Amends existing law to provide for full-day kindergarten and to revise provisions regarding certain support units and funding distributions.

Funding for public schools in Idaho is largely driven by the number of students in average daily attendance and the number of support units calculated by grade bands for those students. For kindergarten students the formula is such that a school would not receive more than the equivalent of a half days funding for the student, even if the student attended full time. The proposed legislation would adjust the calculations for support units so that students in kindergarten could be funded for a full day if they attended a full day and a half day if they only attended a half day, similar to how other elementary grade students are funded. Section 33-1002, Idaho Code establishes the tables for calculating kindergarten support units, daily student attendance is used to generate an average daily attendance number, that number is then used to calculate support units. The support unit divisor for kindergarten is 40, while the support unit divisor for other elementary grades ranges between 12 and 23 depending on the size of the school district/charter school or attendance unit, with the majority of school districts having an elementary grade range support unit divisor or 20. The proposed amendments change the kindergarten support unit divisor to 20 and then adjusts the minimum number of support units generated based on size, consolidating the individual size breakouts. Additionally, technical amendments are made, provisions for parent participation are established, and limits on maintenance and operation levies are created for kindergarten programs funded by the state.