SB635,2,95 121.91 (8) If a school district's initial revenue limit for the current school year,
6as calculated under s. 121.905 or sub. (2m), whichever is appropriate, before making
7any adjustments under sub. (3) or, (4) , or (9), is less than the amount determined by

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1multiplying the amount under sub. (2m) (i) 1. by the average of the number of pupils
2enrolled in the 3 preceding school years, the school district's initial revenue limit for
3the current school year, before making any adjustments under sub. (3) or, (4), or (9),
4is the amount determined by multiplying the amount under sub. (2m) (i) 1. by the
5average of the number of pupils enrolled in the 3 preceding school years. Any
6additional revenue received by a school district as a result of this subsection shall not
7be included in the base for determining the school district's limit under sub. (2m) for
8the following school year. This subsection does not apply to a school district's revenue
9limit calculated for the 2011-12 and 2012-13 school years.

SB635,2,1211 121.91 (9) If a school district operates a 4-year-old kindergarten program, its
12revenue limit shall be reduced by the amount determined as follows:

SB635,2,1513 (a) Determine the school district's initial revenue limit per pupil for the current
14school year, as calculated under s. 121.905 or sub. (2m), whichever is appropriate,
15before making any adjustments under sub. (3), (4), or (8).

SB635,2,1816 (b) Multiply the result in par. (a) by 0.5 or 0.6, depending on whether pupils
17enrolled in the school district's 4-year-old kindergarten program are counted under
18s. 121.004 (7) (c) or (cm).

SB635,2,2219 (c) If the result under par. (b) is greater than $7,000, reduce the school district's
20revenue limit by the amount of the difference multiplied by the average of the actual
21number of pupils attending the school district's 4-year-old kindergarten program in
22the current and the 2 preceding school years.