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 used exclusively for dual enrollment, which allows high school students to earn college credit. The distribution of these funds will be based on the full-time equivalent enrollment in dual-credit courses reported by the community colleges to the Coordinating Commission for Postsecondary Education.

Additionally, the bill emphasizes that the amounts distributed to each community college area should be used to support the reduction of tuition for students enrolled in dual-enrollment courses. The bill declares an emergency, allowing it to take effect immediately upon passage and approval.