This bill appropriates funds for the Arkansas Department of Education for the fiscal year ending June 30, 2026, detailing allocations for personal services and operating expenses. It establishes a maximum number of regular and temporary employees across various divisions, including Shared Services and the Division of Elementary and Secondary Education. The total salary allocations include $6,769,373 for regular salaries in Shared Services and $13,832,717 for State Operations, alongside additional appropriations for programs such as the Child Nutrition Program and Medicaid Reimbursement Program, culminating in over $1.2 billion in total appropriations.

Furthermore, the bill outlines specific funding for various educational initiatives, including over $50 million for school safety and nearly $100 million for educational freedom accounts. It allocates funds for programs like the Arkansas Better Chance Program and School Safety Grants, while also establishing a position pool to address staffing needs. The bill mandates prior approval from the Legislative Council or Joint Budget Committee for certain fund distributions and emphasizes compliance with fiscal control laws. An emergency clause is included to ensure the act takes effect on July 1, 2025, facilitating the timely operation of the Department of Education and its programs. The bill also incorporates several insertions and deletions to update fiscal year references and specific funding amounts.