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LB 161

Redefine formula students under the Tax Equity and Educational Opportunities Support Act

109th Legislature (2025-2026) Introduced by Margo Juarez

Overview: LB 161 aims to redefine the formula for calculating "formula students" under the Tax Equity and Educational Opportunities Support Act in Nebraska.Purpose and Intent: The

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Bill Summary · LB 161

Overview: LB 161 aims to redefine the formula for calculating "formula students" under the Tax Equity and Educational Opportunities Support Act in Nebraska.

Purpose and Intent: The bill seeks to update the formula used to determine the number of students that school districts can count for the purposes of state aid funding. This change is intended to ensure a more accurate and equitable distribution of education resources across the state.

Key Provisions:
- Modifies the definition of "formula students" to include:
- Students enrolled in the school district and receiving educational services
- Students receiving educational services from an educational service unit
- Students enrolled in a private, denominational, or parochial school who receive services from the school district
- Adjusts the weighting factors used in the formula to account for students with special needs, English language learners, and other factors

Affected Parties and Impacts:
- School districts across Nebraska, as the revised formula will impact their state aid calculations
- Students, as the changes aim to ensure more equitable funding and access to educational resources
- Taxpayers, as the revised formula may affect the overall distribution of state education funding

Procedural and Timeline Considerations:
- LB 161 is currently scheduled for a public hearing on February 10, 2025
- If passed, the changes would take effect for the 2025-2026 school year

Compiled from official sources — confirm details with the bill’s official record.

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