AB1042,21 4Section 21 . 115.385 (2) of the statutes is amended to read:
AB1042,11,105 115.385 (2) Beginning with the accountability report published for the 2015-16
6school year, the
The department shall include in its annual school accountability
7report under sub. (1) charter schools established under s. 118.40 (2r) or (2x) and
8private schools participating in a parental the private school choice program under
9s. 118.60 or 119.23
. The department shall use the same criteria to measure the
10performance of all schools included in the annual school accountability report.
AB1042,22 11Section 22 . 115.385 (3) (intro.) of the statutes is amended to read:
AB1042,11,1512 115.385 (3) (intro.) On an accountability report published for a private school
13participating in a the private school choice program under s. 118.60 or 119.23, the
14department shall specify the percentage of pupils attending the private school under
15the private school choice program and comply with one of the following:
AB1042,23 16Section 23 . 115.385 (3) (b) of the statutes is amended to read:
AB1042,12,217 115.385 (3) (b) For a private school that submits achievement data for those
18pupils attending the private school under s. 118.60 or 119.23 the private school choice
19program
and achievement data for all other pupils attending the private school,
20assign to the private school a performance category derived from data about pupils
21attending the school under s. 118.60 or 119.23 the private school choice program and
22identify the performance category as the choice pupil performance category. The
23department shall also assign a 2nd performance category, derived from data about
24all pupils attending the private school including pupils attending the private school

1under s. 118.60 or 119.23 the private school choice program, as the private school
2performance category.
AB1042,24 3Section 24 . 115.385 (4) of the statutes is amended to read:
AB1042,12,174 115.385 (4) Annually, each public school, including a charter school, and each
5private school participating in a parental the private school choice program under
6s. 118.60 or 119.23
shall provide a copy of the school's accountability report to the
7parent or guardian of each pupil enrolled in or attending the school. Each school
8shall simultaneously provide to the parent or guardian of each pupil enrolled in the
9school a list of the educational options available to children who reside in the pupil's
10resident school district, including public schools, private schools participating in a
11parental
the private school choice program, charter schools, virtual schools,
12full-time or part-time open enrollment in a nonresident school district, the youth
13apprenticeship program under s. 106.13, the early college credit program, and
14options for pupils enrolled in a home-based private educational program. A school
15that does not operate high school grades is not required to include an educational
16option that is offered only to high school pupils in a list of educational options
17provided under this subsection.
AB1042,25 18Section 25. 115.39 (1) (b) 2. of the statutes, as created by 2023 Wisconsin Act
1920
, is amended to read:
AB1042,12,2120 115.39 (1) (b) 2. A private school participating in a the private school choice
21program under s. 118.60 or 119.23.
AB1042,26 22Section 26. 115.39 (3) (a) 2. b. of the statutes, as created by 2023 Wisconsin
23Act 20
, is amended to read:
AB1042,13,3
1115.39 (3) (a) 2. b. From the eligible schools identified under subd. 1., the office
2shall select at least 2 eligible schools that are private schools participating in a the
3private school choice
program under s. 118.60 or 119.23.
AB1042,27 4Section 27. 115.7915 (1) of the statutes is repealed and recreated to read:
AB1042,13,55 115.7915 (1) Definitions. In this section:
AB1042,13,66 (a) “Accrediting entity" has the meaning given in s. 118.70 (1).
AB1042,13,97 (b) “Administrator” means the superintendent, supervising principal,
8executive director, or other person who acts as the administrative head of a private
9school participating in the program under this section.
AB1042,13,1110 (c) “Disqualified accrediting organization" has the meaning given in s. 118.70
11(4).
AB1042,13,1212 (d) “Eligible school” means a private school located in this state.
AB1042,13,1413 (e) “January count date” means the 2nd Friday in January or an alternative
14date designated by the department under sub. (4) (c).
AB1042,13,1515 (f) “Preaccreditation" has the meaning given in s. 118.70 (13).
AB1042,13,1616 (g) “Preaccrediting entity" has the meaning given in s. 118.70 (14).
AB1042,13,1717 (h) “Resident school board” means the school board of a resident school district.
AB1042,13,1818 (i) “Resident school district” means the school district in which a pupil resides.
AB1042,13,2019 (j) “September count date” means the 3rd Friday in September or an
20alternative date designated by the department under sub. (4) (c).
AB1042,13,2121 (k) “Services plan” has the meaning given in 34 CFR 300.37.
AB1042,13,2222 (L) “Teacher” has the meaning given in s. 118.70 (19).
AB1042,28 23Section 28. 115.7915 (2) (c) of the statutes is repealed and recreated to read:
AB1042,13,2424 115.7915 (2) (c) The eligible school satisfies the requirements under sub. (2m).
AB1042,29 25Section 29. 115.7915 (2) (i) of the statutes is created to read:
AB1042,14,2
1115.7915 (2) (i) The eligible school maintains at least one physical location in
2this state from which the eligible school is operated.
AB1042,30 3Section 30. 115.7915 (2m) of the statutes is created to read:
AB1042,14,184 115.7915 (2m) Accreditation. (a) Each private school that begins
5participation in the program under this section in a school year beginning on or after
6the effective date of this paragraph .... [LRB inserts date], and that is not accredited
7by an accrediting entity, shall obtain preaccreditation by a preaccrediting entity by
8the first weekday in August before the first school term in which the private school
9begins participation in the program under this section, or by the first weekday in
10May if the private school begins participation in the program during summer school.
11A private school to which this paragraph applies may apply for and seek to obtain
12preaccreditation from one preaccrediting entity each school year. A private school
13to which this paragraph applies that fails to obtain preaccreditation as required
14under this paragraph may not begin participation in the program under this section
15until preaccreditation has been obtained, but the private school may apply for and
16seek to obtain preaccreditation from a preaccrediting entity for a subsequent school
17year. The fact that a private school has obtained preaccreditation does not require
18an accrediting entity to accredit the private school.
AB1042,14,2319 (b) Each private school that begins participation in the program under this
20section in a school year beginning on or after the effective date of this paragraph ....
21[LRB inserts date], and that is not accredited by an accrediting entity by the first
22weekday in August before the first school term in which the private school begins
23participation in the program under this section shall do all of the following:
AB1042,15,3
11. Apply for accreditation by an accrediting entity by the last weekday in
2December of the first school year in which the private school begins participation in
3the program under this section.
AB1042,15,64 2. Achieve accreditation by an accrediting entity by the first weekday in
5December of the 3rd school year following the first school year in which the private
6school begins participation in the program under this section.
AB1042,15,107 (c) 1. If a private school that is participating in the program under this section
8and that is accredited to offer instruction in any elementary grade, but not any high
9school grade, seeks to offer instruction in any high school grade, the private school
10shall do all of the following:
AB1042,15,1311 a. Apply for accreditation of the high school grades by an accrediting entity by
12the last weekday in December of the first school year in which the private school
13offers instruction in a high school grade.
AB1042,15,1614 b. Achieve accreditation for the high school grades by the first weekday in
15December of the 3rd school year following the first school year in which the private
16school provides instruction in a high school grade.
AB1042,15,2017 2. If a private school that is participating in the program under this section and
18that is accredited to offer instruction in any high school grade, but not any
19elementary grade, seeks to offer instruction in any elementary grade, the private
20school shall do all of the following:
AB1042,15,2321 a. Apply for accreditation of the elementary grades by an accrediting entity by
22the last weekday in December of the first school year in which the private school
23offers instruction in an elementary grade.
AB1042,16,3
1b. Achieve accreditation for the elementary grades by the first weekday in
2December of the 3rd school year following the first school year in which the private
3school provides instruction in an elementary grade.
AB1042,16,84 (d) 1. The governing body of a private school participating in the program under
5this section, except for a private school obtaining accreditation as allowed under par.
6(c), shall ensure that the private school continuously maintains accreditation from
7an accrediting entity as long as the private school continues to participate in the
8program under this section.
AB1042,16,159 2. The governing body of a private school participating in the program under
10this section shall, subject to subd. 3., annually, by the first weekday in August,
11provide the department with evidence demonstrating that the private school
12remains accredited for the current school year as required under this subsection.
13The governing body of the private school shall include as evidence of accreditation
14a notice prepared by an accrediting entity that confirms that the private school is
15accredited by that entity as of the date of the notice.
AB1042,16,1816 3. The governing body of a private school participating in the program under
17this section shall immediately notify the department if its accreditation status
18changes.
AB1042,16,2519 (e) If a private school participating in the program under this section learns
20that an accrediting entity with which the private school is maintaining accreditation,
21as required under this subsection, is a disqualified accrediting organization, the
22private school shall immediately notify the department in writing of this fact and
23shall obtain accreditation from an accrediting entity no later than 3 years from the
24date on which the private school learned that the accrediting entity is a disqualified
25accrediting organization.
AB1042,17,3
1(f) If any accrediting or preaccrediting entity determines during the accrediting
2or preaccrediting process that a private school does not meet all of the requirements
3under s. 118.165 (1), it shall report that failure to the department.
AB1042,17,134 (g) Notwithstanding pars. (a), (b), and (d), a private school that was a first-time
5participant in the program under this section before the effective date of this
6paragraph .... [LRB inserts date], and that qualified to participate in the program
7under this section as a private school approved under s. 118.165 (2), 2023 stats., is
8not required to meet the requirements under this subsection unless the private
9school adds a grade or changes its curriculum. If the private school adds a grade or
10changes curriculum in the 2025-26 school year or any school year thereafter, the
11private school shall achieve accreditation by an accrediting entity by December 15
12of the 3rd school year following the school year in which the private school adds a
13grade or changes its curriculum.
AB1042,17,1914 (h) Notwithstanding par. (c), a private school that participated in the program
15under this section in the 2024-25 school year, and for purposes of participating in
16that school year satisfied the requirement under s. 115.7915 (2) (c), 2023 stats., as
17an accredited private school, as required under s. 115.7915 (2) (c), 2023 stats., but
18was not accredited for each grade at which the private school offered instruction
19during the 2024-25 school year, shall do all of the following:
AB1042,17,2120 1. Apply for accreditation of all grades offered by the private school by an
21accrediting entity by December 31, 2025.
AB1042,17,2322 2. Achieve accreditation of all grades offered by the private school by December
231, 2028.
AB1042,31 24Section 31. 115.7915 (4) (c) of the statutes is created to read:
AB1042,18,6
1115.7915 (4) (c) If pupils enrolled in a private school participating in the
2program under this section or receiving a payment under sub. (4m) will not be in
3attendance at the private school on the 3rd Friday in September or the 2nd Friday
4in January because of a regularly scheduled holiday or for a reason approved by the
5governing body of the private school, upon request from the private school, the
6department shall designate an alternative count date for the private school.
AB1042,32 7Section 32. 115.7915 (4m) (e) 2. of the statutes is amended to read:
AB1042,18,178 115.7915 (4m) (e) 2. If a child who has been determined to be ineligible under
9subd. 1. continues to attend the private school he or she attended under a scholarship
10awarded under par. (a), for each school year the child attends the private school
11beginning with the school year following the determination under subd. 1., the
12department shall pay, from the appropriation under s. 20.255 (2) (az), to the private
13school, on behalf of the child's parent or guardian, an amount equal to the
14appropriate per pupil amount paid to a private school participating in a parental the
15private school
choice program under s. 118.60 or 119.23 in that school year. The
16department shall make scholarship payments under this paragraph in accordance
17with the payment schedule specified in s. 119.23 (4) (c) par. (b).
AB1042,33 18Section 33. 115.7915 (4m) (g) of the statutes is created to read:
AB1042,18,2519 115.7915 (4m) (g) Beginning in the 2025-26 school year, a private school
20participating in the program under this section shall engage an independent auditor
21to complete an enrollment attestation report for the September count date and for
22the January count date. An independent auditor completing an enrollment
23attestation report under this paragraph shall comply with the attestation standards
24established by the American Institute of Certified Public Accountants. Each
25enrollment attestation report shall identify at least all of the following:
AB1042,19,2
11. Pupils who were not eligible for a payment under this section but for whom
2the private school received a payment under this section.
AB1042,19,43 2. Pupils who have incorrect data in the department's database who are
4attending the private school under the program under this section.
AB1042,19,65 3. Pupils attending the private school participating in the program under the
6section for whom the private school did not receive a payment under this section.
AB1042,34 7Section 34 . 115.7915 (6) (e) of the statutes is amended to read:
AB1042,20,208 115.7915 (6) (e) Annually, by the last weekday in October 15 following a school
9year in which a private school participated in the program under this section, submit
10to the department an independent financial audit of the private school conducted by
11an independent certified public accountant, accompanied by the auditor's statement
12that the report is free of material misstatements and fairly presents the private
13school's eligible education expenses, and beginning in the 2nd school year a private
14school participates in the program under this section, a copy of a management letter
15prepared by the auditor
. If the private school annually received a total of at least
16$100,000 under this section and ss. 118.60 and 119.23 the private school choice
17program
in any school year, the audit shall be prepared in accordance with generally
18accepted accounting principles with allowable modifications for long-term fixed
19assets. If the private school has not annually received a total of at least $100,000
20under this section and ss. 118.60 and 119.23 the private school choice program in any
21school year, the audit shall be prepared as prescribed by the department by rule. The
22audit shall include a calculation of the private school's net eligible education
23expenses and a calculation of the balance of the private school's fund for future
24eligible education expenses. The auditor shall conduct his or her audit, including
25determining sample sizes and evaluating financial viability, in accordance with the

1auditing standards established by the American Institute of Certified Public
2Accountants. The department may not require an auditor to comply with standards
3that exceed the scope of the standards established by the American Institute of
4Certified Public Accountants. If a private school participating in a the program
5under this section is part of an organization and the private school and the
6organization share assets, liabilities, or eligible education expenses, the private
7school may submit an audit of the private school or of the organization of which it is
8a part. If a private school that is part of an organization with which it shares assets,
9liabilities, or eligible education expenses submits an audit of only the private school,
10the independent auditor shall use his or her professional judgment to allocate any
11shared assets, liabilities, and eligible education expenses between the organization
12and the private school. If a private school participating in the program under this
13section also accepts pupils under s. 118.60 or 119.23 the private school choice
14program
, the private school may submit one comprehensive financial audit to satisfy
15the requirements of this paragraph and ss. 118.60 (7) (am) 2m. and 119.23 (7) (am)
162m., whichever are applicable
the private school choice program. The private school
17shall include in the comprehensive financial audit the information specified under
18ss. 118.60 (7) (am) 2m. and 119.23 (7) (am) 2m. s. 118.83 (2). Each private school
19participating in the program under this section is subject to uniform financial
20accounting standards established by the department.
AB1042,35 21Section 35. 115.7915 (6) (em) of the statutes is created to read:
AB1042,21,722 115.7915 (6) (em) Beginning in the 2025-26 school year, if the private school
23participates in the private school choice program, received at least $50,000 in
24scholarships under this section in any previous school year, or expects to receive
25$50,000 in scholarships under this section during a school year, submit to the

1department evidence of sound fiscal and internal control practices as prescribed by
2the department by rule by the last weekday in October following the school year in
3which the private school participated in the program under this section. An
4independent auditor engaged to evaluate the private school's fiscal and internal
5control practices shall conduct the evaluation, including determining sample sizes,
6in accordance with attestation standards established by the American Institute of
7Certified Public Accountants.
AB1042,36 8Section 36 . 115.7915 (6) (i) of the statutes is amended to read:
AB1042,21,119 115.7915 (6) (i) Regularly report to the parent of a child attending the private
10school and receiving a scholarship under this section, except for the parent of a child
11who has been determined to no longer have a disability,
on the child's progress.
AB1042,37 12Section 37 . 115.7915 (6) (k) of the statutes is amended to read:
AB1042,21,1513 115.7915 (6) (k) Annually, on or before the first Monday after the 3rd Friday
14in
September 15, file with the department a report stating its summer daily
15attendance for each day of summer school for the purpose of sub. (4p).
AB1042,38 16Section 38. 115.7915 (6) (L) of the statutes is created to read:
AB1042,21,2117 115.7915 (6) (L) 1. a. Beginning in the 2025-26 school year, except as provided
18in subd. 1. b. or c. or 2., ensure that all of the private school's teachers have a teaching
19license issued by the department or a bachelor's degree or a degree or educational
20credential higher than a bachelor's degree, including a master's or doctorate, from
21a nationally or regionally accredited institution of higher education.
AB1042,21,2422 b. A teacher employed by the private school who teaches only courses in
23rabbinical studies is not required to have a bachelor's degree or a teaching license
24issued by the department.
AB1042,22,3
1c. An individual employed by a private school who holds a substitute teacher
2permit issued under s. 118.19 (7m) may teach at the private school as allowed under
3the substitute teacher permit.
AB1042,22,164 2. Any teacher employed on July 1, 2025, by a private school participating in
5the program under this section, who has been teaching for at least the 5 consecutive
6years immediately preceding July 1, 2025, and who does not satisfy the requirements
7under subd. 1. on July 1, 2025, shall apply to the department on a form prepared by
8the department for a temporary, nonrenewable waiver from the requirements under
9subd. 1. The department shall promulgate rules to implement this subdivision
10including the form of the application and the process by which the waiver application
11will be reviewed. The application form shall require the applicant to submit a plan
12for satisfying the requirements under subd. 1., including the name of the accredited
13institution of higher education at which the teacher is pursuing or will pursue the
14bachelor's degree and the anticipated date on which the teacher expects to complete
15the bachelor's degree. No waiver granted under this subdivision is valid after July
161, 2030.
AB1042,22,2017 3. a. Beginning in the 2025-26 school year, except as provided in subd. 3. b.,
18ensure that all of the private school's administrators have at least a bachelor's degree
19from a nationally or regionally accredited institution of higher education or a
20teaching license or administrator license issued by the department.
AB1042,22,2321 b. An administrator of the private school that prepares and trains pupils
22attending the private school in rabbinical studies is not required to have a bachelor's
23degree or a teaching license or administrator license issued by the department.
AB1042,22,2524 4. Beginning in the 2025-26 school year, ensure that all of the private school's
25teacher's aides satisfy at least one of the following:
AB1042,23,1
1a. The individual graduated from high school.
AB1042,23,32 b. The individual obtained a declaration of equivalency of high school
3graduation.
AB1042,23,54 c. The individual obtained a high school diploma by the administrator of a
5home-based private educational program.
AB1042,23,76 d. The individual obtained a general educational development certificate of
7high school equivalency.
AB1042,23,108 e. The individual obtained a degree or educational credential higher than a
9high school diploma, declaration of equivalency of high school graduation, or general
10educational development certificate of high school equivalency.
AB1042,39 11Section 39. 115.7915 (6) (m) of the statutes is created to read:
AB1042,23,1612 115.7915 (6) (m) Beginning in the 2025-26 school year, ensure that a pupil
13attending the private school under this section is not required to participate in any
14religious activity if the pupil's parent or guardian submits to the pupil's teacher or
15the private school's principal a written request that the pupil be exempt from
16religious activities.
AB1042,40 17Section 40. 115.7915 (6) (n) of the statutes is created to read:
AB1042,23,2118 115.7915 (6) (n) Beginning in the 2025-26 school year, if the private school
19offers virtual instruction to pupils receiving a scholarship under this section, ensure
20that a teacher is responsible for all of the following for each pupil receiving the virtual
21instruction:
AB1042,23,2222 1. Improving learning by planned instruction.
AB1042,23,2323 2. Diagnosing learning needs.
AB1042,23,2424 3. Prescribing content delivery through class activities.
AB1042,23,2525 4. Assessing learning.
AB1042,24,1
15. Reporting outcomes to administrators and parents and guardians.
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