This bill proposes a new reimbursement program for teachers employed at approved or accredited public, private, denominational, or parochial schools in Nebraska. Starting with the 2025-26 school year, teachers who teach kindergarten through twelfth grade will be able to apply for reimbursement of up to three hundred dollars for school supplies they have purchased. To qualify for this reimbursement, teachers must submit receipts for the supplies. The State Board of Education is tasked with developing a policy outlining the types of supplies eligible for reimbursement, which will be made available on the State Department of Education's website.

Additionally, the State Board of Education is granted the authority to adopt rules and regulations necessary to implement this reimbursement program. The bill also includes a declaration of emergency, allowing it to take effect immediately upon passage and approval.