The Minnesota school finance system is the method by which funds are provided for the operation of public elementary and secondary schools and public postsecondary vocational-technical institutes. This document comprises a reference guide for state legislators to the Minnesota school finance system. It begins with historical and legal background information on school finance in Minnesota, along with a brief survey of school finance litigation and a description of the Minnesota public school system. Subsequent chapters cover: (1) basic shool finance terms and concepts; (2) the foundation aid program; (3) additional features of the foundation aid program; (4) funding for school transportation; (5) funding of special education and education for limited English proficient pupils; (6) funding of community, adult, and early childhood education; (7) vocational-technical education; (8) miscellaneous state funds for education; (9) tax relief aids and aids in lieu of taxes; (10) nonmaintenance school district levies; (11) capital finance; (12) school district accounting; (13) teacher retirement; and (14) teacher mobility incentives. (TE)