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 of the allowance to account for both 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 outlines the procedures for disbursement of funds and the election process for benefits, ensuring that employees can use their flexible benefit allowance for health care coverage for themselves and their dependents. The effective date for these changes is set for July 1, 2025, and an emergency clause is included to expedite the implementation of the act upon passage and approval.