Provide for military impact funding and change provisions relating to local formula resources under the Tax Equity and Educational Opportunities Support Act

This bill creates a new "military impact funding" mechanism for Nebraska school districts serving children of active-duty military members. Districts receive state funds calculated by comparing per-pupil federal impact aid (from the Elementary and Secondary Education Act) to per-pupil local tax levies, with the difference paid for each enrolled military-connected child. This funding is added to the state's school finance formula starting in the 2025-26 school year. It directly affects districts that received federal impact aid in the prior year and provide free education to military-connected students.