Education; Larry Dickerson Education Flexible Benefits Allowance Act; school employee dependents; effective date; emergency.

HB 2196 establishes a flexible benefit allowance for Oklahoma school district employees to cover health insurance and other benefits for themselves and their dependents. The state must appropriate annual funds to cover the allowance, calculated based on the number of eligible employees (including certified personnel and support staff like bus drivers or janitors) and their dependents. School districts must offer a flexible benefits plan including health coverage, allowing employees to use the allowance for health insurance or receive unused portions as taxable pay. The bill also updates definitions of "dependent" and requires the State Board of Education to report on self-insured health plans used by school districts.