APPROPRIATIONS – PUBLIC SCHOOLS – Relates to the appropriation to the Public Schools Educational Support Program for fiscal year 2027.

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1362
BY
FINANCE
COMMITTEE
AN
ACT
1
RELATING
TO
THE
APPROPRIATION
TO
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
2
PROGRAM;
APPROPRIATING
MONEYS
TO
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUP
-
3
PORT
PROGRAM'S
DIVISION
OF
TEACHERS
FOR
FISCAL
YEAR
2027;
APPROPRIATING
4
MONEYS
TO
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM'S
DIVISION
OF
5
STUDENT
SUPPORT
FOR
FISCAL
YEAR
2027;
APPROPRIATING
MONEYS
TO
THE
PUB
-
6
LIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM'S
IDAHO
DIGITAL
LEARNING
ACAD
-
7
EMY
FOR
FISCAL
YEAR
2027;
APPROPRIATING
MONEYS
TO
THE
PUBLIC
SCHOOLS
8
EDUCATIONAL
SUPPORT
PROGRAM'S
DIVISION
OF
FACILITIES
FOR
FISCAL
YEAR
9
2027;
APPROPRIATING
MONEYS
TO
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
10
PROGRAM'S
DIVISION
OF
CENTRAL
SERVICES
FOR
FISCAL
YEAR
2027;
APPRO
-
1
1
PRIATING
MONEYS
TO
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM'S
12
DIVISION
OF
EDUCATIONAL
SERVICES
FOR
THE
DEAF
AND
THE
BLIND
FOR
FISCAL
13
YEAR
2027;
CLARIFYING
THE
ORIGINAL
FUND
SOURCE
FOR
EXPENDITURES
IN
THE
14
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM
FOR
FISCAL
YEAR
2027;
DI
-
15
RECTING
THE
USE
OF
MONEYS
FOR
PROFESSIONAL
DEVELOPMENT
FOR
THE
DIVISION
16
OF
TEACHERS;
PROVIDING
FOR
A
DISTRIBUTION
OF
ADDITIONAL
COMPENSATION
17
FOR
INSTRUCTIONAL
AND
PUPIL
SERVICE
STAFF;
PROVIDING
AN
ESTIMATE
OF
18
DISCRETIONARY
FUNDS
PER
SUPPORT
UNIT;
PROVIDING
AN
ESTIMATE
OF
HEALTH
19
BENEFIT
AND
INSURANCE
FUNDS
PER
SUPPORT
UNIT;
DIRECTING
THE
USE
OF
AN
20
APPROPRIATION
FOR
CLASSROOM
TECHNOLOGY,
WIRELESS
INFRASTRUCTURE,
AND
21
LEARNING
MANAGEMENT
SYSTEMS;
EXEMPTING
THE
APPROPRIATION
FROM
PROGRAM
22
TRANSFER
LIMITATIONS;
DIRECTING
THE
USE
OF
CIGARETTE,
TOBACCO,
AND
23
LOTTERY
INCOME
TAX
MONEYS;
DIRECTING
THE
USE
OF
MONEYS
FOR
COURSEWORK;
24
DIRECTING
COMPLIANCE
WITH
OPEN
ENROLLMENT;
DIRECTING
THE
USE
OF
MONEYS
25
FOR
ENGLISH
LANGUAGE
LEARNERS
PROGRAMS;
DIRECTING
THE
STATE
DEPART
-
26
MENT
OF
EDUCATION
TO
COMPILE
INFORMATION
ON
ADVANCED
OPPORTUNITIES;
27
PROVIDING
A
TRANSFER
TO
THE
COMMISSION
ON
HISPANIC
AFFAIRS;
PROVIDING
28
A
TRANSFER
TO
THE
IDAHO
STATE
POLICE;
DIRECTING
A
DISTRIBUTION
TO
PUR
-
29
CHASE
DIGITAL
CONTENT
AND
CURRICULA;
PROVIDING
REQUIREMENTS
REGARDING
30
THE
IDAHO
DIGITAL
LEARNING
ACADEMY;
DIRECTING
THE
USE
OF
MONEYS
FOR
31
LITERACY
PROGRAMS,
INTERVENTION
SERVICES,
MATH
INITIATIVE
PROGRAMS,
32
AND
LIMITED
-
ENGLISH
PROFICIENCY
PROGRAMS;
DIRECTING
THE
USE
OF
MONEYS
33
FOR
STUDENT
ASSESSMENTS;
DIRECTING
THE
USE
OF
MONEYS
FOR
PROFESSIONAL
34
DEVELOPMENT
FOR
THE
CENTRAL
SERVICES
DIVISION;
PROVIDING
REQUIREMENTS
35
FOR
CONTENT
AND
CURRICULUM;
PROVIDING
REQUIREMENTS
FOR
TECHNOLOGY
36
CONTENT
AND
CURRICULUM;
PROVIDING
FOR
STATEWIDE
TRAINING
FOR
EARLY
LIT
-
37
ERACY;
PROVIDING
GUIDANCE
ON
YEAR
-
END
RECONCILIATION;
DEFINING
"DIS
-
38
TRIBUTED"
AND
"EXPENDED";
REQUIRING
AN
ACQUISITIONS
REPORT;
APPROPRI
-
39
ATING
GENERAL
FUND
MONEYS
FOR
TRANSFER
TO
THE
PUBLIC
SCHOOL
INCOME
FUND
40
FOR
FISCAL
YEAR
2027;
PROVIDING
FOR
CONDITIONS,
LIMITATIONS,
AND
RE
-
41
STRICTIONS;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
42
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
43

2
SECTION
1.
There
is
hereby
appropriated
to
the
Public
Schools
Educa
-
1
tional
Support
Program's
Division
of
Teachers
the
following
amounts
to
be
2
expended
from
the
listed
funds
for
the
period
July
1,
2026,
through
June
30,
3
2027:
4
FROM:
5
Public
School
Income
Fund
6
$1,344,188,100
Federal
Grant
Fund
7
11,000,000
TOTAL
8
$1,355,188,100
SECTION
2.
There
is
hereby
appropriated
to
the
Public
Schools
Educa
-
9
tional
Support
Program's
Division
of
Student
Support
the
following
amounts
10
to
be
expended
to
the
designated
programs
from
the
listed
funds
for
the
pe
-
1
1
riod
July
1,
2026,
through
June
30,
2027:
12
TOTAL
13
I.
ADMINISTRATORS
DIVISION:
14
FROM:
15
Public
School
Income
16
Fund
17
$126,042,900
II.
OPERATIONS
DIVISION:
18
FROM:
19
Public
School
Income
20
Fund
21
$1,200,372,600
III.
CHILDREN'S
PROGRAMS
DIVISION:
22
FROM:
23
Public
School
Income
24
Fund
25
$124,182,700
Federal
Grant
26
Fund
27
249,647,800
TOTAL
28
$373,830,500
DIVISION
TOTAL
29
$1,700,246,000
SECTION
3.
There
is
hereby
appropriated
to
the
Public
Schools
Educa
-
30
tional
Support
Program's
Idaho
Digital
Learning
Academy
$25,810,000
to
be
31
expended
from
the
Public
School
Income
Fund
for
the
period
July
1,
2026,
32
through
June
30,
2027.
33

3
SECTION
4.
There
is
hereby
appropriated
to
the
Public
Schools
Educa
-
1
tional
Support
Program's
Division
of
Facilities
$12,589,700
to
be
expended
2
from
the
Public
School
Income
Fund
for
the
period
July
1,
2026,
through
June
3
30,
2027.
4
SECTION
5.
There
is
hereby
appropriated
to
the
Public
Schools
Educa
-
5
tional
Support
Program's
Division
of
Central
Services
$19,237,600
to
be
ex
-
6
pended
for
operating
expenditures
from
the
Public
School
Income
Fund
for
the
7
period
July
1,
2026,
through
June
30,
2027.
8
SECTION
6.
There
is
hereby
appropriated
to
the
Public
Schools
Educa
-
9
tional
Support
Program's
Division
of
Educational
Services
for
the
Deaf
and
10
the
Blind
the
following
amounts
to
be
expended
from
the
listed
funds
for
the
1
1
period
July
1,
2026,
through
June
30,
2027:
12
FROM:
13
Public
School
Income
Fund
14
$16,871,500
School
for
the
Deaf
and
the
Blind
Endowment
Fund
15
250,100
TOTAL
16
$17,121,600
SECTION
7.
Of
the
amounts
appropriated
in
Sections
1
through
6
of
17
this
act
for
the
Public
Schools
Educational
Support
Program,
the
following
18
amounts
shall
be
considered
expended
from
the
listed
funds
for
the
period
19
July
1,
2026,
through
June
30,
2027:
20
FROM:
21
General
Fund
22
$2,773,295,400
Public
Schools
Other
Income
Fund
23
23,450,000
School
for
the
Deaf
and
the
Blind
Endowment
Fund
24
250,100
Cigarette,
Tobacco
and
Lottery
Income
Taxes
Fund
25
4,324,900
Public
School
Endowment
Income
Fund
26
68,224,800
Federal
Grant
Fund
27
260,647,800
TOTAL
28
$3,130,193,000
SECTION
8.
PROFESSIONAL
DEVELOPMENT
-
-
TEACHERS.
Of
the
moneys
appro
-
29
priated
in
Section
1
of
this
act,
$13,750,000
from
the
Public
School
Income
30
Fund
shall
be
distributed
for
professional
development
that
supports
in
-
31
structors
and
pupil
service
staff
to
increase
student
learning,
mentoring,
32
and
collaboration.
Professional
development
efforts
should
be
measurable,
33
provide
the
instructors
and
pupil
service
staff
with
a
clear
understanding
34
of
their
progress,
be
incorporated
into
their
performance
evaluations,
and,
35
to
the
extent
possible,
be
included
in
the
school
district
or
public
charter
36
school
continuous
improvement
plans
required
by
Section
33
-
320,
Idaho
Code.
37
Funding
shall
be
distributed
by
a
formula
prescribed
by
the
State
Department
38
of
Education,
and
the
State
Department
of
Education
shall
track
usage
and
39

4
effectiveness
of
professional
development
efforts
at
the
state
and
local
1
levels.
2
SECTION
9.
INSTRUCTIONAL
AND
PUPIL
SERVICE
STAFF
COMPENSATION.
In
ad
-
3
dition
to
the
distribution
criteria
set
forth
in
Section
33
-
1004B(9)(f),
4
Idaho
Code,
an
additional
$6,359
shall
be
allocated
to
each
cell
for
resi
-
5
dential,
professional,
and
advanced
professional
rungs.
These
funds
must
6
be
used
for
instructional
and
pupil
service
compensation.
Funding
shall
7
be
distributed
in
combination
with
other
career
ladder
allocations
for
the
8
period
July
1,
2026,
through
June
30,
2027.
School
districts
and
public
9
charter
schools
shall
report
to
the
State
Department
of
Education
on
the
10
allocation
of
these
funds
for
instructional
and
pupil
service
compensation.
1
1
The
State
Department
of
Education
shall
provide
a
report
to
the
Joint
Fi
-
12
nance
-
Appropriations
Committee
by
January
5,
2027,
on
the
allocations
made
13
by
school
districts
and
public
charter
schools.
The
format
of
the
report
and
14
the
contents
therein
shall
be
determined
by
the
Legislative
Services
Office
15
Budget
and
Policy
Analysis
Division.
16
SECTION
10.
DISCRETIONARY
FUNDS.
Notwithstanding
any
law
to
the
con
-
17
trary,
for
the
period
July
1,
2026,
through
June
30,
2027,
it
is
estimated
18
that
the
appropriation
of
state
funds
to
the
Public
Schools
Educational
Sup
-
19
port
Program's
Division
of
Operations
as
part
of
the
Student
Support
Divi
-
20
sion
will
result
in
total
discretionary
funds
of
$23,472
per
support
unit
21
that
are
to
be
used
at
the
discretion
of
the
school
district
or
public
charter
22
school.
23
SECTION
11.
HEALTH
BENEFIT
AND
INSURANCE
FUNDS.
Notwithstanding
any
24
law
to
the
contrary,
for
the
period
July
1,
2026,
through
June
30,
2027,
it
25
is
estimated
that
the
appropriation
of
state
funds
to
the
Public
Schools
26
Educational
Support
Program's
Division
of
Operations
as
part
of
the
Stu
-
27
dent
Support
Division
will
result
in
total
health
benefits
or
insurance
and
28
health
benefits
-
related
funds
of
$25,063.50
per
support
unit
to
be
dis
-
29
tributed
to
schools
that
are
on
the
state's
health
insurance
plan,
and
funds
30
of
$24,273.43
per
support
unit
to
be
distributed
for
schools
that
are
not
on
31
the
state's
health
insurance
plan.
Before
distribution,
a
school
district's
32
or
charter
school's
enrollment
in
the
state's
health
insurance
plan
will
be
33
verified
by
the
State
Department
of
Education.
If
a
school
district's
or
34
charter
school's
enrollment
status
changes
during
the
fiscal
year,
the
State
35
Department
of
Education
will
accordingly
adjust
the
school
district's
or
36
charter
school's
distribution
amount
per
support
unit.
Funds
are
to
be
used
37
to
offset
the
costs
of
health,
vision,
and
dental
benefits
or
insurance
of
-
38
fered
to
school
employees.
If
the
distribution
provided
for
health,
vision,
39
and
dental
benefits
or
insurance
is
in
excess
of
the
individual
school
dis
-
40
trict's
or
charter
school's
actual
costs,
the
excess
funds
may
then
be
used
41
at
the
school
district's
or
charter
school's
discretion.
Further,
the
State
42
Department
of
Education
shall
work
with
the
Legislative
Services
Office
43
Budget
and
Policy
Analysis
Division
and
the
Division
of
Financial
Management
44
to
determine
the
information
that
the
State
Department
of
Education
shall
45
collect
on
school
districts'
and
charter
schools'
health,
vision,
and
dental
46
benefits
or
insurance
plan
information
and
costs,
including
but
not
limited
47

5
to
actual
insurance
premium
costs,
premium
percentage
increases,
and
health
1
insurance
revenues
and
expenditures
from
all
fund
sources.
2
SECTION
12.
CLASSROOM
TECHNOLOGY.
Of
the
moneys
appropriated
in
Sec
-
3
tion
2
of
this
act,
$36,500,000
from
the
Public
School
Income
Fund
shall
be
4
distributed
for
classroom
technology,
classroom
technology
infrastruc
-
5
ture,
wireless
technology
infrastructure,
and
learning
management
systems
6
that
assist
teachers
and
students
in
effective
and
efficient
instruction
or
7
learning.
Funding
shall
be
distributed
based
on
a
formula
prescribed
by
the
8
State
Department
of
Education.
Moneys
so
distributed
shall
be
used
to
imple
-
9
ment
and
operate
a
learning
management
system
of
each
school
district's
or
10
public
charter
school's
choice.
A
learning
management
system
shall
include
1
1
integration
with
a
school
district's
or
public
charter
school's
student
12
information
system
and
shall
administer,
monitor,
and
document
student
and
13
classroom
levels
of
learning.
The
State
Department
of
Education
shall
ver
-
14
ify
that
school
districts
and
public
charter
schools
are
using
funds
to
pur
-
15
chase
a
learning
management
system
that
is
compliant
with
these
standards.
16
SECTION
13.
EXEMPTIONS
FROM
PROGRAM
TRANSFER
LIMITATIONS.
For
the
pe
-
17
riod
July
1,
2026,
through
June
30,
2027,
the
State
Department
of
Education
18
is
hereby
granted
the
authority
to
transfer
appropriations
among
the
Teach
-
19
ers,
Student
Support,
Facilities,
and
Idaho
Digital
Learning
Academy
divi
-
20
sions
of
the
Public
Schools
Educational
Support
Program,
in
any
amount
nec
-
21
essary
to
comply
with
the
public
school
funding
provisions
of
appropriations
22
and
Idaho
Code.
Additionally,
appropriations
may
be
transferred
from
the
23
Division
of
Central
Services
to
the
other
divisions
of
the
Public
Schools
Ed
-
24
ucational
Support
Program.
25
SECTION
14.
CIGARETTE,
TOBACCO,
AND
LOTTERY
DISTRIBUTION.
Notwith
-
26
standing
any
provision
of
law
to
the
contrary,
of
the
moneys
appropriated
in
27
Section
2
of
this
act,
up
to
$4,324,900
from
available
cigarette,
tobacco,
28
and
lottery
income
tax
revenue
funds
accruing,
appropriated,
or
distributed
29
to
the
Public
School
Income
Fund
pursuant
to
Sections
63
-
2506,
63
-
2552A,
30
and
63
-
3067,
Idaho
Code,
for
the
period
July
1,
2026,
through
June
30,
2027,
31
shall
be
distributed
to
school
districts
and
public
charter
schools
through
32
a
combination
of
a
base
amount
of
$2,000
plus
a
prorated
amount
based
on
the
33
prior
year's
average
daily
attendance.
Such
funds
shall
be
used
to
develop
34
and
implement
school
safety
improvements
and/or
to
facilitate
and
provide
35
substance
abuse
prevention
programs
in
the
public
school
system.
36
SECTION
15.
COURSEWORK.
Of
the
moneys
appropriated
in
Section
2
of
this
37
act,
$4,715,000
shall
be
distributed
for
coursework
for
students
failing
to
38
achieve
proficiency
on
Idaho's
standards
-
based
achievement
tests
in
dollar
39
amounts
determined
by
the
State
Department
of
Education.
The
State
Depart
-
40
ment
of
Education
shall
report
to
the
Joint
Finance
-
Appropriations
Commit
-
41
tee,
the
Senate
Education
Committee,
and
the
House
Education
Committee
by
42
no
later
than
January
5,
2027,
on
the
uses
of
funds
and
effectiveness
of
the
43
coursework
and
efforts.
44

6
SECTION
16.
OPEN
ENROLLMENT
INFORMATION.
The
State
Department
of
Edu
-
1
cation
shall
withhold
the
November
payment
for
any
school
district
that
is
2
not
in
compliance
with
the
provisions
of
Section
33
-
1409,
Idaho
Code,
until
3
such
time
as
the
school
district
becomes
compliant.
4
SECTION
17.
ENGLISH
PROFICIENCY.
Pursuant
to
Section
33
-
1617,
Idaho
5
Code,
of
the
moneys
appropriated
in
Section
2
of
this
act,
$4,820,000
shall
6
be
distributed
for
support
of
students
in
English
language
learner
programs
7
as
follows:
8
(1)
The
State
Department
of
Education
shall
distribute
$4,370,000
to
9
school
districts
and
public
charter
schools
pro
rata
based
on
the
population
10
of
English
language
learners
under
criteria
established
by
the
department.
1
1
(2)
The
State
Department
of
Education
shall
distribute
$450,000
for
12
a
competitive
grant
program
to
assist
school
districts
and
public
char
-
13
ter
schools
in
which
English
language
learners
are
not
reaching
statewide
14
accountability
interim
targets
or
long
-
term
goals,
as
defined
by
federal
15
law.
This
amount
shall
be
distributed
annually
in
three
-
year
grant
cycles,
16
contingent
on
appropriation
and
the
ability
of
grantees
to
meet
program
ob
-
17
jectives.
18
The
State
Department
of
Education
shall
develop
the
program
elements
19
and
objectives
governing
the
use
of
these
funds
and
include
a
program
evalua
-
20
tion
component.
21
The
purpose
of
these
funds
is
to
improve
student
English
language
skills
22
to
allow
for
better
access
to
the
educational
opportunities
offered
in
pub
-
23
lic
schools.
The
State
Department
of
Education
shall
report
to
the
Joint
24
Finance
-
Appropriations
Committee,
the
Senate
Education
Committee,
and
the
25
House
Education
Committee
by
no
later
than
January
5,
2027,
on
the
program
26
design,
use
of
funds,
and
program
effectiveness.
27
SECTION
18.
ADVANCED
OPPORTUNITIES
COURSES
AND
PROGRAM
EVALUATION.
The
28
State
Department
of
Education
shall
compile
information
concerning
the
num
-
29
ber
of
students
enrolling
in
advanced
opportunities
courses
according
to
the
30
provisions
of
Chapter
46,
Title
33,
Idaho
Code,
whether
coursework
is
suc
-
31
cessfully
completed,
and
total
expenditures
for
fiscal
year
2026.
As
nearly
32
as
practicable,
the
report
shall
contain
information
about
enrollment
of
33
this
student
population
in
postsecondary
education.
A
report
containing
34
such
information
shall
be
posted
on
the
website
of
the
State
Department
of
35
Education
no
later
than
January
5,
2027.
36
SECTION
19.
PUBLIC
SCHOOL
INCOME
FUND
TRANSFER
TO
COMMISSION
ON
HIS
-
37
PANIC
AFFAIRS.
There
is
hereby
appropriated
and
the
Office
of
the
State
Con
-
38
troller
shall
transfer
in
accordance
with
Section
63
-
2552A(2),
Idaho
Code,
39
on
July
1,
2026,
or
as
soon
thereafter
as
practicable,
$80,000
from
the
Pub
-
40
lic
School
Income
Fund
to
the
Commission
on
Hispanic
Affairs
Miscellaneous
41
Revenue
Fund
to
be
used
for
substance
abuse
prevention
efforts
in
collabora
-
42
tion
with
the
State
Department
of
Education.
43
SECTION
20.
PUBLIC
SCHOOL
INCOME
FUND
TRANSFER
TO
THE
IDAHO
STATE
PO
-
44
LICE.
There
is
hereby
appropriated
and
the
Office
of
the
State
Controller
45
shall
transfer
in
accordance
with
Section
63
-
2552A(2),
Idaho
Code,
on
July
46

7
1,
2026,
or
as
soon
thereafter
as
practicable,
$200,000
from
the
Public
1
School
Income
Fund
to
the
Idaho
State
Police
Miscellaneous
Revenue
Fund
for
2
the
purpose
of
increasing
toxicology
lab
capacity
in
forensic
services.
3
SECTION
21.
DIGITAL
CONTENT
AND
CURRICULA.
Of
the
funds
appropriated
in
4
Section
2
of
this
act,
$1,600,000
shall
be
distributed
by
the
State
Depart
-
5
ment
of
Education
to
school
districts
and
public
charter
schools
to
purchase
6
digital
content
and
curricula
of
their
choice.
Funding
will
be
distributed
7
pursuant
to
Section
33
-
4804(2),
Idaho
Code.
8
SECTION
22.
IDAHO
DIGITAL
LEARNING
ACADEMY.
The
Idaho
Digital
Learning
9
Academy
(IDLA),
created
pursuant
to
Chapter
55,
Title
33,
Idaho
Code,
shall
10
utilize
state
-
appropriated
funds
for
the
period
July
1,
2026,
through
June
1
1
30,
2027,
to
achieve
the
following:
12
(1)
Tuition
charged
by
IDLA
to
Idaho
school
districts
and
charter
13
schools
shall
not
exceed
$40.00
per
enrollment.
14
(2)
Provide
remedial
coursework
for
students
failing
to
achieve
profi
-
15
ciency
in
one
or
more
areas
of
Idaho's
standards
-
based
tests.
16
(3)
Pursuant
to
State
Board
of
Education
rule,
IDAPA
08.02.03,
provide
17
advanced
opportunities,
including
access
to
dual
credit
courses,
for
stu
-
18
dents.
19
The
preceding
list
shall
not
be
construed
as
excluding
other
instruc
-
20
tion
and
training
that
may
be
provided
by
the
IDLA.
21
SECTION
23.
PROGRAM
SUPPORT.
Of
the
moneys
appropriated
in
Section
22
5
of
this
act,
up
to
$2,459,100
from
the
Public
School
Income
Fund
shall
23
be
expended
for
the
support
of
literacy
programs,
intervention
services
24
for
non
-
Title
I
schools
that
fail
to
achieve
proficiency
on
Idaho's
stan
-
25
dards
-
based
achievement
tests,
math
initiative
programs
and
regional
math
26
labs,
and
evaluation
of
the
programs
for
students
with
non
-
English
or
lim
-
27
ited
-
English
proficiency.
The
State
Department
of
Education
shall
report
to
28
the
Joint
Finance
-
Appropriations
Committee,
the
Senate
Education
Commit
-
29
tee,
and
the
House
Education
Committee
by
no
later
than
January
5,
2027,
on
30
the
uses
of
funds
and
effectiveness
of
the
programs
and
efforts.
31
SECTION
24.
STUDENT
ASSESSMENTS.
Of
the
moneys
appropriated
in
Section
32
5
of
this
act,
the
State
Department
of
Education
may
expend
up
to
$2,258,500
33
for
the
development
or
administration
of
student
assessments,
including
a
34
college
entrance
exam
for
grade
11
students,
an
exam
for
grade
10
students
35
that
provides
preparation
for
the
college
entrance
exam,
and
end
-
of
-
course
36
exams
for
high
school
science
subjects.
37
SECTION
25.
PROFESSIONAL
DEVELOPMENT
-
-
CENTRAL
SERVICES.
Of
the
mon
-
38
eys
appropriated
in
Section
5
of
this
act,
the
State
Department
of
Education
39
may
expend
up
to
$4,500,000
for
professional
development
and
teacher
train
-
40
ing
and
to
track
usage
and
effectiveness
of
professional
development
efforts
41
at
the
state
and
local
levels.
42
SECTION
26.
CONTENT
AND
CURRICULUM.
Of
the
moneys
appropriated
in
43
Section
5
of
this
act,
$1,200,000
shall
be
expended
for
the
purchase
of
44

8
content
and
curriculum
for
adaptive
math
instruction,
and
$2,250,000
shall
1
be
expended
for
research
-
based
programs
to
assist
with
the
instruction
of
2
students
with
non
-
English
or
limited
-
English
proficiency
and
for
learning
3
loss.
4
SECTION
27.
CONTENT
AND
CURRICULUM
-
-
TECHNOLOGY.
Of
the
moneys
appro
-
5
priated
in
Section
5
of
this
act,
an
amount
not
to
exceed
$1,570,000
from
the
6
Public
School
Income
Fund
may
be
expended
by
the
State
Department
of
Edu
-
7
cation
to
contract
for
services
that
provide
technology
education
opportu
-
8
nities
and/or
information
technology
certifications
to
students,
including
9
faculty
that
prepare
students
for
college,
career,
or
the
workplace.
Fund
-
10
ing
shall
be
awarded
for
projects
that
include
three
or
more
of
the
following
1
1
components:
12
(1)
Certification
of
skills
and
competencies;
13
(2)
Professional
development
for
teachers;
14
(3)
Integration
with
curriculum
standards;
15
(4)
Online
access
to
research
-
based
content
and
curriculum;
or
16
(5)
Instructional
software
for
classroom
use.
17
The
State
Department
of
Education
shall
provide
a
report
to
the
Joint
18
Finance
-
Appropriations
Committee,
the
Senate
Education
Committee,
and
the
19
House
Education
Committee
by
no
later
than
January
5,
2027,
regarding
the
20
number
and
type
of
certificates
earned
by
students
and
faculty.
21
SECTION
28.
STATEWIDE
TRAINING
FOR
EARLY
LITERACY.
Of
the
moneys
appro
-
22
priated
in
Section
5
of
this
act,
$5,000,000
shall
be
expended
for
intensive
23
professional
development
and
coaching
supports
that
leverage
literacy
ex
-
24
perts
who
are
approved
by
the
State
Department
of
Education
and
trained
in
25
the
science
of
reading
in
conformance
with
Section
33
-
1807(7),
Idaho
Code.
26
The
State
Department
of
Education
shall
provide
all
kindergarten
through
27
grade
3
teachers
this
professional
development
on
a
three
-
year
cycle,
while
28
extending
the
training
to
other
support
staff
as
time
and
resources
allow.
29
Additionally,
the
State
Department
of
Education
shall
prioritize
these
30
professional
development
services
to
teachers
in
underperforming
schools
31
as
calculated
in
the
bottom
25
percent
based
on
the
most
recent
spring
Idaho
32
Reading
Indicators
scores.
Support
for
low
-
performing
schools
may
include
33
pay
for
success
models
provided
under
Section
33
-
125B,
Idaho
Code,
for
34
turnaround
school
service
providers.
No
later
than
January
5,
2027,
the
35
State
Department
of
Education
shall
report
to
the
Legislative
Services
Of
-
36
fice
Budget
and
Policy
Analysis
Division
on
the
distribution,
expenditure,
37
and
results
of
these
funds.
The
format
and
content
of
the
report
shall
be
38
determined
in
consultation
with
the
State
Department
of
Education
and
the
39
Legislative
Services
Office
Budget
and
Policy
Analysis
Division.
40
SECTION
29.
YEAR
-
END
RECONCILIATION.
If
the
moneys
appropriated
and
41
transferred
to
the
Public
School
Income
Fund
and
the
moneys
appropriated
42
from
the
General
Fund
in
Section
5
of
this
act
exceed
the
actual
expenditures
43
for
the
specified
purposes,
the
difference
shall
be
included
in
the
year
-
end
44
reconciliation
used
to
calculate
funding
available
to
meet
the
requirements
45
of
Section
33
-
1018,
Idaho
Code,
notwithstanding
any
other
provision
of
law
46
to
the
contrary.
If
the
funding
amounts
specified
in
Section
24
of
this
act
47

9
are
insufficient
to
meet
the
actual
expenditures,
the
difference
shall
be
1
included
in
the
year
-
end
reconciliation
used
to
calculate
funding
available
2
to
meet
the
requirements
of
Section
33
-
1018,
Idaho
Code,
notwithstanding
any
3
other
provision
of
law
to
the
contrary.
4
SECTION
30.
DEFINITIONS.
(1)
As
used
in
Sections
8,
9,
12,
and
21
of
this
5
act,
"distributed"
means
moneys
that
are
transferred
to
school
districts
and
6
public
charter
schools,
with
no
funds
withheld
for
any
other
contract
or
ad
-
7
ministrative
costs.
8
(2)
As
used
in
Sections
14,
15,
and
17
of
this
act,
"distributed"
means
9
moneys
that
are
transferred
to
school
districts,
public
charter
schools,
and
10
the
Idaho
Digital
Learning
Academy,
with
no
funds
withheld
for
any
other
con
-
1
1
tract
or
administrative
costs.
12
(3)
As
used
in
Sections
23,
26,
27,
and
28
of
this
act,
"expended"
means
13
moneys
that
pay
for
the
cost
of
contracts
that
provide
services
to
school
14
districts,
public
charter
schools,
or
students
or
that
pay
for
the
State
15
Department
of
Education's
cost
of
administering
the
programs
for
which
the
16
moneys
are
allocated.
17
SECTION
31.
ACQUISITIONS.
Consistent
with
the
provisions
of
Chapter
18
92,
Title
67,
Idaho
Code,
and
funding
provided
in
Section
5
of
this
act,
the
19
State
Department
of
Education
is
required
to
engage
in
open,
competitive
20
acquisition
processes.
The
State
Department
of
Education
shall
provide
a
21
report
to
the
Joint
Finance
-
Appropriations
Committee
by
no
later
than
De
-
22
cember
1,
2026,
on
all
contracts
signed
during
fiscal
year
2026
for
property
23
valued
at
more
than
$25,000.
The
report
shall
include
for
each
contract:
(a)
24
the
amount;
(b)
the
duration;
(c)
the
parties;
(d)
the
subject;
(e)
whether
25
the
contract
was
awarded
as
a
result
of
an
open,
competitive
acquisition
26
process
or
as
a
sole
source
or
other
noncompetitive
procurement
pursuant
27
to
Section
67
-
9221,
Idaho
Code;
and
(f)
the
rationale
for
signing
any
sole
28
source
or
other
noncompetitive
procurements.
29
SECTION
32.
There
is
hereby
appropriated
and
the
Office
of
the
State
30
Controller
shall
transfer
$2,773,295,400
from
the
General
Fund
to
the
Public
31
School
Income
Fund
on
July
1,2026,
or
as
soon
thereafter
as
practicable
for
32
the
period
July
1,2026,
through
June
30,2027.
33
SECTION
33.
CONDITIONS,
LIMITATIONS,
AND
RESTRICTIONS.
Appropriations
34
made
pursuant
to
this
act
are
subject
to
the
conditions,
limitations,
and
re
-
35
strictions
specified
in
this
act.
36
SECTION
34.
An
emergency
existing
therefor,
which
emergency
is
hereby
37
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
38
July
1,
2026.
39