Amends, repeals, and adds to existing law to revise provisions regarding the Idaho Digital Learning Academy.

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 827
BY EDUCATION COMMITTEE
AN ACT	1
RELATING TO EDUCATION; AMENDING SECTION 33-5502, IDAHO CODE, TO REVISE PRO-	2
VISIONS REGARDING THE CREATION OF THE IDAHO DIGITAL LEARNING ACADEMY	3
AND TO MAKE TECHNICAL CORRECTIONS; REPEALING SECTION 33-5503, IDAHO	4
CODE, RELATING TO THE ACADEMY BOARD OF DIRECTORS; AMENDING CHAPTER 55,	5
TITLE 33, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 33-5503, IDAHO	6
CODE, TO ESTABLISH PROVISIONS REGARDING THE ACADEMY BOARD OF DIRECTORS;	7
AMENDING SECTION 33-5504, IDAHO CODE, TO REVISE PROVISIONS REGARDING	8
THE DUTIES OF THE ACADEMY BOARD OF DIRECTORS AND TO MAKE TECHNICAL COR-	9
RECTIONS; AMENDING SECTION 33-5504B, IDAHO CODE, TO REVISE PROVISIONS	10
REGARDING ACADEMY EXPENDITURES AND BUDGET AND TO MAKE TECHNICAL COR-	11
RECTIONS; AMENDING CHAPTER 55, TITLE 33, IDAHO CODE, BY THE ADDITION OF	12
A NEW SECTION 33-5504C, IDAHO CODE, TO ESTABLISH PROVISIONS REGARDING	13
FUNDING FOR DISTANCE STUDENTS; AMENDING SECTION 33-5505, IDAHO CODE,	14
TO REVISE DEFINITIONS AND TO DEFINE A TERM; AMENDING SECTION 33-5508,	15
IDAHO CODE, TO REVISE PROVISIONS REGARDING FUNDING FOR THE IDAHO DIGI-	16
TAL LEARNING ACADEMY; REPEALING SECTION 33-1020, IDAHO CODE, RELATING	17
TO IDAHO DIGITAL LEARNING ACADEMY FUNDING; AMENDING SECTION 33-1002,	18
IDAHO CODE, TO REMOVE A PROVISION REGARDING DISTRIBUTIONS TO THE IDAHO	19
DIGITAL LEARNING ACADEMY; AMENDING SECTION 33-1614, IDAHO CODE, TO PRO-	20
VIDE A CORRECT CODE REFERENCE; AND DECLARING AN EMERGENCY AND PROVIDING	21
AN EFFECTIVE DATE.	22
Be It Enacted by the Legislature of the State of Idaho:	23
SECTION 1. That Section 33-5502, Idaho Code, be, and the same is hereby	24
amended to read as follows:	25
33-5502. CREATION -- LEGISLATIVE FINDINGS -- GOAL. (1) There is hereby	26
created the Idaho digital learning academy, a public school-choice learning	27
environment which that joins the best technology with the best instructional	28
practices. The Idaho digital learning academy as provided for in this chap-	29
ter, is not a single department of state government unto itself, nor is it a	30
part of any of the twenty (20) departments of state government authorized by	31
section 20, article IV, of the constitution of the state of Idaho, or of the	32
departments prescribed in section 67-2402, Idaho Code. It is legislative	33
intent that the Idaho digital learning academy operate and be recognized not	34
as a state agency or department, but as a governmental entity whose creation	35
has been authorized by the state, much in the manner as other single purpose	36
districts.	37
(2) The legislature finds that it is in the best public interest to cre-	38
ate the Idaho digital learning academy based on findings that indicate:	39
(a) Technology continues to impact all facets of life, including the	40
education of students of school age and adult learners the education of	41
students in this state;	42

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2
(b) Systems for delivery of education are as diverse as the learners;	1
and	2
(c) Public school systems Idahoans are seeking high quality educa-	3
tional choices within the public system, and schools and other edu-	4
cation providers are aligning curriculum and assessment with state	5
achievement standards; and.	6
(d) The development of a comprehensive digital learning environment is	7
cost prohibitive for individual school districts.	8
(3) The goal of the digital learning academy is to provide choice, ac-	9
cessibility, flexibility, quality, and equity in curricular offerings for	10
students in this state.	11
SECTION 2. That Section 33-5503, Idaho Code, be, and the same is hereby	12
repealed.	13
SECTION 3. That Chapter 55, Title 33, Idaho Code, be, and the same is	14
hereby amended by the addition thereto of a NEW SECTION, to be known and des-	15
ignated as Section 33-5503, Idaho Code, and to read as follows:	16
33-5503. ACADEMY BOARD OF DIRECTORS. On July 1, 2026, the academy	17
board of directors shall be disbanded and reestablished as follows:	18
(1) There is hereby created an academy board of directors that shall be	19
responsible for the development and oversight of the Idaho digital learning	20
academy.	21
(2) The academy board of directors shall be comprised of nine (9) voting	22
members as follows:	23
(a) The state superintendent of public instruction or the superinten-	24
dent's designee;	25
(b) Two (2) members who are district superintendents, appointed by the	26
governor;	27
(c) One (1) member who is a principal, appointed by the governor;	28
(d) Two (2) citizen members who are not professional educators. Cit-	29
izen members shall be appointed by the governor and shall possess at	30
least five (5) years' practical experience in finance or business;	31
(e) One (1) legislative member who is a member of the senate, appointed	32
by the president pro tempore of the senate;	33
(f) One (1) legislative member who is a member of the house of represen-	34
tatives, appointed by the speaker of the house of representatives; and	35
(g) One (1) legislative member who is a member of the minority party,	36
appointed by the minority leadership.	37
(3) Except as provided in subsection (4) of this section, each member	38
of the academy board of directors shall serve a three (3) year term except	39
for the state superintendent of public instruction or the superintendent's	40
designee, who shall serve concurrently with the term of office to which the	41
state superintendent is elected.	42
(4) For purposes of establishing staggered terms of office, the initial	43
term of office for one (1) of the district superintendent positions shall be	44
one (1) year and the other shall be three (3) years. The initial term of of-	45
fice for the principal position shall be one (1) year. The initial term of	46
office for the citizen positions shall be three (3) years. The initial terms	47
of office for the legislative positions shall be two (2) years.	48

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3
(5) No member shall serve for more than two (2) consecutive full terms.	1
Members of the board who are appointed to fill vacancies that occur prior to	2
the expiration of a former member's full term shall serve the unexpired por-	3
tion of such term.	4
(6) The board shall meet in person at least three (3) times annually;	5
none of these three (3) meetings shall be conducted by telephone or video	6
conferencing.	7
SECTION 4. That Section 33-5504, Idaho Code, be, and the same is hereby	8
amended to read as follows:	9
33-5504. DUTIES OF THE ACADEMY BOARD OF DIRECTORS. The board shall be	10
responsible for ensuring that academy procedures and courses are in compli-	11
ance with the rules of the state board of education and applicable statutes	12
of the state of Idaho. In addition, the board shall:	13
(1) Recommend policies to be established by rule of the state board for	14
effecting the purposes of this chapter.	15
(2) Employ or contract with staff as necessary and purchase such sup-	16
plies and equipment as are necessary to implement the provisions of this	17
chapter, which purchases shall be exempt from the state procurement act in	18
chapter 92, title 67, Idaho Code.	19
(3) To enter Enter into contracts with any other governmental or public	20
agency whereby the board agrees to render services to or for such agency in	21
exchange for a charge reasonably calculated to cover the costs of rendering	22
such service.	23
(4) To accept Accept, receive, and utilize any gifts, grants, or funds	24
and personal and real property that may be donated to it for the fulfillment	25
of the purposes outlined in this chapter.	26
(5) Employ or contract with necessary faculty and teaching staff who	27
are fully certificated Idaho teachers or administrators, to design and de-	28
liver planned curriculum content. The academy shall be exempt from the pro-	29
visions of sections 33-513, 33-514, 33-514A, 33-515 and 33-515A, Idaho Code,	30
and shall be exempt from chapter 53, title 67, Idaho Code. All teaching and	31
educational staff of the academy shall be exempt, at will employees. The	32
number of such staff shall largely be dictated by the number of courses under	33
development, the number of courses offered, and the number of students par-	34
ticipating in academy programs.	35
(6) Obtain housing where actual operations of the academy are conducted	36
by academy staff.	37
(7) Contract with a service provider for delivery of academy courses	38
online which shall be accessible twenty-four (24) hours a day, seven (7) days	39
a week.	40
(8) Ensure that the academy is accredited as established by rule of the	41
state board of education.	42
(9) Develop policy for earning credit in courses based on mastery of	43
the subject, demonstrated competency, and meeting the standards set for each	44
course.	45
(10) Provide for articulating the content of certain high school	46
courses with college and university courses in order to award both high	47
school and undergraduate college credit.	48

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(11) Develop policies and practices which that provide strict applica-	1
tion of time limits for completion of courses.	2
(12) Develop policies and practices on accountability, both by the	3
student and the teacher, and in accordance with the provisions of section	4
33-5507, Idaho Code.	5
(13) Manage the moneys disbursed to the academy board from the superin-	6
tendent received by the academy.	7
(14) Set Subject to approval by the state board of education, set fees	8
charged to school districts for student participation; fees charged for sum-	9
mer school; and fees charged to students and adults for professional devel-	10
opment offerings any user of academy courses, including but not limited to	11
public school districts, public charter schools, private schools, individ-	12
ual students, and other public or private entities and set fees charged for	13
summer school.	14
(15) Contract with a certified public accounting firm to conduct an an-	15
nual audit of the Idaho digital learning academy and contract with the leg-	16
islative services office to conduct a financial audit of the Idaho digital	17
learning academy every three (3) years.	18
SECTION 5. That Section 33-5504B, Idaho Code, be, and the same is hereby	19
amended to read as follows:	20
33-5504B. EXPENDITURES -- BUDGET. (1) There is hereby created in the	21
state treasury the Idaho digital learning academy fund. The fund shall	22
consist of appropriations, fees, grants, gifts, or moneys from any other	23
source. The state treasurer shall invest all idle moneys in the fund and	24
interest earned on such investments shall be retained by the fund.	25
(2) On or before the first Monday in July, there will be held at the	26
time and place determined by the Idaho digital learning academy board, a bud-	27
get meeting and public hearing upon the proposed budget of the Idaho digi-	28
tal learning academy. Notice of the budget meeting and public hearing shall	29
be posted at least ten (10) full days prior to the date of the meeting in at	30
least one (1) conspicuous place to be determined by the Idaho digital learn-	31
ing academy board of directors. The place, hour, and day of the hearing shall	32
be specified in the notice, as well as the place where such budget may be ex-	33
amined prior to the hearing. On or before the first Monday in July a budget	34
for the Idaho digital learning academy shall be agreed upon and approved by	35
the majority of the Idaho digital learning academy board of directors.	36
SECTION 6. That Chapter 55, Title 33, Idaho Code, be, and the same is	37
hereby amended by the addition thereto of a NEW SECTION, to be known and des-	38
ignated as Section 33-5504C, Idaho Code, and to read as follows:	39
33-5504C. FUNDING -- DISTANCE STUDENTS. (1) An amount of four hun-	40
dred dollars ($400) shall be distributed on a per-student basis to eligible	41
schools that enroll distance students pursuant to the provisions of this	42
section.	43
(2)(a) For purposes of this section, "distance student" means a student	44
in grades 9 through 12 who is:	45
(i) Enrolled in a separate secondary school, as defined in sec-	46
tion 33-1001, Idaho Code;	47

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(ii) Participating in the Idaho youth challenge program provided	1
in section 46-805, Idaho Code; or	2
(iii) Enrolled in a school located in an Idaho city with a pop-	3
ulation less than ten thousand (10,000) or enrolled in a school	4
located fifteen (15) miles or more by an all-weather road from	5
the center of a city with a population greater than ten thousand	6
(10,000). In determining population to calculate each distribu-	7
tion, the state department of education shall use the most recent	8
population count available for each city as determined by the most	9
recent official federal census or by the Idaho department of labor	10
statistics.	11
(b) "Distance student" does not include students enrolled in virtual	12
education programs pursuant to section 33-1619, Idaho Code, virtual	13
charter schools pursuant to section 33-5202A, Idaho Code, or private	14
schools.	15
(3) By no later than November 15 of each year, the funds shall be dis-	16
tributed directly to all eligible schools pursuant to this section based on	17
the previous year's enrollment counts. Such funds shall be used at the dis-	18
cretion of the school and may include expenses for teachers, remote courses,	19
or other similar expenses.	20
(4) Distributions provided pursuant to this section shall not supplant	21
any other distributions to eligible schools and shall instead supplement	22
such distributions.	23
(5) Beginning September 1, 2027, and each year thereafter, eligible	24
schools receiving funds pursuant to this section shall report to the state	25
department of education on how such funds were expended.	26
(6) By December 31 of each year, the state department of education shall	27
report to the legislature:	28
(a) The total amount of funds distributed per school;	29
(b) The total amount of distance students enrolled per school; and	30
(c) Information on how the funds were expended by each school from the	31
most recent school year available.	32
SECTION 7. That Section 33-5505, Idaho Code, be, and the same is hereby	33
amended to read as follows:	34
33-5505. DEFINITIONS. As used in this chapter:	35
(1) "Academy board," also referred to in this chapter as "the board"	36
means the board of directors of the Idaho digital learning academy as such	37
board is created in section 33-5503, Idaho Code.	38
(2) "Host district" means an Idaho school district where the fiscal op-	39
erations of the Idaho digital learning academy are housed until January 1,	40
2009.	41
(3) (2) "Idaho digital learning academy" means an online educational	42
program organized as a fully accredited school with statewide capabilities	43
for the exclusive purpose of delivering accredited courses to Idaho resident	44
students at no cost to the student unless the student enrolls in additional	45
courses beyond full-time enrollment. Participation in the academy by pub-	46
lic school students shall be in compliance with academy and local school dis-	47
trict policies. Adult learners and out-of-state students shall pay tuition	48
commensurate with rates established by the state board with the advice of the	49

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superintendent, and such funds shall be included in the budget and audit of	1
the academy's fiscal records. in grades 6 through 12.	2
(4) (3) "State board" means the Idaho state board of education. The	3
board is authorized and directed, with the advice and recommendation of the	4
academy board of directors, to promulgate rules to implement the provisions	5
of this chapter.	6
(5) (4) "Superintendent" means the Idaho state superintendent of pub-	7
lic instruction.	8
(5) "User" means any public school district, public charter school,	9
private school, individual student, and other public or private entity that	10
uses any academy courses provided for in this chapter.	11
SECTION 8. That Section 33-5508, Idaho Code, be, and the same is hereby	12
amended to read as follows:	13
33-5508. FUNDING. (1) Funding for the infrastructure of the program	14
shall be provided pursuant to section 33-1020, Idaho Code. The superinten-	15
dent shall disburse the funds to the Idaho digital learning academy board	16
of directors who shall use the moneys to develop courses and maintain oper-	17
ations of the academy.	18
(2) Additional funding for course offerings through the Idaho digital	19
learning academy shall be added to the Idaho digital learning academy budget	20
by charging fees to the school districts for student participation. These	21
fees shall be established annually by the Idaho digital learning academy	22
board of directors and shall reflect the various types of course offerings	23
available. The infrastructure of the program shall be funded by charging	24
fees to the users of the academy courses. The fees shall be used to develop	25
courses and maintain the operations of the academy. The fees shall be estab-	26
lished annually by the Idaho digital learning academy board of directors,	27
subject to approval by the state board of education. Fees for summer school	28
and professional development offerings to students and adults shall also be	29
established by the Idaho digital learning academy board of directors.	30
SECTION 9. That Section 33-1020, Idaho Code, be, and the same is hereby	31
repealed.	32
SECTION 10. That Section 33-1002, Idaho Code, be, and the same is hereby	33
amended to read as follows:	34
33-1002. EDUCATIONAL SUPPORT PROGRAM. The educational support pro-	35
gram is calculated as follows:	36
(1) State Educational Support Funds. Add the state appropriation, in-	37
cluding the moneys available in the public school income fund, together with	38
all miscellaneous revenues to determine the total state funds.	39
(2) From the total state funds subtract the following amounts needed	40
for state support of special programs provided by a school district:	41
(a) Pupil tuition-equivalency allowances as provided in section	42
33-1002B, Idaho Code;	43
(b) Transportation support program as provided in section 33-1006,	44
Idaho Code;	45

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(c) Feasibility studies allowance as provided in section 33-1007A,	1
Idaho Code;	2
(d) The approved costs for border district allowance, provided in sec-	3
tion 33-1403, Idaho Code, as determined by the state superintendent of	4
public instruction;	5
(e) The approved costs for exceptional child approved contract al-	6
lowance, provided in subsection 2. of section 33-2004, Idaho Code, as	7
determined by the state superintendent of public instruction;	8
(f) Salary-based apportionment calculated as provided in sections	9
33-1004 through 33-1004F, Idaho Code;	10
(g) Unemployment insurance benefit payments according to the provi-	11
sions of section 72-1349A, Idaho Code;	12
(h) For expenditure as provided by the public school technology pro-	13
gram;	14
(i) For employee severance payments as provided in section 33-521,	15
Idaho Code;	16
(j) For distributions to the Idaho digital learning academy as provided	17
in section 33-1020, Idaho Code;	18
(k) (j) For charter school facilities funds and reimbursements paid	19
pursuant to section 33-5207, Idaho Code;	20
(l) (k) For an online course portal as provided for in section 33-1024,	21
Idaho Code;	22
(m) (l) For advanced opportunities as provided for in chapter 46, title	23
33, Idaho Code;	24
(n) (m) For additional math and science courses for high school stu-	25
dents as provided in section 33-1021, Idaho Code;	26
(o) (n) For master teacher premiums as provided in section 33-1004I,	27
Idaho Code;	28
(p) (o) For the support of provisions that provide a safe environment	29
conducive to student learning and maintain classroom discipline, an al-	30
location of three hundred dollars ($300) per support unit;	31
(q) (p) An amount specified in the appropriation bill for the public	32
schools educational support program for counseling support as provided	33
for in section 33-1212A, Idaho Code, shall be distributed for grades 8	34
through 12 as follows:	35
(i) For school districts and public charter schools with one hun-	36
dred (100) or more students enrolled in grades 8 through 12, a pro	37
rata distribution based on students enrolled in grades 8 through	38
or eighteen thousand dollars ($18,000), whichever is greater;	39
(ii) For school districts and public charter schools with fewer	40
than one hundred (100) students enrolled in grades 8 through 12,	41
one hundred eighty dollars ($180) per student enrolled in grades	42
through 12 or nine thousand dollars ($9,000), whichever is	43
greater;	44
(r) (q) An amount specified in the public schools educational support	45
program appropriation bill for literacy intervention. The disburse-	46
ments made to the school districts and public charter schools shall be	47
calculated as follows:	48

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(i) Fifty percent (50%) based on average full-time equivalent	1
enrollment of students in kindergarten through grade 3 as of the	2
first Friday in November;	3
(ii) Fifty percent (50%) based on the number of kindergarten	4
through grade 3 students who move a full level or who are profi-	5
cient from the spring-to-spring administration of the statewide	6
reading assessment in the prior fiscal year or, if there is not a	7
prior spring assessment for the student, from fall to spring; and	8
(iii) Funds will be distributed to the school district or pub-	9
lic charter school where the student is enrolled and takes the	10
statewide reading assessment. Any school district or public char-	11
ter school that has greater than one (1) but fewer than five (5)	12
students in kindergarten through grade 3 will receive a minimum of	13
two thousand dollars ($2,000). Economically disadvantaged stu-	14
dents shall count as one and three quarters (1.75) students for the	15
purpose of calculating the distribution of the funds in subpara-	16
graph (ii) of this paragraph.	17
(s) (r) For mastery-based education as provided for in section 33-1632,	18
Idaho Code;	19
(t) (s) For pay for success contracting as provided in section 33-125B,	20
Idaho Code; and	21
(u) (t) Any additional amounts as required by statute to effect admin-	22
istrative adjustments or as specifically required by the provisions of	23
any bill of appropriation;	24
to secure the total educational support distribution funds.	25
(3) Average Daily Attendance. The total state average daily attendance	26
shall be the sum of the average daily attendance of all of the school dis-	27
tricts of the state. The state board of education shall establish rules set-	28
ting forth the procedure to determine average daily attendance and the time	29
for, and method of, submission of such report. Average daily attendance cal-	30
culation shall be carried out to the nearest hundredth. Computation of av-	31
erage daily attendance shall also be governed by the provisions of section	32
33-1003A, Idaho Code.	33
(4) Support Units. The total state support units shall be determined	34
by using the tables set out hereafter called computation of kindergarten	35
support units, computation of elementary support units, computation of sec-	36
ondary support units, computation of exceptional education support units,	37
and computation of alternative school support units. The sum of all of the	38
total support units of all school districts of the state shall be the total	39
state support units.	40
COMPUTATION OF KINDERGARTEN SUPPORT UNITS	41
Average Daily	42
Attendance	43 Attendance Divisor Units Allowed
or more....	44 40...................... 1 or more as computed
- 40.99 ADA....	45 -....................... 1
- 30.99 ADA....	46 -....................... .85
- 25.99 ADA....	47 -....................... .75

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- 20.99 ADA....	1 -....................... .6
- 15.99 ADA....	2 -....................... .5
- 7.99 ADA....	3 -....................... count as elementary
COMPUTATION OF ELEMENTARY SUPPORT UNITS	4
Average Daily	5 Minimum Units
Attendance	6 Attendance Divisor Allowed
or more ADA.......	7 ............................... .. 15
..23...grades 4,5 & 6....	8
..22...grades 1,2 & 3....1994-95	9
..21...grades 1,2 & 3....1995-96	10
..20...grades 1,2 & 3....1996-97	11
and each year thereafter.	12
to 299.99 ADA...	13 20................................ 8.4
to 159.99 ADA...	14 19................................ 6.8
71.1 to 109.99 ADA...	15 16................................ 4.7
51.7 to 71.0 ADA...	16 15................................ 4.0
33.6 to 51.6 ADA...	17 13................................ 2.8
16.6 to 33.5 ADA...	18 12................................ 1.4
1.0 to 16.5 ADA...	19 n/a............................... 1.0
COMPUTATION OF SECONDARY SUPPORT UNITS	20
Average Daily	21 Minimum Units
Attendance	22 Attendance Divisor Allowed
or more....	23 18.5..............................47
- 749.99 ADA....	24 16................................28
- 399.99 ADA....	25 14.5..............................22
- 299.99 ADA....	26 13.5..............................17
- 199.99 ADA....	27 12................................9
99.99 or fewer	28 Units allowed as follows:
Grades 7 - 12	29 ..................................8
Grades 9 - 12	30 ..................................6
Grades 7 - 9	31 ..................................1 per 14 ADA
Grades 7 - 8	32 ..................................1 per 16 ADA
COMPUTATION OF EXCEPTIONAL EDUCATION SUPPORT UNITS	33
Average Daily	34 Minimum Units
Attendance	35 Attendance Divisor Allowed
or more....	36 14.5.............................. 1 or more as
computed	37

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- 13.99....	1 -................................. 1
- 11.99....	2 -................................. .75
- 7.99....	3 -................................. .5
- 3.99....	4 -................................. .25
COMPUTATION OF ALTERNATIVE SCHOOL SUPPORT UNITS	5
(Computation of alternative school support units shall include	6
grades 6 through 12)	7
Pupils in Attendance	8 Attendance Divisor Minimum Units
Allowed	9
or more..........	10 12................................ 1 or more as
computed	11
In applying these tables to any given separate attendance unit, no	12
school district shall receive less total money than it would receive if it	13
had a lesser average daily attendance in such separate attendance unit. In	14
applying the kindergarten table to a kindergarten program of fewer days	15
than a full school year, the support unit allowance shall be in ratio to the	16
number of days of a full school year. The attendance of students attending	17
an alternative school in a school district reporting fewer than one hundred	18
(100) secondary students in average daily attendance shall not be assigned	19
to the alternative table if the student is from a school district reporting	20
fewer than one hundred (100) secondary students in average daily attendance,	21
but shall instead be assigned to the secondary table of the school district	22
in which they are attending the alternative school, unless the alternative	23
school in question serves students from multiple districts reporting fewer	24
than one hundred (100) secondary students in average daily attendance. The	25
tables for exceptional education and alternative school support units shall	26
be applicable only for programs approved by the state department of educa-	27
tion following rules established by the state board of education. Moneys	28
generated from computation of support units for alternative schools shall be	29
utilized for alternative school programs. School district administrative	30
and facility costs may be included as part of the alternative school expen-	31
ditures.	32
(5) State Distribution Factor per Support Unit. Divide educational	33
support program distribution funds, after subtracting the amounts necessary	34
to pay the obligations specified in subsection (2) of this section, by the	35
total state support units to secure the state distribution factor per sup-	36
port unit.	37
(6) District Support Units. The number of support units for each school	38
district in the state shall be determined as follows:	39
(a)(i) Divide the actual average daily attendance, excluding stu-	40
dents approved for inclusion in the exceptional child educational	41
program for the administrative schools and each of the separate	42
schools and attendance units, by the appropriate divisor from the	43
tables of support units in this section, then add the quotients	44
to obtain the district's support units allowance for regular stu-	45
dents, kindergarten through grade 12 including alternative school	46

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students. Calculations in application of this subsection shall be	1
carried out to the nearest hundredth.	2
(ii) Divide the combined totals of the average daily attendance	3
of all preschool, kindergarten, elementary, secondary, juvenile	4
detention center students and students with disabilities approved	5
for inclusion in the exceptional child program of the district by	6
the appropriate divisor from the table for computation of excep-	7
tional education support units to obtain the number of support	8
units allowed for the district's approved exceptional child pro-	9
gram. Calculations for this subsection shall be carried out to the	10
nearest hundredth when more than one (1) unit is allowed.	11
(iii) The total number of support units of the district shall be	12
the sum of the total support units for regular students, subpara-	13
graph (i) of this paragraph, and the support units allowance for	14
the approved exceptional child program, subparagraph (ii) of this	15
paragraph.	16
(b) Total District Allowance Educational Program. Multiply the dis-	17
trict's total number of support units, carried out to the nearest hun-	18
dredth, by the state distribution factor per support unit and to this	19
product add the approved amount of programs of the district provided in	20
subsection (2) of this section to secure the district's total allowance	21
for the educational support program.	22
(c) District Share. The district's share of state apportionment is the	23
amount of the total district allowance, paragraph (b) of this subsec-	24
tion.	25
(d) Adjustment of District Share. The contract salary of every noncer-	26
tificated teacher shall be subtracted from the district's share as cal-	27
culated from the provisions of paragraph (c) of this subsection.	28
(7) Property Tax Computation Ratio. In order to receive state funds	29
pursuant to this section, a charter district shall utilize a school mainte-	30
nance and operation property tax computation ratio for the purpose of calcu-	31
lating its maintenance and operation levy that is no greater than that which	32
it utilized in tax year 1994, less four-tenths of one percent (.4%). As used	33
herein, the term "property tax computation ratio" shall mean a ratio deter-	34
mined by dividing the district's certified property tax maintenance and op-	35
eration budget by the actual or adjusted market value for assessment pur-	36
poses as such values existed on December 31, 1993. Such maintenance and op-	37
eration levy shall be based on the property tax computation ratio multiplied	38
by the actual or adjusted market value for assessment purposes as such values	39
existed on December 31 of the prior calendar year.	40
SECTION 11. That Section 33-1614, Idaho Code, be, and the same is hereby	41
amended to read as follows:	42
33-1614. CAREER EXPLORATION. (1) Starting in fiscal year 2024, every	43
student in grade 7 or grade 8 enrolled in an Idaho public school district,	44
a specially chartered district, or a public charter school shall complete	45
one (1) or more career exploration courses. A student may opt out by sub-	46
mitting a form to the school showing the student's parent or legal guardian	47
has consented to the student not participating in the career exploration	48
courses pursuant to this section. Such courses should align to the "first	49

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12
step" standards set by the state board of education for career technical edu-	1
cation. Such courses may be offered face-to-face, through virtual education	2
programs, as online courses, or as hybrid courses consisting of a combina-	3
tion of online and in-person instruction.	4
(2) All staff teaching a career exploration course must have partici-	5
pated in a career exploration professional development course approved by	6
the state board of education.	7
(3) The state board of education will maintain resources that can be	8
utilized or modified for the implementation of this section.	9
(4) A career pathway plan shall be developed by students with the ap-	10
proval of parents or guardians, with advice and recommendation from school	11
personnel, which shall include career exploration courses or workforce dis-	12
covery activities. The purpose of a parent-approved student career pathway	13
plan is to outline a course of study and learning activities to help students	14
become successful in life. Every student's career pathway plan shall be re-	15
viewed annually and can be revised at any time. The student's school shall	16
provide a personalized career pathway plan progress report to the student's	17
parent or guardian. The progress report may be sent via electronic communi-	18
cation.	19
(5) Funding provided in section 33-1002(2)(r) (q), Idaho Code, in ac-	20
cordance with section 33-1212A, Idaho Code, may be used to support career ex-	21
ploration courses.	22
(6) Professional development funding provided pursuant to section	23
33-1002, Idaho Code, may be used to provide professional development to ca-	24
reer exploration course instructors.	25
SECTION 12. An emergency existing therefor, which emergency is hereby	26
declared to exist, this act shall be in full force and effect on and after	27
July 1, 2026.	28

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