Relating to education funding by authorizing community-based providers to directly participate in the statewide preschool program for four-year-old children, modifying the school tuition organization tax credit program, and including applicability provisions

This bill relates to education funding by authorizing community-based providers to directly participate in the statewide preschool program for four-year-old children and modifying the school tuition organization tax credit program. The bill authorizes community-based providers to directly participate in the statewide preschool program for four-year-old children. Under current law, only school districts that meet certain requirements established by the state board of education are able to participate in the statewide preschool program for four-year-old children established pursuant to Code chapter 256C, although school districts may contract with community-based providers. The bill authorizes community-based providers to directly participate in the statewide preschool program for four-year-old children established pursuant to Code chapter 256C by applying with the department of education to implement a preschool program. The state board is required to adopt rules to further define the requirements of community-based providers implementing the preschool program. Under current law, state funding provided under the statewide preschool program for four-year-old children is provided to school districts based upon the number of eligible students enrolled in the preschool programming provided by the school district. Also under current law, if the school district contracts with a community-based provider, state funding passes from the school district to the community-based provider. The bill allows a community-based provider approved to directly participate in the preschool program to be paid preschool foundation aid directly in the same manner as a school district. The bill establishes the amount of preschool foundation aid that is payable to such a community-based provider for the initial school year for which the community-based provider is approved to directly participate in the preschool program, and for subsequent school years. The bill makes conforming changes. _____ The bill expands the definition of “qualified school” under the school tuition organization tax credit program to include licensed nonpublic preschools. Except as otherwise provided in the bill, the bill applies to school budget years beginning on or after July 1, 2026.11S applies to tax years beginning on or after January 1, 2027.