SCR 80

2026 Regular Session  ENROLLED
SENATE CONCURRENT RESOLUTION NO. 80
BY SENATOR HENRY AND REPRESENTATIVES ADAMS, BACALA, BERAULT,
  BILLINGS, BOUDREAUX, BRASS, CARLSON, CARRIER, ROBBY
  CARTER, CARVER, COX, DEVILLIER, DICKERSON, ECHOLS,
  EGAN, FREEMAN, GLORIOSO, HEBERT, DANA HENRY, ILLG,
  MIKE JOHNSON, JACOB LANDRY, MACK, MCMAKIN, MURRAY,
  SAWYER, SCHLEGEL, VILLIO, WYBLE AND YOUNG
  A CONCURRENT RESOLUTION
To create and provide for a task force to study the minimum foundation program formula
        and recommend permanent, predictable funding for pay raises for teachers and
        support staff.
        WHEREAS, the Revenue Estimating Conference has recently reduced the official
state revenue forecast, projecting significant declines in anticipated collections for the
current and upcoming fiscal year, thereby increasing pressure on the state budget and
limiting the availability of recurring revenues; and
        WHEREAS, in response to these fiscal challenges, since 2024, the legislature and
the governor have demonstrated a consistent commitment to responsible budgeting practices,
including not using nonrecurring revenue for recurring expenses and avoiding structural
deficits that could jeopardize long-term fiscal stability; and
        WHEREAS, Governor Jeff Landry has instructed the legislature to find a source of
funding for permanent, predictable pay raises for teachers that will be durable across
changing fiscal conditions; and
        WHEREAS, the use of one-time funding sources to support ongoing obligations is
prohibited by Article VII, Section 10 of the Constitution of Louisiana, and is particularly
problematic when applied to recurring expenses such as employee compensation; and
        WHEREAS, the Louisiana Constitution also restricts the use of the Revenue
Stabilization Fund to limited purposes, including capital outlay, transportation infrastructure,
and certain declared emergencies, and does not authorize its use as a recurring funding
source for ongoing expenditures such as salaries or stipends; and
        WHEREAS, because compensation for teachers and support staff constitutes a
recurring obligation, reliance on the Revenue Stabilization Fund or any other nonrecurring
source to fund such compensation would be inconsistent with constitutional limitations and
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with sound fiscal policy; and
       WHEREAS, providing recurring compensation increases for teachers and support
staff requires a stable, predictable, and permanent source of revenue; and
       WHEREAS, Constitutional Amendment 2, was submitted to voters on the March 29,
2025, statewide election, as part of a broader revision of Article VII of the Constitution of
Louisiana, proposed, among other things, to redirect certain education trust funds and utilize
resulting retirement system savings to support permanent pay increases of $2,000 for
teachers and $1,000 for support staff, but was rejected by the voters; and
       WHEREAS, Constitutional Amendment 3, submitted to voters at the May 16, 2026,
statewide election, proposed a substantially similar approach to fund permanent pay
increases of $2,250 for teachers and $1,125 for support staff using redirected trust funds and
retirement system savings, and was likewise rejected by the voters for a second time; and
       WHEREAS, the recent failure of Constitutional Amendment 3, when considered
together with the Revenue Estimating Conference's downward revision of the official state
revenue forecast by over $100 million, has left unresolved the replacement of temporary
stipends with permanent pay increases for teachers and has heightened uncertainty for
employees and school systems preparing salary schedules and budgets for the 2026-2027
school year; and
       WHEREAS, these circumstances underscore the need for a funding structure for
teacher and support staff compensation that is not dependent on temporary mechanisms,
redirection of existing funds, or one-time solutions, but instead is grounded in a stable,
transparent, and sustainable framework within the state's core education funding system; and
       WHEREAS, such uncertainty complicates local school system budgeting,
undermines workforce stability, and impairs the ability of school systems to recruit and
retain qualified teachers and support staff, particularly in advance of the 2026-2027 school
year; and
       WHEREAS, the Minimum Foundation Program (MFP) is established in Article VIII,
Section 13(B) of the Constitution of Louisiana and serves as the framework through which
the state determines the cost of a minimum foundation program of education and equitably
allocates funding to parish and city school systems; and
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        WHEREAS, resolving the challenge of providing permanent, predictable
compensation for teachers and support staff requires a comprehensive evaluation of the MFP
and the state's primary constitutional mechanism for funding public education; and
        WHEREAS, the MFP formula has retained its core architecture since 1992, when a
major revision shifted the state from an expenditure-driven model to a student-driven
formula intended to promote equity in the distribution of educational resources; and
        WHEREAS, since that time, the MFP has evolved from two principal components
of state and local contributions with student-based weights into a four-level structure
incorporating additional policy choices, legacy allocations, and adjustments layered over
decades; and
        WHEREAS, while these additions have addressed specific needs over time, their
cumulative effect has resulted in a formula that reflects incremental policymaking rather
than a comprehensive, modern design aligned with current fiscal realities and workforce
priorities; and
        WHEREAS, MFP Level 1 determines the minimum cost of education based on the
educational needs of each student, with that cost shared equitably between the state and local
school systems according to local capacity to fund education through local tax revenues; and
        WHEREAS, MFP Level 1 applies a series of weights, including low income and
English language learner (22%), career and technical education (6%), special education
(150%), gifted and talented (60%), and economy of scale (0-20%), to reflect varying student
needs; and
        WHEREAS, MFP Level 2 provides incentives based on local effort and equalizes
differences among school systems with varying tax bases, reflecting longstanding policy
decisions regarding fairness in local contribution; and
        WHEREAS, MFP Level 3 includes legislative allocations such as continuing pay
raises, historical formula provisions, and a per-student operational cost allocation for
expenses including health insurance, retirement, and fuel; and
        WHEREAS, MFP Level 4 includes supplementary allocations and programs,
including compensation-related funding for teachers and support staff, along with additional
targeted initiatives added over time; and
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       WHEREAS, compensation for certificated personnel and noncertificated support
workers has been renewed annually as early as the 2001-2002 school year within Levels 3
and 4 of the MFP; and
       WHEREAS, the continued layering of formula components over decades, without
periodic redesign from first principles, has increased complexity, reduced transparency, and
limited the ability of the formula to clearly and consistently reflect present-day educational
priorities and fiscal constraints; and
       WHEREAS, ensuring a durable and predictable compensation structure for teachers
and support staff, consistent with constitutional requirements and fiscal discipline, may
require a modernization and restructuring of the MFP to improve clarity, sustainability, and
long-term effectiveness; and
       WHEREAS, the constitutional process requires the State Board of Elementary and
Secondary Education (BESE) to annually adopt the MFP formula, subject to approval by the
legislature, thereby establishing a structured but limited mechanism for modifying education
funding policy; and
       WHEREAS, while the Constitution of Louisiana defines the framework and purpose
of the MFP, it does not prescribe specific formula components or methodologies, allowing
for periodic evaluation and potential restructuring to better meet the needs of students,
educators, and taxpayers; and
       WHEREAS, the Louisiana Legislative Auditor has the authority to examine the
financial records of local school systems and evaluate compliance with the MFP, providing
an essential accountability function in ensuring effective use of public funds; and
       WHEREAS, on March 11, 2026, the State Board of Elementary and Secondary
Education adopted a formula for the 2026-2027 fiscal year and submitted it to the legislature,
continuing the constitutionally required process for funding public education; and
       WHEREAS, a comprehensive, top-to-bottom review of the MFP formula, its
structure, and its funding mechanisms is necessary to ensure that it remains equitable,
transparent, and sustainable and that it can support permanent and predictable compensation
for teachers and support staff in a manner consistent with the state's commitment to fiscal
discipline.
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        THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
create and provide for a task force to conduct a comprehensive, top-to-bottom review of the
minimum foundation program formula and to develop a recommended restructured formula
framework that improves transparency, equity, predictability, and long-term sustainability,
including permanent and predictable funding mechanisms for pay raises for teachers and
support staff, and to submit a report with proposed recommendations and formula language
to the legislature and to the David R. Poynter Legislative Research Library as required by
R.S. 24:771 and 772, no later than January 1, 2027.
        BE IT FURTHER RESOLVED that the task force shall not be limited to evaluating
incremental changes and is expressly authorized to develop recommendations from a zero
base, including a restructured or replacement formula model, without presuming the
continuation of the current Levels 1 through 4 or any existing legacy allocation.
        BE IT FURTHER RESOLVED that the task force shall produce a proposed revised
or replacement formula structure, a proposed formula language suitable for consideration
within the constitutional MFP process, and a transition framework identifying how existing
allocations, weights, and legacy components should be consolidated, reweighted, phased,
or otherwise incorporated to achieve a modernized, coherent formula.
        BE IT FURTHER RESOLVED that the task force's review shall include, at a
minimum:
        (1) The historical development of the MFP, including major revisions and the
evolution of formula components and levels.
        (2) Constitutional requirements for BESE's annual adoption of the formula and the
legislature's consideration of it, including the limits on legislative amendment of a formula
submitted by BESE.
        (3) The appropriate placement, structure, and treatment of compensation funding for
teacher and support staff pay raises within any retained, revised, consolidated, replaced,
restructured, or newly recommended formula, including whether such funding should be
incorporated into the base, included through weights, provided as a separate recurring
allocation, or otherwise structured to improve equity, transparency, predictability, and
sustainability.
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       (4) Student count methodology and timing, including the practical impacts of count
dates on school systems and enrollment volatility during the year.
       (5) Transparency and accountability mechanisms, including the operation of the 70%
expenditure requirement and how school systems classify and report expenditures to ensure
state funding reaches classrooms and employee paychecks.
       (6) Potential permanent and recurring funding mechanisms that comply with
constitutional and fiscal constraints and that align with the state's commitment to limiting
the use of nonrecurring revenue for recurring obligations.
       BE IT FURTHER RESOLVED that the task force shall consist of the following
members:
       (1) The president of the Senate, or his designee, who shall serve as chair.
       (2) The speaker of the House of Representatives, or his designee.
       (3) The chairman of the Senate Committee on Finance, or his designee.
       (4) The chairman of the House Committee on Appropriations, or his designee.
       (5) The chairman of the Senate Committee on Education, or his designee.
       (6) The chairman of the House Committee on Education, or his designee.
       (7) The chairman of the Senate Republican Legislative Delegation, or his designee.
       (8) The chairman of the Senate Democratic Legislative Delegation, or his designee.
       (9) The chairman of the House Republican Legislative Delegation, or his designee.
       (10) The chairman of the House Democratic Legislative Delegation, or his designee.
       (11) The governor of Louisiana, or his designee.
       (12) The president of the Louisiana Federation of Teachers, or his designee.
       (13) The president of the State Board of Elementary and Secondary Education, or his
designee.
       (14) The executive director of the Louisiana School Boards Association, or his
designee.
       (15) The executive director of the Louisiana Association of School Superintendents
and Administrators, or his designee.
       BE IT FURTHER RESOLVED that the task force shall solicit information from
classroom teachers, support staff, local school board members, superintendents, school
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business officials, BESE, the state Department of Education, Louisiana public charter school
leaders, the business community, and other stakeholders deemed appropriate by the chair.
       BE IT FURTHER RESOLVED that the Legislative Auditor is hereby requested to
examine and review the books and accounts of local public school systems to evaluate
compliance with the 70% expenditure requirement in the areas of instruction and school
administration at the school building level as required by the MFP, to make
recommendations to ensure that state funding is used uniformly and effectively for
instruction and employee compensation, to present its findings to the task force, and to assist
with additional matters related to the MFP as may be requested by the task force.
       BE IT FURTHER RESOLVED that each appointing or designating authority shall
submit the name of each appointee or designee to the secretary of the Senate no later than
July 1, 2026.
       BE IT FURTHER RESOLVED that the task force shall convene at the call of the
chair and may elect any other officer it deems appropriate.
       BE IT FURTHER RESOLVED that a majority of the task force shall constitute a
quorum, and official action shall require the affirmative vote of a majority of the members.
       BE IT FURTHER RESOLVED that the members of the task force shall serve
without compensation, except per diem or expense reimbursement to which they may be
individually entitled as members of their constituent organizations.
       BE IT FURTHER RESOLVED that the task force shall terminate on the date of the
submission of its report or January 1, 2027, whichever occurs first.
       BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
office of the governor, the president of the Louisiana Federation of Teachers, the president
of the State Board of Elementary and Secondary Education, the executive director of the
Louisiana School Boards Association, the Louisiana Legislative Auditor, and the executive
director of the Louisiana Association of School Superintendents and Administrators.
  PRESIDENT OF THE SENATE
  SPEAKER OF THE HOUSE OF REPRESENTATIVES
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