The bill amends Chapter 16-7.2 of the General Laws, known as "The Education Equity and Property Tax Relief Act," by introducing a new section that allows school districts to elect and choose not to spend money on any mandate that is not fully funded through the state education aid formula or any other state funding received through the Department of Elementary and Secondary Education, effective July 1, 2026.

The bill defines a mandate as any rule, regulation, or policy implemented by the department that requires a school district to incur expenses without corresponding state funding. If a school district opts to not spend money on an unfunded mandate, it must provide written notice to the department detailing the specific mandate and the total dollar amount saved as a result of this decision. This notice must be filed on or before August 31 of the fiscal year in which the school district will not be spending the money.

Furthermore, the bill stipulates that school districts choosing to exercise this option will not be penalized or have their state aid reduced as a result of their decision. The act will take effect upon passage.