EDUCATION – Adds to existing law to provide for the establishment of the Idaho High-Needs Student Fund.

H 291 establishes the Idaho High-Needs Student Fund to cover special education costs for students with disabilities whose individualized education program (IEP) expenses exceed $15,000 annually. It directly affects school districts and public charter schools by allowing them to seek reimbursement for eligible costs like therapy, specialized equipment, and nursing services (excluding routine classroom expenses), up to a $100,000 maximum per student. The fund, administered by the state education department, requires detailed documentation of costs not covered by other funding (like Medicaid) and prioritizes small/rural districts if demand exceeds available funds. Reimbursement follows a tiered system: 100% for costs between $15,000-$65,000, 80% for costs above $65,000, and annual reports will track funding use and impact.