HR 847, the BLOCK Act, replaces 10 specific K-12 education programs under the Elementary and Secondary Education Act with flexible block grants to states starting in fiscal year 2026. It directly affects all 50 states, the District of Columbia, and Puerto Rico by repealing targeted grants for local schools (Title I), English language learners (Title III), student support (Title IV), rural education, and other programs effective October 1, 2025. The bill shifts funding from federally mandated, program-specific grants to general block grants, giving states more discretion in how they allocate funds. This represents a major structural change to federal K-12 education financing, moving away from categorical funding toward broader state flexibility. The law takes effect with the 2026 budget cycle, using 2025 funding levels as the baseline for block grant amounts.
The IDEA Full Funding Act (S 1277) mandates specific annual funding levels for the Individuals with Disabilities Education Act (IDEA) starting in fiscal year 2026. It sets fixed dollar amounts or percentage-based funding (ranging from 11.6% to 40% of a calculated base) for states providing special education services to children with disabilities aged 3-21. Funding becomes available on July 1 each year and remains accessible through September 30 of the following year, with amounts increasing annually through 2035. This directly affects all states receiving IDEA grants by guaranteeing minimum federal funding tied to the number of eligible students and national per-pupil spending averages.
HR 899 would end the U.S. Department of Education by December 31, 2026, terminating its federal agency status. This bill directly affects all federal education programs and operations currently managed by the Department, such as student aid and school funding. The key mechanism is a fixed termination date, requiring the transfer of the Department's responsibilities to other federal agencies without specifying new administrative structures. The bill focuses solely on ending the agency's existence, not altering education policy or funding mechanisms.
The Reimagining Inclusive Arts Education Act establishes a federal grant program to improve arts education access for students with disabilities in K-12 schools. It provides competitive grants to eligible schools, school districts, or partnerships with colleges/nonprofits to develop inclusive curricula, adapt classroom materials, and integrate creative arts therapies (like art or music therapy) into arts education. Grants, capped at 3 years with potential renewal, prioritize schools serving students with disabilities and those receiving Title I funding, while requiring geographic and socioeconomic diversity in grant distribution. The program is funded with $15 million over five years (2026-2030) to support professional development for educators and therapeutic approaches that enhance inclusion.
This bill amends the Elementary and Secondary Education Act to establish specific annual funding amounts for impact aid programs through 2031. It authorizes $90.3 million for real property acquisition in 2026 (increasing to $150.3 million by 2031), $1.63 billion for basic payments to local schools in 2026 (rising to $2.45 billion by 2031), $60.3 million for children with disabilities in 2026 (growing to $120.3 million by 2031), and $22.9 million for school construction in 2026 (reaching $45.4 million by 2031). These funds directly support school districts affected by federal land ownership or military installations, as defined under impact aid provisions. The bill sets clear, incremental funding targets without changing eligibility rules or program structure.
The Rebuild America's Schools Act of 2026 authorizes $20 billion annually from 2027 to 2031 to improve public school facilities nationwide. The bill provides grants to states to fund school construction, renovation, and modernization projects that focus on safety, energy efficiency, and accessibility, with priority given to schools serving high percentages of students eligible for free or reduced-price lunch. Funds cannot be used for routine maintenance, athletic facilities, or vehicles, and must meet specific environmental, safety, and energy efficiency standards. The bill also includes specific provisions for repairing school foundations affected by pyrrhotite, a mineral that causes concrete deterioration, and requires use of American-made materials for construction projects.
This bill modifies tax rules for public school bonds to make certain financing more accessible. It allows school districts to issue bonds for building, repairing, or acquiring school facilities (with 100% of funds used for these purposes) and treat them as tax-exempt, reverting to the pre-December 2017 tax treatment. The key provision reopens a prior tax rule that had expired, enabling districts to use advance refunding bonds for school construction without triggering tax penalties. It directly affects public school districts seeking to finance physical school infrastructure through bond financing. The change applies to bonds issued after the bill's enactment date.
This bill requires states receiving federal education funds under the Elementary and Secondary Education Act to maintain funding for school resource officer (SRO) programs in public schools at either their prior year's level or a 5-year average. It directly affects State Educational Agencies (SEAs), which must annually certify compliance by reporting their SRO funding amounts and officer counts. If a state fails to meet the funding requirement without a waiver for emergencies like disasters, the federal government will reduce its future education funding proportionally. The bill includes a waiver option for states facing extraordinary financial hardship but does not change SRO program requirements or definitions.
The Rebuild America's Schools Act of 2026 would provide $20 billion annually (2027-2031) to improve public school facilities across the United States. The bill directs funds to states based on previous Title I funding allocations, requiring states to contribute 10% of the funds (with some exceptions) and develop plans for equitable distribution to school districts. Local educational agencies must prioritize schools with high numbers of students eligible for free or reduced-price lunch, and funds can be used for construction, renovation, energy efficiency upgrades, removal of toxic substances, and making facilities accessible. The bill also establishes school infrastructure bonds to leverage private investment and includes specific provisions to repair foundations damaged by pyrrhotite.
This bill creates a tax exclusion for K-12 public school teachers, allowing them to exclude up to $50,000 of their wages from federal income tax. Teachers in schools where 75%+ students qualify for free/reduced lunches, in rural areas, or teaching special education/STEM subjects qualify for a higher exclusion of $65,000. To qualify, teachers must work at least 900 hours in a school year at a public elementary or secondary school (including charter schools). The exclusion applies to taxable years beginning after December 31, 2025, and requires schools to verify eligibility for the IRS. It directly affects eligible K-12 public school teachers by reducing their taxable income.
