ID S1438

Reduces appropriation to the Idaho Digital Learning Academy by $13,500,000 from the Public School Income Fund for fiscal year 2027 (July 1, 2026 through June 30, 2027)

Prohibits withdrawals from the Public Education Stabilization Fund for IDLA during FY2027; IDLA must use existing cash balances for enrollments exceeding appropriation and may reduce course offerings or deny enrollments to maintain positive cash balance

Requires IDLA to verify no state funds support courses related to diversity, equity, inclusion, or social justice ideology that violate Section 33-138 (dignity and nondiscrimination standards), with a compliance report due to Joint Finance-Appropriations Committee by December 1, 2026

Mandates IDLA submit a detailed report by August 1, 2026 on costs, services, courses, enrollments by grade level, synchronous vs. asynchronous offerings, and graduation requirement vs. elective course data to assist legislative review of funding processes

Declares an emergency with effective date of July 1, 2026