(a) By January 1, 2026, the State Board of Education, in collaboration with the state board, the Office of Planning and Budget, and the Office of Student Achievement, shall establish whatever policies, rules, and regulations are necessary to implement the requirements of this article, including, but not limited to, any such policies, rules, or regulations that are necessary to accurately account for each student who is participating in the program pursuant to paragraph (2) of subsection (f) of Code Section 20-4-141 in the counts required by Code Section 20-2-160. (b) For each eligible student enrolled in the program on or after July 1, 2026, the State Board of Education shall pay to the state board an amount not less than a proportional share of QBE formula earnings, QBE grants, and federal funds earned by the resident school system for such eligible student. Such proportional share shall be calculated pro rata based on the number of one-sixth segments of the school day such eligible student attends at a participating unit of the technical college system. (c)(1) By April 1, 2026, and by April 1 each year thereafter, the state board and the State Board of Education shall publish on the public website of the technical college system a comprehensive list of courses at participating units of the technical college system that shall be counted towards high school diploma requirements and shall be considered a one-sixth segment of the school day for the purposes of this article. Once such a comprehensive list is published on the public website of the technical college system, it may only be revised upon written agreement by the state board and the State Board of Education detailing the reasons for each revision. In the event such comprehensive list is revised pursuant to such a written agreement, the comprehensive list published on the public website of the technical college system shall be updated immediately along with a copy of such written agreement. (2) Each revision to the comprehensive list required by paragraph (1) of this subsection shall be prospective, and no revision to such comprehensive list shall result in any adverse action for any student enrolled and in good standing at the time of such revision. (d) Beginning July 1, 2026, each resident school system with an eligible student who is participating in the program pursuant to paragraph (2) of subsection (f) of Code Section 20-4-141 shall enter into a participation agreement with the state board agreeing that each such student: (1) Is enrolled in the resident school system and resident school for administrative purposes and for the purposes of education accountability assessment programs provided for in Article 2 of Chapter 14 of this title only; and (2) Shall not be eligible to participate in extracurricular activities or interscholastic activities under the sponsorship, direction, or control of such student’s resident school or resident school system.