This bill appropriates $5 million from the general fund of the state of Iowa to the Department of Education for the fiscal year 2026-2027. The funds are designated for deposit into the therapeutic classroom incentive fund, which is established under section 256.25. The purpose of this fund is to provide grants to school districts for the creation of therapeutic classrooms aimed at supporting learners aged 3 to 21 who face emotional, social, or behavioral challenges that hinder their educational success.

The bill emphasizes the importance of addressing the needs of these learners by facilitating the establishment of therapeutic classrooms, which are intended to create a more conducive learning environment for students who require additional support. The allocation of funds reflects a commitment to enhancing educational opportunities and outcomes for students with specific emotional and behavioral needs.