Senate Bill 2188, also known as House Bill 2388, 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 key terms such as "County" and "WFTEADA" (one full-time equivalent average daily attendance). It stipulates that all school funds collected for current operation and maintenance, excluding those from local special student transportation tax levies, must be apportioned by the county trustee among local education agencies (LEAs) based on the WFTEADA maintained by each LEA during the current school year.

Additionally, the bill specifies that the county director of schools and the county trustee must follow the same procedures outlined in subdivisions (a)(1)-(5) for apportioning local school funds, while ensuring that the definitions provided in subsection (d) are applied consistently. The changes aim to clarify the funding distribution process in counties with virtual schools, ensuring that resources are allocated fairly based on student attendance metrics. The act is set to take effect on July 1, 2026.

Statutes affected:
Introduced: 49-3-315