AN ACT relating to K-12 public school finance; implementing the 2025 cost of education study as modified by the legislature; modifying the education resource block grant model; modifying cash reserves; restricting expenditure of funds distributed through the school foundation program account; requiring school districts to participate in the state employees' and officials' group insurance program; making conforming amendments; requiring rulemaking; continuing the mental health services grant program; repealing provisions; providing appropriations; authorizing positions; providing borrowing authority; and providing for effective dates.