ID H0126

Modifies Section 33-1004 of Idaho Code to allow school districts to use the greater of either the support units calculated from February 15 attendance reports or the support units used to calculate discretionary funding under Section 33-1018.

Establishes that instructional staff allowance is determined by multiplying support units by 1.1, administrative staff allowance by 0.075, and classified staff allowance by 0.375.

Provides additional provisions for districts with fewer than 40 support units to increase instructional and administrative staff allowances by one-half staff allowance if actual staff employed exceeds the calculated allowance.

Allows districts to utilize up to 15% of instructional position funding to pay other school districts or charter schools for instructional services or virtual education without reducing funded positions.

Permits districts to employ up to 9.5% fewer positions than funded, with reductions beginning in fiscal year 2016 based on average class size compared to statewide average.