K-12 funding amendments.

HB 167 increases K-12 school funding in Wyoming by modifying special education reimbursement rules and raising the base teacher salary used in funding calculations. It requires full reimbursement (100% of previous year's spending) for most special education costs (excluding out-of-district placements), with those placements reimbursed quarterly in the year incurred. Starting in the 2026-2027 school year, the base teacher salary used to calculate school funding will be set at $65,000 annually. The bill appropriates $348.6 million for school district payments and $8.9 million for retirement cost reimbursements, both expiring June 30, 2028. These changes directly affect all Wyoming public school districts and their special education programs.