,,ii #aadth ,,congress #ast ,session ,s4 #feh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #d1 #bjae,mr4 ,thune 7for himself and ,ms4 ,hirono7 introduced the following bill2 which was read twice and referred to the ,committee on ,health1 ,education1 ,labor1 and ,pensions ,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 ,references ,except as otherwise expressly provided1 whenever in this ,act an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcja et seq474 #c4 ,amendments to ,impact ,aid ,improvement ,act of #bjab ,section #efc7;c7 of the ,national ,defense ,authorization ,act for ,fiscal ,year #bjac 7,public ,law #aab-bci2 #abf ,stat4 #agdh7 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 #d4 ,payments relating to ,federal acquisition of real property 7a7 ,amendments ,section #hjjb 7#bj ,u4,s4,c4 #ggjb7 is amended-- 7#a7 in subsection 7b7-- 7,a7 in paragraph 7#b71 by inserting as calculated under paragraph 7#c7 before the period at the end2 and 7,b7 by striking subparagraph 7,b7 of paragraph 7#c7 and inserting the following3 7,b7 ,special rule ,in the case of ,federal property eligible under this section that is within the boundaries of #b or more local educational agencies that are eligible under this section1 any of such agencies may ask the ,secretary to calculate 7and the ,secretary shall calculate7 the taxable value of the eligible ,federal property that is within its boundaries by-- 7i7 first calculating the per-acre value of the eligible ,federal property separately for each eligible local educational agency that shares the ,federal property1 as provided in subparagraph 7,a77ii72 7ii7 then averaging the resulting per-acre values of the eligible ,federal property from each eligible local educational agency that shares the ,federal property2 and 7iii7 then applying the average per-acre value to determine the total taxable value of the eligible ,federal property under subparagraph 7,a77iii7 for the requesting local educational agency4 2 7#b7 by striking subsection 7f7 and inserting the following3 7f7 ,special rule ,beginning with fiscal year #bjae1 a local educational agency shall be deemed to meet the requirements of subsection 7a77#a77;,c7 if the agency was eligible under paragraph 7#a7 or 7#c7 of this subsection1 as in effect on the day before the date of enactment of the ,local ,taxpayer ,relief ,act 2 7#c7 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 #a 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 for fiscal years #bjjf through #bjae1 the local educational agency had notified the ,secretary of the designation not later than #cj days after the date of enactment of the ,local ,taxpayer ,relief ,act4 7#c7 ,amount ,a local educational agency eligible under this subsection shall receive a foundation payment as provided for under subparagraphs 7,a7 and 7,b7 of subsection 7h77#a71 as in effect on the date of enactment of the ,consolidated ,appropriations ,act1 #bjad1 except that the foundation payment shall be calculated based on the most recent payment received by the local educational agency based on its former common status4 7#d7 ,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#d7 in subsection 7h7-- 7,a7 in paragraph 7#a77;,b77i71 by striking subsection 7b77#a77;,c7 and inserting subparagraph 7,a77i77,,iii7 or 7,c7 of subsection 7b77#a72 7,b7 by redesignating paragraphs 7#b7 through 7#d7 as paragraphs 7#c7 through 7#e71 respectively2 7,c7 by inserting after paragraph 7#a7 the following3 7#b7 ,foundation payments for applicants eligible prior to fiscal year #bjjf 7,a7 ,first year ,from any amount remaining after making payments under paragraph 7#a7 and subsection 7i77#a7 for the fiscal year involved1 the ,secretary shall make a payment in an amount of #ij percent of the amount as determined in accordance with subparagraph 7,c77i7 of paragraph 7#c7 to a local educational agency that is eligible for a payment for such year and-- 7i7 is1 or was1 eligible to receive a payment under this section for fiscal year #bjaf2 and 7ii7 7,i7 was eligible and received a payment prior to fiscal year #bjjf but did not apply in each of the succeeding fiscal years2 or 7,,ii7 met the eligibility requirements as provided in subsection 7a7 prior to fiscal year #bjjf but was denied a payment under subsection 7b77#a77;,a77i77,,iii7 or subsection 7b77#a77;,c74 7,b7 ,second and succeeding years ,for any succeeding fiscal year after the first fiscal year that a local educational agency receives a foundation payment under subparagraph 7,a71 the amount of the local educational agency's foundation payment under this paragraph shall be equal to the local educational agency's foundation payment under this paragraph for the first fiscal year4 2 7,d7 in paragraph 7#c77;,a71 as redesignated by subparagraph 7,b71 by striking paragraph 7#a7 and inserting paragraphs 7#a7 and 7#b72 7,e7 in paragraph 7#d71 as redesignated by subparagraph 7,b7-- 7i7 by striking under paragraphs 7#a7 and 7#b7 and inserting under paragraphs 7#a71 7#b71 and 7#c7 and strike under paragraph 7#a7 or 7#b7 or subsection 7i77#a72 and 7ii7 by striking under paragraph 7#a7 or 7#b7 and inserting under paragraph 7#a71 7#b71 or 7#c72 and 7,f7 by striking paragraph 7#e71 as redesignated by subparagraph 7,b71 and inserting the following3 7#e7 ,data ,for each local educational agency that received a payment under this section for fiscal year #bjaj through the fiscal year in which the ,local ,taxpayer ,relief ,act was enacted1 the ,secretary shall not make a payment under paragraph 7#d7 to a local educational agency that fails to submit1 within #fj days of the date the ,secretary notified the agency that the information is needed1 the data necessary to calculate the maximum amount of a payment under subsection 7b7 for that local educational agency4 2 7#e7 in subsection 7i77#a71 by striking subsection 7h77#c7 and inserting 7h77#d72 and 7#f7 in subsection 7l71 by striking 7h77#d77;,b7 and inserting 7h77#b74 7b7 ,effective date ,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 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 7,b7 by striking paragraph 7#d7 and inserting the following3 7#d7 ,military installation and ,indian housing undergoing renovation or rebuilding 7,a7 ,military installation housing ,beginning in fiscal year #bjad1 in determining the amount of a payment for a local educational agency for children described in paragraph 7#a77;,d77i71 the ,secretary shall consider those children as if they were children described in paragraph 7#a77;,b7 if the ,secretary determines1 on the basis of a certification provided to the ,secretary by a designated representative of the ,secretary of ,defense1 that those children would have resided in housing on ,federal property if the housing was not undergoing renovation or rebuilding4 ,the total number of children treated as children described in paragraph 7#a77;,b7 shall not exceed the lesser of-- 7i7 the total number of children eligible under paragraph 7#a77;,b7 for the year prior to the initiation of the housing project on ,federal property undergoing renovation or rebuilding2 or 7ii7 the total number of federally connected children enrolled in the local educational agency as stated in the application filed for the payment for the year for which the determination is made4 7,b7 ,indian lands ,beginning in fiscal year #bjad1 in determining the amount of a payment for a local educational agency that received a payment for children that resided on ,indian lands in accordance with paragraph 7#a77;,c7 for the fiscal year prior to the fiscal year for which the local educational agency is making an application1 the ,secretary shall consider those children to be children described in paragraph 7#a77;,c7 if the ,secretary determines on the basis of certification provided to the ,secretary by a designated representative of the ,secretary of the ,interior or the ,secretary of ,housing and ,urban ,development that those children would have resided in housing on ,indian lands if the housing was not undergoing renovation or rebuilding4 ,the total number of children treated as children described in paragraph 7#a77;,c7 shall not exceed the lesser of-- 7i7 the total number of children eligible under paragraph 7#a77;,c7 for the year prior to the initiation of the housing project on ,indian lands undergoing renovation or rebuilding2 or 7ii7 the total number of federally connected children enrolled in the local educational agency as stated in the application filed for the payment for the year for which the determination is made4 7,c7 ,eligible housing ,renovation or rebuilding shall be defined as projects considered as capitalization1 modernization1 or restoration1 as defined by the ,secretary of ,defense or the ,secretary of the ,interior 7as the case may be7 and are projects that last more than #cj days1 but do not include sustainment projects such as painting1 carpeting1 or minor repairs4 2 and 7,c7 in paragraph 7#e77;,a71 by striking #aihd1 to be children described under paragraph 7#a77;,b7 if the property described is within the fenced security perimeter of the military facility upon which such housing is situated4 and inserting #aihd1 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 where such housing is situated42 7#b7 in subsection 7b7-- 7,a7 in paragraph 7#b7-- 7i7 in subparagraph 7,b7-- 7,i7 in the subparagraph heading1 by striking continuing2 7,,ii7 by striking clause 7i7 and inserting the following3 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 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 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 #e1jjj 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 7,,iii7 by striking clause 7ii7 and inserting the following3 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 ,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 #b consecutive years shall lose its eligibility and be subject to subclause 7,i74 2 7,,iv7 by striking clause 7iii7 and inserting the following3 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 7,v7 by adding at the end the following3 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 ,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 paragraph 7#b7 for fiscal year #bjja4 2 7ii7 by striking subparagraph 7,c7 and inserting the following3 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 that 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 #bjab 7as such clause was in effect for that fiscal year71 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 subsection 7a77#a7 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 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 7iii7 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 #e1jjj 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 7iv7 by striking subparagraph 7,e72 7v7 by redesignating subparagraphs 7,f71 7,g71 and 7,h7 as subparagraphs 7,e71 7,f71 and 7,g71 respectively2 7vi7 in subparagraph 7,e7 7as redesignated by clause 7v77-- 7,i7 by striking clause 7ii72 7,,ii7 by striking 2 and at the end of clause 7i7 and inserting a period2 and 7,,iii7 by striking the ,secretary and all that follows through shall use and inserting the ,secretary shall use2 7vii7 in subparagraph 7,f7 7as redesignated by clause 7v77-- 7,g7 ,determination of average tax rates for general fund purposes 7i7 ,in general ,except as provided in clause 7ii71 for the purpose of determining the average tax rates for general fund purposes for local educational agencies in a ,state under this paragraph1 the ,secretary shall use either-- 7,i7 the average tax rate for general fund purposes for comparable local educational agencies1 as determined by the ,secretary in regulations2 or 7,,ii7 the average tax rate of all the local educational agencies in the ,state4 7ii7 ,special rule 7,i7 ,fiscal years #bjaj-bjae ,for fiscal years #bjaj through #bjae1 any local educational agency that was found ineligible to receive a payment under subsection 7b77#b77;,a7 because the ,secretary determined that it failed to meet the average tax rate requirement for general fund purposes in subparagraph 7,b77i77,,ii77bb71 as in effect on the day before the date of enactment of the ,local ,taxpayer ,relief ,act1 shall be considered to have met that requirement1 if the ,state determined1 through an alternate calculation of average tax rates for general fund purposes1 that such local educational agency met that requirement4 7,,ii7 ,subsequent fiscal years after #bjae ,for any fiscal year after fiscal year #bjae1 any local educational agency that met the requirements of subclause 7,i7 and received a payment under such subclause for #a or more of fiscal years #bjaj through #bjae may continue to have the ,state use such subclause 7,i7 to determine if the local educational agency has met the average tax rate requirement of clause 7i71 including using the alternate methodology described in subclause 7,i7 to determine whether the local educational agency has met the average tax rate requirement for general fund purposes under subclause 7,b77i77,,ii77bb71 as in effect on the day before the date of enactment of the ,local ,taxpayer ,relief ,act4 7,,iii7 ,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 #bjab1 the ,secretary shall reserve an amount equal to a total of #ad1jjj1jjj from funds that remain unobligated under this section from fiscal year #bjac or #bjad in order to make payments under this subparagraph for fiscal years #bjaa through #bjad4 2 and 7viii7 in subparagraph 7,g7 7as redesignated by clause 7v77-- 7,i7 in clause 7i7-- 7aa7 by striking 7,b71 7,c71 7,d74 or 7,e71 and inserting 7,b71 7,c71 or 7,d712 7bb7 by striking by reason of and inserting due to2 7cc7 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 7dd7 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 7,,ii7 in clause 7ii71 by striking 7,d7 or 7,e7 in both places such term appears and inserting 7,c7 or 7,d72 and 7,b7 in paragraph 7#c7-- 7i7 in subparagraph 7,b7-- 7,i7 by striking clause 7iii7 and inserting the following3 7iii7 ,in the case of a local educational agency providing a free public education to students enrolled in kindergarten through grade #ab1 that enrolls students described in subparagraphs 7,a71 7,b71 and 7,d7 of subsection 7a77#a7 only in grades #i through #ab1 and that received a final payment in fiscal year #bjji calculated under this paragraph 7as this paragraph was in effect on the day before the date of enactment of the ,local ,taxpayer ,relief ,act7 for students in grades #i through #ab1 the ,secretary shall1 in calculating the agency's payment1 consider only that portion of such agency's total enrollment of students in grades #i through #ab when calculating the percentage under clause 7i77,i7 and only that portion of the total current expenditures attributed to the operation of grades #i through #ab in such agency when calculating the percentage under clause 7i77,,ii74 2 7,,ii7 by redesignating clause 7iv7 as clause 7v72 and 7,,iii7 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 7ii7 in subparagraph 7,c71 by striking subparagraph 7,d7 or 7,e7 of paragraph 7#b71 as the case may be and inserting paragraph 7#b77;,d72 and 7iii7 by striking subparagraph 7,d7 and inserting the following3 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 payment1 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 sums1 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#c7 in subsection 7c71 by striking paragraph 7#b7 and inserting the following3 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 the ,interior1 or the heads of 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 the ,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 the ,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 paragraph 7#a7 or 7#b7 of subsection 7b7 in the previous fiscal year4 2 7#d7 in subsection 7e7-- 7,a7 by striking paragraph 7#a7 and inserting the following3 7#a7 ,in general ,in the case of any local educational agency whose payment under subsection 7b7 for a fiscal year is determined to be reduced by an amount greater than #e1jjj1jjj or by #bj percent1 as compared to the amount received in the previous fiscal year1 the ,secretary shall1 subject to paragraph 7#b71 pay a local educational agency1 for each of the #c years following the reduction under subsection 7b71 the amount determined under paragraph 7#b74 7#b7 ,amount of reduction ,subject to paragraph 7#c71 a local educational agency described in paragraph 7#a7 shall receive-- 7,a7 for the first year for which the reduced payment is determined1 the amount shall not be less than #ij percent of the total amount that the local educational agency received under paragraph 7#a7 or 7#b7 of subsection 7b7 in the fiscal year prior to the reduction 7referred to in this paragraph as the base year72 7,b7 for the second year following such reduction1 the amount shall be not less than #he percent of the total amount that the local educational agency received under paragraph 7#a7 or 7#b7 of subsection 7b7 in the base year4 7,c7 for the third year following such reduction1 the amount shall not be less than #hj percent of the total amount that the local educational agency received under paragraph 7#a7 or 7#b7 of subsection 7b7 in the base year4 7#c7 ,special rule ,for any fiscal year for which a local educational agency would be subject to a reduced payment under subparagraph 7,b7 or 7,c7 of paragraph 7#b71 but the total amount of the payment that the local educational agency is eligible for under subsection 7b7 for that fiscal year is greater than the amount that initially subjected the local educational agency to the requirements of this subsection1 the ,secretary shall pay the greater amount to the local educational agency for such year4 2 7,b7 by striking paragraph 7#b72 and 7,c7 by redesignating paragraph 7#c7 as paragraph 7#b72 and 7#e7 by striking subsection 7g74 #f4 ,application for payments under sections #hjjb and #hjjc ,section #hjje 7#bj ,u4,s4,c4 #ggje7 is amended-- 7#a7 by redesignating subsections 7c7 and 7d7 as subsections 7d7 and 7e71 respectively2 and 7#b7 by inserting after subsection 7b7 the following3 7c7 ,student count ,in collecting information to determine the eligibility of a local educational agency and the number of federally connected children for the local educational agency1 the ,secretary shall1 in addition to any options provided under section #bbb4ce of title #cd1 ,code of ,federal ,regulations1 or a successor regulation1 allow a local educational agency to count the number of such children served by the agency as of the date by which the agency requires all students to register for the school year of the fiscal year for which the application is filed4 4 #g4 ,construction ,section #hjjg 7#bj ,u4,s4,c4 #ggjg7 is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#a7-- 7i7 by striking #dj percent and inserting #hj percent2 and 7ii7 by striking #hjad7;e7 and inserting #hjad7;d72 7,b7 in paragraph 7#b71 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 educational agencies impacted by military dependent children 7i7 ,in general ,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-- 7,i7 7aa7 #dj percent of the amount appropriated under section #hjad7;d7 for such fiscal year2 divided by 7bb7 the number of children described in subparagraphs 7,b7 and 7,d77i7 of section #hjjc7;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 7,,ii7 the number of children determined for such agency4 7ii7 ,limitation ,notwithstanding clause 7i71 the amount of a payment provided under this subparagraph shall be-- 7,i7 not less than #be1jjj1 except that this subclause 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 7i7 ,in general ,the amount of a payment to each local educational agency described in this subsection that is impacted by children who reside on ,indian lands for a fiscal year shall be equal to-- 7,i7 7aa7 #dj percent of the amount appropriated under section #hjad7;e7 for such fiscal year2 divided by 7bb7 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 7,,ii7 the number of children determined for such agency4 7ii7 ,limitation ,notwithstanding clause 7i71 the amount of a payment provided under this subparagraph shall be-- 7,i7 not less than #be1jjj1 except that this subclause 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 2 and 7#b7 in subsection 7b7-- 7,a7 in the matter preceding paragraph 7#a7-- 7i7 by striking #fj percent and inserting #bj percent2 and 7ii7 by striking section #hjad7;e7 and inserting section #hjad7;d72 7,b7 in paragraph 7#c7-- 7i7 in subparagraph 7,a71 in the matter preceding clause 7i71 by inserting if the agency meets the requirements of paragraph 7#g71 or after under paragraph 7#b77;,a72 7ii7 in subparagraph 7,c77i77,i71 by striking the agency meets at least one and all that follows through the period at the end of item 7bb7 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 and 7iii7 by striking subclause 7,,ii7 of subparagraph 7,d77ii7 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,c7 in paragraph 7#d77;,c71 by striking 7,a71 7,b71 7,c71 and 7,d7 and inserting 7,a7 and 7,c72 and 7,d7 by adding at the end the following3 7#g7 ,special rule 7,a7 ,in general ,notwithstanding paragraphs 7#c77;,c77i77,i7 and 7#c77;,d77ii77,,ii71 a local educational agency or school is eligible to receive a grant under this subsection in any one fiscal year if such agency or school-- 7i7 was eligible to receive a payment under section #hjjc for the fiscal year prior to the year for which the application is made2 and 7ii7 has had an overall increase in enrollment-- 7,i7 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 7,,ii7 of not less than #bej students or #aj percent 7whichever is lower71 of children described in-- 7aa7 subparagraph 7,a71 7,b71 7,c71 or 7,d7 of section #hjjc7;a77#a72 or 7bb7 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 7,,iii7 that is the direct result of one or more of the following3 7aa7 ,base realignment and closure or global rebasing1 as determined by the ,secretary of ,defense4 7bb7 ,force structure changes or force reductions4 7cc7 ,an action initiated by the ,secretary of the ,interior or head of another ,federal agency4 7,b7 ,maximum amount ,a grant awarded to a local educational agency or school described in subparagraph 7,a7 shall not exceed #d1jjj1jjj for a fiscal year4 4 #h4 ,state consideration of payments in providing ,state aid ,section #hjji 7#bj ,u4,s4,c4 #ggji7 is amended-- 7#a7 in subsection 7b7-- 7,a7 in paragraph 7#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 this section2 and 7,b7 by striking paragraph 7#b7 and inserting the following3 7#b7 ,computation 7,a7 ,state currently qualifying ,for purposes of paragraph 7#a71 a program of ,state aid for any ,state qualifying under this section for fiscal year #bjaf 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 subparagraph 7,b77ii74 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 ,secretary1 notwithstanding regulations in use prior to the enactment of the ,local ,taxpayer ,relief ,act1 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#b7 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 funds for purposes of determining a local educational agency's fund balance4 4 #i4 ,timely payments ,section #hjaj 7#bj ,u4,s4,c4 #ggaj7 is amended-- 7#a7 in subsection 7b71 by striking require and inserting need2 and 7#b7 in subsection 7d77#a7-- 7,a7 by striking the second fiscal year following the fiscal year for and inserting the fiscal year following the fiscal year in2 and 7,b7 by striking such local educational agency submits and inserting each local educational agency that is eligible to receive funds under this title for such fiscal year submits4 #aj4 ,definitions ,section #hjac 7#bj ,u4,s4,c4 #ggac7 is amended-- 7#a7 in paragraph 7#a71 by striking and ,marine ,corps and inserting ,marine ,corps1 and ,coast ,guard2 7#b7 in paragraph 7#d7-- 7,a7 in the first sentence1 by striking part ,a 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;,a7-- 7,a7 in clause 7ii7-- 7i7 in subclause 7,,iv71 by striking 2 or and inserting a semicolon2 7ii7 in subclause 7,v71 by inserting or after the semicolon2 and 7iii7 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 title #be1 ,code of ,federal ,regulations2 2 and 7,b7 in clause 7iii7-- 7i7 by striking subclauses 7,,ii7 and 7,,iii7 and inserting the following3 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 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 et seq472 or 2 7#d7 in paragraph 7#h77;,a71 by inserting commas before and after and verified by2 and 7#e7 in paragraph 7#i7-- 7,a7 by striking subparagraph 7,a7 and inserting the following3 7,a7 ,in general ,except as provided in subparagraph 7,b71 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-- 7,i7 directly operates and maintains facilities for providing free public education2 and 7,,ii7 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 in the matter preceding clause 7i71 by inserting a comma after ,secretary determines4 #aa4 ,authorization of appropriations ,section #hjad 7#bj ,u4,s4,c4 #ggad7 is amended-- 7#a7 in subsection 7a71 by striking #cb1jjj1jjj for fiscal year #bjjj and such sums as may be necessary for each of the seven succeeding fiscal years and inserting such sums as may be necessary for each of fiscal years #bjaf through #bjai2 7#b7 in subsection 7b71 by striking #hji1djj1jjj fiscal year #bjjj and such sums as may be necessary for each of the seven succeeding fiscal years and inserting such sums as may be necessary for each of fiscal years #bjaf through #bjai2 7#c7 in subsection 7c71 by striking #ej1jjj1jjj for fiscal year #bjjj and such sums as may be necessary for each of the seven succeeding fiscal years and inserting such sums as may be necessary for each of fiscal years #bjaf through #bjai2 7#d7 by redesignating subsections 7e7 and 7f7 as subsections 7d7 and 7e71 respectively2 7#e7 in subsection 7d7 7as redesignated by paragraph 7#d771 by striking #aj1jeb1jjj for fiscal year #bjjj and such sums as may be necessary for fiscal year #bjja1 #aej1jjj1jjj for fiscal year #bjjb1 and such sums as may be necessary for each of the five succeeding fiscal years and inserting such sums as may be necessary for each of fiscal years #bjaf through #bjai2 7#f7 in subsection 7e7 7as redesignated by paragraph 7#d771 by striking #e1jjj1jjj for fiscal year #bjjj and such sums as may be necessary for each of the seven succeeding fiscal years and inserting such sums as may be necessary for each of fiscal years #bjaf through #bjai2 and 7#g7 by adding at the end of the following3 7f7 ,allocation of dollars from previous fiscal years ,when final payments are made under this title for a fiscal year1 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 #ab4 ,additional and conforming amendments 7a7 ,consolidated ,appropriations ,act1 #bjad ,section #cji of division ,h of the ,consolidated ,appropriations ,act1 #bjad 7,public ,law #aac-gf2 #abh ,stat4 #djj7 is repealed4 7b7 ,elementary and ,secondary ,education ,act of #aife ,the ,act 7#bj ,u4,s4,c4 #fcja et seq47 is amended-- 7#a7 in the table of contents in section #b1 by striking the items relating to subpart #bj of part ,d of title ,v2 7#b7 by repealing subpart #bj of part ,d of title ,v 7#bj ,u4,s4,c4 #gbha et seq47 7relating to additional assistance for certain local educational agencies impacted by ,federal property acquisition72 7#c7 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#d7 in section #hjjh7;a7 7#bj ,u4,s4,c4 #ggjh7;a771 by striking section #hjad7;f7 and inserting 8section #hjad7;e702 and 7#e7 in section #hjaa7;a7 7#bj ,u4,s4,c4 #ggaa 7a771 by striking or under and all that follows through of #aiid74