Relating to education, including by modifying provisions related to the protected speech and expression rights of students, modifying provisions related to the duties of the department of education, and modifying eligibility and participation requirements for certain education programs, preschool programs, and tax provisions, providing civil penalties, and including retroactive applicability provisions

This bill relates to eligibility and participation requirements for certain education programs, preschool programs, and tax provisions. Under current law, a school district may enter into a Code chapter 28E agreement with a community-based provider with respect to the statewide preschool program for four-year-old children. If a school district does so, pupils enrolled in the school district’s approved local program may receive services from the community-based provider, and not less than percent of the per pupil amount paid to the school district under the statewide preschool program must be passed through to the community-based provider. The bill requires a school district, upon the request of a community-based provider, to enter into a Code chapter 28E agreement with the provider to allow the provider to deliver high-quality instruction as part of the district’s approved local preschool program. The bill specifies that a Code chapter 28E agreement entered into under the bill shall not limit the number of eligible students who may receive high-quality instruction from a community-based provider. The bill provides limitations on state and political subdivision authority with respect to community-based providers participating in the preschool program. Specifically, the bill provides that a community-based provider’s participation in the preschool program shall not be construed to authorize the state or a political subdivision to exercise authority over a community-based provider or to require a provider to modify its academic standards, admissions, or educational program as a condition of receiving preschool foundation aid. The bill provides that a community-based provider’s participation in the preschool program shall not be construed to expand the authority of the state or a political subdivision to impose regulations on a community-based provider that are not necessary to implement the provider’s participation in the preschool program. The bill provides that a community-based provider that accepts preschool foundation aid is not an agent of the state or of a political subdivision of the state. Rules adopted by the state board that impose an undue burden on a community-based provider are invalid. The bill also provides that a community-based provider accepting preschool foundation aid shall be given the maximum freedom possible to meet the educational needs of participating children, consistent with state and federal law. The bill amends the higher education facilities program by removing the exclusion of property used for sectarian study from the definition of eligible property. The bill amends the postsecondary enrollment options program and the district-to-community college sharing or concurrent enrollment program by removing the nonsectarian course requirement. The bill amends textbook assistance for accredited nonpublic schools by removing religious limitations on the type of textbooks that may be purchased. The bill strikes duties of county officers that prohibit the appropriation, grant, or loan of public funds to certain institutions or entities under ecclesiastical or sectarian management or control and makes a conforming change as result of the strike. The bill removes exclusions of sectarian books and expenses that relate to the teaching of religion from the definitions of textbooks and tuition for purposes of the tuition and textbook tax credit. This provision of the bill applies retroactively to January 1, 2026, for tax years beginning on or after that date. Lastly, the bill strikes exclusions of certain religious services, materials, or activities from the definition of “early childhood development expenses” for purposes of the early childhood development tax credit. This provision of the bill applies retroactively to January 1, 2026, for tax years beginning on or after that date.