MS SB2078

Prohibits 14 specific concepts from being included in public and charter school courses, curricula, and instructional materials, including concepts that one race or sex is superior, that individuals are inherently racist or privileged based on race or sex, or that the United States is fundamentally racist.

Permits schools to teach history of ethnic groups, controversial aspects of history, historical oppression of particular groups, and related historical documents as exceptions to the prohibition.

Requires schools to investigate complaints filed by students, parents, or employees within 30 days and issue written determinations on whether allegations are substantiated, with a 15-day appeal period before remedial action.

Establishes an Appeals Review Team of six members appointed equally by the Attorney General and State Superintendent to review appeals and determine if schools knowingly violated the act.

Authorizes the Attorney General to withhold 2% of annual state funds (up to $1,000,000) for a first knowing violation and 4% (up to $2,000,000) for subsequent violations until corrective action requirements are met.