Redefine formula students under the Tax Equity and Educational Opportunities Support Act

This bill redefines "formula students" for calculating state education aid under Nebraska's Tax Equity and Educational Opportunities Support Act. It changes how school districts count students to determine funding, specifically adjusting for kindergarten enrollment patterns and including qualified early childhood education students. The new formula uses average daily membership and makes specific adjustments for non-full-day kindergarten programs. This directly affects all Nebraska school districts receiving state education funding by altering the calculation method for their aid payments.