• Cuts aid to schools by about $900 million, or 9%, and reduces how much schools can collect from property taxes per student.

• Reduces per pupil allowable revenues by 5.5%. The average allowable revenue per pupil was $10,107.42 in 2009-10. A 5.5% reduction translates into a $551 loss per pupil. Actual dollar losses will be greater based on final 2010-11 per pupil amounts.Current law (DPI proposed budget) has a $200 per pupil increase for this school year. This budget proposal therefore cuts $751 per pupil from current law. With 872,436 students in the state, the total reduction amounts to a $655,199,436 loss in funding for Wisconsin’s children. (http://www.tosateachers.org/uploads/Walker_Budget_Initial_Analysis.pdf)
• Expands private, tax-supported schools by:
• Phasing out income eligibility criteria so that families can get tax vouchers to attend private school regardless of income. 
• Expands voucher program to all schools in Milwaukee County, allowing vouchers for Milwaukee residents to attend schools outside of the city.
• Eliminates the enrollment cap on the voucher program.
• Allows all 4-year UW System campuses to establish charter schools.
•  Independent charter schools are allowed to hire non-licensed teachers.
• Repeals virtual charter school enrollment cap.
• Charter funding is given first draw from state equalized aid.

(http://www.tosateachers.org/uploads/Walker_Budget_Initial_Analysis.pdf)

• Repeals guarantee that school district revenues cannot go below prior year amount.
• Reduces low revenue amount to $8,900 per pupil, lowering the floor for per pupil expenditures.
• Reduces equalized aid by $749.4 million (8 percent) of state equalized aid for the biennium.
• Eliminates state funding for advanced placement classes, for at-risk children, and repeals a class size reduction program in Milwaukee, Kenosha, Beloit and Racine. 

• Eliminates the requirement that schools be open 180 days a year. Schools could meet for fewer, but longer, days as long as the same minimum number of classroom hours were retained. 

• Eliminates or cuts programs to students with particular service needs. Cuts to public education include state grants that would provide alternative education for struggling students ($4.5 million), alcohol and drug treatment programs ($8.7 million), bilingual-bicultural education (10% cut) and 4-year-old kindergarten (10% cut).

• Spends $1.2 million ($600,000 in each of the next two years) to implement recommendations of a new task force appointed by Walker that would develop a third-grade reading test. The state Department of Public Instruction (DPI) is questioning the constitutionality of Walker's plan to allocate funding for the test to the Department of Administration, because the the state constitution says supervision of public instruction is vested in the state superintendent of public instruction. DPI also questions the necessity of the test, given the state's existing 3rd grade reading test, and state plans to switch to a new testing system that will be comparable to other state tests. (WSJ 3/2/11).

• Eliminates a requirement that Milwaukee public school teachers reside in Milwaukee.