This bill appropriates funds to support community colleges in Nebraska, specifically for dual enrollment programs. It allocates $13,062,234 from the General Fund for the fiscal year 2025-26 and $14,062,234 for the fiscal year 2026-27, designated for state aid to community colleges under Agency 83, Program 151. The funds are intended to be distributed to community college areas based on the full-time equivalent enrollment in dual-credit courses, ensuring that the financial support is directly proportional to the number of students participating in these programs. The bill defines dual-enrollment courses as those that count towards both high school graduation and postsecondary education credits.

Additionally, the bill emphasizes the intent of the Legislature for the distributed amounts to be used to reduce tuition costs for students enrolled in dual-enrollment courses. The act is declared an emergency measure, allowing it to take effect immediately upon passage and approval.