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In-class spending requirements. Provides for the reporting of a school corporation's expenditures for current operating expenses. Requires a school corporation to receive prior approval from the department of local government finance before making certain expenditures if: (1) the school corporation's total expenditures for instruction are less than 65% of the school corporation's total current operating expenditures; and (2) the school corporation is not operating on an approved plan that increases the school corporation's in-class spending percentage by at least two percentage points each year.