The bill mandates that each school district's board of education establish a policy allowing parents to object to educational materials or activities that they believe do not align with the approved district curriculum or state educational standards, or that conflict with their sincerely held beliefs. Parents can withdraw their child from the class or program where the objectionable material is presented without negatively impacting the student's academic records. However, students are still required to complete alternative assignments to receive credit for the course and fulfill graduation requirements. The policy must also outline procedures for implementation and provide options for alternative activities or resources when necessary.

Additionally, the bill defines key terms such as "activities," which encompasses various school-facilitated events but excludes student presentations, and "educational materials," which includes a wide range of instructional resources. The term "parent" is broadly defined to include legal guardians and others with authority over the child. The act will take effect upon its publication in the statute book.