Proviso 1A.17 allows school districts to reimburse teachers up to $275 to offset expenses they incur for teaching supplies and materials. However, 1A.17 also provides that a school district may retain its allocation of teacher supply funds, instead of disbursing the funds to teachers, in order to avoid or decrease the impact of a teacher furlough, or to avoid the elimination of a teaching position. Districts may not utilize Proviso 1A.17 to increase salaries. If a district decides to retain the allocation of teacher supply funds, its board must vote to do so at a public meeting prior to the first day of the school year. Districts also must notify teachers in writing on or before the first day of the school year of the board's decision not to provide the teacher supply reimbursement, as well as the board's purpose in utilizing the funds. Districts that retain teaching supply funds also must display on the district's website the number of jobs saved through the use of the funds. Districts also must electronically forward a report on jobs saved to the Department of Education no later than December 31 of the current fiscal year.

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