The proposed bill, known as the Education Leave and Support Act, aims to establish a framework for supporting certificated teachers in Nebraska through a new funding mechanism. It introduces a payroll fee of 0.35% on the taxable wages of covered employees, which will be collected by school districts and matched by employers, with all funds directed to the newly created State Education Leave Fund. This fund will be used to reimburse school districts for the costs of hiring substitute teachers during the first six weeks of a covered employee's Family and Medical Leave Act (FMLA) leave, starting from July 1, 2026. The bill also mandates the development of procedures for application and reimbursement, as well as an annual report to the Legislature detailing fund expenditures and utilization.

Additionally, the bill establishes the Education Retention Fund, which will receive surplus funds from the State Education Leave Fund if it exceeds 20% of its projected annual needs. This fund is intended to address teacher shortages and support professional development initiatives. The legislation includes provisions for accountability, requiring school districts that misuse funds to repay them and face penalties, as well as an annual audit of the State Education Leave Fund by the Auditor of Public Accounts.