EDUCATION – Amends existing law to revise provisions regarding staff allowance.

Idaho bill H 305 revises how school districts calculate staff funding allowances for instructional, administrative, pupil service, and classified staff. It updates multipliers (e.g., 1.021 for instructional staff) and adds specific rules for small districts (under 40 or 20 support units), allowing increased staffing allowances when actual staff exceeds calculated amounts. The bill also permits districts to use up to 15% of instructional staff funds for virtual education or payments to other districts, while gradually reducing allowable staff position reductions (starting at 9.5% and decreasing 1% annually) based on class size comparisons. This affects all Idaho public school districts by changing their funding calculation methods for staff, effective July 1, 2025.