SB 360 - This act modifies provisions relating to virtual public schools. Currently, when a resident student completes a virtual course offered by his or her school district, the student's attendance upon course completion is calculated as 94% of the hours of attendance possible if the class was delivered in a non-virtual program. The act specifies that when a student is a candidate for A+ tuition reimbursements, the school must attribute no less than 95% attendance to any student who has completed the virtual course. An accredited school district or charter school must meet certain requirements in order to host a virtual public school of choice, as set forth in the act. Virtual transfer students are not included in the average daily attendance of his or her school district of residence for the purposes of calculation and distribution of state school funding. The Department of Elementary and Secondary Education shall deduct from the state aid payment made to a virtual transfer student's district of residence fifteen percent of the state aid attributable to each student calculated in the foundation formula and credit that amount to the virtual public school of choice. The virtual public school will receive any other federal or state aid that a school district receives on behalf of a virtual resident student or virtual transfer student. If the virtual public school of choice complies with the provisions of the act, the Department of Elementary and Secondary Education will transfer an amount equal to the state adequacy target to the virtual public school of choice, and deduct the same amount from the state aid payment made to the virtual transfer student's district of residence. The distribution of funds is calculated at 50% and 100% completion. Assignments and assessments for special education students are set at levels appropriate to their abilities. A virtual transfer student will not be admitted to a virtual public school of choice if admission would cause the amount of state aid deducted from the district of residence to exceed the aggregate amount due to the school district. The state adequacy target amount used shall be the amount as calculated under the foundation formula for the applicable fiscal year. JAMIE ANDREWS