Local Education Agencies - As introduced, requires each local school board to establish a school lunch program and a school breakfast program that provide a free breakfast and lunch to each student enrolled in a school under the board's jurisdiction; requires the state to reimburse each LEA for the cost of providing a free breakfast and lunch to each student enrolled in the LEA after all available federal funds have been applied. - Amends TCA Title 49.

SB 142 requires all Tennessee public school districts (local education agencies) to provide free breakfast and lunch to every student enrolled in their schools, effective for the 2025-2026 school year. The bill mandates school boards to establish these programs and specifies that the state will reimburse districts for meal costs after all applicable federal funds (from programs like the National School Lunch Act) have been applied. This eliminates the current system where meals were only free for qualifying low-income students, making meals universal for all students. The law applies to every public school under a district's jurisdiction and shifts the financial responsibility for uncovered costs from local districts to the state.