Sec. 5. (a) In determining ADM, each kindergarten pupil who is at least five (5) years of age on the date set forth in subsection (b) shall be counted as:
(1) one (1) pupil, if the pupil is enrolled in a full-day kindergarten program; or
(2) one-half (1/2) pupil, if the pupil is enrolled in a half-day kindergarten program.
If a school corporation commences kindergarten in a school year, the ADM of the current and prior calendar years shall be adjusted to reflect the enrollment of the kindergarten pupils. A kindergarten pupil who is not at least five (5) years of age on the date set forth in subsection (b) may not be counted.
(b) The date referred to in subsection (a) is as follows:
(1) For the state fiscal year beginning July 1, 2018, August 1 of the school year.
(2) For the state fiscal year beginning July 1, 2019, September 1 of the school year.
(3) For a state fiscal year beginning on or after July 1, 2020, October 1 of the school year.
[Pre-2006 Recodification Citation: 21-3-1.6-1.1(d) part.]
As added by P.L.2-2006, SEC.166. Amended by P.L.213-2015, SEC.213; P.L.135-2018, SEC.5; P.L.108-2019, SEC.223.