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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1444
BY
FINANCE
COMMITTEE
AN
ACT
1
RELATING
TO
THE
APPROPRIATION
TO
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
2
PROGRAM;
APPROPRIATING
ADDITIONAL
MONEYS
TO
THE
PUBLIC
SCHOOLS
ED
-
3
UCATIONAL
SUPPORT
PROGRAM'S
DIVISION
OF
STUDENT
SUPPORT
FOR
FISCAL
4
YEAR
2027;
CLARIFYING
THE
ORIGINAL
FUND
SOURCE
FOR
ADDITIONAL
EXPEN
-
5
DITURES
FOR
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM'S
DIVISION
6
OF
STUDENT
SUPPORT
FOR
FISCAL
YEAR
2027;
REDUCING
THE
APPROPRIATION
TO
7
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM'S
DIVISION
OF
STUDENT
8
SUPPORT
FOR
FISCAL
YEAR
2027;
REDUCING
THE
TRANSFER
FROM
THE
GENERAL
9
FUND
TO
THE
PUBLIC
SCHOOL
INCOME
FUND;
CLARIFYING
THE
ORIGINAL
FUND
10
SOURCE
FOR
REDUCED
EXPENDITURES
FOR
THE
PUBLIC
SCHOOLS
EDUCATIONAL
1
1
SUPPORT
PROGRAM'S
DIVISION
OF
STUDENT
SUPPORT
FOR
FISCAL
YEAR
2027;
12
REDUCING
THE
PER
-
SUPPORT
UNIT
DISCRETIONARY
DISTRIBUTION
FOR
FULLY
13
VIRTUAL
SCHOOLS
FOR
FISCAL
YEAR
2027;
REDUCING
TRANSPORTATION
REIM
-
14
BURSEMENTS
FOR
FISCAL
YEAR
2027;
PROVIDING
FOR
REPORTING
ON
VIRTUAL
15
ENROLLMENTS
AND
ATTENDANCE;
PROVIDING
FOR
THE
TRANSFER
AND
ALTERNA
-
16
TIVE
DISTRIBUTION
OF
ENGLISH
LANGUAGE
LEARNER
FUNDS;
AMENDING
SECTION
17
27,
AS
ADDED
BY
SENATE
BILL
NO.
1362,
IF
ENACTED
BY
THE
SECOND
REGULAR
18
SESSION
OF
THE
SIXTY
-
EIGHTH
IDAHO
LEGISLATURE,
TO
REVISE
TECHNOLOGY
19
CURRICULUM
REQUIREMENTS;
PROVIDING
FOR
A
REPORT
ON
SPECIAL
EDUCATION
20
REVENUES
AND
EXPENDITURES;
PROVIDING
FOR
CONDITIONS,
LIMITATIONS,
AND
21
RESTRICTIONS;
APPROPRIATING
ADDITIONAL
MONEYS
TO
THE
PUBLIC
SCHOOLS
22
EDUCATIONAL
SUPPORT
PROGRAM'S
DIVISION
OF
STUDENT
SUPPORT
FOR
FISCAL
23
YEAR
2026;
CLARIFYING
THE
ORIGINAL
FUND
SOURCE
FOR
ADDITIONAL
EXPEN
-
24
DITURES
FOR
THE
PUBLIC
SCHOOLS
EDUCATIONAL
SUPPORT
PROGRAM'S
DIVISION
25
OF
STUDENT
SUPPORT
FOR
FISCAL
YEAR
2026;
AND
DECLARING
AN
EMERGENCY
AND
26
PROVIDING
EFFECTIVE
DATES.
27
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
28
SECTION
1.
In
addition
to
any
other
appropriation
provided
by
law,
29
there
is
hereby
appropriated
to
the
Public
Schools
Educational
Support
30
Program's
Division
of
Student
Support
the
following
amounts
to
be
expended
31
according
to
the
designated
programs
from
the
listed
funds
for
the
period
32
July
1,
2026,
through
June
30,
2027:
33
I.
OPERATIONS
DIVISION:
34
FROM:
35
Public
School
Income
Fund
36
$4,141,200
2
II.
CHILDREN'S
PROGRAMS
DIVISION:
1
FROM:
2
Federal
Grant
Fund
3
7,800,000
TOTAL
4
$11,941,200
SECTION
2.
Of
the
additional
amounts
appropriated
in
Section
1
of
this
5
act
for
the
Public
Schools
Educational
Support
Program's
Division
of
Student
6
Support,
the
following
amounts
shall
be
considered
expended
from
the
listed
7
funds
for
the
period
July
1,
2026,
through
June
30,
2027:
8
FROM:
9
Public
School
Endowment
Income
Fund
10
$4,141,200
Federal
Grant
Fund
1
1
7,800,000
TOTAL
12
$11,941,200
SECTION
3.
Notwithstanding
any
other
provision
of
law
to
the
contrary,
13
the
appropriation
made
to
the
Public
Schools
Educational
Support
Program's
14
Division
of
Student
Support
is
hereby
reduced
by
the
following
amounts
from
15
the
designated
programs
from
the
Public
School
Income
Fund
for
the
period
16
July
1,
2026,
through
June
30,
2027:
17
FROM:
18
Administrators
Division
19
$1,767,300
Operations
Division
20
7,141,200
Children's
Programs
Division
21
843,100
TOTAL
22
$9,751,600
SECTION
4.
Notwithstanding
any
other
provision
of
law
to
the
contrary,
23
the
transfer
made
from
the
General
Fund
to
the
Public
School
Income
Fund
in
24
Section
32
of
Senate
Bill
No.
1362,
if
enacted
by
the
Second
Regular
Session
25
of
the
Sixty
-
eighth
Idaho
Legislature,
is
hereby
reduced
by
$9,751,600
for
26
the
period
July
1,
2026,
through
June
30,
2027.
27
SECTION
5.
Of
the
amounts
reduced
in
Section
3
of
this
act
from
the
28
Public
Schools
Educational
Support
Program's
Division
of
Student
Support,
29
$9,751,600
shall
be
reduced
from
the
amounts
considered
expended
from
the
30
General
Fund
for
the
period
July
1,
2026,
through
June
30,
2027.
31
SECTION
6.
VIRTUAL
SCHOOL
BUDGET
REDUCTION.
Notwithstanding
Section
10
32
of
Senate
Bill
No.
1362,
if
enacted
by
the
Second
Regular
Session
of
the
33
Sixty
-
eighth
Idaho
Legislature,
for
the
period
July
1,
2026,
through
June
34
30,
2027,
the
distribution
factor
for
discretionary
funds
for
fully
virtual
35
schools
shall
be
$19,723
per
support
unit.
36
SECTION
7.
TRANSPORTATION
FUNDING.
Notwithstanding
Section
33
-
1006,
37
Idaho
Code,
and
any
other
law
to
the
contrary,
for
the
period
July
1,
2026,
38
through
June
30,
2027,
the
total
moneys
paid
to
school
districts
and
charter
39
schools
for
eligible
transportation
costs
shall
be
reduced
by
$7,500,000.
40
3
The
State
Department
of
Education
shall
adjust
the
distribution
proportion
-
1
ately
across
all
eligible
schools.
2
SECTION
8.
VIRTUAL
ENROLLMENT
AND
ATTENDANCE
REQUIREMENTS.
School
dis
-
3
tricts
and
public
charter
schools
not
authorized
as
a
public
virtual
school
4
that
provide
instruction
to
students
through
an
online
platform
for
any
5
class,
excluding
those
offered
through
the
Idaho
Digital
Learning
Academy,
6
shall
report
to
the
State
Department
of
Education
and
the
Office
of
the
State
7
Board
of
Education
which
classes
are
online
-
based
and
the
number
of
stu
-
8
dents
enrolled
in
and
attendance
of
students
for
each
online
class.
School
9
districts
and
public
charter
schools
that
offer
classes
through
an
online
10
option
must
register
those
programs
as
virtual
buildings
in
the
Idaho
System
1
1
for
Education
Excellence
longitudinal
data
system
and
record
the
students
in
12
those
buildings
accordingly.
13
SECTION
9.
ENGLISH
LANGUAGE
LEARNER
DISTRIBUTIONS.
For
the
period
July
14
1,
2026,
through
June
30,
2027,
only,
of
the
moneys
appropriated
in
Section
15
5
of
Senate
Bill
No.
1362,
if
enacted
by
the
Second
Regular
Session
of
the
16
Sixty
-
eighth
Idaho
Legislature,
and
set
to
be
distributed
pursuant
to
Sec
-
17
tion
26
of
Senate
Bill
No.
1362,
if
enacted
by
the
Second
Regular
Session
of
18
the
Sixty
-
eighth
Idaho
Legislature,
$2,250,000
shall
instead
be
transferred
19
one
time
from
the
Central
Services
Division
to
the
Children's
Programs
Di
-
20
vision
by
the
State
Department
of
Education
and
distributed
pursuant
to
the
21
requirements
in
Section
17
of
Senate
Bill
No.
1362,
if
enacted
by
the
Second
22
Regular
Session
of
the
Sixty
-
eighth
Idaho
Legislature.
23
SECTION
10.
That
Section
27
as
added
by
Senate
Bill
No.
1362,
if
enacted
24
by
the
Second
Regular
Session
of
the
Sixty
-
eighth
Idaho
Legislature,
be,
and
25
the
same
is
hereby
amended
to
read
as
follows:
26
SECTION
27.
CONTENT
AND
CURRICULUM
-
-
TECHNOLOGY.
Of
the
mon
-
27
eys
appropriated
in
Section
5
of
this
act,
an
amount
not
to
exceed
28
$1,570,000
from
the
Public
School
Income
Fund
may
be
expended
by
the
29
State
Department
of
Education
to
contract
for
services
that
pro
-
30
vide
technology
education
opportunities
and/or
information
tech
-
31
nology
certifications
to
students,
including
faculty
that
prepare
32
students
for
college,
career,
or
the
workplace.
Funding
shall
be
33
awarded
for
projects
that
include
three
two
or
more
of
the
following
34
components:
35
(1)
Certification
of
skills
and
competencies;
36
(2)
Professional
development
for
teachers;
37
(3)
Integration
with
curriculum
standards;
38
(4)
Online
access
to
research
-
based
content
and
curriculum;
or
39
(5)
Instructional
software
for
classroom
use.
40
The
State
Department
of
Education
shall
provide
a
report
to
the
41
Joint
Finance
-
Appropriations
Committee,
the
Senate
Education
Com
-
42
mittee,
and
the
House
Education
Committee
by
January
5,
2027,
re
-
43
garding
the
number
and
type
of
certificates
earned
by
students
and
44
faculty.
45
4
SECTION
11.
SPECIAL
EDUCATION
DATA.
The
State
Department
of
Education
1
shall
compile
and
report
aggregate
information
regarding
special
educa
-
2
tion
expenditures
and
Medicaid
reimbursements
for
local
education
agencies
3
(LEAs)in
Idaho.
The
report
shall
include,
to
the
extent
practicable
un
-
4
der
federal
guidelines
and
using
existing
data
sources,
the
total
special
5
education
expenditures
and
revenues
reported
by
LEAs,
including
state,
lo
-
6
cal,
and
federal
funds,
and
the
total
Medicaid
reimbursements
received
by
7
LEAs
for
special
education
services.
To
the
extent
practicable
using
ex
-
8
isting
data
sources,
the
State
Department
of
Education
shall
consult
with
9
the
Legislative
Services
Office
Budget
and
Policy
Analysis
Division
on
ad
-
10
ditional
information
to
include
in
the
report
to
best
support
legislative
1
1
decision
-
making.
The
department
shall
submit
the
report
to
the
Joint
Fi
-
12
nance
-
Appropriations
Committee
and
the
Legislative
Services
Office
Budget
13
and
Policy
Analysis
Division
no
later
than
December
15,
2026.
14
SECTION
12.
CONDITIONS,
LIMITATIONS,
AND
RESTRICTIONS.
Appropriations
15
made
pursuant
to
this
act
are
subject
to
the
conditions,
limitations,
and
re
-
16
strictions
specified
in
this
act.
17
SECTION
13.
In
addition
to
the
appropriation
made
in
Section
2,
Chap
-
18
ter
43,
Laws
of
2025,
and
any
other
appropriation
provided
by
law,
there
is
19
hereby
appropriated
to
the
Public
Schools
Educational
Support
Program's
Di
-
20
vision
of
Student
Support
$7,800,000
from
the
Federal
Grant
Fund
to
be
ex
-
21
pended
for
the
period
July
1,
2025,
through
June
30,
2026.
22
SECTION
14.
Of
the
additional
amounts
appropriated
in
Section
13
of
23
this
act
for
the
Public
Schools
Educational
Support
Program's
Division
of
24
Student
Support,
$7,800,000
shall
be
considered
expended
from
the
Federal
25
Grant
Fund
for
the
period
July
1,
2025,
through
June
30,
2026.
26
SECTION
15.
An
emergency
existing
therefor,
which
emergency
is
hereby
27
declared
to
exist,
Sections
13
and
14
of
this
act
shall
be
in
full
force
and
28
effect
on
and
after
passage
and
approval,
and
Sections
1
through
12
of
this
29
act
shall
be
in
full
force
and
effect
on
and
after
July
1,
2026.
30