Special education cross subsidy aid increase provision and appropriation

This bill increases funding for school districts providing special education services by raising the "cross subsidy aid factor" used to calculate their aid. Starting in fiscal year 2026, the aid factor rises to 50%, then to 54% in 2027 and later years (up from 44% for 2024-2025). It specifically appropriates state funds to cover these increased payments for special education aid under Minnesota Statutes sections 125A.76 and 125A.79. The change directly affects Minnesota public school districts that receive special education funding, ensuring they get higher annual support. The bill takes effect for special education aid calculations beginning in 2026.