This bill mandates that all school districts in Nebraska adopt a policy by July 1, 2025, to excuse students for at least one class period per week to attend a released time course for religious instruction. The policy must include provisions for written consent from a parent or guardian, maintenance of attendance records by the sponsoring entity, transportation arrangements, and liability coverage for students while attending the course. Additionally, it stipulates that no school district funds should be used beyond minimal administrative costs, and released time courses cannot be held on school property unless permitted under a neutral access policy.

Furthermore, the bill allows school districts to award academic credit for completed released time courses, provided that the evaluation is based on secular criteria and does not consider religious content. It also ensures that any person or organization affected by violations of this policy can pursue legal action against the school district for appropriate relief, including damages and attorney's fees. The bill declares an emergency, allowing it to take effect immediately upon passage and approval.