Provide funding to school districts to cover extraordinary increases in limited English proficiency student expenditures, change provisions relating to the elementary site allowance and certification dates under the Tax Equity and Educational Opportunities Support Act and reimbursement for special education programs and support services, and change eligible uses of the Education Future Fund

This bill (LB 598) provides funding to Nebraska school districts to cover unexpected, significant increases in costs for students learning English (limited English proficiency programs). Districts with annual LEP expenditures exceeding $50,000 or 0.5% of their budget can apply for payments from the Education Future Fund, calculated as the difference between current-year costs and 107% of the prior year's costs. It also updates how elementary school sites qualify for funding, adjusts special education reimbursement rules, and expands eligible uses of the Education Future Fund to include costs for students with 504 plans. These changes aim to address specific financial pressures on school districts while modifying administrative processes under the Tax Equity and Educational Opportunities Support Act.