Sec. 99nn. (1) From the state school aid fund money appropriated in section 11, there is allocated for 2026-2027 only an amount not to exceed $2,900,000.00 to an intermediate district to partner with the department and a virtual reality program provider to serve up to 9,000 students in up to 8 districts in a virtual reality simulation pilot program that improves math and science education for students in grades 6 to 12. (2) A virtual reality simulation pilot program described in this section must do all of the following: (a) Offer tactile, multimodal learning experiences that teach core state standards-aligned concepts and skills for grades 6 to 12 mathematics and science, with a focus on improving outcomes on standards-aligned algebra I and middle school math benchmarks. (b) Immerse students in real-world problems across occupations and career clusters to build career exposure and relevance, using 3-D models and interactives that visualize and manipulate abstract mathematical and science concepts. A virtual reality program provider described in this section must have already conducted a randomized controlled trial by a third-party evaluator that demonstrated double-digit growth outcomes in algebra I benchmark assessments. (c) Align with high-skill, high-wage, and high-demand occupations across career clusters aligned with local and market needs. Districts participating in a pilot program described in this section shall provide access to all mathematics and science teachers in a district for the purpose of building the strong quantitative and critical thinking foundations that every student requires to be successful across career clusters. (3) An intermediate district receiving funds under this section shall forward funds received to a virtual reality program provider determined by the department within 30 days of the receipt of funds. The intermediate district may retain up to 2.5% of funds received for administrative costs. The intermediate district bears no responsibility for the operation of the virtual reality pilot program described in this section. (4) To be eligible for funding under this section, an intermediate district must apply in a form and manner determined by the department. (5) To be eligible to participate in the pilot program, districts must apply in a form and manner determined by the department. (6) Notwithstanding section 17b, the department shall make payments under this section on a schedule determined by the department.