This bill appropriates approximately $3.45 billion for the Department of Education's Division of Elementary and Secondary Education for the fiscal year ending June 30, 2026. It allocates funds for various programs, including $190 million for minimum teacher salaries and raises, $246 million for enhanced student achievement funding, and $142 million for public school employee insurance. The bill also establishes maximum employee counts and salary rates for positions within the Department of Education. Additionally, it allows for the transfer of unutilized funds from the Isolated Funding line item to the Special Needs Isolated Funding, ensuring efficient allocation to qualifying districts.

Furthermore, the bill outlines funding for specific educational initiatives, including $200,000 for the Arkansas/STRIVE Program, $250,000 for the Arkansas Governors School, and a minimum of $3,005,000 for the EAST Initiative. It also introduces a matching grant program aimed at improving academic achievement for students eligible for national school lunch programs, with $5,300,000 allocated for evidence-based programs. The Department of Education is mandated to report on fund distribution from the Public School Fund and the Educational Adequacy Fund. An emergency clause is included, allowing the act to take effect on July 1, 2025, to ensure the immediate preservation of public peace, health, and safety.