The bill appropriates a total of $3,480,713,330 for the Department of Education's Division of Elementary and Secondary Education for the fiscal year ending June 30, 2026. Key allocations include $190 million for minimum teacher salaries and raises, $246 million for enhanced student achievement funding, and $1.1 million for educational renewal zone grants. It also establishes maximum employee counts for various positions within the Department of Education and modifies existing laws by changing the effective dates for certain funding allocations from July 1, 2024, to July 1, 2025. Additionally, the bill allows for the transfer of unutilized funds from the Isolated Funding line item to the Special Needs Isolated Funding, ensuring efficient allocation of resources.

Moreover, the bill mandates the annual transfer of $200,000 from the Division of Elementary and Secondary Education Public School Fund Account to the University of Arkansas at Little Rock Fund for the Arkansas/STRIVE Program, exempting the funding from indirect costs. It allocates $250,000 for the Arkansas Governors School and specifies a minimum funding of $3,005,000 for the EAST Initiative each fiscal year. The bill also sets aside $5,300,000 for a matching grant program aimed at improving academic achievement among students eligible for national school lunch programs. An emergency clause is included to ensure the bill's effectiveness from July 1, 2025, reflecting the updated timeline for implementation.