ECSheading
From the ECS State Policy Database
Finance--Taxes/Revenues--Alternative Revenues


Education Commission of the States • 700 Broadway, Suite 810 • Denver, CO 80203-3442 • 303.299.3600 • fax 303.296.8332 • www.ecs.org

This database is made possible by your state's fiscal support of the Education Commission of the States (ECS). Most entries are legislative, although rules/regulations and executive orders that make substantive changes are included. Every effort is made to collect the latest available version of policies; in some instances, recent changes might not be reflected. For expediency purposes minimal attention has been paid to style (capitalization, punctuation) and format.

Please cite use of the database as: Education Commission of the States (ECS) State Policy Database, retrieved [date].

State Status/Date Level Summary
CORejected by voters 11/2014P-12Horse Racetrack Casino Gambling
Amendment 68
Permits casiono gambling at horse racetracks in Arapahoe, Mesa, and Pueblo counties, limited to one racetrack in each county. Distributes new casino gambling tax revenue to K-12 public schools.
This measure will appear on the November 2014 ballot to be approve...

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HISigned into law 06/2013P-12Leasing Public School Lands
S.B. 237
Establishes a pilot program to generate revenue through the lease of public school lands for public purposes. Establishes the school facilities subaccount for all proceeds from the leases, permits, interest income, and other revenue generated from the non-perm...

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UTSigned into law 03/2013P-12Education Contribution on Tax Returns
S.B. 141
Amends the Individual Income Tax Contribution Act to provide an individual income tax contribution for education. Creates the Invest More for Education Account within the Uniform School Fund. Permits an individual to designate a contribution to the account on ...

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CAVetoed 09/2012Postsec.California Hope Public Trust
A.B. 2442
Primarily from bill summary: Provides that the purpose of the California Hope Public Trust is to increase revenue for higher education by developing state properties that are currently underutilized. Establishes the California Hope Public Trust in state govern...

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HISigned into law 07/2012P-12School Facilities Special Fund
S.B. 2534
Establishes a school facilities special fund, to be administered by the department of education in consultation with the board of education. Provides all proceeds from leases, permits, interest income generated from public school lands and facilities, and othe...

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OKSigned into law 05/2011P-12Public School Classroom Support Revolving Fund
H.B. 1852
The measure creates the Public School Classroom Support Revolving Fund to be used for grants to public classroom teachers. The State Board of Education will award the grants and establish the criteria for and application process for the grants. Teachers must u...

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HIBecame law without governor's signature 07/2010P-12Department of Education and School Parking Fees
S.B. 2256
Authorizes the department of education to make rules governing traffic and parking conditions on roadways and other areas under the jurisdiction of the department, including rules for the assessment of parking fees. Requires such fees to be deposited into the ...

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UTSigned into law 03/2010P-12Autism Awareness Funds
H.B. 327
Creates an Autism Awareness support special group license plate for programs that create or support autism awareness programs. Requires applicants for a new plate to make a $25 annual donation to the Autism Awareness Restricted Account. Creates the Autism Awar...

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OHSigned into law 03/2010P-12Funds for Simulated Driving Curriculum
H.B. 27
Creates the teen driver education license plate fund in the state treasury, from applicants who obtain teen driver education license plates. Directs the department of public safety to use the money in the fund to fund the rental, lease or purchase of the simul...

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CASigned into law 10/2009P-12District-Sponsored Bingo Games
S.B. 126
Deletes a reference to school districts in provisions specifying the organizations that may conduct bingo games. Authorizes charitable organizations affiliated with a school district to conduct bingo games. http://www.leginfo.ca.gov/pub/09-10/bill/sen/sb_0101-...

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WASigned into law 04/2009P-12Finance Adequacy
H.B. 2261--Section 112, Technical Working Group
Section 112 instructs the office of financial management, with assistance and support of the office of the superintendent of public instruction, to convene a technical working group to: develop the details of the funding formulas under RCW 28A.150.260; recomme...

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SDSigned into law 03/2009P-12Finance
S.B. 165
Provides that school district governing boards may authorize one or more private, nonprofit benevolent organizations to, independently of the control of the school district, accept and solicit donations, gifts, grants, or other private financial resources for ...

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ILSigned into law 08/2008P-12
Postsec.
Community College
Wind Generation Turbine Farms
H.B. 4646
Provides that a county, municipality, school district, community college district or other unit of local government may either individually or jointly own and operate a wind generation turbine farm that reduces energy or other operating costs. Provides that su...

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ILSigned into law 08/2008Postsec.
Community College
Police Association License Plates
H.B. 5607
Provides for the issuance of Police Association License Plates. Provides that certain amounts of the license plate issuance and renewal fees must be deposited into the police association fund. Creates the police association fund; provides that all funds in the...

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LABecame law without governor's signature 06/2008Postsec.
Community College
Special College and University License Plates
H.B. 1240
Relates to special college and university license plates. Amends present law which requires a royalty fee for the use of an institution's design on a special license plate to be paid to such institution. Provides that the royalty fee is an annual fee. http://w...

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ILSigned into law 08/2007Postsec.
Community College
Scholarship Funds from License Plates
S.B. 169
Specifies that scholarship awards from moneys deposited into the state college and university trust fund are to support Illinois residents. Directs the state treasurer to create separate accounts within the university grant fund for each university or college ...

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ILSigned into law 08/2007P-12Agriculture in the Classroom Fund
H.B. 1024
Creates the Agriculture in the Classroom Fund in the State treasury. Provides for the issuance of Agriculture in the Classroom license plates. Provides that in addition to the appropriate registration fees, an applicant for the special plate must be charged a ...

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TNSigned into law 06/2007P-12School Support Organization Financial Accountability Act
S.B. 2054
States that the general assembly recognizes the importance of school support organizations in providing financial support to help carry out academic, arts, athletic, and social programs to further educational opportunities for the children of Tennessee. The ge...

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NDSigned into law 04/2007P-12
Postsec.
Fee-Based Catering Services
S.B. 2344
Allows institutions of higher education and school districts to provide (for fee) catered meal services off-site as long as those functions meet certain parameters (i.e., are related to school or institution activities).
http://www.legis.nd.gov/assembly/60-200...

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IDSigned into law 03/2007P-12Public School Permanent Endowment Fund
S.B. 1098
Amends existing law to require that property from an estate with no heirs or other claimants be paid to the Public School Permanent Endowment Fund; provides for distribution of funds received as unclaimed dividends and interest paid by Idaho corporations to th...

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SDUnofficially approved by Voters. 11/2006P-12Revenue for "Education Enhancement"
V. 5
(INITIATED MEASURE 2) Increases the tax on cigarettes and tobacco products; dedicates revenue for tobacco prevention and cessation program, for property tax reduction, for education enhancement and for health care; makes an appropriation....

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LASigned into law 06/2005P-12
Community College
Donation of Political Subdivisions' Surplus Computer Equipment
S.B. 218
Requires political subdivisions to establish procedures to give first priority for donation of their surplus computer equipment to public elementary and secondary schools in the state and community and technical colleges under the management and control of the...

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SCSigned into law 05/2005P-12Arts Awareness License Plates
S.B. 418
Adds a new Section 56-3-5400. Allows the department to issue Arts Awareness special license plates to establish a special fund to be used by the South Carolina Arts Commission for the purpose of funding activities that support a thriving arts environment in So...

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ARSigned into law 04/2005P-12Seized Motor Vehicles
H.B. 2828
Allows motor vehicles seized by law enforcement agencies to be donated to school districts for driver's education courses. http://www.arkleg.state.ar.us/ftproot/bills/2005/public/hb2828.pdf...

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WYSigned into law 02/2005P-12Wyoming Oil and Gas Conservation Commission Penalties
S.F. 73
Unless otherwise provided by law, all civil or administrative fines or penalties collected under this article are to be paid over to the state treasurer to be credited to the public school fund of the county in which the violation for which the fine or penalty...

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LASigned into law 06/2004Postsec.Motor Vehicle License Plates
H.B. 246
Creates the Louisiana State University National Champions and Southern University Black College National Champions prestige license plates. Each license issued shall be assessed a one-time $25 royalty fee, which monies must be used solely for academic or finan...

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KSSigned into law 05/2004P-12Motor Vehicle License Plates
H.B. 2947
Requires a person or organization sponsoring a distinctive license plate to submit to the Division of Vehicles a nonrefundable amount not to exceed $10,000 to defray the division's cost for developing the distinctive license plate; discontinues issuance of dis...

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KSSigned into law 04/2004P-12Motor Vehicle License Plates
H.B. 2143
Regulates distinctive license plates; requires an organization sponsoring a distinctive license plate to submit a nonrefundable fee; creates the distinctive license plate fund to deposit the distinctive license plate application fees; discontinues issuance of ...

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LASigned into law 06/2003P-12Charitable Gambling
H.B. 162
Repeals provision allowing only one parent-teacher association or booster club for each school. http://www.legis.state.la.us/bills/byinst.asp?sessionid=03RS&billid=HB162&doctype=BT...

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OKSigned into law 05/2003P-12School Sales Tax Exemption
H.B. 1002
Deletes the sales tax exemption for sales of tangible personal property by accredited public and private schools to allow for the sale of rings, bracelets, necklaces and other similar items that exceed a certain cost under such exemption....

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MDSigned into law 05/2003P-12Paper Gaming to Pay for Specified School Costs
H.B. 1000
Establishes in Allegany County a licensing procedure for specified for-profit businesses and qualified organizations to sell paper gaming devices and for persons to sell paper gaming devices to licensees; authorizes the board of county commissioners to impose ...

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OKSigned into law 05/2003P-12Crimes And Punishments
S.B. 837
Allows raffles to be conducted by churches, schools and affiliated entities, and certain organizations and states that such raffles are not a violation of lottery or gambling laws of the state. Any raffle conducted by a qualified organization must be conducte...

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OKSigned into law 05/2003P-12District Funds
H.B. 1572
Authorizes school districts which receive gifts, grants, or donations of monies for noncapital expenditures to place the monies in the general fund, and such monies shall not be required to be used during the year in which the money was received but may accum...

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WVSigned into law 04/2003P-12School Property Leases
S.B. 522
Relates to county boards of education to lease school property no longer needed....

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MSSigned into law 03/2003P-12Timber Disposal on Highways to Benefit Education Enhancment Fund
S.B. 2102
Allows the Mississippi Transportation Commission to enter into an agreement with the state forestry commission for the general supervision and management of timber on selected portions of the rights-of-way of the interstate highway system and those completed s...

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UTSigned into law 03/2003P-12Education Support License Plates
S.B. 176
Modifies the Motor Vehicles Code by adding a Public Education Support special group license plate to provide financial support to the state public education....

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WYSigned into law 02/2003P-12Sales Tax School Fundraiser Events
H.B. 161
Provides a sales tax exemption for school fundraising activities....

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CTSigned into law 06/2002P-12
Postsec.
United We Stand Tuition and Fee Waivers
S.B. 102
Requires the issuance of United We Stand commemorative number plates, most funds from which are to go to the commemorative account. Establishes "United We Stand commemorative account, 50% of which is to pay tuition and fees waivers at the University of Connect...

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IASigned into law 04/2002P-12Changes to Statutes Regarding School Raffles
H.B. 2109
Relates to the regulation of games of skill or chance and raffles conducted for fundraising by charitable, religious, educational, public, civic, or patriotic organizations, or other entities, or between individuals....

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KYSigned into law 04/2002P-12Proceeds of Coal Sale to Educational Organizations
H.B. 405
Provides that a mining permit is not required of a landowner if coal extraction is related to construction, and the coal or proceeds of a coal sale are donated to charitable, governmental,or educational organizations; requires that technical assistance be prov...

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MESigned into law 04/2002P-12
Postsec.
Maine Black Bears Scholarship Fund
H.B. 1506
Creates the Maine Black Bears Scholarship Fund for need-based scholarships to attend the University of Maine; authorizes the distribution of Maine Black Bears Licence Plates, $10 from the sale of which is to go to the Maine Black Bears Scholarship Fund. http:/...

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INSigned into law 03/2002P-12District Donations to Charitable Foundations
H.B. 1201
Allows the governing body of a school corporation to donate specified sources of revenue to a charitable nonprofit community foundation if the foundation retains all rights to the donation and agrees to: (1) hold the donation as a permanent endowment; (2) dist...

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KYSigned into law 03/2002P-12
H.B. 254
Creates a special Parent-Teacher Association license plate....

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NYSigned into law 09/2001P-12License Plates to fund Agriculture in the Classroom
S.B. 3077
Authorizes distinctive agriculture license plates to fund Agriculture in the Classroom programs; establishes a fund for deposit of fees associated with such license plates to provide funds for such program....

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AKSigned into law 06/2001P-12
Postsec.
The use of tobacco fund to finance school construction
H.B. 234
Relates to funding and use of the Tobacco Use Education and Cessation Fund; Relates to finance of construction and major maintenance of public school facilities; authorizes the commissioner of revenue to sell the right to receive a portion of the anticipated r...

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HISigned into law 05/2001P-12Tax Return Funds Earmarked for Education
S.B. 1211
NOTWITHSTANDING ANY LAW TO THE CONTRARY, ANY INDIVIDUAL WHOSE STATE INCOME TAX REFUND FOR ANY TAXABLE YEAR IS $ 2 OR MORE MAY DESIGNATE $ 2 OF THE REFUND TO BE DEPOSITED INTO THE HAWAII SCHOOL-LEVEL MINOR REPAIRS AND MAINTENANCE SPECIAL FUND ...

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ARSigned into law 04/2001P-12Income Tax Checkoff for Schools of Deaf/Blind
H.B. 2267
Establishes an income tax checkoff for the Arkansas School for the Blind and Arkansas School for the Deaf....

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ARBecame law without governor's signature 04/2001P-12Alcoholic beverages tax to provide funding for the child care for working families act
S.B. 576
Relates to the imposition and collection of an alcoholic beverages tax to provide funding for the child care for working families act and the Arkansas Better Chance education program....

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INSigned into law 04/2001P-12Education license plates
H.B. 2126
Continues the division of fees collected from the education license plates as follows: 25% to the School Intervention and Career Counseling Development Fund, 75% to local education foundations....

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SDSigned into law 02/2001P-12Contracts With Soft Drink Vendors
H.B. 1070
Allows vendors to sell soft drinks or other concessions on school property; permits a school district to enter into contracts for sale of soft drinks or other concessions....

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VASigned into law 02/2001P-12Tax Refunds as School Contributions
H.B. 2583
Permits individuals to designate that a specified amount of their income tax refunds, or additional amounts, be contributed to local school improvement projects....

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SDUnofficially approved on the ballot 11/2000P-12Investments of School Funds
V. 5
CONSTITUTIONAL AMENDMENT E (SJR-1-2000); permits the investment of the Permanent School Funds in certain stocks, bonds, mutual funds, and other financial instruments and the use of a certain portion of the interest and income to increase the principal in the F...

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UTUnofficially approved by voters 11/2000P-12Revenues for Deposit to Uniform School Fund
V. 2 Ballot Initiative
Relates to forfeiture of assets and property; establishes uniform procedures for the forfeiture of property; forbids forfeiture against innocent owners; permits law enforcement officials to seize contraband and the proceeds and instrumentalities of crime; prov...

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HISigned into law 06/2000P-12Local School Funds
H.B. 1905
Establishes a pilot project that requires moneys collected by any public school from rental fees for usage of facilities to be deposited with that school rather than the General Fund....

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NHSigned into law 05/2000P-12Use of Education Trust Fund
H.B. 1316
Prohibits school districts from using disbursements from the Education Trust Fund as unanticipated revenue....

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CADied 03/2000P-12Proposition 28
V. 19
PROPOSITION 28 Repeals additional $ .50 per pack tax on cigarettes and equivalent increase in state tax on tobacco products previously enacted by Proposition 10 at the 11/3/99 election. Provides for elimination of funding for Proposition 10 early childhood dev...

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NESigned into law 03/2000P-12Tobacco Fund Settlement
L.B. 1436
Relates to the tobacco fund settlement; creates the Teen Tobacco Education and Prevention Project; creates a committee and a fund; harmonizes provisions; repeals the original sections....

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VASigned into law 03/2000P-12Revenues from License Plates
S.B. 413
Authorizes the issuance of special license plates with a design incorporating an apple, representing teachers and education; designates an additional fee of $ 25 to be paid to the State Treasury and distributed to the Department of Education to purchase textbo...

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WASigned into law 03/2000P-12Student Fund-Raisers
H.B. 2332
Declares an intent to allow students to broaden the types of fund-raisers that they may conduct for charitable purposes in their private non-associated student body capacities, and ensure that these funds will be separate from student body funds to avoid const...

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