This bill amends various sections of the Reissue Revised Statutes of Nebraska to improve funding for school districts, particularly focusing on extraordinary expenditures related to limited English proficiency students and special education programs. A new provision allows districts with significant costs for limited English proficiency students to apply for payments from the Education Future Fund if their expenses exceed $50,000 annually or one-half percent of their annual budget. The bill also modifies the calculation of the elementary site allowance and expands the eligible uses of the Education Future Fund to include these extraordinary expenditures. Additionally, it establishes new deadlines for the certification of state aid and budget authority, moving these dates to June 15, 2025, and March 1 of each subsequent year, while repealing previous provisions that set earlier deadlines.

Furthermore, the bill amends Section 79-1142, defining Level I services for special education and establishing a reimbursement process for school districts and cooperatives, ensuring they receive eighty percent of the total allowable excess costs for special education programs. It introduces new reimbursement provisions for students receiving services under Section 504 of the federal Rehabilitation Act of 1973, starting in the 2025-26 school fiscal year, at the same percentage as special education services. The bill also modifies reporting requirements, mandating annual comprehensive data on reimbursements for both special education and Section 504 services to be provided to the Governor and legislative committees. The act is set to take effect immediately upon passage, with certain sections becoming operative on January 1, 2026.

Statutes affected:
Introduced: 79-1007.15, 79-1021, 79-1022, 79-1022.02, 79-1023, 79-1027, 79-1031.01, 79-1142