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, as reported to the Coordinating Commission for Postsecondary Education. The bill emphasizes that these funds should be used exclusively for dual enrollment purposes, which are defined as courses that count toward both high school graduation and postsecondary education.

Additionally, the bill expresses the Legislature's intent that the funds distributed to each community college area be utilized to reduce tuition costs for students enrolled in dual-enrollment courses. The act is declared to be an emergency measure, taking effect immediately upon passage and approval.