Revise equal opportunity education savings account funding

This bill allows Montana school districts to choose whether the state Office of Public Instruction pays a portion of funding for special needs equal opportunity education savings accounts in the first year of a student's participation. Under current rules, school districts must pay this amount from their general funds, but the new option lets districts have the state cover the initial payment instead. If a district selects this option, the state will later reduce the district's regular funding by the equivalent amount when the student leaves the program, ensuring the total funding remains consistent. The change takes effect on July 1, 2025, and applies only to students participating in the special needs education savings account program.