CCS/SCS/SB 81 – This act modifies provisions relating to education. NONRESIDENT ENTERTAINERS: The current law on nonresident entertainer taxes may not be construed to apply to any person who makes a presentation for professional or technical education purposes or to apply to any presentation that is part of a seminar, conference, convention, school, or similar program format designed to provide professional or technical education. (Section 143.183) FINE ARTS EDUCATION: Beginning in fiscal year 2013, the Office of Quality Schools within the Department of Elementary and Secondary Education may ensure that each Regional Professional Development Center provide professional development educational assistance for fine arts. The emphasis for fine arts assistance may include the following: act as a resource for school districts, as described in the act; work with school districts in staff development and curriculum issues related to fine arts education; collaborate with the regional office and regional personnel; coordinate services available from other entities involved in fine arts education and fine arts integration; assist and support local school districts in providing fine arts education; and contribute to the development and implementation of in-service training that responds to the needs of arts specialists and other educators for the needs of Missouri students in the fine arts. This provision is similar to the perfected version of SCS/SB 734 (2010), HB 1274 (2010), HB 870 (2009) and SB 854 (2008). (Section 162.1195) SCHOOL DISTRICT FUND TRANSFERS: Currently, a school district may transfer unrestricted funds from the capital projects fund to the incidental fund when the fiscal year end balance in the combined incidental and teachers' funds would be less than ten percent without the transfer. This act provides that if the sum of the combined balances in a school's incidental fund and teachers' fund at the fiscal year end is less than twenty percent of the sum of the district's expenses from those funds for the fiscal year just ended, the school district may transfer to its incidental fund an amount up to and including the amount of the unrestricted balance in its capital projects fund on June 30. Any funds originating from a general obligation bond must be considered restricted funds and cannot be transferred to the school's incidental fund. This provision is identical to HB 679 (2011). (Section 165.011) SUMMER SCHOOL: This act repeals language that would trigger an increase in state funding if summer school attendance were to decrease by twenty-five percent as compared to the 2005-2006 school year summer school attendance. This provision is identical to a provision contained in SCS/SB 253 (2011). (Section 163.037) This act contains an emergency clause on Section 165.011 and the repeal of section 163.037. MICHAEL RUFF