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 directly correlates with the number of students participating in these programs.

Additionally, the bill defines dual-enrollment courses as those that provide credit applicable to both high school graduation and postsecondary education. It emphasizes the Legislature's intent for the distributed funds to be used to reduce tuition costs for students enrolled in these dual-enrollment courses. The bill is set to take effect immediately upon passage and approval, recognizing the urgency of the appropriations for community colleges.