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 and clarifying the definition of "school district" for grant distribution purposes.

Additionally, 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 to support the Arkansas/STRIVE Program, with no indirect costs incurred. It allocates funds for the Arkansas Governors School, the EAST Initiative, and a matching grant program aimed at improving academic achievement for students eligible for national school lunch programs. The bill includes reporting requirements for fund distributions and balances, and an emergency clause is included to ensure its immediate effectiveness.