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. Starting January 1, 2026, a payroll fee of 0.35% will be levied on the taxable wages of covered employees, which school districts will collect and remit to the State Treasurer. Employers will also contribute an equal amount as a match, 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, with reimbursements beginning on July 1, 2026.

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 will be utilized to address teacher shortages and support professional development initiatives. The bill also includes provisions for accountability, requiring school districts that misuse funds to repay them and subjecting the State Education Leave Fund to an annual audit by the Auditor of Public Accounts. Overall, the Education Leave and Support Act seeks to enhance support for teachers while ensuring responsible management of the allocated funds.