A bill for an act relating to funding of approved local preschool programs and including applicability provisions.

This bill changes how Iowa school districts receive state funding for approved preschool programs. It increases the enrollment figure used for funding from 50% to 100% of actual eligible student enrollment on October 1 (the "base year"), directly affecting school districts participating in the preschool program. For districts new to the program, it also modifies the initial year funding calculation to use 60% of enrollment multiplied by the state cost per pupil. The changes apply to school budget years starting July 1, 2026.