SB 1055 - This act modifies provisions relating to elementary and secondary education. TAX DEDUCTION FOR EDUCATOR EXPENSES (Section 143.121) For all tax years beginning on or after January 1, 2021, this act establishes a tax deduction in the amount of 100% of unreimbursed educator expenses incurred by an eligible educator, not to exceed $500. An eligible educator is defined as an individual who is a kindergarten through grade twelve teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year, or is a teacher in an early childhood education program. Educator expenses are defined as expenses incurred as a result of the participation by the educator in professional development courses related to the curriculum in which the educator provides instruction, and expenses in connection with books, supplies, computer equipment and other equipment, and supplementary materials used by the eligible educator in the classroom. This provision is identical to SCS/SB 583 (2020), and is substantially similar to HB 1338 (2020), SS/SCS/HB 1700 (2020), SB 61 (2019) and HCS/HBs 299 & 364 (2019). INCOME TAX REFUND DONATIONS (Section 143.1031) Under this act, beginning January 1, 2021, each individual or corporation entitled to a tax refund may designate an amount not less than $1 on a single return, or $2 on a combined return, but not more than $100, of the refund due be credited to the "Missouri Loves Teachers Trust Fund" set forth in the act. The contribution designation authorized by this act shall be clearly and unambiguously printed on each income tax return provided by the state. Moneys deposited into the fund shall be used by the Department of Elementary and Secondary Education to disburse to school districts for the purpose of providing bonuses to well-performing teachers in the district. TOTAL COMPENSATION FOR SUPERINTENDENTS (Section 163.021) Under this act, a school district shall receive state aid for its education program only if, beginning July 1, 2021, such district limits individual administrator and individual superintendent total compensation to no more than three times the average total compensation provided to all certified teachers employed full time by the district. "Total compensation" shall include all amounts of base salary, district paid medical benefits, health insurance, life insurance, supplemental insurance, bonus and incentive pay, auto or mileage allowances, use of district-owned automobiles, membership dues, retirement benefits, and any additional annuity. In order to receive state aid under this act in any year after July 1, 2021, any such school district with an administrator or superintendent receiving total compensation in excess of the amount set forth in the act on July 1, 2021, shall demonstrate to the Department that the compensation of the administrator or superintendent is reduced by one-third in each subsequent year so that the total compensation for such administrator or superintendent conforms to the limits set forth in the act on or before July 1, 2024. FUNDING FOR TRANSPORTATION OF STUDENTS (Section 163.164) Under this act, in any fiscal year in which the total appropriation for the foundation formula is greater than the amount reimbursed to public schools, the Department of Elementary and Secondary Education shall transfer such excess cash balances by the fifteenth day of the succeeding fiscal year to the School Transportation Fund established in this act. This act establishes the "School Transportation Fund" in the State Treasury. The fund shall be administered by the commissioner of the Department, and any funds deposited into the fund shall be paid to public school districts to provide transportation to students, in addition to state aid currently provided for transportation of students, based on the cost of pupil transportation, in accordance with current law. The provisions of this act shall not apply in any year in which state transportation aid reaches 75% of the total allowable cost of transporting all pupils eligible to be transported. This provision is identical to the perfected SS/SCS/SB 528 (2020), and is similar to SS/SCS/HB 1963 (2020) and HB 2078 (2020). DEPARTMENT REPORTING REQUIREMENTS (Section 167.235) This act requires the Department of Elementary and Secondary Education to post the annual performance report scores for every school district and attendance center in the state on the Department's website each year. READING INTERVENTION FOR THIRD GRADE STUDENTS (Section 167.645) This act requires a school district to retain any student in grade three who has been determined as not reading at grade level by the end of such student's third-grade year. Under current law, for each student whose third-grade reading assessment determines that such student is reading below second-grade level, the school district is required to design a reading improvement plan for the student's fourth-grade year. Current law also permits the school district to require such student to attend summer school as a condition of promotion to the fourth grade. Under this act, beginning with the school year 2022-2023, any student whose second-grade reading assessment determines that such student is reading below second-grade level shall have a reading improvement plan for the student's third-grade year. This act also repeals the provision allowing the school district to require summer school as a condition of promotion to the fourth grade. Each student for whom a reading improvement plan has been designed shall be given another reading assessment within 45 days of the end of the student's third-grade year, rather than at the end of such student's fourth-grade year. If such student is determined to be reading below third-grade level, the student shall not be promoted to the fourth grade. Any student retained in third grade shall be referred for an Individualized Education Plan (IEP) and the district shall provide appropriate intensive structured literacy instruction on a one-to-one individualized basis. If the student does not qualify for an IEP under the state guidelines for qualification, the student shall continue to receive appropriate intensive structured literacy instruction on a one-to-one individualized basis until the student is reading at grade level. This act repeals provisions of current law requiring a reading-deficient student to attend summer school at the end of the student's fourth-grade year. STUDENT TRANSFERS (Section 167.895) Under current law, any student may transfer to another public school in the student's district of residence if such student is enrolled in an attendance center that is located within an unaccredited district and that has an annual performance report score consistent with a classification of unaccredited. Under this act, a student may transfer to another public school in the student's district of residence if such student is enrolled in an attendance center that is in an unaccredited district, or if such student's attendance center has an annual performance report score consistent with a classification of unaccredited. Under this act, the school board of each unaccredited district, and each district that has an attendance center with an annual performance report score consistent with a classification of unaccredited, shall determine the capacity at each of the district's attendance centers, and report to the Department of Elementary and Secondary Education the number of available slots available in attendance centers in the district that has annual performance report scores consistent with a classification of accredited. Current law permits a student who is eligible to begin kindergarten or first grade at an attendance center that is located within an unaccredited district and has an annual performance report score consistent with a classification of unaccredited to apply to the Department for a transfer. This act permits such student to apply for a transfer if such student attends either an attendance center in an unaccredited district or an attendance center that has an annual performance report score consistent with a classification of unaccredited. VISITING SCHOLARS TEACHING CERTIFICATES (Section 168.021) Under current law, the State Board shall issue an initial visiting scholars certificate at the Board's discretion, based on certain criteria set forth under current law. Under this act, such criteria shall include verification from the hiring school district that the applicant will be employed as part of an initiative designed to fill vacant positions in hard-to-staff public schools or hard-to-fill subject areas for high school students. This provision is substantially similar to HCS/HB 2435 (2020), and is similar to HB 2174 and HCS/SS/SCS/SB 528 (2020). TEACHER TENURE BUY-OUT PROGRAM (Section 168.123) Under this act, beginning August 28, 2020, the Department shall create a voluntary buy-out program for any teacher who has entered into an indefinite contract with a school district, and wishes to terminate such contract. Any teacher wishing to participate in the program shall apply to the Department for a buy-out by October 1 of each year. Such teacher shall offer a bid to buy out of his or her contract in any amount no less than $1,000 and up to $10,000. Based on appropriations to the "Teacher Tenure Buy-Out Fund", the monies in the fund shall be exhausted by awarding funds to the lowest bidding teachers first, up to the highest bidding teachers, until all funds are exhausted for the fiscal year. Any teacher awarded a buy-out of his or her contract shall fulfill his or her employment contract for the current academic year, and shall receive buy-out payment at the end of such year. Such teacher shall sign an agreement with the Department stating that such teacher is forfeiting tenure rights, including the ability to gain tenure rights in any other school district in the state. Such agreement shall be provided to the school district in which such teacher is employed. No teacher shall receive more than one buy-out under the provisions of this act. TEACHER TENURE (Section 168.125) Under this act, no teacher employed by a school district, including a metropolitan school district, on or after August 28, 2020, shall be eligible for tenure. Such teacher shall instead receive a contract on an annual basis. This provision is substantially similar to SB 614 (2020) and SB 80 (2019). This act is substantially similar to HB 2750 (2020). JOSIE BUTLER