APPROPRIATIONS – PUBLIC SCHOOLS – IDAHO DIGITAL LEARNING ACADEMY DIVISION – Relates to the appropriation to the Public Schools Educational Support Program’s Division of the Idaho Digital Learning Academy for fiscal year 2027.

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1438
BY
FINANCE
COMMITTEE
AN
ACT
1
RELATING
TO
THE
APPROPRIATION
TO
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
2
PROGRAM'S
DIVISION
OF
THE
IDAHO
DIGITAL
LEARNING
ACADEMY;
REDUCING
3
THE
APPROPRIATION
TO
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM'S
4
DIVISION
OF
THE
IDAHO
DIGITAL
LEARNING
ACADEMY
FOR
FISCAL
YEAR
2027;
5
REDUCING
THE
TRANSFER
FROM
THE
GENERAL
FUND
TO
THE
PUBLIC
SCHOOL
INCOME
6
FUND;
CLARIFYING
THE
ORIGINAL
FUND
SOURCE
FOR
EXPENDITURES
IN
THE
PUB
-
7
LIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM'S
DIVISION
OF
THE
IDAHO
DIGITAL
8
LEARNING
ACADEMY
FOR
FISCAL
YEAR
2027;
RESTRICTING
WITHDRAWALS
FROM
THE
9
PUBLIC
EDUCATION
STABILIZATION
FUND
AND
PROVIDING
FOR
REDUCED
OFFER
-
10
INGS
AS
NECESSARY;
REQUIRING
A
REPORT
ON
DEI
COMPLIANCE;
PROVIDING
LEG
-
1
1
ISLATIVE
INTENT
ON
THE
IDAHO
DIGITAL
LEARNING
ACADEMY
FUNDING
PROCESS
12
AND
REQUIRING
A
REPORT;
PROVIDING
FOR
CONDITIONS,
LIMITATIONS,
AND
RE
-
13
STRICTIONS;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
14
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
15
SECTION
1.
Notwithstanding
any
other
provision
of
law
to
the
contrary,
16
the
appropriation
made
to
the
Public
Schools
Educational
Support
Pro
-
17
gram's
Division
of
the
Idaho
Digital
Learning
Academy
is
hereby
reduced
by
18
$13,500,000
from
the
Public
School
Income
Fund
for
the
period
July
1,
2026,
19
through
June
30,
2027.
20
SECTION
2.
Notwithstanding
any
other
provision
of
law
to
the
contrary,
21
the
transfer
made
from
the
General
Fund
to
the
Public
School
Income
Fund
in
22
Section
32
of
Senate
Bill
No.
1362,
if
enacted
by
the
Second
Regular
Session
23
of
the
Sixty
-
eighth
Idaho
Legislature,
is
hereby
reduced
by
$13,500,000
for
24
the
period
July
1,
2026,
through
June
30,
2027.
25
SECTION
3.
Of
the
amounts
reduced
in
Section
1
of
this
act
for
the
Public
26
Schools
Educational
Support
Program's
Division
of
the
Idaho
Digital
Learn
-
27
ing
Academy,
$13,500,000
shall
be
reduced
from
the
amounts
considered
ex
-
28
pended
from
the
General
Fund
for
the
period
July
1,
2026,
through
June
30,
29
2027.
30
SECTION
4.
RESTRICTING
WITHDRAWALS
AND
PROVIDING
FOR
REDUCED
OFFER
-
31
INGS.
Notwithstanding
the
provisions
of
Section
33
-
907,
Idaho
Code,
and
any
32
other
provision
of
law
to
the
contrary,
no
moneys
shall
be
withdrawn
from
the
33
Public
Education
Stabilization
Fund
for
the
Idaho
Digital
Learning
Academy
34
for
services
provided
during
the
period
July
1,
2026,
through
June
30,
2027.
35
The
Idaho
Digital
Learning
Academy
shall
rely
on
existing
cash
balances
for
36
any
costs
associated
with
eligible
enrollments
above
the
appropriation.
37
Notwithstanding
the
provisions
of
Section
33
-
1020,
Idaho
Code,
and
any
other
38
provision
of
law
to
the
contrary,
the
Idaho
Digital
Learning
Academy
shall
39

2
reduce
offerings
and
deny
eligible
enrollments
as
necessary
to
maintain
a
1
positive
cash
balance.
2
SECTION
5.
DEI
COMPLIANCE.
The
Idaho
Digital
Learning
Academy
shall
3
verify
that
no
state
-
appropriated
funds
are
used
to
support
courses
related
4
to
diversity,
equity,
inclusion,
or
social
justice
ideology
that
do
not
5
comply
with
the
dignity
and
nondiscrimination
standards
stated
in
Section
6
33
-
138,
Idaho
Code.
The
Idaho
Digital
Learning
Academy
shall
submit
a
report
7
to
the
Joint
Finance
-
Appropriations
Committee
by
December
1,
2026,
to
verify
8
compliance.
For
any
course
found
to
be
out
of
compliance,
the
report
shall
9
include
details
of
all
expenditures
associated
with
that
course.
The
format
10
and
content
of
the
report
will
be
determined
in
consultation
with
the
Budget
1
1
and
Policy
Analysis
Division
of
the
Legislative
Services
Office.
12
SECTION
6.
IDAHO
DIGITAL
LEARNING
ACADEMY
FUNDING
PROCESS.
The
Leg
-
13
islature
shall
consider
policies
to
verify
funds
provided
by
the
state
for
14
match
of
individual
student
enrollment,
which
may
include
changing
how
the
15
state,
districts,
charters,
and
public
are
billed
for
courses
at
the
Idaho
16
Digital
Learning
Academy
(IDLA).
To
assist
the
Legislature,
IDLA
shall
17
provide
a
report
to
the
Budget
and
Policy
Analysis
Division
of
the
Legisla
-
18
tive
Services
Office
that
details
the
information
and
cost
relating
to
each
19
available
service,
class,
and
course,
how
IDLA
determined
the
budgeted
20
amount
for
each
service,
class,
or
course,
and
a
detailed
report
on
budgeted
21
and
expenditure
data
for
costs
associated
with
operating
IDLA.
Information
22
provided
on
services,
classes,
and
courses
shall
include
data
on
the
split
of
23
synchronous
and
asynchronous
offerings,
enrollments
by
course,
enrollments
24
by
grade
level,
number
of
and
type
of
courses,
the
split
of
course
enroll
-
25
ments
by
local
education
agency
separated
at
the
course
level,
and
the
number
26
of
graduation
requirement
courses
versus
elective
courses
with
their
re
-
27
lated
enrollments,
and
other
defining
factors.
The
report
shall
be
provided
28
no
later
than
August
1,
2026,
based
on
data
from
the
2025
-
2026
school
year.
29
The
format
and
content
of
the
report
will
be
determined
in
consultation
with
30
the
Budget
and
Policy
Analysis
Division
of
the
Legislative
Services
Office.
31
SECTION
7.
CONDITIONS,
LIMITATIONS,
AND
RESTRICTIONS.
Appropriations
32
made
pursuant
to
this
act
are
subject
to
the
conditions,
limitations,
and
re
-
33
strictions
specified
in
this
act.
34
SECTION
8.
An
emergency
existing
therefor,
which
emergency
is
hereby
35
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
36
July
1,
2026.
37