ID H0291

Establishes the Idaho High-Needs Student Fund in the state treasury to reimburse school districts and charter schools for special education costs exceeding $15,000 per student for services like nursing, therapy, interpreting, and specialized equipment.

Provides 100% reimbursement for eligible costs between $15,000 and $65,000, 80% reimbursement for costs above $65,000, with a maximum reimbursement of $100,000 per student.

Limits each local education agency to a maximum of 5% of the total fund balance as of July 1 of the current fiscal year.

Prioritizes funding for small and rural school districts and rural charter schools when total requests are below available funds; prorates reimbursements when requests exceed available funds.

Requires annual reporting to the governor, legislature, and state board of education beginning January 2027, with an effective date of July 1, 2025.