The bill amends the Arkansas Code to adjust transportation funding for school districts, changing the funding year from 2023-2024 to 2025-2026. It specifies the distribution of enhanced transportation funding, with various school districts receiving different amounts. For instance, the DeWitt School District will receive $8,790.15, while the Hamburg School District's funding will increase from $58,389 to $65,642.42. The bill also reflects numerous adjustments in funding allocations, with some districts experiencing increases, such as the Lead Hill School District, which will see its funding rise from $144,133 to $184,081.72, while others, like the Bentonville School District, will remain at $0.

Additionally, the bill proposes further adjustments for the 2026-2027 school year, including new funding for the Arkansas Military and First Responders Academy, which was previously allocated $0. It also includes deletions of previous funding amounts, reallocating resources to better serve the needs of various districts. For example, the Dardanelle School District's funding will increase from $5,055 to $27,379.79, while the McCrory School District's funding will be adjusted from $4,076 to $0. The bill includes an emergency clause to ensure timely implementation, emphasizing the state's obligation to provide adequate transportation funding for public schools in Arkansas.