FISCAL NOTE
Date Requested: February 17, 2026
Time Requested: 01:38 PM |
| Agency: |
Education, WV Department of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2688 |
Introduced |
HB5637 |
|
|---|
| CBD Subject: |
Education (K12) |
|---|
|
FUND(S):
0317
Sources of Revenue:
General Fund
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This proposed legislation adds weighted funding into the formula for students with unique learning needs and has a fiscal impact on the West Virginia Department of Education (WVDE) at an estimated amount of $271,993,788 under the Public-School Support Plan (PSSP) for the 2026-27 school year and each subsequent year.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
271,993,788 |
271,993,788 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
271,993,788 |
271,993,788 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
The total estimated cost to the WVDE under the Public School Support Plan (PSSP) for the proposed legislation is $271,993,788 for the 2026-27 year and each subsequent year.
Certified enrollment data as of October 1, 2025, for school year 2025-26 was used to calculate the estimated costs associated with the enactment of this proposed legislation. Currently, the estimated cost of the proposed legislation includes the following identified students (please see the memorandum section for further details and complications):
1. Students with disabilities (IDEA eligible)
2. Gifted and Exceptionally Gifted students
3. Students with a 504 plan
4. English as a Second Language students
The total students identified under the 4 categories above total 65,424.00 FTE. Since these students are currently included in net enrollment utilized in the calculation for PSSP, an additional 32,712.00 FTE students (65,424.00 FTE * 0.5) were added to net enrollment to incorporate a “one and one-half times the number of students enrolled” as stated in the bill. This method prevented duplication of student enrollment.
The estimated cost for the proposed legislation for the 2026-27 year is $271,993,788. This consists of an increase in Step 1 (Allowance for Professional Educators) of $127,160,042 due to an additional 2,369.49 funded positions, Step 2 (Allowance for Service Personnel) of $53,350,966 due to an additional 1,776.35 funded positions, Step 5 (Allowance for Student Support Personnel) of $8,806,655 due to an additional 163.65 funded positions, Step 3 (Allowance for Fixed Charges) of $15,486,185, Steps 6b & 6c (Allowance for Substitutes) of $4,732,942, Retirement of $14,407,074 and PEIA of $48,049,925.
This cost estimate does not assume the passage of other legislation that may impact the PSSP, resulting in an increased costs for the pay increases provided in this bill.
Memorandum
The WVDE would recommend that the “Students with unique learning needs which encompass students with disabilities” language in the proposed legislation be more clearly identified. Currently, the estimated cost of the proposed legislation includes the following students:
1. Students with disabilities (IDEA eligible)
2. Gifted and Exceptionally Gifted students
3. Students with a 504 plan
4. English as a Second Language (ESL)
Please see below for explanation of data currently included in the estimated cost of this proposed legislation:
Annually, The Office of Special Education at WVDE collects enrollment by exceptionality data based on students eligible for and receiving services under the Individuals with Disabilities Education Act (IDEA).
The data includes the following:
1. Students with disabilities (IDEA-eligible).
2. Gifted and Exceptionally Gifted students
If Gifted and Exceptionally Gifted students are not intended to receive the additional weighting, they should be explicitly excluded in statutory language.
Unlike special education services provided under the Individuals with Disabilities Education Act (IDEA), a Section 504 Plan does not require the student to need specialized instruction but is designed to provide equal access to education through reasonable accommodations. These plans are for students who have a physical or mental impairment that substantially limits one or more major life activities (such as learning, concentrating, breathing, walking, or communicating).
While the WVDE has data on students with Section 504 plans and these students are currently included in the cost estimate, there is not a unified statewide reporting standard. If it is the intent of the legislature to include these students, the WVDE would need to establish this standard.
If students with a section 504 plan are not intended to receive the additional weighting, the language in the bill should be changed to reflect this intent.
Currently, a student may simultaneously qualify as ESL and as a student with a disability under the Individuals with Disabilities Education Act (IDEA) or as a student served under a Section 504 plan. The Legislature should clarify whether the intent of the legislation is to provide a single additional 50% enrollment weight per qualifying student, regardless of multiple qualifying categories, or to provide a separate 50% weight for each qualifying category. If it is the intent of the legislature to provide a separate 50% weight for each qualifying category, WVDE would need to establish additional reporting requirements to ensure the necessary data is captured.
Person submitting Fiscal Note: Tina Payne
Email Address: tina.a.payne@k12.wv.us