pupil expenditures made by1 or per-pupil revenues available to1 the local educational agency in the ,state with the lowest such expenditures or revenues by more than #be percent as calculated under clause 7ii74 7,b7 ,other factors ,notwithstanding regulations in effect prior to the enactment of this subparagraph1 in making a determination under this subparagraph1 the ,secretary shall-- 7i7 arrange all local educational agencies in the ,state by per-pupil expenditures or revenues in descending order from the highest to the lowest2 7ii7 using per-pupil expenditures or revenues as the only criteria disregard those local educational agencies that are spending above the #ieth percentile and those spending below the #eth percentile2 7iii7 identify the local educational agency at the #ieth percentile and the local educational agency at the #eth percentile2 7iv7 subtract the amount of per-pupil expenditures or revenues of the local educational agency at the #eth percentile from the amount of per-pupil expenditures or revenues of the local educational agency at the #ieth percentile and divide the difference by the per-pupil expenditures or revenues of the local educational agency at the #eth percentile2 and 7v7 take into account the extent to which a program of ,state aid reflects the additional cost of providing free public education in particular types of local educational agencies such as those that are geographically isolated1 or to particular types of students1 such as children with disabilities4 7,c7 ,new ,states applicants 7i7 ,in general ,for purposes of paragraph 7#a71 a program of ,state aid for any ,state equalizing under this section after fiscal year #bjjf equalizes expenditures among local educational agencies if1 in the second fiscal year preceding the fiscal year for which the determination is made1 the amount of per-pupil expenditures made by1 or per pupil revenues available to1 the local educational agency in the ,state with the highest such per-pupil expenditures or revenues did not exceed the amount of such per-pupil expenditures made by1 or per-pupil revenues available to1 the local educational agency in the ,state with the lowest such expenditures or revenues by more than #aj percent as calculated under clause 7ii74 7ii7 ,other factors ,in making a determination under this subparagraph1 the ,secretary notwithstanding regulations in use prior to the enactment of this ,act shall-- 7,i7 arrange all local educational agencies in the ,state by per pupil expenditures or revenues in descending order from the highest to the lowest2 7,,ii7 using per-pupil expenditures or revenues as the only criteria disregard those local educational agencies that are spending above the #ieth percentile and those spending below the #eth percentile2 7,,iii7 identify the local educational agency at the #ieth percentile and the local educational agency at the #eth percentile2 7,,iv7 subtract the amount of per-pupil expenditures or revenues of the local educational agency at the #eth percentile from the amount of per-pupil expenditures or revenues of the local educational agency at the #ieth percentile and divide the difference by the per-pupil expenditures or revenues of the local educational agency at the #eth percentile2 and 7,v7 take into account the extent to which a program of ,state aid reflects the additional cost of providing free public education in particular types of local educational agencies1 such as those that are geographically isolated1 or to particular types of students1 such as children with disabilities4 2 and 7#c7 in subsection 7d77#b7-- 7,a7 by striking ,a ,state and inserting the following3 7,a7 ,in general ,a ,state 2 and 7,b7 by adding at the end of the following3 7,b7 ,states that are not equalized states ,a ,state that has not been approved as an equalized ,state under subsection 7b7 shall not consider funds received under section #hjjb or section #hjjc of this title in any ,state formula or place a limit or direct the use of such funds or consider such funds4 4 #i4 ,definitions ,section #hjac of that ,act 7#bj ,u4,s4,c4 #ggac7 is amended-- 7#a7 in paragraph 7#a7 by striking and ,marine ,corps and inserting ,marine ,corps1 and ,coast ,guard2 7#b7 in paragraph 7#d7-- 7,a7 in the first sentence thereof1 by striking part 7,a7 of title ,i and title ,,vi and inserting title ,i and part ,a of title ,v2 and 7,b7 in the second sentence1 by striking be determined and inserting be made2 7#c7 in paragraph 7#e77;,a77iii7-- 7,a7 by amending subsclause 7,,ii7 to read as follows3 7,,ii7 used to provide housing for homeless children at closed military installations pursuant to section #eja of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aadaa72 2 and 7,b7 by amending subclause 7,,iii7 to read as follows3 7,,iii7 used for affordable housing assisted under the ,native ,american ,housing ,assistance and ,self-,determination ,act of #aiif 7#be ,u4,s4,c4 #daja et4seq472 or 2 7#d7 in paragraph 7#e77;,a71 by adding at the end the following3 7,,vi7 exempt of taxation real property and personal property identified by a local governmental entity1 including ,state government1 if upon such property resides a child whose parents or guardians are certified to live on such property is considered to meet the eligibility requirements of section #aea4d of part #aej of subchapter ,h of title #be1 ,code of ,federal ,regulations2 or 2 7#e7 in paragraph 7#h77;,a71 by inserting commas before and after and verified by2 and 7#f7 in paragraph 7#i7-- 7,a7 by amending subparagraph 7,a7 to read as follows3 7,a7 ,in general ,except as provided in subparagraph 7,c71 the term local educational agency-- 7i7 means a board of education or other legally constituted local school authority having administrative control and direction of free public education in a county1 township1 independent school district1 or other school district2 and 7ii7 includes any ,state agency that directly operates and maintains facilities for providing free public education2 that except for those local educational agencies determined to be eligible to receive a payment under section #hjjc prior to the date of the enactment of the ,local ,taxpayer ,relief ,act1 when submitting an application under this title for the first time on or after the date of the enactment of such ,act1 has the authority to tax and has boundaries as defined by applicable ,state law for the purposes of levying such taxes1 or has been granted the authority to receive an imputed tax from a city1 county1 township1 or other general purpose political subdivision of a ,state4 2 and 7,b7 in subparagraph 7,b71 by inserting a comma after ,secretary determines4 #aj4 ,authorization of appropriations ,section #hjad of that ,act 7#bj ,u4,s4,c4 #ggad7 is amended-- 7#a7 in subsection 7a7 by striking #cb1jjj1jjj for fiscal year #bjjj and inserting #fc1dde1bba fiscal year #bjad2 7#b7 in subsection 7b7 by striking #hji1djj1jjj fiscal year #bjjj and inserting #a1jic1bjc1jjj for fiscal year #bjad2 7#c7 in subsection 7c7 by striking #ej1jjj1jjj for fiscal year #bjjj and inserting #de1hhj1hbe for fiscal year #bjad2 7#d7 by redesignating subsection 7e7 as subsection 7d72 7#e7 in subsection 7d7 7as so redesignated by paragraph 7#d71 by striking #aj1jeb1jjj and all that follows through and such sums and inserting #af1ebh1fcg for fiscal year #bjad2 7#f7 by redesignating subsection 7f7 as subsection 7e72 7#g7 in subsection 7e7 7as so designated by paragraph 7#f771 by striking #e1jjj1jjj for fiscal year #bjjj and inserting #d1eia1cic for fiscal year #bjad2 and 7#h7 by adding at the end of the following3 7f7 ,allocation of dollars from previous fiscal years ,when final payments are made for a fiscal year the ,secretary shall add any remaining funds to those funds appropriated for such section for the next fiscal year for the purpose of making payments subject to the provisions of the applicable section4 4 #aa4 ,additional and conforming amendments 7a7 ,subpart #bj of part d of title v ,subpart #ae 7#bj ,u4,s4,c4 #gbha et seq47 of part ,d of title ,v of that ,act 7relating to additional assistance for certain local educational agencies impacted by ,federal property acquisition7 is repealed4 7b7 ,title ,,viii ,title ,,viii of ,elementary and ,secondary ,education ,act 7#bj ,u4,s4,c4 #ggja et seq47 is further amended-- 7#a7 in section #hjjd 7#bj ,u4,s4,c4 #ggjd7-- 7,a7 in subsection 7e77#a77;,b77i71 by striking involved1 or if and inserting involved or1 if2 and 7,b7 in subsection 7f71 by striking upon and inserting on2 7#b7 in section #hjjh7;a7 7#bj ,u4,s4,c4 #ggjh7;a771 by striking section #hjad7;f7 and inserting 8section #hjad7;e702 7#c7 in section #hjaj 7#bj ,u4,s4,c4 #ggaj7-- 7,a7 in subsection 7b71 by striking out require and inserting in lieu thereof need2 and 7,b7 in subsection 7c77#a7-- 7i7 in subparagraph 7,a71 by striking paragraph 7#c7 and inserting 8paragraph 7#b702 and 7ii7 in subparagraph 7,b71 by striking paragraph 7#c7 and inserting 8paragraph 7#b702 and 7#d7 in section #hjaa7;a7 7#bj ,u4,s4,c4 #ggaa 7a771 by striking or under and all that follows through of #aiid74