States findings of the Legislature, declares that the existing public school funding formula requires review and modernization, and requests that the Idaho Superintendent of Public Instruction present draft legislation to the Legislature.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE CONCURRENT RESOLUTION NO. 121 BY STATE AFFAIRS COMMITTEE A CONCURRENT RESOLUTION1 STATING FINDINGS OF THE LEGISLATURE, DECLARING THAT THE EXISTING PUBLIC2 SCHOOL FUNDING FORMULA REQUIRES REVIEW AND MODERNIZATION, AND REQUEST-3 ING THE IDAHO STATE SUPERINTENDENT OF PUBLIC INSTRUCTION TO PRESENT4 DRAFT LEGISLATION TO THE LEGISLATURE THAT REVISES THE PUBLIC SCHOOL5 FUNDING FORMULA.6 Be It Resolved by the Legislature of the State of Idaho:7 WHEREAS, Section 1, Article IX of the Constitution of the State of Idaho8 provides that "it shall be the duty of the Legislature of Idaho to establish9 and maintain a general, uniform and thorough system of public, free common10 schools"; and11 WHEREAS, the public school funding formula is the primary mechanism for12 distributing state appropriations to school districts and public charter13 schools and allocates more than $2.5 billion dollars in state funds to local14 education agencies; and15 WHEREAS, the current funding formula was last comprehensively revised16 in 1994 and was developed under educational delivery models and student17 needs that differ substantially from those of today, including traditional18 brick-and-mortar schools, rural and remote districts, small and large dis-19 tricts, public charter schools, virtual education programs, and blended20 learning models; and21 WHEREAS, the Legislature recognizes that student needs vary, including22 students with special needs who require additional educational resources23 and supports; and24 WHEREAS, stable and transparent funding is essential to ensuring that25 all Idaho students have access to high-quality educational opportunities26 regardless of geography, school type, or learning modality; and27 WHEREAS, the Legislature finds that it is in the best interest of the28 state to align the public school funding formula with Idaho's vision for edu-29 cation and to modernize the public school funding formula to ensure it meets30 constitutional obligations and the evolving needs of students, staff, and31 communities.32 NOW, THEREFORE, BE IT RESOLVED by the members of the Second Regular Ses-33 sion of the Sixty-eighth Idaho Legislature, the Senate and the House of Rep-34 resentatives concurring therein, that the Legislature declares the exist-35 ing public school funding formula requires review and modernization to re-36 flect contemporary educational practices, student needs, and work and re-37 search from the past decade.38 BE IT FURTHER RESOLVED that the Legislature requests the State Super-39 intendent of Public Instruction, after collaboration with the Legislature,40 the Governor's office, the State Board of Education, school districts, pub-41 lic charter schools, and stakeholder groups, to develop and present draft42 legislation for a revised public school funding formula, including a finan-43

2 cial breakdown for each school district and public charter school, for con-1 sideration during the First Regular Session of the Sixty-ninth Legislature.2 BE IT FURTHER RESOLVED that recommendations for a revised public school3 funding formula shall be developed with the following guiding considera-4 tions:5 (1) Constitutional duty. The funding formula should support the Leg-6 islature in fulfilling its constitutional obligation to maintain a general,7 uniform, and thorough system of public schools, as required by Section 1,8 Article IX of the Constitution of the State of Idaho, and support student9 academic growth, recognize additional needs of special student populations,10 and consider facility, safety, and operational requirements necessary to11 provide a thorough education;12 (2) Accountability. The funding formula should be linked to improved13 student outcomes;14 (3) Predictability and stability. The funding formula should provide15 local education agencies with the ability to reasonably forecast and budget16 for future fiscal years, minimize significant year-to-year funding fluctua-17 tions, and avoid abrupt funding reductions;18 (4) Transparency. The funding formula should be clear and understand-19 able and provide policymakers and stakeholders with meaningful insight into20 how funds are generated, allocated, and expended;21 (5) Student needs-based funding. The funding formula should include22 weighted student enrollment in recognition that students require different23 funding supports; and24 (6) Modalities and delivery systems. The funding formula should fairly25 and appropriately address the full range of public school modalities, in-26 cluding rural and remote districts, small and large communities, public27 charter schools, virtual education programs, blended learning models, and28 other innovative instructional approaches.29 BE IT FURTHER RESOLVED that the State Superintendent of Public Instruc-30 tion shall present draft legislation for a revised public school funding31 formula and an accompanying financial analysis at the fall meeting of the32 Joint Finance-Appropriations Committee, with invitation to members of the33 House of Representatives and Senate Education Committees, in preparation34 for legislative consideration.35 BE IT FURTHER RESOLVED that the Secretary of the Senate be, and she is36 hereby authorized and directed to forward a copy of this Resolution to the37 Idaho State Superintendent of Public Instruction and the Idaho State Board38 of Education.39