The department of education and workforce shall compute and distribute state core foundation funding to each funding unit that is a joint vocational school district for the fiscal year as follows:

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For fiscal years 2024 and 2025:

The district’s funding base + [(the district’s state core foundation funding components for that fiscal year calculated under divisions (A)(1), (2), (4), (5), and (6) of this section – the district’s general funding base) X the district’s general phase-in percentage for that fiscal year] + [(the district’s disadvantaged pupil impact aid for that fiscal year calculated under division (A)(3) of this section – the district’s disadvantaged pupil impact aid funding base) X the district’s phase-in percentage for disadvantaged pupil impact aid for that fiscal year]

For fiscal year 2026 and each fiscal year thereafter, the sum of the district’s state core foundation funding components for that fiscal year calculated under divisions (A)(1), (2), (3), (4), (5), and (6) of this section.

(A) A district’s state core foundation funding components shall be all of the following:

(1) The district’s state share of the base cost, which is equal to the following:

(a) For fiscal years 2024 and 2025, an amount calculated according to the following formula:

(The district’s base cost calculated under section 3317.012 of the Revised Code) – (0.0005 X the lesser of the district’s three-year average valuation or the district’s most recent valuation)

However, no district shall receive an amount under division (A)(1) of this section that is less than 0.10 times the base cost calculated for the district under section 3317.012 of the Revised Code.

(b) For fiscal year 2026 and each fiscal year thereafter, an amount calculated in a manner determined by the general assembly.

(2) Additional state aid for special education and related services provided under Chapter 3323 of the Revised Code calculated as follows:

(a) For fiscal years 2024 and 2025, the sum of the following:

(i) The district’s category one special education ADM X the multiple specified in division (A) of section 3317.013 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage;

(ii) The district’s category two special education ADM X the multiple specified in division (B) of section 3317.013 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage;

(iii) The district’s category three special education ADM X the multiple specified in division (C) of section 3317.013 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage;

(iv) The district’s category four special education ADM X the multiple specified in division (D) of section 3317.013 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage;

(v) The district’s category five special education ADM X the multiple specified in division (E) of section 3317.013 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage;

(vi) The district’s category six special education ADM X the multiple specified in division (F) of section 3317.013 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage.

(b) For fiscal year 2026 and each fiscal year thereafter, the sum of the following:

(i) An amount calculated in a manner determined by the general assembly times the funding unit’s category one special education ADM;

(ii) An amount calculated in a manner determined by the general assembly times the funding unit’s category two special education ADM;

(iii) An amount calculated in a manner determined by the general assembly times the funding unit’s category three special education ADM;

(iv) An amount calculated in a manner determined by the general assembly times the funding unit’s category four special education ADM;

(v) An amount calculated in a manner determined by the general assembly times the funding unit’s category five special education ADM;

(vi) An amount calculated in a manner determined by the general assembly times the funding unit’s category six special education ADM.

(3) Disadvantaged pupil impact aid calculated as follows:

(a) For fiscal years 2024 and 2025, an amount calculated according to the following formula:

$422 X the district’s economically disadvantaged index X the number of students who are economically disadvantaged as certified under division (D)(2)(p) of section 3317.03 of the Revised Code

(b) For fiscal year 2026 and each fiscal year thereafter, an amount calculated in a manner determined by the general assembly.

(4) English learner funds calculated as follows:

(a) For fiscal years 2024 and 2025, the sum of the following:

(i) The district’s category one English learner ADM X the multiple specified in division (A) of section 3317.016 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage;

(ii) The district’s category two English learner ADM X the multiple specified in division (B) of section 3317.016 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage;

(iii) The district’s category three English learner ADM X the multiple specified in division (C) of section 3317.016 of the Revised Code X the statewide average base cost per pupil for that fiscal year X the district’s state share percentage.

(b) For fiscal year 2026 and each fiscal year thereafter, the sum of the following:

(i) An amount calculated in a manner determined by the general assembly times the funding unit’s category one English learner ADM;

(ii) An amount calculated in a manner determined by the general assembly times the funding unit’s category two English learner ADM;

(iii) An amount calculated in a manner determined by the general assembly times the funding unit’s category three English learner ADM.

(5) Career-technical education funds calculated under division (C) of section 3317.014 of the Revised Code.

(6) Career-technical education associated services funds calculated under division (D) of section 3317.014 of the Revised Code.

(B)(1) If a joint vocational school district’s costs for a fiscal year for a student in its categories two through six special education ADM exceed the threshold cost for serving the student, as specified in division (B) of section 3317.0214 of the Revised Code, the district may submit to the department documentation, as prescribed by the department, of all of its costs for that student. Upon submission of documentation for a student of the type and in the manner prescribed, the department shall pay to the district an amount equal to the sum of the following:

(a) One-half of the district’s costs for the student in excess of the threshold cost;

(b) The product of one-half of the district’s costs for the student in excess of the threshold cost multiplied by the district’s state share percentage.

(2) The district shall report under division (B)(1) of this section, and the department shall pay for, only the costs of educational expenses and the related services provided to the student in accordance with the student’s individualized education program. Any legal fees, court costs, or other costs associated with any cause of action relating to the student may not be included in the amount.

(C)(1) For each student with a disability receiving special education and related services under an individualized education program, as defined in section 3323.01 of the Revised Code, at a joint vocational school district, the resident district or, if the student is enrolled in a community school, the community school shall be responsible for the amount of any costs of providing those special education and related services to that student that exceed the sum of the amount calculated for those services attributable to that student under division (A) of this section.

Those excess costs shall be calculated using a formula approved by the department.

(2) The board of education of the joint vocational school district may report the excess costs calculated under division (C)(1) of this section to the department.

(3) If the board of education of the joint vocational school district reports excess costs under division (C)(2) of this section, the department shall pay the amount of excess cost calculated under division (C)(2) of this section to the joint vocational school district and shall deduct that amount as provided in division (C)(3)(a) or (b) of this section, as applicable:

(a) If the student is not enrolled in a community school, the department shall deduct the amount from the account of the student’s resident district pursuant to division (J) of section 3317.023 of the Revised Code.

(b) If the student is enrolled in a community school, the department shall deduct the amount from the account of the community school pursuant to section 3314.083 of the Revised Code.

(D) A joint vocational school district shall spend the funds it receives under division (A)(3) of this section in accordance with section 3317.25 of the Revised Code.

(E) For fiscal years 2024 and 2025, a school district shall spend the funds it receives under division (A)(4) of this section only for services for English learners.

(F) As used in this section:

(1) “Community school” means a community school established under Chapter 3314 of the Revised Code.

(2) “Resident district” means the city, local, or exempted village school district in which a student is entitled to attend school under section 3313.64 or 3313.65 of the Revised Code.