Special education funds; require separate line item appropriation to the State Board of Education for.

HB 340 requires Mississippi to allocate special education funding as a separate line item in the K-12 education budget starting in fiscal year 2027, rather than bundling it with general school funds. It mandates a specific funding formula based on the number of approved special education teachers (covering their full salary plus employer retirement/social security costs) and student needs identified in Individualized Education Plans (IEPs). School districts must deposit these funds into a dedicated account managed by their special education director (or superintendent if no such role exists) for use on services, equipment, and accommodations for students with disabilities. The bill died in committee on February 3, 2026, and never became law.