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 refrain from spending on an unfunded mandate, it must provide written notice to the Department by August 31 of the fiscal year in which it intends to take this action. The notice must specify the unfunded mandate and the total dollar amount being saved as a result of not spending on that mandate.

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