SB2512

Establishes a universal pre-kindergarten program in Tennessee funded by a data transaction privilege tax on digital advertising services.

The bill establishes a universal pre-kindergarten program in Tennessee, making enrollment in pre-kindergarten programs mandatory for eligible children. It mandates that local education agencies (LEAs) provide pre-kindergarten programs that meet specific criteria, including a maximum class size of 20 students, at least one licensed teacher per classroom, and at least one educational assistant per classroom. The bill also imposes a data transaction privilege tax on digital advertising services to fund the program.