Education; certain fund transfers for fiscal years 2025, 2026, and 2027 authorized.

HF 2239 allows Minnesota school districts, charter schools, and cooperative units to transfer unassigned funds between operating accounts for fiscal years 2025-2027 without increasing state aid or property tax authority. It also permits school boards to temporarily opt out of certain state laws or rules enacted after January 2023 (like those from 2023-2024 sessions) for the 2024-2025 through 2026-2027 school years. School boards must document each transfer or exemption in a written resolution, post it online, and notify the state education commissioner. The bill applies only to the specified fiscal and school years, with no changes to state funding obligations.