Senate Bill 2188 amends Tennessee Code Annotated, specifically Section 49-3-315, to modify the apportionment of education funding in counties with established public virtual schools. The bill introduces a new subsection (d) that defines specific terms and outlines the process for distributing school funds. It specifies that all school funds for current operation and maintenance, excluding those raised by local special student transportation tax levies, must be apportioned by the county trustee among local education agencies (LEAs) based on the full-time equivalent average daily attendance (WFTEADA) of each LEA during the current school year.

The bill also clarifies that the county director of schools and the county trustee must follow the same procedures for apportionment as outlined in existing subdivisions, while applying the new definitions introduced in subsection (d). The changes aim to ensure a fair distribution of educational resources in counties that meet specific criteria, including the operation of a county school system and the presence of multiple special school districts. The act is set to take effect on July 1, 2026.

Statutes affected:
Introduced: 49-3-315