The bill amends the Arkansas Soft Drink Tax Proposed Referred Act of 1994 to establish the School Nurse Salary Trust Fund, which will be funded by a designated portion of the soft drink tax revenues. Specifically, it mandates that the first five million dollars ($5,000,000) collected annually from the soft drink tax be allocated to this trust fund, which is to be used exclusively for the salaries of public school nurses in Arkansas. The fund will also include grants, donations, and any remaining balances carried forward from year to year. This provision is set to expire on July 1, 2025, unless extended by the General Assembly.

Additionally, the bill includes a requirement for the House and Senate Committees on Education to review the distribution of proceeds from the soft drink tax and consider potential redirection of funds from other sources to support school nurse salaries. The amendments to the existing law clarify the allocation of tax revenues and emphasize the importance of funding for public school nurses, reflecting a commitment to enhancing healthcare support in schools.

Statutes affected:
HB 1803: 26-57-908