This bill amends Section 26-104 of Title 70 of the Oklahoma Statutes, focusing on the flexible benefit allowance for school district employees. It mandates that the Legislature appropriate adequate funding to the State Board of Education for providing flexible benefit allowances to employees of technology center school districts and those employed by school districts that offer in-person classroom instruction for at least 170 days. The bill specifies that the flexible benefit allowance must not be less than the amount established for Plan Year 2026 for districts providing fewer than 170 days of instruction. Additionally, it clarifies the disbursement process of these funds and requires that the State Board of Education and the State Board of Career and Technology Education distribute the appropriated amounts based on the number of eligible employees in each district.

The bill also includes provisions for the establishment of cafeteria plans for school district employees, ensuring that major medical health care plan coverage is offered as a benefit. It stipulates that the flexible benefit allowance will not be counted as income for state retirement contributions or as part of the minimum salary schedule for teachers, thereby protecting the salaries of eligible support employees. The act is set to take effect on July 1, 2026, and declares an emergency for its immediate implementation upon passage and approval.