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Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 70, § 3

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) There shall be a foundation budget for the school district in each municipality, regional school district, independent vocational school and vocational school and agricultural school operated by a county.

The foundation budget shall be calculated based on each district’s foundation enrollment for the prior fiscal year. Foundation budgets shall be based on the per pupil amounts in table 1 and the foundation increment amounts in table 2; provided, however, that the special education in-school and special education tuitioned-out enrollments shall be assumed enrollments. Beginning in fiscal year 2021 and in each year thereafter, the employee benefits and fixed charges allotments shall be adjusted by the foundation employee benefits inflation rate and all other foundation allotments and foundation increments shall be adjusted by the foundation inflation index.

Each district’s wage adjustment factor shall be applied to all of the foundation allotments except the allotments for instructional materials, equipment and technology, employee benefits and fixed charges and special education tuition.

Table 1: Base Foundation Budget Amounts

Administration

Instructional
Leadership

Classroom
&
Specialist
Teachers

Other
Teaching
Services

Professional
Development

Instructional
Materials,
Equipment &
Technology

Guidance &
Psychological

Pupil
Services

Operations
&
Maintenance

Employee
Benefits/
Fixed
Charges

Special Ed
Tuition

Total, all
categories

Pre-School

195.97

353.93

1,622.88

416.22

64.18

234.89

188.97

46.96

450.66

745.55

0.00

4,320.21

Kindergarten (half)

195.97

353.93

1,622.88

416.22

64.18

234.89

188.97

46.96

450.66

745.55

0.00

4,320.21

Kindergarten (full)

391.93

707.86

3,245.76

832.47

128.42

469.78

377.95

93.97

901.30

1,491.09

0.00

8,640.53

Elementary

391.93

707.86

3,245.72

832.47

128.44

469.78

377.95

140.93

901.30

1,491.09

0.00

8,687.47

Junior/Middle

391.93

707.86

2,856.25

599.25

139.24

469.78

377.95

230.21

977.13

1,610.72

0.00

8,360.32

High School

391.93

707.86

4,200.34

498.88

135.01

751.65

394.09

530.85

947.43

1,422.01

0.00

9,980.05

Vocational

391.93

707.86

7,140.62

498.88

223.21

1,315.37

394.09

530.85

1,773.15

1,789.60

0.00

14,765.56

Special Ed in-school

2,704.98

0.00

8,925.75

8,333.85

430.57

375.82

0.00

0.00

3,021.59

3,392.84

0.00

27,185.40

Special Ed tuitioned-out

3,450.56

0.00

0.00

52.71

0.00

0.00

0.00

0.00

0.00

0.00

32,761.24

36,264.51

For each student identified as being low-income or an English learner, the increments in the following table shall be added to each foundation allotment.

Table 2: Incremental Foundation Budget Amounts

Administration

Instructional
Leadership

Classroom
&
Specialist
Teachers

Other
Teaching
Services

Professional
Development

Instructional
Materials,
Equipment &
Technology

Guidance &
Psychological

Pupil
Services

Operations
&
Maintenance

Employee
Benefits/
Fixed
Charges

Special Ed
Tuition

Total, all
categories

EL PK-5

100.50

175.87

1,231.05

175.87

50.24

125.61

75.37

25.13

301.48

276.36

0.00

2,537.49

EL 6-8

107.79

188.62

1,320.30

188.62

53.89

134.72

80.84

26.95

323.34

296.39

0.00

2,721.46

EL High School

129.34

226.35

1,584.36

226.35

64.66

161.66

97.00

32.34

388.01

355.67

0.00

3,265.74

0-5.99% Low-income

47.77

226.34

2,209.55

0.00

107.20

16.43

89.47

464.92

0.00

357.41

0.00

3,519.10

6-11.99% Low-income

50.76

240.49

2,347.65

0.00

113.90

17.46

95.06

493.98

0.00

379.75

0.00

3,739.05

12-
17.99% Low-income

53.74

254.64

2,485.75

0.00

120.60

18.49

100.66

523.04

0.00

402.09

0.00

3,958.99

18-
23.99% Low-income

56.73

268.78

2,623.85

0.00

127.30

19.51

106.25

552.09

0.00

424.43

0.00

4,178.94

24-
29.99% Low-income

59.71

282.93

2,761.94

0.00

134.00

20.54

111.84

581.15

0.00

446.77

0.00

4,398.88

30-
35.99% Low-income

66.88

316.88

3,093.38

0.00

150.07

23.01

125.26

650.89

0.00

500.38

0.00

4,926.75

36-
41.99% Low-income

74.05

350.83

3,424.81

0.00

166.15

25.47

138.68

720.63

0.00

553.99

0.00

5,454.61

42-
47.99% Low-income

81.21

384.78

3,756.24

0.00

182.23

27.94

152.10

790.36

0.00

607.60

0.00

5,982.48

48-
53.99% Low-income

88.38

418.74

4,087.68

0.00

198.31

30.40

165.52

860.10

0.00

661.21

0.00

6,510.34

54-
69.99% Low-income

95.54

452.69

4,419.11

0.00

214.39

32.87

178.94

929.84

0.00

714.83

0.00

7,038.21

70-
79.99% Low-income

107.49

509.27

4,971.50

0.00

241.19

36.97

201.31

1,046.07

0.00

804.18

0.00

7,917.98

80%+ Low-income

119.43

565.86

5,523.89

0.00

267.99

41.08

223.68

1,162.30

0.00

893.53

0.00

8,797.76

(b) The board shall promulgate regulations as needed to implement this section. The board shall submit any regulations to the senate and house committees on ways and means and the joint committee on education not less than 60 days before adoption. The joint committee on education shall review and may comment on these regulations during that time period.

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Cite this article: FindLaw.com - Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 70, § 3 - last updated January 01, 2025 | https://codes.findlaw.com/ma/part-i-administration-of-the-government-ch-1-182/ma-gen-laws-ch-70-sect-3/

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