Offered February 19, 1997.

Senate Substitute adopted, April 2, 1997.

Taken up for Perfection April 2, 1997. Bill declared Perfected and Ordered Printed, as amended.

TERRY L. SPIELER, Secretary.

S0255.06P

To repeal sections 143.105, 143.106, 143.107, 160.545, 163.161, 167.270, 167.275 and 174.125, RSMo 1994, and sections 166.275 and 167.117, RSMo Supp. 1996, relating to education, and to enact in lieu thereof eight new sections relating to the same subject.

Be it enacted by the General Assembly of the State of Missouri, as follows:

     Section A. Sections 143.105, 143.106, 143.107, 160.545, 163.161, 167.270, 167.275 and 174.125, RSMo 1994, and sections 166.275 and 167.117, RSMo Supp. 1996, are repealed and eight new sections enacted in lieu thereof, to be known as sections 160.545, 163.161, 166.275, 167.117, 167.270, 167.275, 170.015 and 174.125, to read as follows:

          [143.105. Notwithstanding the provisions of section 143.071, to the contrary, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to five percent of Missouri taxable income.]

          [143.106. 1. Notwithstanding the provisions of section 143.171, to the contrary, a taxpayer shall be allowed a deduction for his federal income tax liability under chapter 1 of the Internal Revenue Code for the same taxable year for which the Missouri return is being filed after reduction for all credits thereon, except the credit for payments of federal estimated tax, the credit for the overpayment of any federal tax, and the credits allowed by the Internal Revenue Code by section 31 (tax withheld on wages), section 27 (tax of foreign country and United States possessions), and section 34 (tax on certain uses of gasoline, special fuels, and lubricating oils).

          2. If a federal income tax liability for a tax year prior to the applicability of sections 143.011 to 143.996 for which he was not previously entitled to a Missouri deduction is later paid or accrued, he may deduct the federal tax in the later year to the extent it would have been deductible if paid or accrued in the prior year.]

          [143.107. 1. Sections 143.105 and 143.106 shall become effective only if the question prescribed in subsection 2 of this section is submitted to a statewide vote and a majority of the qualified voters voting on the issue approve such question, and not otherwise.

          2. If the supreme court of Missouri does not affirm in whole or in part the decision in the case of COMMITTEE FOR EDUCATION EQUALITY, et al., v. STATE OF MISSOURI, et al., No. CV 190-1371CC, and LEE'S SUMMIT SCHOOL DISTRICT R-VII, et al., v. STATE OF MISSOURI, et al., No. CV 190-510CC, a statewide election shall be held on the first regularly scheduled statewide election date after such a ruling at which an election can be held pursuant to chapter 115, RSMo. At such election the qualified voters of this state shall vote on the question of whether the taxes prescribed in sections 143.105 and 143.106 shall be applied to all taxable years beginning on or after the date of such election and not otherwise. If the voters approve such question, sections 160.500 to 160.538, sections 160.545 and 160.550, sections 161.099 and 161.610, RSMo, sections 162.203 and 162.1010, RSMo, section 163.023, RSMo, sections 166.275 and 166.300, RSMo, section 170.254, RSMo, section 173.750, RSMo, and sections 178.585 and 178.698, RSMo, shall expire thirty days after certification of the results of the election.]

     160.545. 1. There is hereby established within the department of elementary and secondary education the "A+ Schools Program" to be administered by the commissioner of education. The program shall consist of grant awards made to public secondary schools that demonstrate a commitment to ensure that:

     (1) All students be graduated from school;

     (2) All students complete a selection of high school studies that is challenging and for which there are identified learning expectations; and

     (3) All students proceed from high school graduation to a college or postsecondary vocational or technical school or high wage job with work place skill development opportunities.

     2. The state board of education shall promulgate rules and regulations for the approval of grants made under the program to schools that:

     (1) Establish measurable district-wide performance standards for the goals of the program outlined in subsection 1 of this section; and

     (2) Specify the knowledge, skills and competencies, in measurable terms, that students must demonstrate to successfully complete any individual course offered by the school, and any course of studies which will qualify a student for graduation from the school; and

     (3) Do not offer a general track of courses that, upon completion, can lead to a high school diploma; and

     (4) Require rigorous coursework with standards of competency in basic academic subjects for students pursuing vocational and technical education as prescribed by rule and regulation of the state board of education; and

     (5) Have a partnership plan developed in cooperation and with the advice of local business persons, labor leaders, parents, and representatives of college and postsecondary vocational and technical school representatives, with the plan then approved by the local board of education. The plan shall specify a mechanism to receive information on an annual basis from those who developed the plan in addition to senior citizens, community leaders, and teachers to update the plan in order to best meet the goals of the program as provided in subsection 1 of this section. Further, the plan shall detail the procedures used in the school to identify students that may drop out of school and the intervention services to be used to meet the needs of such students. The plan shall outline counseling and mentoring services provided to students who will enter the work force upon graduation from high school, address apprenticeship and intern programs, and shall contain procedures for the recruitment of volunteers from the community of the school to serve in schools receiving program grants.

     3. By rule and regulation, the state board of education may determine a local school district variable fund match requirement in order for a school or schools in the district to receive a grant under the program. However, no school in any district shall receive a grant under the program unless the district designates a salaried employee to serve as the program coordinator, with the district assuming a minimum of one-half the cost of the salary and other benefits provided to the coordinator. Further, no school in any district shall receive a grant under the program unless the district makes available facilities and services for adult literacy training as specified by rule of the state board of education.

     4. For any school that meets the requirements for the approval of the grants authorized by this section and specified in subsection 2 of this section for three successive school years, by August first following the third such school year, the commissioner of education shall present a plan to the superintendent of the school district in which such school is located for the waiver of rules and regulations to promote flexibility in the operations of the school and to enhance and encourage efficiency in the delivery of instructional services in the school. The provisions of other law to the contrary notwithstanding, the plan presented to the superintendent shall provide a summary waiver, with no conditions, for the pupil testing requirements pursuant to section 160.257 in the school. Further, the provisions of other law to the contrary notwithstanding, the plan shall detail a means for the waiver of requirements otherwise imposed on the school related to the authority of the state board of education to classify school districts pursuant to subdivision (9) of section 161.092, RSMo, and such other rules and regulations as determined by the commissioner of education, except such waivers shall be confined to the school and not other schools in the school district unless such other schools meet the requirements of this subsection. However, any waiver provided to any school as outlined in this subsection shall be void on June thirtieth of any school year in which the school fails to meet the requirements for the approval of the grants authorized by this section as specified in subsection 2 of this section.

     5. Within the amount appropriated for the program, in addition to the grants to public schools authorized by subsections 1 to 3 of this section, the commissioner of education shall, by rule and regulation of the state board of education and with the advice of the coordinating board for higher education, establish a procedure for the reimbursement of the cost of tuition, books and fees to any public four-year college or any public community college or vocational or technical school for any student:

     (1) Who has attended a public high school in the state for at least three years immediately prior to graduation that meets the requirements of subsection 2 of this section; and

     (2) Who has made a good faith effort to first secure all available federal sources of funding that could be applied to the reimbursement described in this subsection; and

     (3) Who has earned a minimal grade average while in high school as determined by rule of the state board of education, and other requirements for the reimbursement authorized by this subsection as determined by rule and regulation of said board.

     6. The commissioner of education shall develop a procedure for evaluating the effectiveness of the program described in this section. Such evaluation shall be conducted annually with the results of the evaluation provided to the governor, speaker of the house, and president pro tempore of the senate.      

     163.161. 1. Any school district which makes provision for transporting pupils as provided in section 162.621, RSMo, and sections 167.231 and 167.241, RSMo, shall receive state aid for the ensuing year for such transportation on the basis of the cost of pupil transportation services provided the current year. A district shall receive, pursuant to section 163.031, an amount not greater than seventy-five percent of the allowable costs of providing pupil transportation services to and from school and to and from public accredited vocational courses, and shall not receive an amount per pupil greater than one hundred twenty-five percent of the state average approved cost per pupil transported the second preceding school year, except when the state board of education determines that sufficient circumstances exist to authorize amounts in excess of the one hundred twenty-five percent of the state average approved cost per pupil transported the second previous year.

     2. The state board of education shall approve all bus routes or portions of routes and determine the total miles each district should have for effective and economical transportation of the pupils and shall determine allowable costs. The state board of education shall approve all mileage necessary for effective and economical transportation to ensure that each resident pupil is able to attend the same district school throughout the school year at which the pupil was first enrolled for that school year, if such transportation is requested in writing by the pupil or the pupil's parent or guardian. Under circumstances where the state board approves only a portion of a route, the costs for the disapproved portion shall not be considered allowable costs. The local school board, in its discretion, may continue that portion of the route unless that portion of the route was discontinued by the state board of education for safety reasons. When the local school board decides to continue that portion of the route, costs incurred shall be paid from local money or by the parents of the students living on that portion of the route under consideration. State aid for any other portion of the route which shall otherwise be approved shall not be affected. No state aid shall be paid for the costs of transporting pupils living less than one mile from the school. However, if the state board of education determines that circumstances exist where no appreciable additional expenses are incurred in transporting pupils living less than one mile from school, such pupils may be transported without increasing or diminishing the district's entitlement to state aid for transportation.

     3. State aid for transporting handicapped and severely handicapped students attending classes within the school district or in a nearby district under a contractual arrangement shall be paid in accordance with the provisions of section 163.031 and an amount equal to seventy-five percent of the additional cost of transporting handicapped and severely handicapped students above the average per pupil cost of transporting all students of the district shall be apportioned pursuant to section 163.031 where such special transportation is approved in advance by the department of elementary and secondary education. State aid for transportation of handicapped and severely handicapped children in a special school district shall be seventy-five percent of allowable costs as determined by the state board of education which may for sufficient reason authorize amounts in excess of one hundred twenty-five percent of the state average approved cost per pupil transported the second previous year. In no event shall state transportation aid exceed seventy-five percent of the total allowable cost of transporting all pupils eligible to be transported.

     4. No state transportation aid received pursuant to section 163.031 shall be used to purchase any school bus manufactured prior to April 1, 1977, that does not meet the federal motor vehicle safety standards.

     166.275. If the total amount appropriated by the state to school districts, in accordance with a judgment or order based on the equal protection clause of the fourteenth amendment to the Constitution of the United States, for fiscal year 1996 or any subsequent fiscal year is less than the amount appropriated for the same purpose in fiscal year 1994, any amount of the difference, in addition to any unexpended appropriation for the prior fiscal year that results in additional unobligated resources for the state beginning in fiscal year 1997, not to exceed ten million dollars, shall be appropriated for dropout prevention programs and activities under sections 167.260 to 167.380, RSMo, or other dropout prevention programs and activities as provided by law, provided that no less than two million dollars of that amount shall be appropriated under this section for A+ Schools under section 160.545, RSMo, and no less than two million dollars of that amount shall be appropriated for alternative schools under sections 167.320 to 167.332, RSMo, and any remaining amount of the difference necessary to fund the district entitlements under section 163.031, RSMo, with a district entitlement proration factor no less than one, shall be transferred to the state school moneys fund and distributed in the manner provided in section 163.031, RSMo.

     167.117. 1. In any instance when any person is believed to have committed an act which if committed by an adult would be assault in the first[,] or second [or third] degree, sexual assault, or deviate sexual assault against a pupil or school employee, while on school property, including a school bus in service on behalf of the district, or while involved in school activities, the principal shall immediately report such incident to the appropriate local law enforcement agency and to the superintendent.

     2. In any instance when a pupil is discovered to have on or about such pupil's person, or among such pupil's possessions, or placed elsewhere on the school premises, any controlled substance as defined in section 195.010, RSMo, or any weapon as defined in subsection 4 of section 160.261, RSMo, in violation of school policy, the principal shall immediately report such incident to the appropriate local law enforcement agency and to the superintendent.

     3. In any instance when a teacher becomes aware of an assault as set forth in subsection 1 of this section or finds a pupil in possession of a weapon or controlled substances as set forth in subsection 2 of this section, the teacher shall immediately report such incident to the principal.

     4. A school employee, superintendent or such person's designee who in good faith provides information to police under subsection 1 or 2 of this section shall not be civilly liable for providing such information.

     5. Any school official responsible for reporting pursuant to this section or section 160.261, RSMo, who willfully neglects or refuses to perform this duty shall be subject to the penalty established pursuant to section 162.091, RSMo.

     167.270. 1. Local school districts are encouraged to offer additional specialized programs for any pupil who has a high risk of becoming a high school dropout. Additional financial assistance from state aid provided by section 167.260 and section 166.275, RSMo, shall be provided to those school districts which offer such courses. For any programs established pursuant to this section, such additional state aid shall be distributed according to rules and regulations developed by the state board of education.

     2. The rate of reimbursement to local school districts for specialized courses of instruction designed to keep high school pupils from dropping out of school shall be determined on the basis of eight thousand eighty-three dollars for each full-time teacher who teaches such a course which is approved by the state department of elementary and secondary education.

     3. A local school district shall be eligible for additional state aid, subject to appropriation therefor, for a program of alternative education programs for pregnant teens and teen mothers who are enrolled as pupils in the district. Such programs may include specialized courses of instruction established pursuant to subsection 1 of this section and such supplemental services as the district may establish within guidelines set by the state board of education to enable teen mothers to complete high school. For these supplemental services a district may accept funds from federal, local and private sources as may be available. Two or more districts may form a consortium to offer these supplemental services. A district which is not a member of a consortium and which does not offer these services may contract with a district which does. Such a district offering such services may waive all or a portion of the tuition for such a pupil.

     167.275. 1. Effective January 1, 1991, all public and nonpublic secondary schools shall report to the state literacy hot line office in Jefferson City the name, mailing address and telephone number of all students sixteen years of age or older who drop out of school for any reason other than to attend another school, college or university, or enlist in the armed services. Such reports shall be made either by using the telephone hot line number or on forms developed by the department of elementary and secondary education. Upon such notification, the state literacy hot line office shall contact the student who has been reported and refer that student to the nearest location that provides adult basic education instruction leading to the completion of a general educational development certificate.

     2. The department shall develop a public school pupil attendance and dropout reporting system to be used solely for the purposes enumerated in this Act. School districts shall report attendance records for each pupil to the department pursuant to procedures established by the department by rule. The attendance and dropout information shall be used to determine the district's average daily attendance and the number of district eligible pupils, as those terms are defined in section 163.011, RSMo, for distribution of state school aid under section 163.031, RSMo. The attendance and dropout information shall be updated and monitored to determine all students who have dropped out of school since the previous report, and such dropouts shall be treated in the same manner as dropouts reported under subsection 1 of this section. The information obtained for this pupil attendance and dropout reporting system shall be limited to the name, address, phone number and attendance record of the student.

     3. The department shall annually report the four-year public high school graduation rate for the previous year for the state and for each school district to the governor and general assembly on or before December fifteenth of the school year. School districts shall annually report all attendance and dropout information required by the department by rule to calculate the graduation rates. For the purposes of this section, the "four-year public high school graduation rate" shall be the quotient of the number of graduates in the current year as of June thirtieth divided by the sum of the number of graduates in the current year as of June thirtieth plus the number of twelfth-graders who dropped out in the current year plus the number of eleventh-graders who dropped out in the preceding year plus the number of tenth-graders who dropped out in the second preceding year plus the number of ninth-graders who dropped out in the third preceding year. Such school shall provide the number of years such drop out students have attended the reporting school district.

     170.015. 1. Any course materials and instruction relating to human sexuality and sexually transmitted diseases shall:

     (1) Present abstinence from sexual activity as the preferred choice of behavior in relation to all sexual activity for unmarried persons;

     (2) Devote more attention to abstinence from sexual activity than to any other behavior;

     (3) Emphasize that abstinence from sexual activity is the only method that is one hundred percent effective in preventing pregnancy, sexually transmitted diseases and the emotional trauma associated with adolescent sexual activity;

     (4) Direct adolescents to a standard of behavior in which abstinence from sexual activity before marriage is recognized as the most effective way to prevent pregnancy and sexually transmitted diseases;

     (5) Teach contraception and condom use in terms of real human use failure rates instead of theoretical laboratory rates, if instruction on contraception and condoms is included in curriculum content;

     (6) Stress that sexually transmitted diseases are serious, possible, health hazards of sexual activity. Pupils shall be provided with statistics based on the latest medical information citing failure and success rates of condoms and other contraceptives in preventing acquired immune deficiency syndrome (AIDS), human papilloma virus and other sexually transmitted diseases, if instruction on contraception and condoms is included in curriculum content;

     (7) Include a discussion of the possible emotional and psychological consequences of preadolescent and adolescent sexual activity outside of marriage and the consequences of unwanted adolescent pregnancy and emphasize the importance of respect for monogamous marriage;

     (8) Advise pupils that teenage sexual activity places them at a higher risk of dropping out of school because of the consequences of sexually transmitted diseases and unplanned pregnancy;

     (9) Advise pupils of the laws pertaining to their financial responsibility to children born in and out of wedlock and that it is unlawful for persons of any age to have sexual relations with underage persons to whom they are not married pursuant to chapter 566, RSMo;

     (10) Emphasize that the pupil has the power to control personal behavior. Pupils shall be encouraged to base their actions on reasoning, self-discipline, sense of responsibility, self-control, and ethical considerations, such as respect for one's self and others; and

     (11) Teach pupils to not make unwanted physical and verbal sexual advances and how to say no to unwanted sexual advances. Pupils shall be taught that it is wrong to take advantage of, or exploit, another person. The material and instruction shall also encourage youth to resist negative peer pressure.

     2. A school district shall not distribute condoms or other contraceptives. Policies concerning referrals and parental notification regarding contraception may be determined by local school boards. Such policies shall be applied in a manner which is consistent with the provisions of section 167.611, RSMo.

     3. A school district which provides human sexuality instruction may separate students according to gender for instructional purposes.

     4. The board of a school district shall determine the specific content of the district's instruction in human sexuality, in accordance with subsections 1 to 3 of this section, and shall ensure that all instruction in human sexuality is appropriate to the age of the students receiving such instruction.

     5. A school district shall notify the parent or legal guardian of each student enrolled in the district of:

     (1) The basic content of the district's human sexuality instruction to be provided to the student; and

     (2) The parent's right to remove the student from any part of the district's human sexuality instruction.

     6. A school district shall make all curriculum materials used in the district's human sexuality instruction available for public inspection pursuant to chapter 610, RSMo, prior to the use of such materials in actual instruction.

     174.125. All teacher-training institutions, receiving state aid, shall provide courses in physical education, first aid and cardiac-pulmonary resuscitation for the proper preparation of teachers to carry out the rules and regulations of the state board of education under section 161.102, RSMo. Each of the five state colleges shall provide extension service of properly trained and qualified field advisers for the teachers and others engaged in carrying out the provisions of sections 161.102 and 168.171, RSMo, within their several territorial jurisdictions, such jurisdiction to be established and coordinated by the state commissioner of education.