Bill > HB0218

This bill introduces the "Universal Pre-K Funding Act," which makes significant changes to Tennessee's pre-kindergarten education system and creates a new digital advertising tax to fund the program. The bill requires local education agencies (LEAs) to provide pre-kindergarten programs for all eligible four-year-old children, establishing detailed requirements for classroom size, staffing, curriculum, and instructional time. Specifically, each pre-K classroom must have a maximum of 20 students, at least one licensed early childhood education teacher, one educational assistant, and provide 5.5 hours of daily instructional time using an age-appropriate curriculum aligned with state educational standards. The bill also creates a new digital advertising tax on companies with annual gross revenues of $50 million or more, levying a 9.5% tax on digital advertising revenues. All revenue from this tax will be deposited into a universal pre-K fund, which will be used exclusively to fund pre-kindergarten programs in public and public charter elementary schools statewide. The bill aims to increase access to high-quality early childhood education, support school readiness, and provide developmentally appropriate activities for children, with the pre-K program implementation set to begin in the 2026-2027 school year.

Education

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0218&ga=114