Revises provisions relating to the Education Stabilization Account. (BDR 34-461)

AB 47 revises Nevada's Education Stabilization Account rules to redirect excess funds to school districts. When county school districts transfer money to the account exceeding 20% of prior-year education fund appropriations, the surplus must now go directly to the Department of Education for proportional allocation to each district based on student enrollment. School districts receiving these funds must use them exclusively for teacher retention, recruitment, training, and professional development, submit expenditure plans, and report annually on usage and outcomes. The bill applies to all Nevada county school districts and modifies how surplus education funds are distributed and utilized.