ID H0790

Revises literacy intervention funding under Section 33-1002 to distribute funds based 50% on kindergarten through grade 3 enrollment as of the first Friday in November and 50% on student reading level improvement, with economically disadvantaged students counting as 1.75 students for calculation purposes.

Requires school district ballots for supplemental levies under sections 33-802(3) or (5) to include a separate disclosure in simple language describing specific purposes for levy revenues and approximate amounts allocated to each purpose, placed immediately above the ballot question.

Makes supplemental levy ballot questions non-binding unless accompanied by the required disclosure and mandates courts declare ballot outcomes invalid if a school district fails to comply, awarding court costs and fees to the prevailing party.

Restricts school districts to using supplemental levy revenues only for purposes identified in the ballot disclosure and requires annual publication of a summary of levy revenues spent and items funded, alongside a copy of the original ballot disclosure.

Declares an emergency and makes the act effective July 1, 2022.