MS SB2108

Requires elementary school assistant teachers to be added to fourth grade beginning in the 2016-2017 school year; fourth-grade positions must be AA certified with early childhood education training and funded from the newly created Early Childhood Education Fund.

Creates the Early Childhood Education Fund in the state treasury to finance prekindergarten programs and assistant teacher positions in grades K-4 across all school districts statewide.

Imposes an additional 3% tax on gaming winnings paid to patrons of licensed gaming establishments, effective January 1, 2015, with revenue dedicated to the Early Childhood Education Fund.

Expands prekindergarten program funding to be appropriated from the Early Childhood Education Fund with phased-in appropriations of up to $8 million (phase 1), $16 million (phase 2), and $33.95 million (phase 3) annually.

Requires assistant teachers in grades K-4 to meet minimum educational standards including AA certification and specialized early childhood education training starting in 2016-2017; maintains minimum salary floor of $12,500 established in prior law.