Education; Larry Dickerson Education Flexible Benefits Allowance Act; school employee dependents; effective date; emergency.

HB 2196 creates a flexible benefit allowance for Oklahoma school district employees to cover health care costs for themselves and their dependents. It requires school districts to offer cafeteria-style benefit plans including health coverage, with funding calculated based on the number of eligible employees (including support staff like bus drivers and janitors) and their dependents. The allowance can be used for premiums on health, dental, or other qualified insurance plans, and any unused portion is paid as taxable income to the employee. This applies to all school districts participating in the Oklahoma Employees Insurance and Benefits Board plan or self-insured health programs.