This bill amends provisions related to the Idaho Digital Learning Academy (IDLA) as outlined in Section 22 of Senate Bill No. 1362. It specifies that the IDLA will utilize state-appropriated funds for the period from July 1, 2026, to June 30, 2027, to provide remedial coursework for students who are not proficient in Idaho's standards-based tests and to offer advanced opportunities, including access to dual credit courses, in accordance with State Board of Education rules.

The bill removes the previous cap on tuition charged by IDLA to Idaho school districts and charter schools, which was set at $40.00 per enrollment. Additionally, it clarifies that the list of services provided by IDLA is not exhaustive, allowing for the inclusion of other instruction and training as needed. The bill declares an emergency, making it effective immediately on July 1, 2026.