(a) Any board of education operating public elementary or secondary systems of education under the laws of this state may provide for, establish and maintain schools for children under six (6) years of age under such rules and regulations as may be prescribed by the state board of education.(b) The school boards shall be authorized to receive and accept any federal funds or state funds that hereafter may be specifically appropriated for preschool purposes, or gifts, donations or grants that may be received for such purposes, and to expend the funds in conformity with the provisions that may be set forth in the appropriations, grants, gifts or donations.(c)(1) Schools for preschool children organized as public schools or as public school classes under parts 1 and 2 of this chapter shall be maintained and supported from local taxes or from such local tax funds supplemented by any federal funds or state funds that hereafter may be appropriated specifically for preschool purposes, or from such gifts, donations or grants as may be received for preschool purposes.(2)State funds appropriated for grades kindergarten through twelve (K-12) and any local funds that are required pursuant to the Tennessee investment in student achievement formula (TISA) shall not be used for preschool purposes.(3) In the event that an appropriation is made by the state for preschool purposes, the average daily attendance of the preschool age pupils shall be reported to the department of education in such manner and on such forms as shall be prescribed by the commissioner.(d) Except as otherwise provided in this part, the state board of education, through the commissioner, shall exercise general control over all schools or classes operated under parts 1 and 2 of this chapter, and the school board, having immediate control of such schools or classes, shall at all times have complete jurisdiction and control over such schools, including the employment of teachers, attendants and any other employees, and shall have complete control, subject to the supervision of the commissioner, of the expenditure of such funds in connection with the establishment and maintenance of such schools.(e) This part and part 2 of this chapter shall not apply to any preschool age units now being operated by any incorporated city for the benefit of children of working mothers, without the approval of the city officials.(f) [Deleted by 2022 amendment.]
