The bill amends the Larry Dickerson Education Flexible Benefits Allowance Act to enhance the flexible benefit allowance for school district employees and their dependents. Key changes include the addition of a definition for "dependent," which encompasses spouses and children under certain age and financial dependency criteria. The bill also modifies the appropriation process to ensure that funding for the flexible benefit allowance includes provisions for dependents, and it adjusts the calculation for the amount appropriated based on the number of eligible employees and their dependents. Furthermore, it prescribes an additional monthly allowance of $83.33 for employees who enroll their dependents in the cafeteria plan.

Additionally, the bill clarifies the election procedure for benefits, allowing employees to use their flexible benefit allowance for both themselves and their dependents. It ensures that the flexible benefit allowance is not counted as income for state retirement contributions or salary calculations, thereby protecting employees' financial interests. The act is set to take effect on July 1, 2025, and includes an emergency clause for immediate implementation upon passage and approval.